Source file signed link, expires in 15 minutes
Extracted text 724
Page 1
Annual Report
20
24
Strategic
Transformation
for Sustainable
and Inclusive
Growth
PT Bank KB Bukopin Tbk
Annual Report 2024 1 PT Bank KB Bukopin Tbk
Page 2
Annual Report 2024 2 PT Bank KB Bukopin Tbk
Page 3
ABOUT 2024 ANNUAL REPORT OF KB BANK
Welcome to 2024 Annual Report of KB Bank with the theme In addition, this Annual Report also aims to build understanding
"Strategic Transformation for Sustainable and Inclusive Growth". and trust in KB Bank by providing accurate, balanced, and relevant
The theme was chosen based on the consideration that in 2024 information. Shareholders and all other stakeholders can obtain
one of KB Bank's focuses is to create sustainable and inclusive adequate information regarding policies that have been and will
growth and to ensure that KB Bank continues to grow in the future. be implemented as well as the success of KB Bank's achievements
in 2024.
The main objective of compiling this Annual Report is to improve
the Company's information transparency to all stakeholders. KB In accordance with applicable provisions, this 2024 Annual Report
Bank's Annual Report for the financial year ending December 31, is presented in two languages, namely Indonesian and English
2024 is published in accordance with the Company's conditions using easy-to-read font types and sizes and printed with good
throughout 2024 with reference to the provisions contained quality. KB Bank's Annual Report can be viewed and downloaded
in the Financial Services Authority Regulation ("POJK") No. 29/ on the Company's official website www.kbbank.co.id.
POJK.04/2016 concerning the 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
the Annual Report of Issuers or Public Companies
This 2024 Annual Report is a source of comprehensive
documentation containing information on the Company's
performance in a year. The information contains complete
documentation describing the Company's profile; operational,
marketing and financial performance; information on the duties,
roles, and structural functions of the Company's organization
that implements the concept of best practices and corporate
governance principles.
DISCLAIMER AND LIMITATION OF LIABILITY
This annual report contains statements of financial conditions, This annual report contains the words “KB Bank”, “Bank” and
results of operations, projections, plans, strategies, policies, “Company” which are defined as PT Bank KB Bukopin Tbk which
and objectives of KB Bank, which are classified as forward- carries out business activities in the banking sector. The mention
looking statements in the implementation of applicable laws of currency units “Rupiah”, “Rp” or IDR refers to the official
and regulations, except for historical matters. These statements currency of the Republic of Indonesia, while “US Dollar” or USD
have prospective risks, uncertainties, and may result in actual refers to the official currency of the United States. All financial
developments that differ materially from those reported. information is presented in Rupiah currency in accordance with
Indonesian Financial Accounting Standards.
The prospective statements in this annual report are made
based on various assumptions regarding the current and future
conditions of KB Bank and the business environment in which
the Company conducts its business activities. The Company does
not guarantee that these documents, the validity of which has
been confirmed, will provide the expected results.
Annual Report 2024 3 PT Bank KB Bukopin Tbk
Page 4
NOTICE OF TABLES
AND GRAPHICS
The tables and graphs in this Annual Report present numeric
data with writing standards following Indonesian language
rules. Numerical presentations in the text use Indonesian and
English language rules according to the context.
Annual Report 2024 4 PT Bank KB Bukopin Tbk
Page 5
FOREWORD
Strategic Transformation for Sustainable and Inclusive Growth
KB Bank continues to carry out strategic transformation to create sustainable and inclusive growth. Through the BISA strategy, the Bank
optimizes performance by expanding business segments, increasing operational efficiency, and strengthening asset quality. The focus
on digitalization is also further strengthened by the development of innovative technology infrastructure and financial ecosystems,
ensuring faster, safer, and more accessible services for customers. The success in expanding funding sources and strengthening
synergies with strategic partners is evidence of the fundamental strengthening efforts made. With these strategic steps, KB Bank
continues to strengthen its role as a financial institution that is not only oriented towards business growth, but also contributes to
encouraging financial inclusion and economic welfare in general.
Annual Report 2024 5 PT Bank KB Bukopin Tbk
Page 6
THEME CONTINUITY
Sustainable Transformation
to be Financial Star
PT Bank KB Bukopin Tbk Laporan Tahunan
2022
Sustainable Transformation
to be Financial Star 1
2023 2022
“Strengthening A Solid Business “Sustainable Transformation To Be
Foundation” Financial Star”
To achieve the 2023 target, the Company has set In facing the business climate conditions that are
strategic steps divided into 13 (thirteen) strategic still full of uncertainty throughout 2022, Bank KB
agendas with the aim of “Becoming the Main Choice Bukopin is more careful in realizing its strategic role
Financial Institution in Indonesia”. The title of the 2023 in the Indonesian banking industry. The Board of
agenda strategy is "BISA" a reflection of the motivation Directors together with the Company's Personnel have
of the Company's people to continue to make changes determined strategic steps divided into 20 (twenty)
and continuous improvements with the aim of achieving strategic agendas with the aim of "Becoming the Main
mutual victory through 4 pillars, namely Boost Sales Choice Financial Institution in Indonesia". This is in
Performance, Innovation for Turnaround, Strengthening line with the transformation carried out by the Bank
the quality of Assets, Advanced IT & Digital. since previous years.
The KB Bank transformation phase that is scheduled Bank KB Bukopin began its transformation journey
continues to follow the dynamics of existing business which began in August 2020 which was marked by
developments, where KB Bank is divided into 3 (three) the entry of KB Kookmin Bank as the controlling
stages according to the time projection. The first phase shareholder. The transformation carried out was divided
is rebuilding the business foundation through quality into several stages where in stages 1 and 2 the focus
asset growth, the second phase KB Bank is expected to of the transformation was on solving fundamental
be at a more stable stage to focus on the main business problems. Until now, the transformation process is
segments, namely (retail and MSMEs), and the third still ongoing, entering stages 3 and 4 with a focus
phase KB Bank is expected to be at a stage that is on building strong fundamentals in preparation for
fully ready "Becoming a Leading and Loved Bank in the growth of good banks in the future. The Bank will
Indonesia". continue to carry out transformations that focus on
change and innovation by actively involving employees
in the process.
Annual Report 2024 6 PT Bank KB Bukopin Tbk
Page 7
1
PT Bank KB Bukopin, TBK
Laporan Tahunan 2020
Menempuh Babak Baru
dengan Optimisme
Memperkuat
Transformasi,
Kokohkan
Sinergi
PT Bank KB Bukopin Tbk Laporan Tahunan
2021
Memperkuat Transformasi, Kokohkan Sinergi
2021 2020
“Strengthening Transformation, “Entering a New Chapter with
Strengthening Synergy" Optimism”
In line with Bank KB Bukopin's aspiration to become The COVID-19 virus outbreak has rapidly disrupted
a Leading Financial Institution in Indonesia by 2025, the business sector and consumer activities globally
Bank KB Bukopin needs to improve its performance along with its health impacts. With the challenges and
in all lines. One of them is by improving the quality global and national crises ahead, we have prepared
of business growth. Bank KB Bukopin believes that several strategies, both immediate and long-term. Our
improving the quality of business growth is an strategic collaboration with KB Kookmin Bank this year
important pillar to ensure the sustainability of Bank has given us optimism in starting a new chapter in
KB Bukopin in the future. order to provide better performance and more added
value to stakeholders.
The various efforts made throughout 2021 are outlined
in the form of 12 (twelve) Strategic Policies that we have
implemented with high commitment and consistency. Despite the impact of COVID-19, in 2020, we focused
The twelve Strategic Policies are focusing on the on three main things as part of our transformation
retail business, strengthening liquidity, improving process including building strong fundamentals by
credit quality, plans to increase capital, expanding strengthening our core capabilities and expanding the
into leading segments, developing fee-based income, market, expanding our core business, and capturing
making efficiency efforts, strengthening points of sales, new markets through the use of digital banking. With
developing information technology, strengthening the ongoing transformation process, we are confident
human resources, implementing quality risk and optimistic that this new chapter will take us to a
management and internal control, and strengthening better direction and improvement.
the role of the internal control system.
Annual Report 2024 7 PT Bank KB Bukopin Tbk
Page 8
KEY ACHIEVEMENTS
2024
CREDIT SEGMENT PERFORMANCE
MSMEs Consumer Wholesale
IDR11.62 IDR14.75 IDR21.15
trillion trillion trillion
TOTAL CREDIT SEGMENT PERFORMANCE
IDR47.53 trillion
THIRD PARTY FUND PRODUCT PERFORMANCE
Giro Savings Deposit
IDR780.04 IDR607.22 IDR 5.12
Miliar Miliar trillion
TOTAL THIRD PARTY FUND PERFORMANCE
IDR6.51 trillion
Annual Report 2024 8 PT Bank KB Bukopin Tbk
Page 9
FINANCIAL PERFORMANCE
Cash and cash Credit Given
equivalents
IDR6.24
At the end of the 2024 fiscal year, the credit provided by
14.60%
the Bank was recorded at IDR 3.58 trillion, an increase
of IDR 456 billion or 14.60% compared to the previous
year's achievement which was recorded at IDR 3.12 trillion.
trillion
Asset Interest Income and Sharia
IDR83.08
At the end of the 2024 fiscal year, the Bank's interest
12,19%
and sharia income was recorded at IDR5.45 trillion, an
increase of IDR592 billion compared to the previous year's
achievement of IDR4.86 trillion.
trillion
Good Corporate Governance
Competency
Rank 2
Development
“Good” IDR30.22
Miliar
In 2024, the implementation of good corporate governance
In 2024, the Bank has to realize cost education and
at KB Bank will be KB Bank overall achieved rank 2 or
training in frame development HR competency of IDR
categorized as "Good". This is reflected from fulfilment
30.22 billion which is 132% of the 2024 Training Budget.
sufficient GCG principles adequate.
Annual Report 2024 9 PT Bank KB Bukopin Tbk
Page 10
TABLE OF CONTENTS
3 ABOUT 2024 ANNUAL REPORT OF KB BANK 110 BANK GROUP STRUCTURE
3 DISCLAIMER AND LIMITATION OF LIABILITY INFORMATION ON MAJOR AND CONTROLLING
111
SHAREHOLDERS
4 NOTICE OF TABLES AND GRAPHICS
INFORMATION ABOUT SUBSIDIARIES AND ASSOCIATED
5 FOREWORD 113
ENTITIES
6 THEME CONTINUITY CAPITAL MARKET SUPPORTING INSTITUTIONS AND
114
8 KEY ACHIEVEMENTS 2024 PROFESSIONS
116 AWARDS AND CERTIFICATION
Financial and Operational
01 Data Highlights 118 INFORMATION ON THE BANK WEBSITE
Management Analysis and
10
14
TABLE OF CONTENTS
FINANCIAL HIGHLIGHTS
04 Discussion
19 OPERATIONAL REVIEW 122 GENERAL OVERVIEW
20 CORPORATE ACTIONS LEADING 126 BANK STRATEGY 2024
INFORMATION ON TEMPORARY SUSPENSION OF 130 OPERATIONAL OVERVIEW PER BUSINESS SEGMENT
21 STOCK TRADING AND/OR STOCK TRADING SANCTIONS REVENUE, PROFITABILITY, AND FINANCIAL POSITION OF
(DELISTING) OVERVIEW OF OTHER SECURITIES 149
OPERATING SEGMENTS
INFORMATION REGARDING SUKUK OR CONVERTIBLE REVENUE, PROFITABILITY, AND FINANCIAL POSITION OF
21 151
BONDS GEOGRAPHIC SEGMENTS
21 INFORMATION ABOUT 153 FINANCIAL REVIEW
21 OTHER FUNDING SOURCES CAPACITY TO PAY DEBT AND LEVEL OF ACCOUNTS
163
RECEIVABLE COLLECTABILITY
Management
02 Report 167 FINANCIAL RATIOS
169 BASE CREDIT INTEREST RATE
36 REPORT OF THE BOARD COMMISSIONERS
CAPITAL STRUCTURE AND MANAGEMENT POLICY ON
42 REPORT OF THE BOARD OF DIRECTORS 170
CAPITAL STRUCTURE
52 ANNUAL REPORT ACCOUNTABILITY
MATERIAL COMMITMENTS RELATED TO CAPITAL GOODS
174
Company INVESTMENTS
03 Profile 175 REALIZATION OF CAPITAL GOODS INVESTMENT
56 BANK IDENTITY MATERIAL INFORMATION AND FACTS THAT OCCUR AFTER
175
THE DATE OF THE ACCOUNTANT’S REPORT
58 BRIEF HISTORY OF THE BANK
176 BUSINESS PROSPECT
CERTIFICATE OF CHANGE OF NAME AND
59 TARGET ACHIEVEMENTS WITH REALIZATION AND
STATUS OF LEGAL ENTITY 178
PROJECTIONS FOR THE NEXT YEAR
60 MILESTONES BANK
180 MARKETING ASPECTS
64 LINE OF BUSINESS
182 DIVIDEND POLICY AND DISTRIBUTION
BUSINESS NETWORK AND BANK
69 INFORMATION ABOUT THE SHARE OWNERSHIP PROGRAM
OPERATING AREAS 183
BY EMPLOYEES AND/OR MANAGEMENT (ESOP/MSOP)
VISION, MISSION, AND
70 184 INFORMATION REGARDING THE REALIZATION
CULTURAL VALUES OF THE BANK
72 ORGANIZATION STRUCTURE 184 OF USE OF PUBLIC OFFERING PROCEEDS
74 PROFILE OF BOARD OF COMMISSIONERS MATERIAL INFORMATION REGARDING INVESTMENT,
186 EXPANSION, DIVESTMENT, BUSINESS MERGER,
79 DIRECTORS PROFILE ACQUISITION, AND/OR DEBT/CAPITAL RESTRUCTURING
85 SENIOR EXECUTIVE OFFICER PROFILE INFORMATION ON MATERIAL TRANSACTIONS
CONTAINING CONFLICTS OF INTEREST AND/OR
96 HUMAN RESOURCES 187
TRANSACTIONS WITH AFFILIATED PARTIES/RELATED
100 INFORMATION OF SHAREHOLDERS COMPOSITION PARTIES
110 BANK STOCK SUSPENSION
Annual Report 2024 10 PT Bank KB Bukopin Tbk
Page 11
CHANGES IN LEGISLATION THAT HAVE A SIGNIFICANT 419 INTERNAL AUDIT WORK UNIT
191
IMPACT ON THE COMPANY
425 PUBLIC ACCOUNTANT
CHANGES IN ACCOUNTING POLICIES AND THEIR IMPACT
194 427 RISK MANAGEMENT
ON THE COMPANY
195 COMMITMENTS AND CONTINGENCIES 435 INTERNAL CONTROL SYSTEM
197 DERIVATIVES AND HEDGING FACILITIES 438 COMPLIANCE FUNCTION
197 COMPANY HEALTH LEVEL 444 INFORMATION TECHNOLOGY GOVERNANCE
198 BUSINESS CONTINUITY INFORMATION ANTI MONEY LAUNDERING, COUNTER TERRORISM
FINANCING, AND COUNTER PROLIFERATION FINANCING
447
199 TAX ASPECTS OF WEAPONS OF MASS DESTRUCTION (AML, CFT AND
CPF)
THE IMPACT OF INTEREST RATE CHANGES ON BANK
200
PERFORMANCE LEGAL ISSUES/LITIGATION FOR COMPANIES AND
449
SUBSIDIARIES
PROHIBITIONS, LIMITATIONS AND/OR SIGNIFICANT
200 OBSTACLES TO TRANSFERRING FUNDS BETWEEN BANKS 450 IMPORTANT CASES
AND OTHER ENTITIES IN A BUSINESS GROUP
451 ACCESS TO CORPORATE INFORMATION AND DATA
201 PERFORMANCE OF SUBSIDIARIES
453 CODE OF CONDUCT
Risk
05 Management
455
455
ANTI-CORRUPTION POLICY AND ITS OUTREACH
GRATIFICATION CONTROL
PUBLICATION RISK EXPOSURE AND CAPITALIZATION TRANSPARENCY OF THE COMPANY’S FINANCIAL AND
204 456
REPORT NON-FINANCIAL CONDITIONS
BANK CAPITAL STRUCTURE AND IMPLEMENTATION OF 456 BUYBACK OF KB BANK SHARES AND BONDS
220
RISK MANAGEMENT
457 PROVIDING FUNDS FOR SOCIAL
229 RISK EXPOSURE AND CAPITAL INFORMATION
457 AND POLITICAL ACTIVITIES
268 MARKET RISK
457 PROVISION OF FUNDS TO RELATED PARTIES
271 OPERATIONAL RISK
CUSTOMER PROTECTION, ANTI FRAUD AND
272 RISK OF LIKUIDITAS 458
WHISTLEBLOWING SYSTEM
06 Corporate Governance 458
CONFLICT MANAGEMENT POLICY (INCLUDING INSIDER
TRADING)
DEVELOPMENT OF THE GOOD CORPORATE GOVERNANCE 459 IMPLEMENTATION OF ANTI FRAUD STRATEGY
298
PRINCIPLES IMPLEMENTATION
VIOLATION REPORTING SYSTEM (WHISTLEBLOWING
CONFORMITY OF GCG IMPLEMENTATION TO PUBLIC 463
314 SYSTEM)
COMPANY GOVERNANCE GUIDELINES
467 TRANSPARENCY OF BAD GOVERNANCE PRACTICE
319 CORPORATE GOVERNANCE STRUCTURE AND MECHANISM
321 GENERAL MEETING OF SHAREHOLDERS 07 Corporate Social Responsibility
332 BOARD OF COMMISSIONERS 470 CORPORATE SOCIAL RESPONSIBILITY
342 INDEPENDENT COMMISSIONER 470 GOVERNANCE
344 BOARD OF DIRECTORS 471 CSR PRINCIPLES AND LEGAL BASIS IN THE COMPANY
DIVERSITY POLICY FOR THE BOARD OF COMMISSIONERS 472 CSR ORGANIZATION STRUCTURE OF THE COMPANY
356
AND DIRECTORS
476 REALIZATION OF CSR FUND AND ACTIVITIES IN 2024
REMUNERATION POLICY FOR THE BOARD OF
360
COMMISSIONERS AND DIRECTORS STATEMENTS REGARDING CSR ACTIVITIES AS DISCLOSED
478
IN THE SUSTAINABILITY REPORT
MEETING OF THE BOARD OF COMMISSIONERS AND
365
08 Financial Report
DIRECTORS
371 MAJOR AND CONTROLLING SHAREHOLDERS
SUPPORTING ORGANS OF THE BOARD OF
372
COMMISSIONERS
402 COMMITTEES UNDER THE BOARD OF DIRECTORS
412 CORPORATE SECRETARY
Annual Report 2024 11 PT Bank KB Bukopin Tbk
Page 12
Financial and Operational
Data Highlights
Annual Report 2024 12 PT Bank KB Bukopin Tbk
Page 13
Financial and
Operational Data
Highlights
Annual Report 2024 13 PT Bank KB Bukopin Tbk
Page 14
Financial and Operational
Data Highlights
FINANCIAL HIGHLIGHTS
Consolidated Statement of Profit (Loss) and Other Comprehensive Income
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Description 31 December 2024 31 December 2023 31 December 2022
Interest and Sharia Income 5.454.099 4.861.636 4.128.670
Interest and Sharia Expenses (4.301.374) (4.052.754) (3.079.167)
Interest Income and Sharia – Net 1.152.725 808.882 1.049.503
Other Operating Income 350.046 456.527 499.509
Provision of Allowance for Impairment Losses on Financial Assets
(3.452.900) (5.537.792) (3.948.482)
– Net
Provision of Allowance for Impairment Losses on Non-Financial
(798.341) (269.055) (81.325)
Assets – Net
Gain (Loss) from Foreign Exchange Transactions – Net 6.180 5.235 (1.919)
Recovery from losses on commitments and contingencies – net 5.385 1.999 (2.272)
Gain (Loss) from changes in fair value of financial assets (23.246) 155.384 (147.542)
Gain (Loss) from changes in fair value of financial assets (2.026.036) (2.280.382) (2.424.240)
Gain (Loss) from changes in fair value of financial assets (4.786.187) (6.659.202) (5.056.768)
Non-Operating Income (Expense) – Net (118.033) (128.185) (88.888)
Income (Loss) Before Tax Expense (4.904.220) (6.787.387) (5.145.656)
Income Tax Benefit (Expense) – net (1.424.400) 731.684 113.152
Income Tax Benefit (Expense) – net (6.328.620) (6.055.703) (5.032.504)
• Attributable to Owners of the parent entity (6.329.138) (6.034.077) (5.027.460)
• Attributable to Non-controlling interests 518 (21.626) (5.044)
Other comprehensive income- net 180.243 9.922 43.205
Total comprehensive income (loss) for the year (6.148.377) (6.045.781) (4.989.299)
• Attributable to Owners of the parent entity (6.148.908) (6.024.463) (4.984.356)
• Attributable to Non-controlling interests 531 (21.318) (4.943)
Basic/diluted earnings per share (full amount) (34) (61) (74)
Consolidated Statement of Financial Position
(Presented in millions of Rupiah, unless stated otherwise)
Description 31 December 2024 31 December 2023 31 December 2022
ASSETS
Cash 369.083 289.184 524.320
Current Account with Bank Indonesia 2.672.478 3.205.619 4.140.431
Current Account in Other Banks 396.837 342.581 743.970
Placement in Bank Indonesia and Other Banks - Net 2.798.303 2.133.567 12.180.830
Marketable Securities – ne 21.766.831 17.536.140 12.009.878
Marketable securities receivables with agreement for resale - 2.572.152 -
Marketable securities receivables with agreement for resale
- - -
(repo)
Annual Report 2024 14 PT Bank KB Bukopin Tbk
Page 15
Consolidated Statement of Financial Position
(Presented in millions of Rupiah, unless stated otherwise)
Description 31 December 2024 31 December 2023 31 December 2022
Derivative Receivables 12.054 3.040 9.254
Loans and sharia financing/receivables – net 44.535.289 45.835.782 48.956.758
Acceptance Receivables 83.079 130.964 17.135
Investment in share 15 15 15
Fix asset and use right assets 3.320.304 3.233.675 3.396.202
Deferred Tax Assets – Net 1.258.561 2.670.543 1.942.151
Intangible Assets 270.807 285.585 201.994
Other Assets – Net 5.591.657 6.068.453 5.872.414
Total Assets 83.075.298 84.307.300 89.995.352
LIABILITY AND EQUITY
Liabilities
Liabilities immediately payable 401.263 431.402 388.522
Deposits from Customers 46.593.158 44.789.143 51.962.370
Deposits from other Banks 2.881.186 7.886.721 10.381.375
Marketable securities sold with agreements to repurchase – net 3.739.878 219.631 -
Derivative Payables 3.641 808 12.259
Acceptance Payables 84.279 132.577 17.346
Borrowings 13.920.644 11.704.492 11.200.131
Marketable securities issued 5.790.158 3.397.588 3.392.718
Taxes Payables 60.903 64.635 56.496
Other Liabilities 1.638.402 1.570.140 1.367.530
Total Liabilities 75.113.512 70.197.137 78.778.747
Equity
Equity attributed to the Equity Holders of the Parent Entity
Equity attributed to the Equity Holders of the Parent Entity 19.000.000 19.000.000 7.000.000
Additional Paid-in Capital 8.225.767 8.225.767 8.286.428
Capital paid in advance - - 3.000.000
Asset revaluation surplus 1.816.965 1.603.893 1.605.649
Unrealized gain (loss) on available-for-sale securities and fair
(14.149) 7.563 2.625
value through other comprehensive income - after deferred tax
Retained earning (21.041.182) (14.700.914) (8.673.269)
Total Equity attributable to owners of the parent entity 7.987.401 14.136.309 11.221.433
Non-Controlling Interests (25.615) (26.146) (4.828)
TOTAL EQUITY 7.961.786 14.110.163 11.216.605
TOTAL LIABILITIES and EQUITY 83.075.298 84.307.300 89.995.352
Annual Report 2024 15 PT Bank KB Bukopin Tbk
Page 16
Financial and Operational
Data Highlights
Total Assets Total Liabilities
(IDR-million) (IDR-million)
83.075.298
84.307.300
89.995.352
75.113.512
70.197.137
78.778,747
2024 2023 2022 2024 2023 2022
Total Equities
(IDR-million)
7.961.786
14.110.163
11.216.605
2024 2023 2022
FINANCIAL RATIO AND OTHER IMPORTANT RATIOS
(in %)
Description 31 December 2024 31 December 2023 31 December 2022
Capital
CAR by calculating credit risk 17,22% 28,50% 20,13%
CAR by calculating credit risk and market risk 17,11% 28,37% 20,01%
CAR by calculating credit risk and operating risk 16,49% 27,17% 19,19%
CAR by calculating credit risk, market risk and operating risk 16,38% 27,05% 19,08%
Fixed Assets – Net to Main Capital 91,39% 38,51% 55,45%
Productive Assets
Non Performing Earning Assets and Non Earning Assets to Total
5,01% 6,27% 6,92%
Earning Assets and Non Earning Assets
Non-performing Assets to Total Earning Assets Ratio 3,00% 6,37% 4,09%
Allowance for Impairment Losses (CKPN) of Financial Assets to
4,47% 4,80% 1,93%
Productive Assets
Non-perfoming credit to loans ratio - gross 9,06% 9,56% 6,56%
Non-perfoming credit to loans ratio - neto 4,38% 4,87% 4,84%
Annual Report 2024 16 PT Bank KB Bukopin Tbk
Page 17
FINANCIAL RATIO AND OTHER IMPORTANT RATIOS
(in %)
Description 31 December 2024 31 December 2023 31 December 2022
Profitability
Return on assets (ROA) -7,55% -7,71% -6,27%
Return on equity (ROE) -154,60% -61,38% -82,58%
Net interest income margin (NIM) 1,31% 0,78% 1,17%
Ratio of operating expenses to operating income (BOPO) 192,58% 223,24% 226,22%
Cost to Income Ratio (CIR) 146,31% 170,20% 193,05%
Profit (Loss) to income ratio -116,03% -124,56% -121,89%
Profit (Loss) to total assets ratio -7,62% -7,18% -5,59%
Profit (Loss) to total equity ratio -79,49% -42,92% -44,87%
Liabilities to total assets ratio 90,42% 83,26% 87,54%
Liabilities to total equity ratio 943,43% 497,49% 702,34%
Liquidity
The ratio of the credit amount to the number of customer
103,26% 113,18% 98,48%
deposits (LDR)
Compliance
Percentage of LLL violation
Related partie - - -
Unrelated parties - - -
Percentage of exceeding LLL
Related partie - - -
Unrelated parties* 7,64% - -
Minimum Statutory Reserve:
Main Minimum Statutory Reserves in Rupiah
Daily Minimum Statutory Reserves 8,70% 7,05% 8,53%
Average Minimum Statutory Reserves 8,74% 7,37% 8,53%
Macroprudential Liquidity Buffer d/h Secondary MSR 28,82% 35,08% 13,87%
Foreign Currency Conventional MSR 4,02% 4,02% 4,02%
Net Open Position (NOP) 2,46% 1,62% 1,59%
Growth
Asset growth ratio -1,46% -6,32% 0,87%
Liability growth ratio 7,00% -10,89% 3,64%
Equity growth ratio -43,57% 25,80% -15,06%
Interest and sharia income growth ratio – net 42,51% -22,93% 26,52%
Other operating income growth ratio -23,32% -8,60% 230,44%
Other operating expense ratio -11,15% -5,93% -20,34%
Operating profit growth ratio 4,51% 20,33% 118,59%
Net profit growth ratio
Annual Report 2024 17 PT Bank KB Bukopin Tbk
Page 18
Financial and Operational
Data Highlights
ROA ROE
% %
-7,75%
-7,71%
-6,27%
-154,60%
-61,38%
-82,58%
2024 2023 2022 2024 2023 2022
NIM BOPO
% %
1,318%
0,78%
1,17%
192,58%
223,28%
226,22%
2024 2023 2022 2024 2023 2022
Annual Report 2024 18 PT Bank KB Bukopin Tbk
Page 19
OPERATIONAL REVIEW
Credit Segment
(Presented in millions of Rupiah, unless stated otherwise)
Description 31 December 2024 31 December 2023 31 December 2022
MSMEs 11.619 15.633 18.397
Consumer 14.754 12.458 13.474
Wholesale 21.154 21.328 18.712
Total 47.527 49.419 50.583
Fund Segment
(Presented in millions of Rupiah, unless stated otherwise)
Description 31 December 2024 31 December 2023 31 December 2022
Retail 29.769 30.008 37.889
Wholesale 16.824 14.781 14.074
Total 46.593 44.789 51.962
Fee Based Segment
(Presented in millions of Rupiah, unless stated otherwise)
Description 31 December 2024 31 December 2023 31 December 2022
Public Service 69 83 137
E-Channel 17 20 20
Credit card & merchant 32 38 50
Trade Finance 6 8 7
Bank Guarantee 2 8 16
Others 182 280 225
Total 308 436 455
Annual Report 2024 19 PT Bank KB Bukopin Tbk
Page 20
Financial and Operational
Data Highlights
SHARE HIGLIGHTS
Price per Share (IDR) In circulation (in Transactions (in Capitalization Market
Description Thousands of Units) Thousands of Units) Closing (IDR Million)
Highest Lowest Closing
2024
Quarter IV 64 51 54 187.887.539.870 122.109,03 10.700.525
Quarter III 75 50 64 187.887.539.870 235.341,37 11.281.952
Quarter II 77 50 50 187.887.539.870 94.255,67 11.302.186
Quarter I 87 76 76 187.887.539.870 37.372,96 14.969.490
2023
Quarter IV 94 72 80 187.887.539.870 80.093,24 15.415.763
Quarter III 115 92 93 187.887.539.870 91.718,59 18.910.018
Quarter II 118 92 102 187.887.539.870 134.682,09 19.001.981
Quarter I 140 100 110 67.887.540.178 143.075,62 7.899.044
2023 2024
160.000.000 80 250.000,00 120
76 110
140.000.000 70 102
64 200.000,00 100
120.000.000 60 93
80 80
100.000.000 54
50
50 150.000,00
80.000.000 40 60
134.682,09
143.075,65
122.109,03
235.341,37
80.093,24
94.255,67
37.372,96
91.718,59
60.000.000 100.000,00
30 40
40.000.000 20 50.000,00 20
20.000.000 10
0 0,00 0
0
Triwulan Triwulan Triwulan Triwulan Triwulan Triwulan Triwulan Triwulan
IV III II I IV III II I
Volume Transaksi Harga Saham
CORPORATE ACTIONS LEADING
On October 23, 2024, KB Bank successfully completed the pricing of its inaugural Senior Unsecured Notes (“Global Bonds”) listed on
the Singapore Stock Exchange (SGX-ST) with a nominal value of US$ 300 million and a coupon of 5.658% which will mature on October
30, 2027. The corporate action and the issuance of this global bond aims to diversify long-term funding and reduce dependence on
short-term foreign loans. The issuance of this Global Bond received.
Annual Report 2024 20 PT Bank KB Bukopin Tbk
Page 21
INFORMATION ON TEMPORARY SUSPENSION OF
STOCK TRADING AND/OR STOCK TRADING SANCTIONS
(DELISTING) OVERVIEW OF OTHER SECURITIES
Throughout 2024, KB Bank never received any sanctions that impacted its stock trading activities on the Stock Exchange where the Bank's
shares are listed and traded. The Bank also did not experience a temporary suspension of stock trading (suspension) or cancellation
of stock listing (delisting). Therefore, this Annual Report does not contain information regarding the impact of suspension or delisting.
INFORMATION REGARDING SUKUK
OR CONVERTIBLE BONDS
Rating Status until
Exchange Issuance Tenor Value Maturity Maturity
Issuer Name Currency Trustee December 31,
Name Date (months) (million) Date Rate
2024 2023 2023
Bank Bukopin
Sustainable Indonesia
February February 28. idAA PT Bank Mandiri
Subordinated Stock 84 Rp 1,405,000 11% * Paid off
28. 2017 2024 (PEFINDO) (Persero) Tbk
Bonds II Phase Exchange
II 2017
Bank KB Bukopin Indonesia AAA(idn) AAA(idn)
September September PT Bank Mandiri
Sustainable Senior Stock 36 Rp 1,000,000 6,25% Fitch Fitch Paid off
9, 2021 9, 2024 (Persero) Tbk
Bonds I Phase I 2021 Exchange Rating Rating
KB Bukopin Bank III
Sustainable Indonesia AA(idn) AA(idn)
September September PT Bank Mandiri
Subordinated Stock 60 Rp 315,000 8% Fitch Fitch Outstanding
9, 2021 9, 2026 (Persero) Tbk
Bonds Phase I 2021 Exchange Rating Rating
Series A
Bank KB Bukopin
Sustainable
Indonesia AA(idn) AA(idn)
Subordinated September September PT Bank Mandiri
Stock 84 Rp 685,000 8,9% Fitch Fitch Outstanding
Bonds III Phase I 9, 2021 9, 2028 (Persero) Tbk
Exchange Rating Rating.
2021 Series B
BBB
Indonesia
Senior Unsecured October October 30, (stable) HSBC Hong Kong
Stock 36 USD 300 5,658% - Outstanding
Notes 30, 2024 2027 Fitch (Paying Agent)
Exchange
Ratings
INFORMATION ABOUT
OTHER FUNDING SOURCES
In 2024, KB Bank did not issue Medium Term Notes (MTN) or other debt-based funding instruments. Therefore, this Annual Report
does not contain information related to other funding sources.
Annual Report 2024 21 PT Bank KB Bukopin Tbk
Page 22
Financial and Operational
Data Highlights
IMPORTANT EVENTS
Holding an Extraordinary General Meeting of Shareholders (EGMS), PT
Bank KB Bukopin Tbk (BBKP) Announces Changes in the Composition of
the Board of Commissioners and Directors
KB Bank held an Extraordinary General Meeting of Shareholders (EGMS)
with the agenda of changing the composition of the Bank's management.
In the meeting, through an acclamation decision, the EGMS approved the
appointment of Seng Hyup Shin as Deputy President Commissioner and
Im Jang Hyuk as Director of PT Bank KB Bukopin Tbk.
January 24
PT Bank KB Bukopin Tbk and the Government of Batam City Launch Fuel
Card 3.0, Innovation for Better Subsidized Fuel Distribution
KB Bank in collaboration with the Batam City Industry and Trade Agency
(Disperindag) launched and reviewed the use of Fuel Card 3.0. This initiative
was conducted to improve the efficiency and fairness of subsidized fuel
distribution.
February 16
Completing the Transformation Journey, KB Bank Officially Becomes the
Company's New Name and Logo
PT Bank KB Bukopin Tbk officially introduced the change of brand and logo
to KB Bank. This marks an important step in the transformation journey
that began in 2021. This change also reflects the Bank's commitment to
continue to grow and strengthen its position as a leading and trusted
banking institution in Indonesia. The change does not affect the company's
legal name, which remains PT Bank KB Bukopin Tbk.
March 3
Annual Report 2024 22 PT Bank KB Bukopin Tbk
Page 23
Fully Supporting MSME Growth, KB Bank Collaborates with OttoDigital
through People's Business Credit (KUR)
KB Bank continues to strengthen its commitment as a trusted bank
by supporting MSME growth through KUR distribution. As a concrete
manifestation, KB Bank collaborates with OttoDigital, a digital business
group in the Salim Group ecosystem through PT Reksa Transaksi Sukses
Makmur to facilitate KUR access for selected merchants and MSME
partners. This initiative is expected to encourage MSME business growth
and accelerate financial inclusion in Indonesia.
March 6
Supporting the Improvement of Financial Literacy, KB Bank Collaborates
with ITB Ahmad Dahlan Through the “Star Edu” Program
KB Bank has established a partnership with ITB Ahmad Dahlan through
the “Star Edu” Program to improve financial literacy and inclusion. This
collaboration is realized in the “Beyond Excellent Trainers” program,
where KB Bank management becomes a teacher in the “Guiding Future
Banking Professionals” training on March 18–20, 2024, with 200 lecturers
and practitioners as participants. The signing of the MoU between
KB Bank Deputy President Director, Robby Mondong, and ITB Ahmad
Dahlan Chancellor, Dr. Yayat Sujatna, SE., MSi, was carried out at the
Kick-off Meeting in Jakarta, which was also enlivened by the seminar
“ESG Awareness: Sustaining in VUCA World.”
March 15
Expanding Customer Access, KBstar Can Now Withdraw Cash Without a
Card at Indomaret Outlets Throughout Indonesia
KB Bank is expanding its digital services by presenting the "cardless
withdrawal" feature at 21,717 Indomaret outlets throughout Indonesia
through the KBstar application. Since its launch at the end of last year,
KBstar has made it easier for customers to make digital transactions,
including cardless cash withdrawals at ATMs. This innovation is part of
KB Bank's commitment to providing safe and easily accessible banking
services in the digital era. Deputy President Director of KB Bank, Robby
Mondong, stated that the collaboration with Indomaret aims to increase
the accessibility of banking services for the community more widely and
affordably.
March 22
Annual Report 2024 23 PT Bank KB Bukopin Tbk
Page 24
Financial and Operational
Data Highlights
KB Bank Holds Customer Gathering, Committed to Getting Closer to
Customers
KB Bank held a customer gathering "KB Bank Ramadan Safari" in Jakarta,
which closed a series of events since March 18 in various cities. This event
aims to strengthen relationships with customers, introduce rebranding,
and discuss digital banking innovations. KB Bank President Director,
Tom (Woo Yeul) Lee, emphasized the bank's commitment to supporting
strategic sectors and presenting innovative digital credit products. KB
Bank's transformation is strengthened by the adoption of Next Generation
Banking System (NGBS) technology from KB Financial Group (KBFG), the
controlling shareholder since 2020, to increase banking trust and services
in Indonesia.
March 25
KB Bank Expands Access to Subsidized Diesel Fuel Cards in Bintan Regency,
Riau Islands
KB Bank in collaboration with the Transportation Agency of Bintan Regency
launched the Subsidized Diesel Fuel Card in Bintan Regency, Riau Islands,
as a solution to improve efficiency and equal distribution of subsidized
fuel. With chip and hologram technology, the Fuel Card ensures that
subsidized diesel is right on target, reduces queues at gas stations, and
prevents hoarding by irresponsible parties. The launch event was attended
by KB Bank President Director Tom (Woo Yeul) Lee, Bintan Regent Roby
Kurniawan, and representatives from the Riau Provincial Government
and Pertamina. KB Bank hopes that the public will make optimal use of
this Fuel Card to support transparency and fairness in fuel distribution.
April 1
Fitch Ratings Maintains KB Bank's National Rating at AAA Level with
Stable Outlook
PT Fitch Ratings Indonesia has maintained KB Bank's AAA national
rating, reflecting its financial stability and very low default risk. This
rating is given to appreciate KB Bank's commitment to strengthening
its business fundamentals and becoming a trusted banking institution
in Indonesia. This announcement was made by Fitch after conducting a
comprehensive evaluation of KB Bank's performance, which continues
to strive to implement sustainable business practices. KB Bank Deputy
President Director Robby Mondong said that this achievement reflects
public trust in the Bank and its dedication to maintaining stability and
healthy growth.
April 18
Annual Report 2024 24 PT Bank KB Bukopin Tbk
Page 25
Bank Holds Halal bihalal with Customers, Realizing Solid Synergy in
Banking Services
Still in Eid al-Fitr 1445 H vibe, KB Bank held a Halal bihalal event with its
loyal customers at each KB Bank branch office in Jakarta and 20 other
cities in Indonesia. This event aims to nurture friendship and provide
appreciation to customers as main partners. During the event, KB Bank
management, including Deputy President Director Robby Mondong,
interacted directly with customers, expressed their gratitude, and
introduced various digital banking service innovations. Through this
halal bihalal, KB Bank emphasized its commitment to supporting customer
financial growth and encouraging sustainable transformation in the
banking industry.
April 25
KB Bank and Daimler Commercial Vehicles Indonesia Sign Dealer Financing
Cooperation
KB Bank signed a dealer financing cooperation with PT Daimler Commercial
Vehicles Indonesia (DCVI) at the Banking Hall, KB Bank Head Office. This
partnership aims to support the growth of the automotive industry,
especially in providing financing facilities for Mercedes-Benz truck and
bus commercial vehicle dealer partners. The event was attended by the
board of directors of both companies, including KB Bank Deputy President
Director Robby Mondong and DCVI President Director Naeem Hassim,
who emphasized the importance of this cooperation in strengthening a
sustainable automotive business ecosystem. With experience in the dealer
financing sector, KB Bank is optimistic that it can continue to drive new
credit growth of up to 25%, especially for the MSME and retail segments,
as part of its long-term business strategy.
May 16
Supporting Food Self-Sufficiency, KB Bank Distributes Credit Financing
to Sugarcane Farmers
KB Bank has collaborated with PT Pabrik Gula Rajawali II (PG Rajawali II)
and PT Mata Langit Solusindo (MATA) to build a financial ecosystem for
sugarcane farming in Indonesia through credit financing facilities. This
initiative is part of KB Bank's support for the government's efforts to
realize national food security. Through this collaboration, KB Bank provides
productive financial support for more than 5,000 sugarcane plantations
that are members of Rajawali II by utilizing its financial technology.
Meanwhile, MATA presents a data-based solution that allows monitoring
of weather conditions, soil moisture, fertilizer amounts, and sugarcane
health through satellite technology, as well as providing estimates of
sugarcane production up to six months before harvest.
May 16
Annual Report 2024 25 PT Bank KB Bukopin Tbk
Page 26
Financial and Operational
Data Highlights
Building Business Ecosystem Growth, KB Bank and APP Indonesia Sign
Vendor Financing Cooperation
KB Bank and PT APP Purinusa Ekapersada signed a vendor financing
cooperation on May 27, 2024 at Sinarmas Land Plaza, Tower 2. This
partnership aims to provide fast and easy financing access for APP
Indonesia's business partners, supporting their business growth efficiently.
This initiative is align with KB Bank's strategy in strengthening the business
ecosystem and increasing the growth of the corporate segment. With this
collaboration, KB Bank and APP Indonesia are committed to creating a
sustainable business ecosystem and contributing to the national economy.
May 27
Encouraging Growth in the Railway Industry Ecosystem, KB Bank Continues
Synergy with PT INKA Multi Solusi
KB Bank has again collaborated with PT INKA Multi Solusi (PT IMS) in
developing a business ecosystem through a vendor financing scheme.
The signing of the cooperation agreement, which took place at the KB
Bank Head Office, confirmed both parties' commitment to supporting
access to financing for PT IMS' business partners, which are engaged in
railway manufacturing and land transportation. Previously, KB Bank had
provided financing facilities for train, Pertashop, and electric bus ordering
projects, as well as various other funding solutions. This collaboration is
in line with KB Bank's support for the growth of the land transportation
sector, in line with the government's strategic agenda in developing
national infrastructure.
May 27
KB Bank Distributes IDR 123 Billion in Partnership Financing Credit to
Bank Perekonomian Rakyat
KB Bank collaborates with PT BPR Modern Express in the Linkage Program
scheme to expand access to financing for the MSME and consumer financing
sectors. Through the executing scheme, KB Bank disburses financing of
IDR 123 billion to BPR Modern Express, which is then forwarded to end
customers, including the Civil Servant/Pensioner and MSME segments, to
meet business capital needs and other needs. This collaboration reflects
KB Bank's commitment to supporting inclusive MSME growth and increasing
penetration and diversification of its financing in the productive sector.
May 30
Annual Report 2024 26 PT Bank KB Bukopin Tbk
Page 27
Fitch Rating Gives KB Bank International Rating Equal to Indonesia's
Sovereign Credit Rating
Fitch Ratings Indonesia assigns KB Bank's international rating at 'BBB'
with a stable outlook, equivalent to Indonesia's Sovereign Credit Rating.
Previously, Fitch also maintained KB Bank's national rating at the highest
level of 'AAA'. KB Bank's performance continues to improve with new credit
growth of 114.3% year-on-year, an increase in Net Interest Margin (NIM)
to 0.9%, and an improvement in the loan at risk (LAR) ratio from 50.3% to
26.9% until April 2024. With this achievement, KB Bank is optimistic about
expanding credit expansion in the corporate, MSME, and retail segments.
June 6
Expanding Credit Expansion, KB Bank Signs Cooperation with Mayapada
Healthcare
KB Bank has distributed financing of more than IDR 700 billion to PT
Sejahteraraya Anugrahjaya Tbk for the construction of Mayapada Hospital
in IKN and Cakung, as well as the procurement of medical equipment.
KB Bank Deputy President Director Robby Mondong emphasized KB
Bank's support for the health sector to improve the quality of life of
the community. On the other hand, Mayapada Healthcare Chairman &
Group CEO Jonathan Tahir stated that this cooperation will accelerate the
expansion of health services. The signing of the cooperation took place
at the KB Bank Head Office on June 20, 2024.
June 20
Holding an AGM, KB Bank Explains Performance Growth and Changes in
the Company's Management Composition
KB Bank successfully held an AGM for the 2023 Financial Year in Jakarta
which discussed various important agendas, including approval of the
annual report, appointment of a public accountant, and changes in the
management composition. KB Bank recorded new credit growth of 20%
to IDR 9 trillion, supported by operational efficiency that reduced cost
burdens by 9%. The AGM also approved changes in management, including
the resignation of several commissioners and directors, as well as the
reappointment of Robby Mondong as Deputy President Director and
Henry Sawali as Director.
June 28
Annual Report 2024 27 PT Bank KB Bukopin Tbk
Page 28
Financial and Operational
Data Highlights
KB Bank becomes the Administrator Bank for Customer Fund Accounts
(RDN Administrator Bank) and Payment Bank
KB Bank has been officially appointed by PT Kustodian Sentral Efek
Indonesia (KSEI) as one of the Administrator Banks for Customer Fund
Accounts (RDN Administrator Bank) and Payment Bank.
July 19
Completing Transformation Journey, KB Bank Pioneers AI-Based Credit
Assessment in Indonesia
KB Bank collaborates with PFC Technologies from South Korea to present
the first AI-based credit distribution model in Indonesia, aimed at pension
and MSME loans. This collaboration was marked by the signing of an
MoU in Jakarta attended by representatives of both companies. The
implementation of AI is expected to optimize credit risk assessment,
reduce high-risk debtors by 2%-3%, and increase the efficiency of the loan
process through more sophisticated data analytics. KB Bank sees this step
as a commitment to financial innovation, while PFC Technologies hopes
to contribute to strengthening risk management technology in Indonesia.
July 19
Marking 20 Years of Synergy, KB Bank Receives Appreciation from the
PRIMA Network
KB Bank received an award from PT Rintis Sejahtera for its 20 years
of cooperation and collaboration in providing payment infrastructure
services for KB Bank customers through the PRIMA Network. This award
was presented by Vice President Director of PT Rintis Sejahtera Suryono
Hidayat and received by KB Bank Director Helmi Fahrudin at the KB Bank
Head Office, Jakarta. This collaboration has resulted in various banking
service innovations, including the development of cross-border transaction
solutions in Southeast Asia through QRIS. In the future, KB Bank and the
PRIMA Network will continue to strive to provide easier and more efficient
services to meet customer needs.
July 26
Annual Report 2024 28 PT Bank KB Bukopin Tbk
Page 29
KB Bank Supports Literacy and Sports Festival to Commemorate the 79th
Anniversary of Indonesian Independence
To celebrate the 79th Anniversary of Indonesian Independence and
to contribute to the community, KB Kookmin Bank as the controlling
shareholder of KB Bank supports the implementation of the Literacy
and Sports Festival in Muktiwari Village, Bekasi Regency. In collaboration
with the Gugah Nurani Indonesia Foundation, this festival took place
from July 29 to August 18, 2024 and will involve more than 500 students.
With the concept of a Multicultural Library, this event combines literacy
competitions and physical activities to increase interest in reading and
support children's mental and physical health. KB Kookmin Bank has
also contributed to the development of the Multicultural Library as part
of its CSR commitment to advancing literacy and education in Indonesia.
August 18
KB Bank Holds Financial Adventure with Elementary School Students
Through “Tour De Bank” Activity
KB Bank supports financial inclusion of the younger generation through
the “Tour De Bank” program at the KB Bank Head Office, involving 49
Sampoerna Academy students. This activity introduces the importance
of saving from an early age and shows firsthand banking operations
through a bank tour. In addition, there is a “Learning Korean” session
and nationalism-themed games in the context of the 79th Anniversary of
the Republic of Indonesia. This program is in line with KB Bank's efforts
to build children's financial literacy from an early age, supporting OJK's
financial inclusion initiative.
August 21
Celebrating National Customer Day, KB Bank Holds 'Customer Visit Day'
to Tokopedia Office
In celebration of National Customer Day 2024, KB Bank held a "Customer
Visit Day" and "KB Bank Customer Saranghae" event to appreciate loyal
customers. KB Bank President Director, Tom (Woo Yeul) Lee emphasized
the Bank's commitment to providing excellent service and supporting
the growth of the digital economy in Indonesia. This activity included
a visit to Tokopedia and giving special awards to customers at KB Bank
branch offices. Through this momentum, KB Bank confirms its position
as a trusted financial partner that continues to innovate for customer
satisfaction and loyalty.
September 4
Annual Report 2024 29 PT Bank KB Bukopin Tbk
Page 30
Financial and Operational
Data Highlights
KB Bank Supports MSMEs to Upgrade through Financial Literacy in Bekasi
Regency
KB Bank is committed to improving financial literacy for MSMEs in
Indonesia through the "Community Development, Improving Financial
Literacy, and Empowering MSMEs" program held at the Multicultural Library,
Muktiwari Village, Bekasi Regency, West Java. In collaboration with PPM
School of Management and the Gugah Nurani Indonesia Foundation, KB
Bank provides financial education for MSMEs to be more ready in facing
business challenges. KB Bank Deputy President Director Robby Mondong
emphasized the importance of financial literacy in making the right
financial decisions. This program also supports the OJK's financial literacy
initiative to build a stronger and more sustainable MSME ecosystem.
September 7
KB Bank and KBFG Affiliates in Indonesia Collaborate to Improve Nutrition
for Underprivileged Children
KB Bank and KBFG affiliates in Indonesia launched the “Bersama KB
Indonesia, Berbagi Kebaikan” (Together with KB Indonesia, Share Kindness)
program to improve nutrition for underprivileged children. Collaborating
with Hungry Happy Center, this program supports the reduction of stunting
rates through the provision of nutritious food and balanced nutrition
education. KB Bank President Director Tom Lee, emphasized the Bank's
commitment to building collective awareness of the importance of
children's health. In the future, KB Bank will continue to integrate ESG
values in its operations and social programs to create a sustainable
impact on society.
October 12
KB Bank Successfully Issues First Global Bonds Worth USD 300 Million
KB Bank has completed the pricing of its first US Dollar-denominated
Senior Unsecured Notes (Global Bonds) worth USD 300 million on October
23, 2024 in Singapore. This move aims to diversify long-term funding and
reduce dependence on short-term loans. Listed on the Singapore Stock
Exchange (SGX-ST) with a 3-year tenor, this issuance marks KB Bank's first
step into the international capital market.
October 25
Annual Report 2024 30 PT Bank KB Bukopin Tbk
Page 31
Indonesian U20 National Team Player, Ji Da Bin Officially Appointed as
KBstar Brand Ambassador
KB Bank has appointed Ji Da Bin, a young player of the Indonesian
U-20 national team, as KBstar's brand ambassador. Ji Da Bin, who is of
Indonesian-South Korean blood and is known for his achievements in
leading the U-16 national team to win the 2022 AFF U-16 Cup, symbolizes
the values of innovation, dedication, and hard work carried by KBstar. This
appointment aligns with KBstar's vision to inspire young Indonesians, while
the digital application continues to grow with innovative features such
as cardless cash withdrawals at Indomaret and significant user growth.
October 30
KB Bank's Controlling Shareholder Facilitates Free Heart Surgery in Korea
for Indonesian Children
As part of its CSR commitment and support for the Sustainable
Development Goals in the health sector, KB Kookmin Bank—KB Bank's
controlling shareholder—has provided medical assistance in the form of
surgery and treatment costs for underprivileged children with heart disease
in Indonesia. Ten children underwent free heart surgery at Samsung Seoul
Hospital, Korea, in collaboration with Samsung Medical Center, while
KB Bank supported post-surgery recovery with Hasan Sadikin Hospital
in Bandung. KB Bank's President Director, Tom Lee, emphasized that
children's health is the key to the nation's growth.
November 7
Consistently Recording Business Growth, KB Bank Again Achieves AAA
Rating from PEFINDO
KB Bank has again maintained its idAAA rating from PEFINDO, the highest
rating that confirms its capacity to meet long-term financial commitments.
This achievement is in line with the continuous improvement of business
fundamentals, with significant support from KB Kookmin Bank as the
controlling shareholder since 2020.
November 20
Annual Report 2024 31 PT Bank KB Bukopin Tbk
Page 32
Financial and Operational
Data Highlights
Supporting Tripatra's Strategic Project, KB Bank Strengthens Partnership
through Vendor Financing
KB Bank strengthens its partnership with PT Tripatra Engineers and
Constructors through a vendor financing program to provide working
capital for vendors supporting strategic EPC projects. KB Bank Deputy
President Director Robby Mondong, emphasized that the strategic
partnership with Tripatra is a concrete manifestation of KB Bank's support
for an inclusive and productive business ecosystem.
December 18
KB Bank Records Hyundai Car Pre-Order Financing of More Than IDR 2.1
Trillion Throughout 2024
KB Bank recorded Hyundai car pre-order financing worth IDR 2.1 trillion
from January to November 2024, funding 5,164 units with a ceiling of more
than IDR 779 billion for conventional and electric cars. This achievement
confirms KB Bank's commitment, supported by KB Financial Group and
KB Kookmin Bank, to provide innovative and sustainable financing
solutions for Hyundai dealers, supporting the development of the national
automotive industry and the transformation towards a green era. This step
strengthens dealer operations, expands public access to quality vehicles,
and is in line with the government's initiative to reduce carbon emissions,
while opening up great opportunities for dealer development in 2025.
December 12
Annual Report 2024 32 PT Bank KB Bukopin Tbk
Page 33
Annual Report 2024 33 PT Bank KB Bukopin Tbk
Page 34
Management Report Annual Report 2024 34 PT Bank KB Bukopin Tbk
Page 35
Management
Report
Annual Report 2024 35 PT Bank KB Bukopin Tbk
Page 36
Management Report
REPORT OF THE BOARD COMMISSIONERS
Jerry Marmen
President Commissioner
Annual Report 2024 36 PT Bank KB Bukopin Tbk
Page 37
Dear Shareholders and Stakeholders,
On this occasion, we would like to express our gratitude to God The Indonesian economy in the fourth quarter of 2024 compared
Almighty because of His blessings, PT Bank KB Bukopin Tbk (KB to the fourth quarter of 2023 experienced growth of 5.02 percent
Bank) can navigate 2024 pretty well despite challenges we faced. (y-on-y). In terms of production, the Other Services Business
In running its strategic function, the Board of Commissioners had Sector experienced the highest growth of 11.36 percent. Meanwhile,
carried out its duties to supervise and advise the Board of Directors the Export Component of Goods and Services on the expenditure
in good faith, responsibly, and carefully for Bank goodness. The side experienced the highest growth of 7.63 percent. However,
focus of supervision and advice by the Board of Commissioners in the Indonesian economy in 2024 only recorded growth of 5.03
2024 included planning and implementation of the Bank's Business percent, slowing down compared to the achievement in 2023 which
Plan (RBB), to follow-up and recommendations on decisions of experienced growth of 5.05 percent (c-to-c). In terms of production,
the General Meeting of Shareholders (GMS). Furthermore, allow the highest growth occurred in the Other Services Business
me, on behalf of the entire Board of Commissioners, to convey the Sector at 9.80 percent. Meanwhile, the highest growth in terms
main points of supervision throughout 2024 through this report. of expenditure was achieved by the Consumption Expenditure
Component of Non-Profit Institutions Serving Households (PK-
Macro-Economic Perspective LNPRT) at 12.48 percent.
As quoted from the 2024 Indonesian Economic Report released by Supervisory Function and Working Relations with
Bank Indonesia, it explains that global political tensions, which the Board of Directors
were still high in early 2024 due to the ongoing Russia-Ukraine
conflict, increased after Israel's attack on Palestine. Towards the Throughout 2024, the Board of Commissioners had made its
end of 2024, the re-election of President Trump in the United best efforts to ensure that the implementation of the Bank's
States (US) with the America First policy has again increased global strategy was on the right track without neglecting compliance
uncertainty because of its potential to change the geopolitical with applicable regulations, both legally and in existing norms.
and world economic landscape. Particularly, the Board of Commissioners had improved its
supervisory function by supervising various operational aspects
The rapidly changing dynamics of world geopolitics have through intensive communication with the Board of Directors,
influenced global economic developments throughout 2024, and especially in joint meetings and other non-formal sessions as well
are predicted to continue. Global economic growth in 2024 was as asking for advice and recommendations from the committees
predicted to slow to 3.2% from 3.3% in 2023 and was projected under the Board of Commissioners regarding the performance
to remain at 3.2% in 2025, and slow further to 3.1% in 2026. The of the Board of Directors.
divergence of growth patterns between countries also continued
along with the increasing fragmentation of the global economy and The Board of Commissioners routinely holds meetings with
trade. The US economy was predicted to remain strong in 2024 and the Board of Directors to discuss various matters related to
2025 accompanied by the risk of economic warming originating the management of the Company carried out by the Board of
from the swelling fiscal deficit. Meanwhile, economic growth in Directors in a joint meeting forum. In this forum, the Board of
China and the European Region was predicted to continue to slow Commissioners can request an explanation from the Board of
along with weak domestic demand and the impact of trade tariff Directors regarding the Company's performance achievements
policies implemented by the US Government. Meanwhile, the and various challenges faced. The Board of Commissioners also
Indonesian economy in 2024 also faced various challenges amid always conveys its views and provides advice to the Board of
increasing global uncertainty. Based on a report from the Central Directors regarding this matter.
Statistics Agency, the Indonesian economy in 2024, measured
by Gross Domestic Product (GDP) at current prices, reached IDR Throughout 2024, 6 (six) meetings have been held with the Board
22,139.0 trillion and GDP per capita reached IDR78.6 million or of Directors to discuss various matters related to the Bank's
USD4,960.3. operational business. In these meetings, there were times when
Bank officials related to the meeting material were involved.
The Board of Commissioners also carries out direct supervision
periodically to ensure the adequacy of supervision and to review
the suitability of the work process and results with the established
qualifications. These meetings and visits serve as a forum for the
Board of Commissioners to monitor the Bank's performance and
achievements throughout 2024.
Annual Report 2024 37 PT Bank KB Bukopin Tbk
Page 38
Management Report
Board of Commissioners' Views on the Board of Views on Business Prospects Prepared by the
Directors' Performance Board of Directors
The Board of Commissioners understands that 2024 is a very As quoted from the Bank Indonesia Report entitled "Synergy to
challenging year for KB Bank; however, the Bank continues to Strengthen National Economic Stability and Transformation"
make efforts to achieve the targets that have been set. Based on stated that the dynamics and direction of the global economy in
the performance in 2024, KB Bank continues to demonstrate its 2025-2026 and the next five years will have major implications for
resilience in facing existing challenges. It can be indicated from the Indonesian economy, and therefore need to be anticipated
the achievement of several Bank growth indicators which are with an optimal national economic policy mix response.
relatively better compared to the Bank's Business Plan targets
in 2024. This performance is an acceleration of all Bank units There are at least 5 (five) important aspects that need to be
harmonizing to achieve the best performance amidst global considered, namely:
economic uncertainty and a dynamic national business climate. 1. The importance of maintaining macroeconomic and financial
system stability as the first and main defense in facing the
In order to accelerate normalization, KB Bank needs to dynamics of the global economy and finance that are changing
immediately address various strategic issues inhibiting factors rapidly and full of uncertainty.
in sales performance growth to reach a more optimal level. 2. The need to continue to increase domestic growth sources,
Therefore, the Bank had formulated a comprehensive strategy especially consumption and investment, while continuing
that would be implemented throughout 2024 to accelerate to encourage exports through trade cooperation between
the increase in sales performance. This strategy was realized countries.
through four main agendas that focus on strengthening business 3. The need to accelerate real sector transformation policies
fundamentals, optimizing services and products, increasing digital to increase competitiveness and productivity, both capital,
capabilities, and developing strategic networks and partnerships. labor, and innovation as well as efficiency. Improvement of
By implementing a structured and results-oriented approach, the investment climate to be able to compete in attracting
KB Bank strives to ensure that every initiative taken can bring FDI, the ability to encourage growth in capital-intensive and
positive impacts on business growth while increasing the Bank's labor-intensive sectors, and increasing skills and certification
competitiveness in the increasingly dynamic banking industry. of the workforce profession are increasingly important.
4. The need to increase the deepening of the financial market
On the other hand, KB Bank does not only focus on resolving for sources of financing for the national economy and to
strategic issues, but also strives to present innovation as the main continue to attract foreign capital flows in the form of portfolio
driver of business transformation. In line with this, the Bank has investment and FDI.
set a strategic agenda "Innovation for Turn Around", designed 5. The need to accelerate digitalization both in terms of the
to improve performance and optimize the implementation of payment system, the financial sector, and innovation in
efficiency initiatives. The Board of Commissioners assesses various economic and financial transactions nationally and
that the performance of the Board of Directors in 2024 is quite between countries. Digitalization will drive economic growth
good. The Board of Commissioners believes that the strategic with the increasing development of the financial services and
steps implemented by the Board of Directors have succeeded in intermediary sectors as well as with increasing efficiency and
improving the Bank's performance. The Board of Commissioners productivity of the national economy.
expresses its deepest appreciation for the commitment and hard
work of the Board of Directors in realizing this performance. The Board of Commissioners has reviewed the Bank's 2025
Business Plan prepared by the Board of Directors and believes
The Board of Commissioners, formally and informally, continues that the assumptions are realistic. The targets can encourage the
to supervise and provide input to the Board of Directors in terms Bank's business growth with the right strategic plan. The Board
of implementing the Bank's business plans and strategies. The of Commissioners reminds us that one of the keys to achieving
Board of Commissioners is confident that the Board of Directors this business plan is the synergy and determination of all Bank
can lead and navigate the Bank to continue growing in 2024 and personnel to achieve the best goals and commit to continuing to
beyond. We hope that KB Bank can consistently maintain the implement good and sustainable Bank governance.
stability of financial ratios as a positive implication of the Bank's
performance and always increase the Bank's level of prudence
and develop innovations including increasing digitalization and
penetration in the banking market in Indonesia.
Annual Report 2024 38 PT Bank KB Bukopin Tbk
Page 39
The Board of Commissioners also continues to support the Bank's Governance Structure focuses on strengthening the organizational
efforts to continue developing various innovative products and framework, Governance Process ensures that all operational
services and meeting customer needs contextually. In accordance procedures run according to standards, while Governance
with its role, the Board of Commissioners will continue to provide Outcome aims to achieve results that are in accordance with
motivation, direction, and input as part of efforts to encourage good governance principles.
sustainable growth in the future. To that end, the Board of
Commissioners fully supports and will continue to provide To maintain consistency, KB Bank routinely evaluates the quality
encouragement so that these targets can be achieved properly. of GCG, both through self-assessment and by involving third
parties for more independent assessments. GCG monitoring is
Views on GCG Implementation carried out in the following ways:
As a responsible financial institution, KB Bank understands 1. Monitoring the implementation of SEOJK recommendations
that a company's success is not only determined by financial to all related work units.
performance, but also by the implementation of transparent, 2. Conducting reminders of GCG implementation to all related
accountable, responsible, independent, and fair governance work units.
principles. Therefore, KB Bank integrates these principles into 3. Increasing socialization with Compliance Awareness to raise
all lines of the organization. This includes senior management awareness to comprehend and comply to regulations.
to employees at all levels, and involves shareholders, the Board 4. On the other hand, the Board of Commissioners also plays
of Commissioners, the Board of Directors, and all employees in a role in supervising and monitoring the implementation of
strategic decision making. an effective Whistleblowing System to prevent and detect
Fraud. The Board of Commissioners ensures concern and
To ensure optimal GCG implementation, KB Bank implements anti-Fraud culture at all levels of the organization, through
three main pillars of corporate governance, namely Governance an anti-Fraud declaration and plays an active role in efforts
Structure, Governance Process, and Governance Outcome. to prevent and eradicate Fraud.
Changes in the Composition of the Board of Commissioners
Throughout 2024, there were changes in the composition and number of members of the Board of Commissioners based on the Decision
of the Extraordinary General Meeting of Shareholders held on January 24, 2024, which honorably dismissed Nam Hoon Cho as Vice
President Commissioner, and appointed Seng Hyu Shin as Vice President Commissioner of the Company. In addition, based on the
Resolution of the Annual General Meeting of Shareholders held on June 28, 2024, Eugene K. Galbraith as Independent Commissioner
and Sukriansyah S. Latief, as Independent Commissioner of the Company were honorably dismissed.
Thus, the structure and composition of the active Board of Commissioners until December 31, 2024 are as follows:
Name Position Basis of Appointment Period
2024-Annual GMS for Fiscal Year
Jerry Marmen President Commissioner Annual GMS on June 28, 2024
2027
Extraordinary GMS on January 24, 2024-Annual GMS for Fiscal Year
Seng Hyup Shin Deputy President Commissioner
2024 2026
Extraordinary GMS on August 25, 2020-Annual GMS for Fiscal Year
Nanang Supriyatno Commissioner
2020 2024
Extraordinary GMS on December 2020-Annual GMS for Fiscal Year
Tippy Joesoef Independent Commissioner
22, 2020 2024
Extraordinary GMS on August 25, 2020-Annual GMS for Fiscal Year
Hae Wang Lee Independent Commissioner
2020 2024
Extraordinary GMS on June 28, 2024-Annual GMS for Fiscal Year
Stephen Liestyo Independent Commissioner
2024 2027
All members of the Board of Commissioners have adequate integrity, competence, and reputation in their respective fields and are
able to provide sufficient time in carrying out their duties, and do not have any conflict of interest nor family relationships up to the
second degree with fellow members of the Board of Commissioners and/or Directors.
Annual Report 2024 39 PT Bank KB Bukopin Tbk
Page 40
Management Report
Closing
On this occassion, allow me to represent the entire Board of Commissioners to express our appreciation to the shareholders and
stakeholders for the trust and support given so far. Hopefully all efforts that have been made in 2024 and the challenges that await
in 2025 can be made it through together with positive and sustainable results. Our deepest appreciation and gratitude are also
addressed to all Directors, Management, and all employees for their hard work and dedication in efforts to develop the Bank to be
even better. We would also like to give our greatest appreciation to customers, business partners, and other stakeholders for their
support and trust in KB Bank.
Jakarta, 20 Maret 2025
Jakarta, March, 20 2025
Jerry Marmen
President Commissioner
PT Bank KB Bukopin Tbk.
Annual Report 2024 40 PT Bank KB Bukopin Tbk
Page 41
Annual Report 2024 41 PT Bank KB Bukopin Tbk
Page 42
Management Report
REPORT OF THE BOARD OF DIRECTORS
Woo Yeul Lee
President Director
Annual Report 2024 42 PT Bank KB Bukopin Tbk
Page 43
Dear Shareholders and Stakeholders, 3. Digital Transformation and Inclusive Finance: The acceleration
of digitalization, especially in the banking sector, continues
Throughout 2024, all business sectors still faced challenges of to grow with the increasing use of digital banking and
uncertainty, including the banking sector. However, PT Bank KB fintech services. KB Bank as part of the financial ecosystem
Bukopin Tbk (KB Bank) always strives optimally through various in Indonesia has also adapted by providing innovative digital
strategic policies in order to answer business challenges and solutions to increase financial inclusion.
achieve maximum results. This annual report is part of the
management's reporting on the Bank's strategy and performance Macro Industry Review
throughout 2024, as well as documentation of the Company's
journey to achieve the vision and mission that have been set. The banking industry in Indonesia in 2024 indicated significant
Furthermore, please allow us as KB Bank Management to convey growth, driven by responsive monetary policy and improving
the Bank's management in the 2024 financial year. economic conditions. According to the Monetary Policy Report
for Quarter IV 2024 from Bank Indonesia, Gross Domestic Product
Macroeconomic Analysis (GDP) growth was estimated to reach 5.31% in the fourth quarter of
2024, up from 5.04% in the previous year. This reflects increasing
In recent years, geopolitical tensions have increased, which have optimism among market players and consumers, which contributes
had a significant impact on global economic stability. Global to increased demand for credit in the banking sector.
geopolitical tensions that occurred throughout 2024 also affected
Indonesia's economic conditions. Several main factors that impact One important indicator of the banking industry health is the
the national economy include: Non-Performing Loan (NPL) ratio. Data indicates that the NPL ratio
1. Global War and Tensions: The protracted conflict between is at 2.5%, indicating stability in the banking assets quality. Bank
Russia and Ukraine and tensions in the Middle East have Indonesia recorded that despite global challenges, the banking
caused instability in energy and food prices. As a country industry was still able to maintain the NPL ratio below the set
that still relies on imports of oil and some food ingredients, threshold of 5%. This condition shows that banks in Indonesia
Indonesia faces pressure on commodity prices, which have implemented good risk management in facing economic
contribute to domestic inflation. uncertainty.
2. China's Economic Slowdown: As one of Indonesia's largest
trading partners, China's economic slowdown could impact In terms of liquidity, total third party funds (TPF) experienced
Indonesia's main commodity exports, such as coal and palm positive growth, reaching IDR 6,500 trillion by the end of 2024.
oil. The decline in demand from China has the potential to This growth was driven by increased public trust in the banking
reduce Indonesia's export revenues and affect the mining system, as well as product innovations offered by banks. Bank
and plantation sectors. Indonesia reported that the average deposit interest rate was
in the range of 4.5%, which attracted more customers to place
Amid global geopolitical challenges, the Indonesian economy their funds in banks.
also faces various domestic dynamics, such as:
1. Inflation and Interest Rate Stability: Bank Indonesia (BI) Credit distributed by banks also showed a positive trend, with
continues to maintain a balance between inflation stability total credit distribution reaching IDR 5,800 trillion. The sectors that
and economic growth with a prudent monetary policy. BI's received the most credit were the trade and manufacturing sectors,
benchmark interest rate adjustments are made to respond which absorbed 30% and 25% of the total credit, respectively. It is
to global inflation and maintain the stability of the rupiah in line with the government's efforts to encourage the growth of
exchange rate against the US dollar. the real sector through various incentives and stimulus programs.
2. Investment and Industrial Downstreaming: The government
continues to encourage investment in the downstream sector, On the other hand, the growth of the digital economy has also a
especially in the mining and manufacturing industries. This positive impact on the banking industry. The volume of electronic
policy aims to increase the added value of exports and reduce money and digital banking transactions has increased rapidly,
dependence on raw material exports. However, regulatory with the value of digital banking transactions reaching IDR1,200
challenges and legal certainty remain a concern for foreign trillion in 2024. Bank Indonesia noted that this growth was driven
investors. by the increasingly widespread adoption of technology among
the public, as well as the improvement of digital infrastructure
that supports financial transactions.
Annual Report 2024 43 PT Bank KB Bukopin Tbk
Page 44
Management Report
However, challenges remain, especially related to global On the other hand, KB Bank also implements various other
uncertainty that can affect capital flows and investment. The strategic policies, including:
global uncertainty index shows significant fluctuations, with the 1. Diversification Strategy
US dollar exchange rate against the rupiah fluctuating in the range Based on the results of measurements and the current
of IDR 14,500 to IDR 15,000. Bank Indonesia continues to monitor economic situation, KB Bank has established a measurable
these developments and is ready to take the necessary steps to diversification strategy by strengthening financing in key
maintain economic stability. segments that have proven to be resilient amidst global
economic pressures, including:
In order to support the banking industry growth, Bank Indonesia a. Corporate Banking: The Corporate Banking segment
also implements an accommodative monetary policy. The current remains a key pillar for KB Bank in its business expansion
policy interest rate is at 5.75%, aiming to encourage credit and strategy, given its significant contribution to portfolio
investment growth. This policy is expected to provide the stimulus growth and profitability. However, amidst global economic
needed to maintain the momentum of economic growth amidst uncertainty and the dynamics of the ever-evolving industry,
existing challenges. KB Bank is implementing a more selective and cautious
approach in determining the business sectors to be
Overall, the national banking industry in 2024 showed solid financed. The main focus of financing is directed at sectors
performance with optimistic prospects. With the support of with strong economic fundamentals, sustainable growth
appropriate policies and adaptation to market changes, it is prospects, and measurable risks, such as infrastructure,
expected that the banking industry can continue to contribute health, renewable energy and other supporting industries.
to Indonesia's economic growth. Currently, KB Bank is starting to reduce the portion of
financing in the coal commodity sector and export-based
The Role of the Board of Directors in Implementing manufacturing due to fluctuating supply and demand due
the Bank's Strategic Policies to price volatility. The selection of this sector is based on a
comprehensive analysis of industry resilience, government
In carrying out its role as the Bank's management, the Board policies, and macroeconomic trends that can affect the
of Directors and its staff continue to run business mitigation in stability and sustainability of customer businesses.
order to face the uncertainty of the business climate conditions b. Pension Loan: KB Bank is also known as a credible pension
throughout 2024. KB Bank understands that in facing this dynamic, loan distribution partner bank and has quite a lot of
a responsive, adaptive, and strategic approach is required to customers, which has a positive impact on the bank's
remain competitive and continue to provide value to stakeholders. income which will reach IDR 12 trillion in 2023. The bank
To that end, KB Bank is taking strategic steps to mitigate this in has succeeded in expanding channeling cooperation with
order to ensure the continuity of the bank's business, including: various pension institutions and government agencies,
1. Adequate risk management: by strengthening the strengthening trust, and expanding the reach of services
organizational structure of the risk management work for pension customers
unit, deepening the analysis of macroeconomic volatility, c. Mortgage: The mortgage business has very promising
strengthening stress testing, and optimizing supervision of prospects, supported by the increasing need for housing
liquidity and capital management so that it remains strong in and the growth of the middle class in Indonesia. Along
various economic scenarios. The focus on maintaining liquidity with government policies that encourage home ownership
is also carried out by adjusting credit and funding pricing through various incentives, such as competitive interest
strategies to remain competitive amidst changes in monetary rates and housing subsidy programs, the demand for
policy, so that it can still support healthy and sustainable home ownership loans (KPR) is projected to continue to
business growth. increase. In addition, the development of infrastructure
2. Digital Transformation: KB Bank accelerates the digitalization in various regions and the expansion of urban areas
of banking services through the development of Project create new opportunities for the property sector, which
SHINE, namely a transformation to support the system and ultimately strengthens the potential of the mortgage
readiness of information technology infrastructure to improve business. Seeing this phenomenon, KB Bank continues
capabilities in the bank's business which has an impact on to expand in this business, one of which is by presenting
increasing customer satisfaction. On the operational side, 20 Mortgage Centers in Indonesia to expand the market.
automation and process optimization are operated to increase d. SME: The SME business at KB Bank continues to indicate
operational efficiency and flexibility in responding to market positive growth, driven by a commitment to supporting
changes. small and medium enterprises as one of the main pillars
of the Indonesian economy. With a strategy focused on
upper-size SMEs, KB Bank presents appropriate financing
solutions, including flexible credit schemes, competitive
interest rates, and will develop digital-based services that
Annual Report 2024 44 PT Bank KB Bukopin Tbk
Page 45
facilitate access to capital for customers. In addition, KB 1. Credit Distribution
Bank also strengthens synergies with various business Challenges: Economic slowdown can result in decreased
ecosystems, including supply chain financing, to support demand for credit, increased risk of bad debt, and customer
cash flow and business sustainability of SME customers. selectivity in taking loans. In addition, tighter monetary policy
2. Pricing Strategy also has the potential to increase credit costs.
KB Bank implements an adaptive and measurable Asset & Solutions:
Liability Management (ALMA) strategy. This strategy aims to a. KB Bank implements a selective credit expansion strategy
maintain a balance between profitability, liquidity, and risk with a focus on sectors that have strong and resilient
in managing the bank's assets and liabilities: economic fundamentals, such as infrastructure, health,
a. Competitive & Risk-Based Interest Rate Adjustments renewable energy, and SMEs.
b. Optimizing Cost of Fund (CoF) to Maintain Profitability b. In addition, the bank strengthens risk mitigation through
3. Optimizing Digital Banking stricter credit analysis and more flexible financing product
KB Bank introduced the KB Star digital banking product in innovation to attract potential customers.
September 2023. This application is designed to meet the c. KB Bank also adjusts credit pricing to be more conservative
needs of customers' digital banking services with various but still profitable for the bank.
superior features and is prepared to compete with competitor d. Developing a scoring model to improve the accuracy of
super app applications. credit risk assessments.
2. Third Party Funds (TPF) Collection
Challenges and Solutions to Overcome Obstacles Challenges: Competition in fund collection is getting tighter,
especially with the increasing interest rates that encourage
Throughout 2024, the global business climate will still face customers to look for more profitable investment instruments
significant challenges due to geopolitical uncertainty, economic compared to conventional banking deposits.
slowdown, and changes in monetary policy in various countries. Solutions:
Prolonged geopolitical conflicts, such as tensions in the Middle a. KB Bank strengthens its fund collection strategy by
East and Eastern Europe, have an impact on the stability of increasing the portion of low-cost funds (CASA) through
financial markets, commodity prices, and global supply chains. digitalization of banking services, optimization of
In addition, high interest rate policies implemented by central competitive savings and current account products, and
banks in various countries in response to inflation also affect synergy with the business ecosystem to increase customer
liquidity and overall economic growth. loyalty.
b. KB Bank also adjusts the pricing of fund products to
In Indonesia, although economic growth remains positive, external remain stable and profitable.
pressures remain a factor to be concerned. Weakening global c. KB Bank also improves digital banking services and
demand can impact exports, while exchange rate uncertainty can customer loyalty programs Maintaining a balance of
affect import costs and domestic inflation. The financial sector liquidity and profitability with more dynamic supervision
also faces challenges due to tight competition in raising funds, of the Asset Liability Committee (ALCO)
adjustments to credit interest rates, and changes in customer d. Strengthening integration and partnerships with fintech
preferences for financial products. and other digital ecosystems.
In this condition, the business world needs to adopt a more Performance in 2024 and Comparison to Targets
adaptive and prudent strategy to maintain business stability.
Diversification of revenue sources, optimization of operational Throughout 2024, the Bank adjusted the Bank's targets 2 (two)
efficiency, and utilization of technology and digitalization are times, namely the initial target prepared in November 2023 which
key factors in facing increasingly complex economic challenges. then did the first revision in February 2024. Then, the second
revision was prepared in June 2024. This target revision was based
Amidst economic uncertainty and global geopolitical dynamics, on several considerations, including changes in macroeconomic
KB Bank faces several major challenges that affect business conditions as an impact of global economic conditions and
performance, especially in terms of credit, Third Party Funds (TPF), government policies, as well as several concerns from regulators. In
and Fee-Based Income, with the following description: 2024, the Bank planned to obtain several substantial components
as a benchmark in assessing the Company's performance. The
comparison between the plan and the realization is as follows:
Annual Report 2024 45 PT Bank KB Bukopin Tbk
Page 46
Management Report
Total Assets b. Synergy with Supply Chain Finance: By strengthening
As of December 31, 2024, the Bank's KB Assets were recorded Supply Chain Finance services, KB Bank can increase
at 83.08 trillion or 93.78% of the target of Rp88.58 trillion. This involvement in the business ecosystem of large companies
achievement decreased by 1.46% compared to 2023, which by providing more efficient financing solutions for their
amounted to Rp84.31 trillion. The equity amounted to Rp7.96 suppliers and distributors.
trillion or 64.19% of the target of Rp12.40 trillion. This achievement 2. Strengthening the SME Upper Size Segment
fell 43.57% compared to equity in 2023 which reached Rp14.11 The SME Upper Size segment is one of the areas with high
trillion. Furthermore, KB Bank's total loans as of December 31, 2024 growth potential along with the development of the medium-
amounted to Rp47.53 trillion or 94.34% of the target of Rp50.38 sized business sector which increasingly requires access to
trillion. This achievement decreased by 3.83% compared to 2023 more complex financing and banking services.
which reached Rp49.42 trillion. Meanwhile, total customer deposits 3. Sustainable Growth in the Mortgage Segment
in the reporting year amounted to Rp46.59 trillion, up 4.03% The Mortgage market in Indonesia still has great potential,
compared to 2023 which reached Rp44.79 trillion. especially with the increasing need for home ownership for the
community. KB Bank will implement the following strategies:
Interest and Sharia Income a. Competitive Financing Scheme: KB Bank will present
As of December 31, 2024, total interest and sharia income was mortgage products with more flexible interest schemes
recorded at Rp5.45 trillion, an increase of Rp592 billion or 12.19% and attractive promotional programs to attract more
compared to 2023 which reached Rp4.86 trillion. Meanwhile, total customers.
interest and sharia expenses were recorded at Rp4.30 trillion, an b. Ease of Access through Digitalization: By utilizing digital
increase of Rp249 billion or 6.13% compared to the previous year of technology, KB Bank will increase the ease of applying
Rp4.05 trillion. This had an impact on the increase in net interest for home loans, both through mobile banking and
and sharia income from Rp808.88 billion in 2023 to Rp1.15 trillion collaboration with digital property platforms.
in 2024 or an increase of 42.51%. The increase was influenced by c. Expansion to Potential Markets: The focus of expansion
an increase in interest income on loans of Rp456 billion and an will be directed at areas with high property sector growth,
increase in interest income on securities of Rp195 billion. including developing cities and industrial areas.
4. Optimization of Pension Credit
Net Profit (Loss) for the Current Year The pension credit segment remains one of the stable business
In 2024, KB Bank recorded a net loss for the year of Rp6.33 trillion, lines with more controlled risks. To increase penetration in this
this amount increased by Rp272.92 billion or 4.51% from the segment, KB Bank will intensify the reach of services through
previous year which recorded a loss of Rp6.06 trillion. The main Channeling. KB Bank will expand the scope of pension services
cause of the increase in net loss for the year was because the by reaching more ASN, BUMN retirees, and institutions that
bank made an assessment of fiscal losses for the next 5 (years) have fixed pension schemes.
that were not realized using the assumption of RBB data for the 5. Strengthening Supply Chain Finance as a Driver of Business
2024-2029 period. Growth
KB Bank sees Supply Chain Finance as one of the great
Overview of Business Prospects opportunities to increase financing volume with more
measurable risks. The focus of its development includes:
Entering 2025, KB Bank is optimistic about the prospects of a. Expansion of Partnerships with Corporations and adding
the banking industry which is increasingly open along with the anchor companies: KB Bank will expand its corporate
national economy recovery, increased investment, and digital partner network to reach more suppliers and distributors
transformation acceleration in various sectors. Even though who need working capital financing support.
there are still challenges from global economic dynamics b. Product Diversification: KB Bank will develop various
and geopolitical uncertainty, Indonesia's strong economic financing schemes including invoice financing to increase
fundamentals and various strategic government policies in flexibility for business actors.
supporting the growth of the real sector are opportunities for 6. Accelerating Digital Banking as a Pillar of Transformation
KB Bank to continue to expand and develop its business portfolio. Digitalization will continue to be one of KB Bank's main
priorities in strengthening competitiveness and increasing
In order to take advantage of this opportunity, KB Bank will financial inclusion. Digitalization is implemented through
implement a sustainable growth strategy with a focus on several Project SHINE, a major transformation initiative that covers
main business segments including: various aspects of the banking system, with the aim of
1. Corporate Banking will be one of the main pillars of KB improving operational efficiency, security, and customer
Bank's growth in 2025. The focus of developing this segment experience. One of the focuses of SHINE is Core Banking
is directed at: System Modernization, which is replacing the old core banking
a. Financing in Strategic Sectors: KB Bank will strengthen its
role in financing infrastructure projects, renewable energy,
health, and export-based industries that have strong
fundamentals and positive growth prospects.
Annual Report 2024 46 PT Bank KB Bukopin Tbk
Page 47
system with a new system that is more flexible, fast, and 4. Implementation of the Governance process, namely meetings
efficient in handling banking transactions. of the Board of Commissioners, Board of Directors and/or
Committees under the Board of Commissioners held routinely
To achieve this, KB Bank has set a strategic step called MOVE, in accordance with applicable regulations
where in each strategic step there is an initiative to achieve 5. Strategic decision making by consensus and prioritizing the
business targets according to business prospects in 2025. interests of the Bank.
MOVE's strategic steps consist of: 6. No conflict of interest that could harm the Bank.
a. Maximize Growth: Increase Net Interest Margin (NIM) by 7. The implementation of the Compliance, Risk Management,
expanding the quality loan portfolio, cost of funds (COF) Internal Audit, and External Audit functions is running well.
efficiency, and developing fee-based businesses. In this 8. Implementation of transparency in accordance with the
strategic step there are 3 initiatives, namely: provisions of both published financial reports, as well as
i) Strengthening core competencies in the wholesale product and service information supported by an adequate
segment IT system.
ii) Developing SME and Retail business capabilities 9. Revamping policies/creating Internal Policies to accommodate
iii) Activating Fee-Based Revenue through Cross-Sell & changes in external regulations, changes in the Bank's
Specialist Support from Head Office organizational structure and strategic policies, and updating
b. On the Market: Strengthening brand image and customer policies.
loyalty through digital service innovation, personalization,
and effective communication. In this strategic step, there In addition, management also makes efforts to improve the
are 3 initiatives, such as: implementation of governance for all employees by:
i) Optimizing Troubled Asset Recovery 1. Human Capital Morning Quiz.
ii) Improving Branch Models to Align with Business 2. AML Awareness.
Potential and Technology Trends 3. Security Awareness.
iii) “Customer First” Mindset – Realizing Customer- 4. Monitoring updates to Policies and Procedures.
Centered Services. 5. Training and certification for all levels of employees.
c. Versatile Talent: Developing employee skills through
adaptive training and building a productive and innovative Assessment of Committees under the Board of
work culture. In this strategic step, there are 3 initiatives, Directors
namely:
i) Preparing Human Capital for Digitalization and Aligning To ensure smooth operations and compliance with applicable
with Business Focus regulations, KB Bank has 4 (four) committees under the Board of
ii) Developing HR into Top Talent Directors that have crucial roles in supporting various policies and
iii) Risk and Compliance Culture. strategies of the Company. These committees were established in
d. Empowered Biz through Digital & IT: Encouraging digital accordance with the provisions stipulated by the OJK, including
transformation with the SHINE platform and KBStar the Risk Management Committee, Credit Committee, Assets
application to increase efficiency and meet customer needs. and Liabilities Committee (ALCO), and Information Technology
In this strategic step, there are 2 initiatives as follows: System Steering Committee. The Board of Directors assesses
i) Implementation of NGBS with Proactive Support from that the committees formed have carried out their duties and
All Employees responsibilities effectively throughout 2024. This evaluation
ii) Maximizing IT & Digital Capabilities to Create a "KB includes an assessment of the performance of the committees
Ecosystem" in achieving their goals, as well as the effectiveness of the work
process and its contribution to the overall performance of the
Consistent implementation of this strategy will support the company. Thus, the existence of these committees is expected
strengthening of KB Bank's position in the Indonesian banking to improve overall corporate governance and support the
industry. achievement of strategic business goals.
Development of Corporate Governance Changes in the Composition of the Board of
Implementation Directors
Throughout 2024, the management has applied the implementation In 2024, there were changes in the structure and composition of the
of governance, including: Board of Directors based on the Resolution of the Extraordinary
1. Completeness and competence of the governance structure, General Meeting of Shareholders held on January 24, 2024,
namely the Board of Commissioners, Board of Directors, which honorably dismissed Seng Hyup Shin as Director of the
Committees, Policies and Procedures, Work Units. Company, and appointed Jang Hyuk Im as Director of the Company.
2. Revamping the Company's Articles of Association to adjust to In addition, the Resolution of the Annual General Meeting of
the enactment of OJK Regulation Number 17 of 2023 Shareholders held on June 28, 2024, which honorably dismissed
3. Formation of High Policies on Governance referring to OJK Young Eun Moon as Director of the Company and Yohanes Suhardi
Regulation Number 17 of 2023 concerning the Implementation as Director of the Company.
of Governance for Commercial Banks.
Annual Report 2024 47 PT Bank KB Bukopin Tbk
Page 48
Management Report
The structure and composition of the Board of Directors in effect on December 31, 2024 can be seen as follows.
Name Position Basis of Appointment Period
Woo Yeul Lee President Director Annual GMS on May 25, 2022 2022-GMS in 2025
Robby Mondong Vice President Director Annual GMS on June 28, 2024 2024-GMS in 2027
Extraordinary GMS on August
Helmi Fahrudin Director 2020-GMS in 2025
25, 2020
Extraordinary GMS on
Dodi Widjajanto Director 2021-GMS in 2025
November 19, 2021
Henry Sawali Director Annual GMS on June 28, 2024 2024-GMS in 2027
Extraordinary GMS on January
Jung Ho Han Director 2023-GMS in 2026
31, 2023
Extraordinary GMS on January
Jang Hyuk Im Director 2024-GMS in 2026
24, 2024
Bank Organizational Structure in 2024
to sugarcane farmers. This product is intended for sugarcane
To strengthen competitiveness and improve operational farmers to ensure easy and affordable financing to increase
effectiveness, KB Bank made two adjustments to its organizational agricultural productivity. With a flexible financing scheme
structure during 2024. These adjustments were made to respond to and support from the sugar industry ecosystem, KB Bank
the dynamics of the banking industry, regulatory changes, and the contributes to strengthening national food security.
acceleration of digital transformation that continues to develop.
The first adjustment took place in February 2024 in accordance 2. KB Star
with Decree No. 007 of 2024 and was added in March 2024 in To enhance the digital banking experience, KB Bank introduces
accordance with Decree No. 041 of 2024. The second adjustment KB Star, a digital banking platform that offers various financial
took place in September 2024 in accordance with Decree No. services in one application. With innovative features such
101 of 2024. The adjustments to the organizational structure are as personal financial management, investment, and cross-
aimed at the following. platform transactions, KB Star is designed to provide
1. Acceleration of the retail credit process, especially optimization convenience and efficiency for retail and business customers.
of mortgage business growth.
2. Acceleration of the adoption of new technology through the 3. Supply Chain Financing
SHINE Project/NGBS and improving IT capabilities. a. KB Bank strengthens its support for the corporate and
3. Improve collection performance through coordination with SME sectors by expanding its Supply Chain Financing
the Special Purpose Company (SPC) services. This product is designed to improve working
4. Optimization of credit risk management and improving capital efficiency for companies by providing transaction-
asset quality and improving the Early Warning System (EWS) based financing to suppliers and distributors. With this
function. solution, KB Bank helps improve the competitiveness of
5. Establishment of Personal Data Protection and IT Risk customers' businesses and accelerate cash flow in the
Management to maintain the confidentiality of customer industrial supply chain.
data. It is also a form of KB Bank's compliance with regulations
from regulators regarding customer data protection. In addition, in the Dealer Financing scheme, KB Bank has
collaborated with Hyundai Motor Indonesia. Through this
Main Bank Activities in 2024 collaboration, KB Bank provides financing facilities for vehicle
Throughout 2024, KB Bank continues to strengthen its position orders to official Hyundai dealers, as has been done with the
as a strategic financial partner with a focus on sustainable and Palembang branch. This step aims to ensure the availability
innovative business growth. KB Bank's main activities include of vehicle stock and support sales growth in the Hyundai
expanding financing in potential sectors, improving digital dealer network.
services, and developing products tailored to market needs.
KB Bank applies an Anchor Company-based approach, where
As part of its commitment to supporting national economic growth, financing is provided to the main company (anchor) along with
KB Bank has launched and developed several main products, its business ecosystem, including suppliers and distributors.
as follows: This strategy allows KB Bank to build synergies in a strong
1. Sugarcane KUR business ecosystem, optimize credit risk, and expand service
KB Bank has established a strategic partnership with PT penetration to the corporate and SME segments in a more
Pabrik Gula Rajawali II (PG Rajawali II) and PT Mata Langit measurable manner.
Solusindo (MATA) to distribute People's Business Credit (KUR)
Annual Report 2024 48 PT Bank KB Bukopin Tbk
Page 49
4. Customer Fund Account (RDN) 2. Future IT Strategic Policy.
In supporting the development of the capital market in The strategy for information technology development carried
Indonesia, KB Bank introduced the Customer Fund Account out by KB Bank in the future is:
(RDN) service as part of the investment ecosystem in a. Implementation and operation of the SHINE system.
collaboration with KB Valbury Securities. This product makes b. Stabilizing the SHINE system.
it easier for investors to conduct securities transactions with c. Strengthening the system's operational capabilities
faster, safer, and more transparent access, while supporting by prioritizing regular training, employee education
the growth of financial inclusion in the capital market sector. programs, and to maximize efficiency and performance.
d. Automation in system operations to increase productivity.
5. Mortgage e. Accelerating business innovation by utilizing all
To meet the increasing need for home ownership, KB Bank technological capabilities that have been developed.
strengthens its Mortgage product with a more competitive f. Increasing collaboration with third-party partners through
and flexible financing scheme. Various innovations in home open systems.
ownership credit (KPR) features, such as more competitive g. Building an ecosystem to facilitate collaboration with
interest rates and a faster approval process through various stakeholders.
digitalization, make it easier for people to own their dream
home. Types of Products and Services Offered
Information Technology Support In accordance with the Company's Articles of Association No. 177
dated June 28, 2024, Article 3 paragraph 1, the Bank is engaged
The banking information technology system currently owned by in the banking services industry. The focus of banking services
KB Bank is required to meet the needs of rapid bank business offered by the Bank is divided into three (3) segments, namely
development; hence, a transformation initiative is needed to the Retail segment, the MSME segment, and the Wholesale
develop Core Banking, Digital, Accounting, Information Systems segment. The Bank's Retail and MSME segments are supported
and new Infrastructure. Following up on this, KB Bank has by the Wholesale segment as a balance. All of these segments
established several strategic policies so that the bank has the are supported by International Banking, Treasury, and fee-based
ability to meet the needs of rapid business development, namely: services. Each of these businesses consists of credit distribution
activities, fundraising, increasing fee-based income. and other
1. IT Strategic Policy 2024 service activities, all of which are carried out in accordance with
The strategy for information technology development carried existing values. The Bank's business is supported by competent
out by KB Bank for 2024 is: Human Resources (HR), the latest information technology and
a. Focus on the development and completion of the SHINE reliable risk, and compliance management.
Project.
b. Apart from matters related to the SHINE Project, Interest Rate for Fund Collection and Provision
development cannot be carried out yet. This is because
almost the entire information system will be rejuvenated In accordance with applicable provisions and regulations, the
in the SHINE Project. However, this does not apply to Bank publishes the Basic Credit Interest Rate (SBDK) which is an
projects with the regulatory category, follow-up to external indicator of the credit interest amount that will be charged to
audit findings and development categorized as strategic customers. The interest rate for collecting and providing funds for
development. Rupiah currency in 2024 and its comparison with 2023 is as follows:
Rupiah Basic Credit Interest Rate Based on Segment
Description Home Ownership Non Home
Corporate Credit Retail Credit Micro Credit
Credit Ownership Credit
2024
December 8.52% 8.59% 11.20% 9.29% 9.74%
2023
December 9.17% 9.31% 9.31% 9.31% 9.31%
Network and Business Partners
In 2024, there were 6 Relocations of Assistant Branch Offices that will change to: KCP Soe Kupang, KCP Cilegon, KCP Trenggalek, KCP
Purwokerto Sudirman, Surabaya Bratang Binangun, and KCP Tasikmalaya Sutisna Senjaya. KB Bank also carried out 2 Closures, namely:
KCP Samsat Graha Kepri Batam and KCP Esa Unggul University.
Annual Report 2024 49 PT Bank KB Bukopin Tbk
Page 50
Management Report
In addition, the Bank also opened a new Functional Office in Radio Important Things Expected to Happen in the Future
Dalam, South Jakarta, and opened 11 new ATM units, including: ATM
KPO Banking Hall, ATM KPO Basement, ATM KCP S Parman, ATM KCP The Bank's business development related to the economy
Sentraya, ATM KCU Mataram, ATM KCU Solo, ATM KCU Yogyakarta, dynamics depends on the future dynamics occuring in the current
ATM KCU Surabaya, ATM KCU Lampung, ATM KCP SAHARJO, ATM year. In material terms, the Bank has not been able to convey
KCP West Bekasi, ATM KCP Cikarang, ATM KCP Kelapa Gading, ATM important things that are expected to occur in the future.
KCP Gunung Sahari, ATM KCU Bogor, ATM KCU Bandung, ATM KCP
Kebon Jeruk, ATM KCU Malang, ATM KCP BSD CITY and 1 relocation Bank Human Resource Development
unit of ATM KC Tanjung Pinang.
KB Bank's Human Capital continuously carries out initiatives and
Ownership of Directors, Board of Commissioners, programs needed by employees, especially in supporting better
and Shareholders in the Bank Business Group business continuity and digital transformation. The focus of the
programs being run are as follows:
KB Bank (the Company) is not part of the Bank Business Group 1. Competency development program that includes soft skills
(KUB) as regulated in OJK Regulation No.12/POJK.03/2020 therefore and hard skills.
there is no policy regarding share ownership of the bank business 2. This development aims to improve employee skills, knowledge,
group. The policy related to the ownership of the Company's and behavior so that they can carry out their duties and
shares by the Board of Commissioners and Directors is regulated responsibilities in accordance with minimum requirement
through the Decree of the Board of Directors No. 0056 of 2022. The standards and increase employee productivity.
related description can be seen in the Company Profile chapter 3. For example: provision of NGBS training, retail academy, credit
under the sub-title "Purchase/Sale of Shares of the Board of culture, negotiation skills, etc.
Commissioners and Directors". 4. Leadership development program for employees and leaders
which is the Human Capital focus area and is intended to train
Important Changes Occurring in the Bank and the and develop employees so that they can create competent
Bank's Business Group in the Current Year and adaptive leaders.
5. Creating a talent pool to identify, develop, and manage
On October 23, 2024, PT Bank KB Bukopin Tbk has completed the employees who have high potential so that they can form
pricing of its first Senior Unsecured Notes ("global bonds") worth employee career paths. So far, Human Capital has carried out
300 million USD with a coupon of 5.658%, a three-year tenor and internal promotions based on identification in the talent pool.
will mature on October 30, 2027. The issuance of the global bonds 6. Implementing a Performance Improvement Program (a
was on October 30, 2024. This issuance, which was oversubscribed coaching mentoring program) especially for employees with
up to 4.5 times, aims to diversify long-term funding and reduce business functions.
dependence on short-term foreign loans. After carrying out a 7. Launching an Anti-Fraud Campaign to prevent the risk of fraud
non-deal roadshow on October 16-18, 2024, KB Bank received a and abuse of authority in the work environment.
positive response from global investors. The bonds are listed on 8. Ensuring that new employees are the best talents and the
the Singapore Stock Exchange (SGX-ST) with the support of joint hiring process is conducted more efficiently.
lead arrangers Crédit Agricole, HSBC, KB Securities Hong Kong, 9. Designing and implementing compensation and benefits
and Morgan Stanley. KB Bank, a subsidiary of KB Kookmin Bank according to employee performance (performance based)
(South Korea), achieved a BBB credit rating from Fitch Ratings, the to increase employee engagement.
highest for an Indonesian issuer. This issuance is an important 10. Maximizing and improving employee services through digital
step for KB Bank in strengthening its position in the international (ESS) so that the service process is faster.
capital market. 11. Carrying out KYE through employee diplomas, sliks and THPs.
12. Carrying out campaigns and implementing employee
discipline and monitoring employee tardiness to improve
work discipline.
Annual Report 2024 50 PT Bank KB Bukopin Tbk
Page 51
Appreciation
For the performance achievements in 2024, allow me, on behalf of the Board of Directors of KB Bank to express my respect and
gratitude to the Board of Commissioners and Shareholders, stakeholders, as well as the management and employees, for all the
cooperation that has been well established. Hopefully KB Bank can continue to develop and grow to realize its vision, which will
ultimately contribute, build capacity, capability and innovate to become one of the leaders in Indonesia.
Jakarta, 20 Maret 2025
Jakarta, March, 20 2025
Woo Yeul Lee
President Director
PT Bank KB Bukopin Tbk.
Annual Report 2024 51 PT Bank KB Bukopin Tbk
Page 52
Management Report
ANNUAL REPORT ACCOUNTABILITY
Statement Letter of Members of the Board of Commissioners and Board of Directors Regarding Responsibility for the Correctness
of the Contents of the Annual Report of PT Bank KB Bukopin Tbk for Financial Year 2024
We, the undersigned, declare that all information in the Annual Report of PT Bank KB Bukopin Tbk (the “Company”) for the year
2024 has been presented in its entirety and we are fully responsible for the correctness of the contents of the Company’s Annual
Report. This statement is true to the best of our knowledge.
Jakarta, April 21st, 2025
BOARD OF COMMISSIONERS
Jerry Marmen
President Commissioners
Seng Hyup Shin Nanang Supriyatno Tippy Joesoef
Deputy President Commissioner Commissioners Independent Commissioner
Stephen Liestyo Hae Wang Lee
Independent Commissioner Independent Commissioner
Annual Report 2024 52 PT Bank KB Bukopin Tbk
Page 53
ANNUAL REPORT ACCOUNTABILITY
Statement Letter of Members of the Board of Commissioners and Board of Directors Regarding Responsibility for the Correctness
of the Contents of the Annual Report of PT Bank KB Bukopin Tbk for Financial Year 2024
We, the undersigned, declare that all information in the Annual Report of PT Bank KB Bukopin Tbk (the “Company”) for the year
2024 has been presented in its entirety and we are fully responsible for the correctness of the contents of the Company’s Annual
Report. This statement is true to the best of our knowledge.
Jakarta, April 21st, 2025
BOARD OF DIRECTORS
Woo Yeul Lee
President Director
Robby Mondong Helmi Fahrudin Henry Sawali
Vice President Director Director Director
Dodi Widjajanto Jung Ho Han Jang Hyuk Im
Director Director Director
Annual Report 2024 53 PT Bank KB Bukopin Tbk
Page 54
Company Profile Annual Report 2024 54 PT Bank KB Bukopin Tbk
Page 55
Company
Profile
Annual Report 2024 55 PT Bank KB Bukopin Tbk
Page 56
Company Profile
BANK IDENTITY
Company Name
PT Bank KB Bukopin Tbk
Call Name Line of Business
KB Bank Banking Service
Type/Company Legal Entity Date of Incorporation
Public Listed Company 10 July 1970
Legal basis of Incorporation Name Changes
Indonesian Cooperative Commercial PT Bank KB Bukopin Tbk - Approved by the
Bank (BUKOPIN) was legalized as a legal Extraordinary General Meeting of Shareholders on
December 22, 2020, based on the Deed of Meeting
entity based on Decision Letter of the Resolution dated December 22, 2020 No. 12 AHU-
Directorate General for Cooperatives No. 0085571.AH.01.02 and a copy of the Decree of the
13/Dirjen/ Kop/70 dated 10 July 1970 and Deputy Commissioner for Banking Supervision I
registered in the General List of of the Financial Services Authority Number KEP-
the Directorate General for Cooperatives 11/PB.1/2021 concerning the Determination of the
Use of Business License in the name of PT Bank
No. 8251 on the same date. Bukopin Tbk to become a business license in the
name of PT Bank KB Bukopin Tbk.
Annual Report 2024 56 PT Bank KB Bukopin Tbk
Page 57
Ownership
• KB Kookmin Bank 66.88%
• STIC Eugene Star Holdings 16.98%
• Public / Society 16.14%
66,88% 16,98% 16,14%
Base Capital Exchange Name Subsidiaries
IDR21,000,000,000,000,- Indonesia Stock Exchange PT KB Bukopin Finance
Jl. Melawai Raya No. 66 Kebayoran Baru
South Jakarta 12160
Issued and Fully Paid-up Capital SWIFT Code Telephone: +6221-72789683 -
IDR18,999,999,969,200.- Office(021) 2793 6513
BBUKIDJA
PT Bank KB Bukopin Syariah
Date of Initial Offering Number of Employees as of Jl. Salemba Raya No. 55 Jakarta 10440
31 December 2024 Telephone: +6221-2300912
10 July 2006 Fax: +6221 3148401
2,898 people
Ticker Code Corporate Secretary
BBKP Ariz Dian Perkasa as of
31 December 2024
Head Office Address Contact Address
KB Bank Building Corporate Secretary
Jl. M.T. Haryono Kav. 50-51 Jl. M.T. Haryono Kav. 50-51
South Jakarta 12770 South Jakarta 12770
Phone: +6221-7988266, 7989837 Phone: +6221 7988266, 7989837
Email: corsec@kbbank.co.id
Social Media
Youtube: KB Bank
Facebook: KB Bank
Instagram: kbbukopin
X : kbbank_id
TikTok : kbbank.id
Annual Report 2024 57 PT Bank KB Bukopin Tbk
Page 58
Company Profile
BRIEF HISTORY OF THE BANK
PT Bank KB Bukopin Tbk (“Bank”) was founded in the Republic of KB Bank is also a shareholder in PT Indo Trans Buana Multi Finance
Indonesia on 10 July 1970 with the name Indonesian Cooperative which operates in the fields of investment financing, working
Commercial Bank (abbreviated as Bukopin) which was legalized capital financing and multi-purpose financing and then changed
as a legal entity based on Decree of the Directorate General of the name of the company to PT Bukopin Finance in 2008 as the
Cooperatives No. 13/Dirjen/Kop/70 and registered in the General controlling and major shareholder. In the same year, KB Bank
List of the Directorate General of Cooperatives No. 8251 on the made efforts to develop the company's business by acquiring
same date. The Bank began conducting commercial business as a PT Bank Persatuan Indonesia which had been under KB Bank's
cooperative commercial bank in Indonesia on 16 March 1971 with assistance for 3 years. In seeing business opportunities in sharia
permission from the Minister of Finance in Decree No. Kep-078/ banking, PT Bank Persyarikatan Indonesia changed its business
DDK/II/3/1971 dated 16 March 1971. direction from a Conventional Bank to a Sharia Bank and changed
its name to PT Bank Syariah Bukopin.
Since its inception, the Bank has focused on the MSME (Micro,
Small and Medium Enterprises) segment, and has now grown and In 2018, KB Bank started synergy with KB Kookmin Bank through
developed into a bank that is included in the group of medium a corporate action in the form of Limited Public Offering (PUT) IV
banks in Indonesia in terms of assets. In line with the opening which resulted in KB Kookmin Bank owning 22% of the Company's
of opportunities and increasing ability to serve the needs of the shares. KB Kookmin Bank.co, Ltd. or Kookmin Bank is one of
wider community, the Bank has expanded its business to the Retail the banks in South Korea that has grown as a leading financial
and Consumer segments since the issuance of the Minister of institution that provides various financial products and services to
Finance's permit on 16 March 1971. The Bank's Retail Business has the public and businesses. KB Kookmin Bank is part of the largest
developed along with the Commercial business as a balance, with financial conglomerate group in South Korea, KB Financial Group
various products and services offered as per the latest Articles of (KBFG). The group was founded in 2008 to better serve clients,
Association. The Bank's Articles of Association have undergone enable growth, and provide value in a rapidly changing financial
several changes over time and the latest changes are stated in the environment. KB Financial Group has 12 subsidiaries, namely: KB
Deed of Meeting Resolutions dated 30 November 2022 No.108 as Kookmin Bank, KB Securities, KB Insurance, KB Kookmin Card, KB
received and recorded in the Legal Entity Administration System Life Insurance, KB Asset Management, KB Capital, KB Real Estate
database of the Ministry of Law and Human Rights of the Republic Trust, KB Savings Bank, KB Investment, KB Data Systems and KB
of Indonesia dated 14 December 2022 No. AHU-0090647.AH.01.02 Credit Information. With comprehensive products and services,
concerning Approval of Amendments to the Articles of Association the KBFG network has spread to various countries including:
of the Limited Liability Company PT Bank KB Bukopin Tbk. and in China, Japan, Hong Kong, Cambodia, Thailand, Vietnam, Myanmar,
accordance with the latest composition of members of the Board Singapore, Laos, India, Indonesia, New York, London, and New
of Directors in the Deed of Meeting Resolutions dated 31 January Zealand.
2023 No. 77, as received and
In 2021, KB Bank officially changed the Company's name to PT
recorded in the Legal Entity Administration System database of Bank KB Bukopin Tbk or commonly called KB Bank along with
the Ministry of Law and Human Rights of the Republic of Indonesia the presence of KB Kookmin Bank as the Controlling Shareholder
dated 10 February 2023 No. AHU-AH.01.09-0088669 Re: Receipt of of KB Bank.
Notification of Changes to Company Data PT Bank Bukopin Tbk.
The Bank also changed its legal status several times until it finally Along with the development of the banking business industry, KB
became a Public Company in 2006. With an increasingly solid Bank continues to innovate by developing digital-based products
capital structure as a result of the Initial Public Offering (IPO) on 10 and services that are not owned by its competitors such as Flexy
July 2006, the Bank continues to develop its operational programs Bill, Flexy Gas and Flexy Health which further strengthen KB Bank's
by implementing a priority scale according to a well-prepared position in the Banking business competition in Indonesia. Until
short-term strategy. The implementation of this strategy is aimed the end of 2024, KB Bank operates in 21 provinces, has 1 head
at ensuring that comprehensive banking services are provided office operations, 29 branch offices, 141 sub-branch offices and
to customers through a network that is connected nationally 2 functional offices.
and internationally, a variety of products and high-standard
service quality.
Annual Report 2024 58 PT Bank KB Bukopin Tbk
Page 59
CERTIFICATE OF CHANGE OF NAME AND
STATUS OF LEGAL ENTITY
Decree of the Directorate General of Cooperatives No. 13/Dirjen/Kop/70 dated
Indonesian Cooperative Commercial Bank
10 July 1970.
Legalized as a legal entity based on the Decree of the Directorate General of Cooperatives No.
Cooperative Legal Entity
13/Dirjen/Kop/70 dated 10 July 1970.
Ratified in the Decree of the Director General of Cooperative Institutions
Bank Bukopin
No. 06/KPTS/BLK/III/1990 dated 8 March, 1990.
Limited Liability Company Notary Deed No. 126 dated 25 February 1993 from Notary Muhani Salim, S.H., along with the
(PT Bank Bukopin Tbk) amendments thereto, with Notary deed No. 126. 118 dated 28 May 1993.
Decree of the Senior Deputy Governor of Bank Indonesia No. 6 November KEP.DGS/2004 dated
Public Company PT Bank Bukopin, Tbk
19 April 2004.
Ratified at the Extraordinary General Meeting of Shareholders 22 December 2020, and
based on the Deed of Statement of Meeting Resolutions dated 22 December 2020 No. 12 No.
AHU-0085571.AH.01.02 and a copy of the Decree of the Deputy Commissioner for Banking
PT Bank Bukopin, Tbk
Supervision I of the Financial Services Authority Number KEP-11/PB.1/2021 concerning the
Determination of the Use of a Business License on behalf of PT Bank Bukopin Tbk to become a
Business License on behalf of PT Bank KB Bukopin Tbk
Annual Report 2024 59 PT Bank KB Bukopin Tbk
Page 60
Company Profile
MILESTONES BANK
1970 Bank Umum Koperasi Indonesia (Bukopin) was established with a cooperative legal entity.
• Change of the name of Bukopin into Bank Bukopin.
1989
• Issued Bonds for the first time.
Change of the legal entity status into a Limited Liability Company under
1993
the name of PT Bank Bukopin Tbk.
2003 Issuance of A Series Bonds, B Series Subordinated Bonds and Mudharabah Bonds
• Became a public company through IPO (Initial Public Offering).
• Acquisition of PT Bank Syariah Bukopin
2006
• (previously PT Bank Persyarikatan Indonesia) amounted to 24.73%
• Share acquisition of PT Bukopin Finance (formerly PT Indo Trans Buana Multifinance).
• Share acquisition of PT Bank Syariah Bukopin’s to 65.44%.
2008
• Repayment of A Series Bonds, B Series Subordinated Bonds and Mudharabah Bonds.
• First Limited Public Offering (PUT I).
2009
• Spin off on Sharia business unit to Bank Syariah Bukopin, so Bank Bukopin has 65.4%.
For the first time, PRIDE culture (Professionalism, Respect Other,
2010
Integrity, Dedicated to Customer, and Excellence) launched and informed internally in the Company.
• Implementation of Limited Public Offering (PUT) II.
2011 • Increased ownership in PT Bank Syariah Bukopin to 77.57%.
2012 Issuance of Continuous Subordinated Bonds I Phase I of Bank Bukopin 2012.
2013 Limited Public Offering (PUT) III
Annual Report 2024 60 PT Bank KB Bukopin Tbk
Page 61
2014 Increased ownership in PT Bank Syariah Bukopin by 86.82%
• PT Bosowa Corporindo became the controlling shareholder.
2015 • Issuance of Continuous Subordinated Bonds II of Bank Bukopin Phase I of 2015.
• Increased ownership in PT Bank Syariah Bukopin by 89.07%.
• Increased ownership in PT Bank Syariah Bukopin to 90.67%, and Bukopin Finance to 96.06%.
2016 • Issuance of Bank Bukopin;s 2016 Series B Medium Term Notes I.
• Issuance of Bank Bukopin’s Medium Term Notes in 2016.
• Initiated the establishment of BNV Labs as a startup incubator in the fintech field.
2017 • Launched Wokee digital savings account to strengthen the Company’s business in the digital banking segment.
• Issuance of Bank Bukopin Continuous Subordinated Bonds II Phase II 2017
• Implementation of Limited Public Offering (PUT) IV in order to strengthen the Company’s capital structure.
• KB Kookmin Bank is a shareholder of the Company with 22% ownership.
2018 • Bank Bukopin launched the Flexy Bill service in collaboration with PLN to facilitate electricity payments for business
actors.
• Launch of a new Vision, Mission and Corporate Culture, namely I CAN (Integrity, Competent, Care, Accountable, Never
Give Up).
2019 • Launch of Virtual Interactive Online Assistant or VIOLA service
• Completing the Flexy Bill bridging product line with Flexy Gas, Flexy Health, and Invoice Financing.
• The Company carried out corporate actions in order to strengthen its capital, namely Limited Public Offering V and
Private Placement.
2020 • KB Kookmin Bank became the Controlling Shareholder of the Company with 67.00%
• ownership.
• Changes in the name and logo of the Company as part of the transformation process into KB Bukopin.
• The Company has officially obtained the rights and permits from the Regulator regarding the change of brand identity.
• The Company uses the latest brand identity under the name PT Bank KB Bukopin Tbk as well as the use of the KB Star
2021 logo.
• Implementation of Corporate Action in order to strengthen the Company’s capital through a Limited Public Offering
• • VI (PUT VI) and the issuance of bonds.
Commencement of the Next Generation Banking System (NGBS) project in collaboration with Ernest and Young (EY) Indonesia
2022
as PMO and DXC as master contractor
• PT Bank KB Bukopin, Tbk (BBKP) has completed its rights issue on 31 May 2023, with proceeds of IDR 11.9 trillion. The
2023 largest buyer of the rights issue was Bank KB Kookmin worth IDR 8.02 trillion or 80.2 billion shares.
• Bank KB Bank launched Mobile Banking ‘KBstar’ to meet customers’ digital banking service needs.
• KB Bank maintained idAAA rating with stable outlook from PEFINDO.
• Officially appointed as KSEI partner for RDN administration and payment banking.
2024
• Fitch Rating awarded KB Bank an international rating equivalent to Indonesia's Sovereign Credit Rating
• Rebranding the company's brand and logo to KB Bank
Annual Report 2024 61 PT Bank KB Bukopin Tbk
Page 62
Company Profile MEMBERSHIP IN ASSOCIATION Organization Membership Name Status Indonesia Corporate Secretary Association (ICSA) Member PERBANAS Member Deposit Insurance Agency Member Association of Indonesian Issuers (AEI) Member Indonesian Payment Systems Association (ASPI) Member Alternative Dispute Resolution Institute (LASP) Member Banking Compliance Director Communication Forum (FKDKP) Member Annual Report 2024 62 PT Bank KB Bukopin Tbk
Page 63
INFORMATION BEHIND
THE BANK’S LOGO
Logo is a means of identity that reflects the character, products,
and services of a company so that it can convey information about
the company to the public, which a logo has many elements in
the form of shapes, colors, lines and types, all of which support
each other to influence the thoughts, views or public opinions
of the company and reflect the values, vision, and commitment
in providing the best service to customers.
SYMBOL
• KB symbol reflects the company's ambition to become a
leading financial brand in Indonesian Financial Industry by
strengthening the "Korea Best" branding.
• Star-b symbol has a star meaning, which shows future oriented
perspective of KB Financial Group and its high desire to
advance to the world class
VISUALISATION
• Yellow color on the Company’s logo represents the new
freshness that KB Kookmin Bank brings.
• The latest technology and global network support become the
strengths of KB Bank in providing the best financial services
for Indonesia.
Annual Report 2024 63 PT Bank KB Bukopin Tbk
Page 64
Company Profile
LINE OF BUSINESS
In accordance with the Company’s Articles of Association, No. 177 dated June 28, 2024 article 3 paragraph 1, the Bank is engaged in
the banking services industry.
Business Activities Based on the Latest Articles of Association
and Business Activities Carried Out in 2024
Business Activities Carried Out
Business Activities Based on the Latest Articles of Association in 2024
In Operation Not Yet in Operation
Collecting funds from the public in the form of deposits such as demand deposits,
√ -
time deposits, certificate of deposits, savings, and/or other forms equivalent to it.
Providing Loans √ -
Issuing Debt Certificates √ -
• Buying, selling, or guaranteeing on own risk or for the interest and upon its
customers instruction;
• Money orders, including accredited money orders by the Bank in which the validity
period is not longer than the custom of the trade of such papers;
• Debt certificates and other trade papers in which the validity period is not longer
√ -
than the custom of the trade of such papers;
• State treasury bills and government guarantee letter;
• Bank Indonesia Certificate (SBI);
• Bonds;
• Trade letters with a term in accordance with statutory regulations
Transferring money, both for own interest and for customers’ interest √ -
Placing funds in, borrowing funds from, or lending funds to other Banks, either by
√ -
mail, telecommunication means, or sight draft, check, or other means.
Receiving payments from receivables on securities and performing calculations with or
√ -
between third parties.
Providing place to store valuables and securities. √ -
Conducting custodial activities for the benefits of others under a contract. √ -
Performing placement of funds from a customer to another customer in the form of
√ -
securities not listed on the stock exchange
Providing financing and/or carrying out other activities including carrying out activities
√ -
- based on sharia principles
Purchasing through a collateral, either in whole or in part, in the event that the debtor
cannot meet its obligations to the Bank, provided that the purchased collateral must √ -
be disbursed immediately
Performing factoring activities, credit card business, and trustee activities. √ -
Conducting other activities commonly carried out by the Bank provided that they do
√ -
not conflict with the applicable laws and regulations.
Annual Report 2024 64 PT Bank KB Bukopin Tbk
Page 65
Business Activities Carried Out
Business Activities Based on the Latest Articles of Association in 2024
In Operation Not Yet in Operation
Performing activities in foreign currencies by meeting the provisions stipulated by
√ -
Bank Indonesia
Conducting equity participation in a bank or other company in the field of finance,
such as capital lease companies, venture capital firms, securities companies, insurance
companies, as well as √ -
clearing institutions of depository and settlement, by complying with the provisions
stipulated by Bank Indonesia.
Conducting temporary capital investment activities to overcome the consequences of
loan defaults, including financing default based on sharia principles with the condition √ -
- must withdraw the investment in accordance with applicable regulations.
Act as the founder of the Pension Fund and the Manager of the Pension Fund in
√ -
accordance with the provisions of the applicable Pension Fund Legislation.
Conducting financial services, commercial banking and other investment banking
√ -
activities.
Purchasing collateral in whole or in part through auction or other means in the event
that the debtor does not fulfill its obligations to the Company, with the provision that √ -
the collateral
Conducting other activities that are usually done by banks as long as they do not
√ -
conflict with applicable laws and regulations.
The focus of banking services offered by the Bank is divided into three (3) segments, namely the Retail segment, the MSME segment,
and the Wholesale segment. The Company's Retail and MSME segments are supported by the Wholesale segment as a balance. The
entire segments are supported by International Banking, Treasury, and fee-based services.
Each of these businesses consists of lending activities, raising fund, increasing fee-based income and other service activities, all of
which are carried out in accordance with existing values. The Company's business is supported by competent Human Resources (HR),
the latest information technology, and reliable risk and compliance management.
Bank Products and Services
The Bank’s business activities include Retail, MSME, and Wholesale segment products, which consist of various products and services,
namely savings products, loan products, as well as various services which are explained as follows:
Deposits
Deposit products are divided into Current Accounts, Savings, and Deposit products, including:
1. Current acounts products provided by the Company to customers are as follows:
• KB Bank Rupiah Demand Deposits; and
• KB Bank Forex Demand Deposits.
• Customer Fund Account Current Account (RDN); and
• DHE SDA Current Account.
Annual Report 2024 65 PT Bank KB Bukopin Tbk
Page 66
Company Profile
2. Saving products provided by the Company to customers are WHOLESALE
as follows: A. Basic Products
• KB Bank Standby Savings; 1. investment Credit (KI)
• KB Bank Cooperation Standby Savings; 2. Working Capital Credit (KMK):
• KB Bank Plan Standby Savings; a) Regular Credit Seting
• KB Bank Business Standby Savings (Individuals and b) PRK Setting Credit
Business Entities); 3. KI and/or KMK with syndicated financing pattern
• KB Bank Premium Alert Savings; B. Program Products
• KB Bank Savings on Currency Alert; 1. KPEI Intraday Current Account Loan
• KB Bank Pension Standby Savings; C. Supply Chain Financing Products
• SIMPLE Savings; 1. Vendor Financing Program Products
• Wokee Digital D. Trade Finance Products
• My Savings; and 1. Letter of Credit;
• Planning Account 2. SKBDN; and
3. Bank Guarantee, SBLC or Demand Guarantee.
3. Deposit products provided by the Company to customers
are as follows: OTHER SERVICES
• KB Bank Rupiah Deposits;
• KB Bank Foreign Currency Deposits; Fee Based Income
• Merdeka Deposits; And Fee Based Income activities originate from buying and selling
• Deposits on Call; activities (trading) of Treasury products, Public Services, Trade
• Time Deposit Online; and Finance, Bank Guarantees, and agency services with increased
• Deposit DHE SDA E-Banking facility services, Cash Management, Credit Card Fees,
Custodian Services, Management and IT Services Swamitra
Loan and Public Utilities. In line with the development of banking
services, the Company also began selling investment and wealth
Loan products are divided based on segments, including: management based products. Details regarding Fee Based Income
services are described as follows.
RETAIL
Retail loan products provided by the Company to Prospective Trade Finance Service
Debtors are as follows: The services provided by the Company are to help customers
1. Pensioner Loan overcome transaction obstacles with foreign or domestic/domestic
2. Pre-Retirement Period (MPP) Loan; parties due to differences in payment terms, fund transfers, and
3. Car Ownership Loan; trade regulations between countries. Various trade finance service
4. Home/Apartment Ownership Loan; products include:
5. Multipurpose Loan(KSG); 1. Import Services, in the form of issuing a Letter of Credit (LC)
6. Back to Back Loans; or Letter of Credit with Domestic Documents (SKBDN) Sight,
7. Credit Card; And LC/SKBDN Usance, LC/SKBDN Usanse Payable at Sight and
8. Active Civil Servant Credit Products with BPR Channeling. LC/SKBDN Usanse Payable at Usance;
2. Documentary Collection, in the form of Inward Collection
MSMEs Delivery Documents Against Payment and Outward Collection
The MSME loan products provided by the Company to Prospective Delivery Documents Against Acceptance;
Debtors are as follows: 3. Export Services, in the form of Assignment of Proceeds,
A. Generic Product: Discount on LC/SKBDN Notes and Negotiation of LC/Discount
1. Investment Credit (IP) Notes;
2. Working Capital Loan (KMK)
B. Program Products: Remittance
1. Equipment Financing The Company’s services are provided to receive and/or send
2. SME Mortgage money from and to various corners of the world supported by
3. Supply Chain Financing which consists of Dealer Financing, Correspondent Banks spread across various countries.
Vendor Financing, Distributor Financing
4. Current Account Loan (PRK) Treasury Trading (Buying and Selling Foreign Exchange and
5. Rural Bank Financing (BPR) Securities)
6. SKBF Fleet Channeling Financing The Bank serves the sale and purchase of foreign exchange in
7. People’s Business Credit (KUR) the form of Telegraphic Transfer (TT) and bank notes as well as
8. Swamitra Fixed Capital Loan swap and forward contracts. In addition, the Bank also serves
9. Non cash loan products: Bank Guarantee, L/C and SKBDN the sale and purchase of securities, both government bonds and
Annual Report 2024 66 PT Bank KB Bukopin Tbk
Page 67
corporate bonds in Rupiah and foreign exchange. Transactions Services Via Host to Host System
are conducted as part of the service, as well as conducted with The Company has been appointed by the Ministry of Finance to
other banks as an important part of the optimization of buying provide services for receiving state deposits (tax and non-tax)
and selling income for banks in the framework of proprietary online. The Company does not charge fees for these services,
trading (buying and selling forex and securities with other banks but benefits from access to funds collected from tax payment
and securities) is an important part of the optimization of buying receipts within a certain period.
and selling income for banks.
Mutual Fund Sales
Public Service Related Payee Services The Company can act as a Selling Agent for mutual fund products
Services for accepting payments from the public include payment (APERD) whose task is to market mutual fund products through the
of electricity bills, water bills, telephone bills, other bills based Company’s distribution network in accordance with OJK provisions.
on the Company’s collaboration with other companies
Bancassurance Sales
Electronic Banking (ATM and Internet Banking) The Company cooperates with PT MSIG Life Insurance Indonesia
Bill payment services that can be done through various distribution in Bancassurance activities with a reference business model not
networks including ATM, Internet Banking and Phone Banking, within the framework of Company products (inbranch sales) to
so that customers can carry out banking transactions whenever all Company customers.
and wherever they are.
Sales of Government Bonds
Custodial Services The Company as Selling Agents for Government Bonds (SBN Retail)
The services provided are in the form of securities custody issued by the Government which are classified into 4 (four) types,
activities for the benefit of another party based on a contract. namely Retail Savings Bonds (SBR), Retail State Bonds (ORI), Retail
This service is provided based on the approval of the Capital Sukuk (SR) and Savings Sukuk (ST) which have been carried out
Markets and Financial Institutions Supervisory Agency (Bapepam- since 2006.
LK) dated 3 July 2006. The services provided through this product
are securities storage services, transaction settlement, corporate KB Bank Priority
action, proxy and mutual fund custodian services. KB Bank Priority is aimed at customers with savings balances
above IDR 500 million. Each KB Bank Priority customer is served by
Trustee a Relationship Officer who assists the customer in managing their
Services provided by the Company to act on behalf of investors assets. The services offered by KB Bank Priority include customer
who hold debt securities. The Company’s trustee services include management which is packaged in targeted financial planning
trustee services, collateral agent services, paying agent services and can increase profits and a sense of security for customers.
and escrow account agent services.
Swamitra Collaboration Services
Syndicated Credit Arranger and Agency Services The Company as the manager of Swamitra, which is a Cooperative
Arranger and syndicated credit agency services are provided to Savings and Loans Business Unit, provides operational support
customers who need large amounts of financing so that joint in the form of a logo, management system, technology system
financing (syndication) is required by several banks. The agency (Swasys and SIKM), operational systems and so on. For providing
services provide services in the form of: this support, the Company received management services,
partnership services and management services.
a. As a facility agent, namely organizing Credit administration
as stipulated in the Syndicated Credit Agreement along with International Banking
other related agreements. International Banking Services is one of the Company’s mainstay
b. As a collateral agent, namely managing and administering businesses. Improving the quality of services and developing the
collateral documents based on the provisions of the Syndicated International Banking business continues to be improved in order
Credit Agreement along with other related agreements. to gain customer trust and satisfaction in export, import and
c. As a holding agent, namely managing and administering escrow foreign exchange transfer transactions, which are increasing every
accounts based on the provisions of the Syndicated Credit year. With its increasing reputation, the Company is increasingly
Agreement along with other related agreements, including able to collaborate with various correspondent banks at home and
the process of disbursing syndicated credit (disbursement) abroad with a total of almost 300 correspondent banks include
and fulfilling all customer obligations to the bank until the
syndicated credit is declared complete.
State Deposit Receipt Module (MPN)
The Company has been appointed by the Ministry of Finance to
provide services for receiving state deposits (tax and non-tax)
online. The Company does not charge fees for these services,
but benefits from access to funds collected from tax payment
receipts within a certain period.
Annual Report 2024 67 PT Bank KB Bukopin Tbk
Page 68
Company Profile
nostro banks, correspondent banks and also counterparty banks Business Innovation
spread across various big cities and trade centers in various parts
of the world in Asia, America, Europe and Africa. 1. One KBFG
International Banking business segmentation for individual KB Bank strengthens partnerships with strategic partners of
customers and business entities using the following criteria: affiliated companies of the KB Financial Group in the financial
1. Exporters and importers; sector, including through collaboration in the field of capital
2. SOEs and their affiliates; market securities with KB Valbury, motor vehicle financing
3. Non-SOEs business entities (LOEs, PMA, National Private with Sunindo Kookmin Best Finance, multi-finance services
Groups); and Co-Location with KB Finansia Multi Finance where the
4. Individuals of foreign exchange transfer customers. collaboration. This is done to improve complete financial
services for customers. Through various collaborations with
This segment has a business scale that is oriented towards import- affiliated companies, KBFG is expected to encourage KB Bank
export trade transactions and domestic trade. to provide integrated services in the future with one stop
financial service.
Treasury
Treasury’s main task is to manage the Company’s liquidity. Liquidity 2. Social Bond
management is carried out in the context of implementing banking KB Bank is a pioneer in social bonds as a private bank in
regulations in accordance with the rules of the Financial Services Indonesia, where KB Bank has gained trust as the first bank
Authority (OJK) and Bank Indonesia (BI) and simultaneously in Indonesia to obtain a social bond worth US$300 million
optimizing the Company’s liquidity profile. In carrying out its or the equivalent of IDR 4.41 trillion from a member of the
duties, the Treasury Division always coordinates with all business World Bank Group, the International Finance Corporation (IFC).
units and supporting units. Coordination carried out includes These social bonds are dedicated to funding social initiatives
monitoring customer fund movements and the Bank’s internal that focus on dealing with the socio-economic impacts
financial data, as consideration in implementing daily liquidity resulting from Covid-19 and financing in social segments,
management strategies. such as MSMEs, affordable housing, health care, education
and infrastructure. As the Bank’s commitment to supporting
The role as liquidity manager is carried out simultaneously with Social and Environmental Affairs, KB Bank also established an
the role as a profit center, namely optimizing interest income from Environmental, Social and Government (ESG) unit to increase
money market and capital market transactions, as well as non- cooperation and support ESG implementation at KB Bank.
interest income (fee based income) from buying and selling foreign
exchange and securities. Transactions are carried out mainly 3. Supply Chain
with counterparties consisting of BI, other commercial banks, The Bank continues to develop its Supply Chain Financing (SCF)
securities and money brokers. Transactions with customers are business by adjusting existing products to align with market
carried out as part of the Bank’s services to the public, especially dynamics and launching new SCF products and services as
related to buying and selling foreign currency, securities, as well part of its growth strategy. The Bank also continues to build
as custodian and trustee services. and strengthen relationships with large companies as Anchors
and Spokes consisting of distributors, dealers, and suppliers.
Treasury products and services offered to customers include: Through Dealer Financing, Distributor Financing, and Vendor
1. Forex buying and selling transactions (Value Today, Tom, Financing products, the Bank provides financing solutions that
Spot, Forward, Swap); support smooth cash flow, improve operational efficiency, and
2. Deposit on Call (DOC); strengthen the competitiveness of business partners. With
3. Bond trading (government and corporate); SCF product and service innovations, the Bank is committed
4. Foreign Bank Notes; to providing flexible and sustainable financing access to drive
5. Placement with Bank Indonesia & Other Banks; business growth in various industrial sectors.
6. GMRA;
7. Repo & Reverse Repo;
8. Money Market Mutual Funds;
9. Interest Rate Swap;
10. Custody Services (administration of customer securities);
11. Trustee Services.
Annual Report 2024 68 PT Bank KB Bukopin Tbk
Page 69
BUSINESS NETWORK AND BANK
OPERATING AREAS
The Bank’s business network and operational areas in the last 5 (five) years
Office Type 2024 2023 2022 2021 2020
Operational Head Office 1 1 1 1 1
Branch Office 29 29 41 42 42
Sub-Branch Office 141 143 231 310 173
Functional Office 2 1 3 4 9
Cash Office *) - - - - 169
Payment Point *) - - - - 25
ATM 30 11 359 673 850
*) Adjustment to POJK 12 that as of October 2021 there are no Cash Office and Payment Point status
Annual Report 2024 69 PT Bank KB Bukopin Tbk
Page 70
Company Profile
VISION, MISSION, AND
CULTURAL VALUES OF THE BANK
The Bank has established a vision and mission which is used as a reference for the direction
of business development. The Company’s Vision and Mission are established through Board
of Commissioners Decree No. SKEP/001/D.KOM/VII/2013 concerning Completion of the Vision
and Mission of PT Bank Bukopin Tbk, dated 9 July 2013 and Directors’ Decree No.KEP/634/
DIR/VII/2013 dated 10 July 2013 which has been amended based on the Directors’ Decree
No. 1092 dated 24 June 2019 as follows:
Vision Becoming the First
Choice Financial
Institution in Indonesia
Mission Understanding and
Providing Solutions
to Customers
KB Bank always sets a Vision and
Review of the Company’s Mission that is reviewed periodically by
Vision and Mission involving the Board of Directors, Board of
Commissioners, and other management
levels to ensure its relevance to the Bank's
business development, stakeholder needs
and the direction of competition between
financial service business actors. Until the
end of 2024, the Board of Commissioners
and Board of Directors stated that KB
Bank's Vision and Mission are still relevant
to the direction of the Bank's current
business development.
Annual Report 2024 70 PT Bank KB Bukopin Tbk
Page 71
Bank Cultural Values
KB Bank upholds the Company's cultural values that are applied in internal operations and customer services. KB Bank has established
ICCAN as a value and philosophy that is believed to be the foundation and reference for achieving goals. The ICCAN Company values
that have been ratified according to the Directors’ Decree No. 1092 of 2019 include the following:
It is interpreted as prioritizing honesty, discipline and committed to build
Integrity customer trust. The main behavior that goes along with this value:
• Honest
(Integritas)
• Discipline and Committed
Defined as being proficient in carrying out tasks and making continuous
Competent
improvements to always be the best. The main behavior that goes along with
this value:
(Kompeten) • Quick learner
• Continuous improvement and refinement
Defined as caring and synergy for mutual progress. The main behaviors that
Care are in line with this value:
• Sincere/empathy & caring
(Peduli)
• Synergy/cooperation
Defined as taking full responsibility and mastering the work to achieve the
Accountable best results. The main behavior that goes along with this value:
• Responsible
(Akuntabilitas)
• Mastering the task
Defined as being able to think “out of the box” and never give up in the face
Never Give Up
of challenges and obstacles to achieve the best results. The main behavior
that goes along with this value:
(Tidak Pernah Menyerah) • Never give up
• Thinking “out of the box”
ICCAN Corporate Values are expected to be implemented in daily behavior by all levels of management and employees in the Company
to realize the Company’s vision and mission.
Annual Report 2024 71 PT Bank KB Bukopin Tbk
Page 72
Company Profile
ORGANIZATION GENERAL MEETING
STRUCTURE OF SHAREHOLDERS
BOARD OF
The Bank's Organizational Structure as of December 31, COMMISSIONERS
2024, has been determined through the Decree of the
Board of Directors No. 007 of 2024 dated date/month/year
along with its addendum as attached below. PRESIDENT
DIRECTOR
VICE PRESIDENT
DIRECTOR
Corporate
Retail Business Sales Distribution Credit
Business
Branch Business Regional Regional Corporate SME & Commercial Special Asset
Retail Product Retail Credit Factory
Perfomance & KPI Office I - VII Business Credit Underwriting Management (SAM)
Branch Performance Corporate Commercial Credit
Personal Loan Retail Underwriting Branch Office SAM I
Management & KPI Funding I & II Analyst
Deposit Product, WM Corporate Credit Regional
Retail Credit Support SME Head Area Bulk Auction
& Cards Biz Lending I II & II Center (CRC)
Marketing MSME Product & Commercial Corporate & Korean Link AYDA/WO
Communication Business Support Business Credit Underwritting Asset Sale
Corporate Relation
Non Branch Channel Commercial Credit Analyst SAM II Wholesale
MSME Product
Business I & II
SAM VI - SPC SAM Wholesale
Mortgage MSME & Wholesale Korean Link Business
Portfolio & Support I
Special Purpose
Company (SPC) I
Retail Business New Business Korean Link Management SAM Wholesale
Specialist Solution Business III II
Special Purpose
Company (SPC) II
Management
Korean Link
SME Business Business I & II Special Purpose SAM III Wholesale
Company (SPC) III
Management
Supply Chain
Finance
SAM Wholesale
III
Trade Finance
DPD & Portfolio SAM V Retail SAM IV SME SAM Wholesale
CI & Legal
Management IV
Corporate Credit
Planning
Credit Related Policy Retail Collection SAM SME Region I
Credit Administration & & Committee
Reporting
Asset Quality SAM Channeling,
SAM SME Region
Management Join Financing &
II-III
Swamitra
SAM Restructuring, SAM SME Region
Performance IV-V
Management & Policy
Annual Report 2024 72 PT Bank KB Bukopin Tbk
Page 73
REMUNERATION & NOMINATION
COMMITTEE
RISK MONITORING COMMITTEE
AUDIT COMMITTEE
GOVERNANCE OF FINANCIAL
CONGLOMERATION INTEGRATED
COMMITTEE
Compliance & Risk Finance Strategy IT & Digital
Treasury & Capital
Compliance & QA Corporate Strategy Internal Audit Human Capital IT Planning & Operation Digital
Market
Payment & Channel & Special Human Capital IT Planning & Digital Business &
Quality Assurance Treasury
Settlement Audit Business Partner Customer First Ecosystem
Capital Market Corporate Strategy,
Compliance Policy Professional IT Operation & Digital Development
Service & Financial Partnership & Subsidiary Talent Acquisition
& GCG Management Practices Audit Infrastructure & Solution
Institution
Anti Money HQ, IT & Subsidiary
Finance Transformation IT Development IT Security
Laundering Audit
Transformation IT Digital &
Corporate Legal & Financial Planning Office New Technology &
Enterprise
Litigation Reengineering
Development
Regulatory
Insurance Anti Fraud & Special Core System
Risk Management Reporting & MIS
Investigation Development
Personal Data Channel Strategy,
Tax Planning Corporate
Protection (PDP) & Procurement & Asset
IT Risk Management Communication
Management
Enterprise Risk Financial Accounting Channel Strategy Corporate Secretary
Management
Operational,
Finance Control Procurement &
Market &Liquidity PD Secretary
Asset Management
Risk Management
Credit & Accounting &
Customer Experience
Regulatory Risk Taxation
& Development
Management
Financial
Management
Annual Report 2024 73 PT Bank KB Bukopin Tbk
Page 74
Company Profile
PROFILE OF BOARD OF COMMISSIONERS
Jerry Marmen Seng Hyup Shin
President Commissioner Deputy President Commissioner
Age 59 years old Age 54 years old
Nationality Indonesia Nationality Republic of Korea
Domicile Jakarta, Indonesia Domicile Jakarta, Indonesia
Deed of GMS Resolution No. 27 dated Deed of Resolution of Extraordinary GMS No. 67 dated
Legal Basis of the First Appointment 08 December 2021 Legal Basis of the First Appointment August 25, 2020 (2021 Period-Extraordinary General
(2021 Period-GMS 2024) Meeting of 2024)
Deed of Annual GMS Resolution No 116 dated Legal Basis of the Recent Appointment -
Legal Basis of the Recent Appointment 28 June 2024
(2024 Period-Annual GMS 2027) • Bachelor of Administration in Administration,
KyungPook National University (1995)
Education Background
• Doctor of Philosophy at the Australian National • Master of Administration in Administration,
University (2012) KyungPook National University (1997)
• Master of Management at the Australian
Education Background
National University (2006) • Finance Director of KB Bank (2020-2024)
• Bachelor of Agribusiness at the Instutut • Team Manager, KB Financial Group (2014-2016)
Pertanian Bogor (1988) • Senior Deputy General Manager, KB Financial
Work Experience
Group (2017)
• Assistant to the Special Staff of the President of • General Manager, KB Financial Group
the Republic of Indonesia for Economic Affairs (2018- 2020)
(2019-present)
• Head of the Professional Certification Institute • Qualification 7 Risk Management Certification
Certifications
(LSP) for Governance, Risk, and Compliance • Advanced Level Treasury Certification
(TRK) (2021-present)
• Supervisory Commissioner of LSP-BSMR, Concurrent Position None
Professional Certification Institute (LSP) Risk
Management Certification Agency (BSMR) Share Ownership in the Company 2,300,000 (0.0012241%)
(2021-2022)
Affiliate Relations None
• Risk Policy Committee/Risk Monitoring
Committee, PT. Asuransi Jasa Indonesia
Work Experience
(Persero) (2019-2021)
• Chief & Senior Consultant PT. Strategic
Development Group (2018-2021)
• President Commissioner of PT Proteksi Antar
Nusa (Insurance Brokerage) (2018-2021)
• President Commissioner of PT Proteksi Antar
Nusa (Insurance Brokerage) (2012-2018)
• Director of Planning and Risk Management of
PT Informasi Kredit Indonesia (2014-2019)
• President Director of PT Risk Frontier (2012-2021)
• Vice Rector of Perbanas School of Economics
(PERBANAS Institute) (2000-2003)
Certifications Qualification 7 Risk Management Certification
Concurrent Position None
Share Ownership in the Company None
Affiliate Relations None
Annual Report 2024 74 PT Bank KB Bukopin Tbk
Page 75
Nanang Supriyatno Tippy Joesoef
Commissioner Independent Commissioner
Age 55 years old Age 60 years old
Nationality Indonesia Nationality Indonesia
Domicile Jakarta, Indonesia Domicile Jakarta, Indonesia
Legal Basis of the First Deed of GMS Resolution No. 67 dated 25 August 2020 Legal Basis of the First Deed of Extraordinary GMS Decision No. 13 dated 22
Appointment (2020 Period -GMS Fiscal Year 2024) Appointment December 2020 (2020 Period-GMS Fiscal Year 2024)
Legal Basis of the Recent Legal Basis of the Recent
- -
Appointment Appointment
Bachelor’s degree in Accounting from Jenderal Bachelor’s degree in Economics from the Bandung
Education Background Education Background
Soedirman University (1993) College of Economics (STIEB) (1990)
• President Director of PT Satu Gen Indonesia • Independent Audit Committee, American
(2020-Present) International Assurance (AIA) Financial
• Deputy Chief Executive Officer PT Bosowa (2019-Present)
Property Group (2017-2022) • Chief GRC, Fazz Financial Group (2019-2022)
• Director of Internal Audit Bosowa Group (2013- • Executive Director- Country Risk Management
2022) Head, UOB Indonesia (2013-2016)
Work Experience • SVP Global Consumer Group, Citibank NA (2013)
• President Director of PT Bosowa Beton
Indonesia (2015-2018) • SVP Risk Management, Bank Danamon (2011-
• Director of Risk Management PT Semen Bosowa Work Experience 2012)
Maros (2015-2017) • Head of Country Operational Risk Management,
• Problem Loans Recovery and Restructuring PT Basel 2 and Enterprise Risk Management –
Bank Mandiri (Persero) Tbk (1994-2013) Maybank (2005- 2011)
• Head of Compliance for Consumer &
Certifications Qualification 5 Risk Management Certification Commercial Banking, ABN AMRO Bank (1999-
2005)
President Director of PT Satu Gen Indonesia • Credit Operations Manager, Standard Chartered
Concurrent Position
(2020-Present) Bank (1991-1999)
Share Ownership in the Certifications Qualification 7 Risk Management Certification
None
Company
Concurrent Position None
Affiliate Relations None
Share Ownership in the
None
Company
Affiliate Relations None
Annual Report 2024 75 PT Bank KB Bukopin Tbk
Page 76
Company Profile
Hae Wang Lee Stephen Liestyo
Independent Commissioner Independent Commissioner
Age 56 years old Age 60 years old
Nationality Korea Selatan Nationality Indonesia
Domicile Jakarta, Indonesia Domicile Jakarta, Indonesia
Legal Basis of the First Deed of Extraordinary GMS Decision No.67 dated 25 Legal Basis of the First Deed of GMS Resolution No. 29 dated 8 July 2021
Appointment August 2020 (2020 Period-GMS Fiscal Year 2024) Appointment (2021 Period-GMS of Fiscal Year 2023)
Legal Basis of the Recent Legal Basis of the Recent Deed of Resolution of the Annual GMS No. 116 dated
- Appointment 28 June 2024 (Period 2024-GMS 2027)
Appointment
• Bachelor’s degree in Law from Yonsei University Masters in International Marketing, IPMI International
Education Background
Education Background (1991) Business School, Jakarta (2002)
• Masters in Law from Yonsei University (1998)
• President Commissioner of PT Sol Mitra Fintec,
• Member of Board of Directors Korean January 2016 – July 2021
Association of Indonesia (2020-sekarang) • President Commissioner of PT Prismalink
• President Director LEENOH Consulting International, January 2014 - August 2021
Indonesia (2019-sekarang) • Independent Commissioner of PT.Indonesian
Work Experience • Foreign Lawyer MR&Partners Law Firm at Jakarta Commercial KiosOn, February 2018 - April 2019
Work Experience
(2015-2019) • President Commissioner of PT Wahana
• Lawyer at APEX LLC Head of Jakarta Apex Office Ottomitra Multiartha (WOM Finance),
(2011-2014) April 2010 - April 2015
• Lawyer at Law Firm C&K, LEX, APEX (2006-2011) • Director of Consumer Banking PT.Bank Maybank
Indonesia Tbk, April 2009 - January 2013
Certifications Risk Management Certification Lv. 2 Commissioners • Commissioner of BCA Finance (2000-2009)
• Member of Board of Directors Korean Certifications Qualification 6 Risk Management Certification
Association of Indonesia (2020-present)
Concurrent Position Concurrent Position None
• President Director LEENOH Consulting
Indonesia (2019-present)
Share Ownership in the
None
Share Ownership in the Company
None
Company
Affiliate Relations None
Affiliate Relations None
Annual Report 2024 76 PT Bank KB Bukopin Tbk
Page 77
Sukriansyah S. Latief *) Eugene K Galbraith *)
Independent Commissioner Independent Commissioner
Age 55 years old Age 72 years old
Nationality Indonesia Nationality United States
Domicile Jakarta, Indonesia Domicile Jakarta, Indonesia
Legal Basis of the First Deed of GMS Resolution No. 27 dated 8 December 2021 Legal Basis of the First Deed of GMS Resolution No. 27 dated 8 December 2021
Appointment (Period 2021-GMS of Fiscal Year 2023) Appointment (Period 2021-GMS of Fiscal Year 2023)
Legal Basis of the Recent Legal Basis of the Recent
- -
Appointment Appointment
Education Background Doctor of Law, Universitas Hasanudin (2009) PhD Anthropology Economics from John Hopkins
Education Background
University in 1983
• Special Staff of Vice President, Vice Presidential
Palace (2019-present) • Director PT Sarana Menara Nusantara
• Commissioner of PT Pelindo Jasa Maritim (2020-present)
(2021–2022) • Senior Advisor Bank Pictet & Cie (Asia) Ltd,
Work Experience • Commissioner of PT Media Fajar Holding Singapore (2019-2021)
Company (2015- 2022) • Senior Advisor, McKinsey and Company
• Lecturer at Fajar Educational Foundation of (2019-2021)
Work Experience
Ujungpandang (1998-present) • Deputy President Director Bank Central Asia
• Commissioner of PT Pelindo IV Makassar (2021) [IDX: BBCA] (2011-2019)
• President Commissioner Bank Central Asia [IDX:
Certifications Level 2 Risk Management Certification BBCA] (2002-2011)
• Deputy President Commissioner Bank OCBC
• Special Staff of Vice President Vice Presidential NISP (1998-2006)
Palace (2019-present)
Concurrent Position
• Lecturer at the Fajar Educational Foundation of Certifications Lv.5 Risk Management Certification Commissioner
Ujungpandang (1998-present)
Concurrent Position Director of PT Sarana Menara Nusantara (2020-present)
Share Ownership in the
None
Company Share Ownership in the
None
Company
Affiliate Relations None
Affiliate Relations None
*) No longer serves as Independent Commissioner as of 28 June 2024
*) No longer serves as Independent Commissioner as of 28 June 2024
Annual Report 2024 77 PT Bank KB Bukopin Tbk
Page 78
Company Profile
Statement of Independence of Independent Commissioners
During their tenure, all Independent Commissioners have fulfilled the independent criteria as regulated in the applicable regulations
and have been included in a statement letter signed by each Independent Commissioner.
An Independent Commissioner who has served for two terms of office can be reappointed in the next period as long as the Independent
Commissioner declares that he or she remains independent to the GMS. However, since the enactment of OJK Regulation no. 55/
POJK.03/2016 concerning the Implementation of Governance for Commercial Banks, there are no Independent Commissioners who
have served more than (2) two consecutive terms of office.
Chronology of Changes to the Board of Commissioners in 2024
Throughout 2024, there were changes to the composition of the Company's Board of Commissioners with the following chronology:
Composition as of Composition as of Composition as of
1 January 2024 28 June 2024 1 December 2024
Note
Jerry Marmen Jerry Marmen Jerry Marmen
-
President Commissioner President Commissioner President Commissioner
Seng Hyup Shin Seng Hyup Shin Seng Hyup Shin
-
Deputy President Commissioner Deputy President Commissioner Deputy President Commissioner
Nanang Supriyatno Nanang Supriyatno Nanang Supriyatno
-
Commissioner Commissioner Commissioner
Tippy Joesoef Tippy Joesoef Tippy Joesoef
-
Independent Commissioner Independent Commissioner Independent Commissioner
Hae Wang Lee Hae Wang Lee Hae Wang Lee
-
Independent Commissioner Independent Commissioner Independent Commissioner
Stephen Liestyo Stephen Liestyo Stephen Liestyo
-
Independent Commissioner Independent Commissioner Independent Commissioner
Sukriansyah S. Latief no
Sukriansyah S. Latief longer serves as Independent
Independent Commissioner Commissioner of the Bank as of
28 June 2024
Eugene K Galbraith no longer
Eugene K Galbraith serves as Independent
Independent Commissioner Commissioner of the Bank as of
28 June 2024
Annual Report 2024 78 PT Bank KB Bukopin Tbk
Page 79
DIRECTORS PROFILE
Woo Yeul Lee Robby Mondong
President Director Vice President Director
Age 60 years old Age 56 years old
Nationality Indonesia Nationality Indonesia
Domicile Jakarta, Indonesia Domicile Jakarta, Indonesia
Deed of Resolution of Annual GMS No.37 dated May 25, Legal Basis of the First Deed of GMS Resolution No. 29 dated 8 July 2021
Legal Basis of the First
2022 (Period 2022-Closing of Annual GMS for Financial Appointment (Period 2021-Year 2024)
Appointment
Year 2024)
Legal Basis of the Recent Deed of Annual GMS Resolution No. 116 dated 28 June
Legal Basis of the Recent Appointment 2024 (Period 2024-GMS 2027)
-
Appointment
• Degree in Finance and Banking, National
• Bachelor Degree in Agricultural Economics from University San Diego CA USA (1992)
Education Background
Korea University (1998) • MBA Degree in Marketing, Woodbury University
Education Background
• Master of International Economics from Korea Burbank CA USA (1993)
University (1990)
• SEVP Head of Sales and Distribution PT Bank
• Senior Executive Vice President & Chief CIMB Niaga Tbk (Agustus 2019 – Juni 2021)
Information Technology Officer KB Financial • EVP Head of Sales and Distribution PT Bank
Work Experience
Group (2020) CIMB Niaga Tbk (Oktober 2015 - Agustus 2019)
Work Experience • Senior Executive Vice President & Chief Human • SVP Head of Sales and Distribution PT Bank
Resource Officer KB Financial Group (2021) CIMB Niaga Tbk (Juni 2013 - September 2015)
• Senior Executive Vice President & Chief Strategy
Officer KB Financial Group (2022) Certifications Qualification 7 Risk Management Certification
Certifications Qualification 7 Risk Management Certification Concurrent Position None
Concurrent Position None Share Ownership in KB Bank 11,801,000 (0.0062809%)
Share Ownership in KB Bank 11,800,000 (0.0062804%) Affiliate Relations None
Affiliate Relations None
Annual Report 2024 79 PT Bank KB Bukopin Tbk
Page 80
Company Profile
Helmi Fahrudin Dodi Widjajanto
Director Director
Age 49 years old Age 58 Tahun
Nationality Indonesia Nationality Indonesia
Domicile Bekasi, Indonesia Domicile Jakarta, Indonesia
Deed of Resolution of Extraordinary GMS No. 67 dated Legal Basis of the First Deed of GMS Resolution No. 67 dated 25 August 2020
Legal Basis of the First
August 25, 2020 (Period 2020-Closing of Annual GMS for Appointment (Period 2020-GMS 2024)
Appointment
Financial Year 2024)
Legal Basis of the Recent
-
Legal Basis of the Recent Appointment
-
Appointment
• Bachelor’s degree in Economics and
• Diploma (D-3) in Accounting Economics, STIE Development Studies, Sebelas Maret University
Yogyakarta, (1997) Education Background (1990)
Education Background
• Bachelor’s degree in Accounting Economics, • Master of Management in Agribusiness, Bogor
Indonesian Christian University, (2003) Agricultural Institute (2002)
• Head of Corporate Strategic Planning Division • General Manager Hong Kong Branch Office
(Executive Officer) PT Bank Bukopin Tbk, PT Bank Negara Indonesia (Persero) Tbk
(2018-2019) Hong Kong Branch Office (2016-2018)
Work Experience • Head of SKAI (Executive Officer) PT Bank • Regional Office Leader, PT Bank Negara
Bukopin Tbk (2019-2020) Work Experience Indonesia (Persero) Tbk Palembang Regional
• Member of the Supervisory Board, Bank Office (2018-2020)
Bukopin Pension Fund (2016-2020) • Regional Office Leader, PT Bank Negara
Indonesia (Persero) Tbk Bandung Regional
Certifications Qualification 7 Risk Management Certification Office (2020)
Concurrent Position None Certifications Qualification 7 Risk Management Certification
Share Ownership in KB Bank 2,483,951 (0.0013220%) Concurrent Position None
Affiliate Relations None Share Ownership in KB Bank 2,000,088 (0.0010645%)
Affiliate Relations None
Annual Report 2024 80 PT Bank KB Bukopin Tbk
Page 81
Yohanes Suhardi *) Henry Sawali
Director Director
Age 59 years old Age 56 years old
Nationality Indonesia Nationality Indonesia
Domicile Jakarta, Indonesia Domicile Jakarta, Indonesia
Legal Basis of the First Deed of GMS Resolution No. 29 date 8 July 2021 Deed of Resolution of Annual GMS No. 29 dated July 8,
Appointment (Period of 2021-GMS 2024) Legal Basis of the First
2021 (period 2021-Closing of Annual GMS for Financial
Appointment
Year 2024)
Legal Basis of the Recent
-
Appointment Legal Basis of the Recent Deed of GMS Resolution No. 116 dated 28 June 2024
Appointment (Period 2024-GMS 2027)
• Bachelor of Economics, Management,
Tarumanegara University (1998) • Bachelor Degree in Finance, California State
Education Background
• MBA Degree in Finance Oklahoma University, University – Fresno (1986)
Education Background
USA, (1990) • Masters Degree in Business Administration,
National University of San Diego USA (1992)
• Commissioner, PT Sahabat Financial Keluarga
(2014-2021) • Head of Commercial and MSME Banking Credit
• EVP National Head SME Banking, PT Bank PT Bank CIMB Niaga Tbk (2017-2022)
Permata Tbk (2013-2021) • Senior Manager – SCO for Indonesia PT Bank
Work Experience Work Experience
• SVP National Head SME Credit, PT Bank Permata ANZ Indonesia (2016-2017)
Tbk (2007-2013) • Senior Vice President – Head of Corporate
• VP Commercial & Corporate Team Leader, PT Credit Risk, PT Bank OCBC NISP Tbk (2010-2016)
Bank OCBC Indonesia (2004-2007)
Certifications Level 7 Risk Management Certification
Certifications Qualification 7 Risk Management Certification
Concurrent Position None
Concurrent Position None
Share Ownership in KB Bank 1,600,000 (0.0008516%)
Share Ownership in KB Bank 574,800 (0.0003059%)
Affiliate Relations None
Affiliate Relations None
*) No longer serves as a Bank Director as of 28 June 2024
Annual Report 2024 81 PT Bank KB Bukopin Tbk
Page 82
Company Profile
Young Eun Moon *) Jung Ho Han
Director Director
Age 59 years old Age 53 years old
Nationality South Korea Nationality Republic of Korea
Domicile Seoul, Republic of Korea Domicile Jakarta, Indonesia
Legal Basis of the First Deed of GMS Resolution No. 27 dated Legal Basis of the First Deed of Extraordinary GMS Decision No.77 dated
Appointment 08 December 2021 (Period 2022-GMS 2024) Appointment January 31, 2023 (Period 2023- GMS of 2025)
Legal Basis of the Recent Legal Basis of the Recent
- -
Appointment Appointment
• Bachelor in Public Administration, Yonsei • Master of Science Management Engineering,
University (1992) Korea Advanced Institute of Science and
Education Background
• Master of Public Administration, Yonsei Education Background Technology (2002)
University, Korea (1993) • Bachelor Degree in Business Administration,
University of Korea (1999)
• General Manager (Digital Strategy Department
KB Kookmin Bank (2018- 2019) • Chief Financial Officer / General Manager, KB
• General Manager (Future IT Implementation Securities Co., Ltd. (2017-2022)
Work Experience
Department KB Kookmin Bank (2019) • Team Leader / Associate/Senior Deputy General
Work Experience
• CISO / Managing Director (Information Security Manager, KB Financial Group Inc. (2008-2017)
Division) KB Kookmin Bank (2020 • Associate of Strategic Planning Department /
Branch, KB Kookmin Bank (1999-2006)
Certifications Qualification 7 Risk Management Certification
Certifications Qualification 7 Risk Management Certification
Concurrent Position None
Concurrent Position None
Share Ownership in KB Bank None
Share Ownership in KB Bank 11,983,400 (0.0063780%)
Affiliate Relations None
Affiliate Relations None
*) No longer serves as a Bank Director as of 28 June 2024
Annual Report 2024 82 PT Bank KB Bukopin Tbk
Page 83
Jang Hyuk Im
Director
Age 49 years old
Nationality Republic of Korea
Domicile Jakarta, Indonesia
Legal Basis of the First Deed of Extraordinary GMS Decision No. 57 dated
Appointment 24 January 2024 (Period 2024-GMS 2026)
Legal Basis of the Recent
-
Appointment
• Master of Business Administration, Korea
Advanced Institute of Science and Technology
Education Background (2002)
• Bachelor Degree in Electrical & Computer
Engineering, Inha University, Korea (2002)
• Director, Investment Banking Group, KB
Securities Co., Ltd (2021-2023)
• Team Head, Financial Planning Department, KB
Work Experience
Financial Group (2016-2021)
• Senior Vice President, Strategic Planning
Department, Hyundai Securities (2014-2016)
Certifications Qualification 7 Risk Management Certification
Concurrent Position None
Share Ownership in KB Bank None
Affiliate Relations None
Annual Report 2024 83 PT Bank KB Bukopin Tbk
Page 84
Company Profile
Chronology of Changes in the Board of Directors in 2024
Throughout 2024, there were changes in the composition of the Bank's Board of Directors with the following chronology:
Composition as of Composition as of Composition as of
1 January 2024 28 June 2024 31 December 2024
Note
Woo Yeul Lee Woo Yeul Lee Woo Yeul Lee
-
President Director President Director President Director
Robby Mondong Robby Mondong Robby Mondong
-
Vice President Director Vice President Director Vice President Director
Helmi Fahrudin Helmi Fahrudin Helmi Fahrudin
-
Director Director Director
Dodi Widjajanto Dodi Widjajanto Dodi Widjajanto
-
Director Director Director
Yohanes Suhardi does no longer
Yohanes Suhardi
serve as the Bank Director as of
Director
28 June 2024
Henry Sawali Henry Sawali Henry Sawali
-
Director Director Director
Young Eun Moon does no longer
Young Eun Moon
serve as the Bank Director as of
Director
28 June 2024
Jung Ho Han Jung Ho Han Jung Ho Han
-
Director Director Director
Jang Hyuk Im Jang Hyuk Im Jang Hyuk Im
-
Director Director Director
Annual Report 2024 84 PT Bank KB Bukopin Tbk
Page 85
SENIOR EXECUTIVE OFFICER PROFILE
ZICO HERNAWAN
SEVP SALES DISTRIBUTION
Age 40 years old
Domicile East Jakarta
In office since September 2, 2024
Last Education Postgraduate Master’s Degree
Previous Position Consumer Product Div Head
SUNGSOO LIM
SEVP SPECIAL ASSET MANAGEMENT
Age 51 years old
Domicile Jakarta
In office since September 2, 2024
Last Education Postgraduate Master’s Degree
ADVISOR STRATEGIC TRANSFORMATION SAM/
Previous Position
CRC IMPLEMENTATION
HANDOJO WIDODO
SAM V RETAIL DIVISION HEAD
Age 59 years old
Domicile Jakarta
In office since November 1, 2023
Last Education Bachelor’s Degree
Previous Position -
Annual Report 2024 85 PT Bank KB Bukopin Tbk
Page 86
Company Profile
DRS. RIDWAN W. JULIANTO
SAM IV SME DIVISION HEAD
Age 57 years old
Domicile Jakarta
In office since August 28, 2023
Last Education Bachelor’s Degree
Previous Position -
IRAWAN BARNAS
SAM II WHOLESALE DIVISION HEAD
Age 51 years old
Domicile Jakarta
In office since October 1, 2023
Last Education Bachelor’s Degree
Previous Position SPECIAL ASSET MANAGEMENT I DIVISION HEAD
AGUSTINUS IWAN CHRISTANTO
CORPORATE STRATEGY DIVISION HEAD
Age 54 years old
Domicile Jakarta
In office since September 16, 2020
Last Education Postgraduate Master’s Degree
Previous Position HEAD OF COMPANY STRATEGIC PLANNING DIVISION
Annual Report 2024 86 PT Bank KB Bukopin Tbk
Page 87
HERY BUDI PRASETYO
RETAIL CREDIT FACTORY DIVISION HEAD
Age 63 years old
Domicile Jakarta
In office since February 26, 2024
Last Education Bachelor’s Degree
Previous Position -
JIN HO ROH
KOREAN LINK BUSINESS DIVISION HEAD
Age 54 years old
Domicile Jakarta
In office since March 1, 2024
Last Education Bachelor’s Degree
Previous Position -
GI TAE PARK
NEW BUSINESS SOLUTION DIVISION HEAD
Age 52 years old
Domicile Jakarta
In office since March 1, 2024
Last Education Bachelor’s Degree
Previous Position -
Annual Report 2024 87 PT Bank KB Bukopin Tbk
Page 88
Company Profile
SEGON PARK
CORPORATE COMMUNICATION DIVISION HEAD
Age 47 years old
Domicile Jakarta
In office since March 1, 2024
Last Education Postgraduate Master’s Degree
Previous Position -
JUNG HWAN KIM
TREASURY & CAPITAL MARKET DIVISION HEAD
Age 44 years old
Domicile Jakarta
In office since March 1, 2024
Last Education Bachelor’s Degree
Previous Position -
TUTWURI ANGGARWANI. K
COMPLIANCE & QA DIVISION HEAD
Age 50 years old
Domicile Jakarta
In office since October 3, 2022
Last Education Bachelor’s Degree
Previous Position EVP INTERNAL CONTROL
Annual Report 2024 88 PT Bank KB Bukopin Tbk
Page 89
BUDHI DHARMA
SAM III WHOLESALE DIVISION HEAD
Age 52 years old
Domicile Jakarta
In office since October 1, 2023
Last Education Postgraduate Master’s Degree
SUPPORT TEAM FOR DPD & PORTFOLIO, CREDIT
Previous Position
DIRECTORATE
SEUNGCHUL YI
IT PLANNING & OPERATION DIVISION HEAD
Age 52 years old
Domicile Jakarta
In office since February 1, 2024
Last Education Postgraduate Master’s Degree
Previous Position ADVISOR NGBS
EKO BRAMANTYO
FINANCE DIVISION HEAD
Age 51 years old
Domicile Jakarta
In office since November 16, 2022
Last Education Postgraduate Master’s Degree
Previous Position -
Annual Report 2024 89 PT Bank KB Bukopin Tbk
Page 90
Company Profile
SONG MOO HUR
TRANSFORMATION DIVISION HEAD
Age 51 years old
Domicile Jakarta
In office since Bachelor’s Degree
Last Education Sarjana S1
ADVISOR TRANSFORMATION - BUSINESS PROCESS
Previous Position
RESTRUCTURING
HUSNUL KHATIMAH
MSME PRODUCT & BUSINESS SUPPORT DIVISION HEAD
Age 45 years old
Domicile Jakarta
In office since June 23, 2023
Last Education Bachelor’s Degree
Previous Position SME PORTFOLIO & SUPPORT DEPARTMENT HEAD
ROBY ENDRAMA PURBA
INTERNAL AUDIT DIVISION HEAD
Age 44 years old
Domicile Jakarta
In office since February 1, 2022
Last Education Bachelor’s Degree
Previous Position -
Annual Report 2024 90 PT Bank KB Bukopin Tbk
Page 91
KANGHYEON LEE
DIGITAL DIVISION HEAD
Age 44 years old
Domicile Jakarta
In office since February 1, 2024
Last Education Bachelor’s Degree
Previous Position DIGITAL DEVELOPMENT & SOLUTION DEPARTMENT HEAD
HAN MING
SME & COMMERCIAL CREDIT UNDERWRITING DIVISION HEAD
Age 40 years old
Domicile Jakarta
In office since May 15, 2024
Last Education Bachelor’s Degree
Previous Position CREDIT UNDERWRITING DIVISION HEAD
HARIS BUDIMAN
IT DEVELOPMENT DIVISION HEAD
Age 42 years old
Domicile Jakarta
In office since October 3, 2022
Last Education Postgraduate Master’s Degree
Previous Position NEW TECHNOLOGY DIVISION HEAD
Annual Report 2024 91 PT Bank KB Bukopin Tbk
Page 92
Company Profile
LILIK PANGESTU
SAM I DIVISION HEAD
Age 59 years old
Domicile Jakarta
In office since October 1, 2023
Last Education Postgradute Master’s Degree
Previous Position AYDA & PORTFOLIO BULK SALES DEPARTMENT HEAD
FEISEL MARTHA
CORPORATE BUSINESS DIVISION HEAD
Age 58 years old
Domicile Jakarta
In office since March 22, 2024
Last Education Postgraduate Master’s Degree
Previous Position WHOLESALE BUSINESS DIVISION HEAD
GAMARIDHA AKHIRUL AR
HUMAN CAPITAL DIVISION HEAD
Age 43 years old
Domicile Jakarta
In office since February 27, 2023
Last Education Postgraduate Master’s Degree
HUMAN CAPITAL STRATEGY, POLICY & SERVICES DEPARTMENT
Previous Position
HEAD
Annual Report 2024 92 PT Bank KB Bukopin Tbk
Page 93
DAVID SURYANADIPUTRA
REGIONAL HEAD VII
Age 53 years old
Domicile Makassar
In office since February 23, 2023
Last Education Bachelor’s Degree
Previous Position BRANCH MANAGER JAKARTA SAHARJO
ELISABETH SUSILOWATI
REGIONAL HEAD V
Age 57 years old
Domicile Surabaya
In office since August 15, 2024
Last Education Bachelor’s Degree
Previous Position -
ESTHER
REGIONAL HEAD IV
Age 50 years old
Domicile Semarang
In office since May 20, 2024
Last Education Bachelor’s Degree
Previous Position -
Annual Report 2024 93 PT Bank KB Bukopin Tbk
Page 94
Company Profile
IRENE INDRAWATY KESUMA
REGIONAL HEAD III
Age 46 years old
Domicile Bandung
In office since January 9, 2024
Last Education Bachelor’s Degree
Previous Position -
ADI HARIANTO
REGIONAL HEAD VI
Age 45 years old
Domicile Medan
In office since January 24, 2024
Last Education Bachelor’s Degree
Previous Position -
Annual Report 2024 94 PT Bank KB Bukopin Tbk
Page 95
DIDI SUDIRA
REGIONAL HEAD II
Age 50 years old
Domicile Jakarta
In office since February 27, 2023
Last Education Bachelor’s Degree
Previous Position BRANCH MANAGER JAKARTA S.PARMAN
ANDHY ZAKARIA
REGIONAL HEAD I
Age 36 years old
Domicile Jakarta
In office since September 1, 2024
Last Education Bachelor’s Degree
Previous Position BRANCH MANAGER JAKARTA SAHARJO
Annual Report 2024 95 PT Bank KB Bukopin Tbk
Page 96
Company Profile
HUMAN RESOURCES
KB Bank views that Human Resources (HR) have a crucial role in carrying out business activities to improve the Bank's performance.
In order to realize the commitment to maintain operational effectiveness and quality, KB Bank carries out HR management aimed at
improving the competence and capabilities of all employees. KB Bank strives to create a conducive work environment. Each individual
can develop and contribute optimally to achieve common goals.
Employee Demographics
As of December 31, 2024, KB Bank has 2,898 employees, an increase of 10.70% compared to the number of employees as of December
31, 2023, amounted to 2,618 employees. The increase is more due to the needs of business and operational growth. However, in line
with the targets and plans for HR management, the Bank will increase the productivity and effectiveness of employee performance
in the future. Therefore, there is no increase in the Bank's HR.
Number of Employees by Organizational Level
Table of Number of Employees by Organizational Level for the 2024-2023 Period
(in person units)
2024 2023
Organizational
Level Male Female Total % Male Female Total %
Division Head
22 2 24 0,83 15 2 17 0.65%
EVP SVP
Regional Head
4 3 7 0,24 3 1 4 0.15%
SVP REG BISNIS
Dept Head VP 59 19 78 2,69 53 10 63 2.41%
Branch Manager 29 11 40 1,38 29 6 35 1.34%
Manager 331 141 472 16,29 296 122 418 1.34%
Coordinator 124 146 270 9,32 108 112 220 8.40%
Officer 583 620 1.203 41,51 430 317 747 28.53%
Clerical 454 350 804 27,74 570 544 1.114 42.55%
Non Staff 0 0 0 0 0 0 0 0
Total 1.606 1.292 2.898 100,00% 1.504 1.114 2.618 100,00%
Number of Employees based on Education Level
Number of Employees based on Education Level fot the 2024-2023 Period
(in person units)
2024 2023
Level of Education
Male Female Total % Male Female Total %
SMA 7 6 13 0,45 8 6 14 0.53%
Diploma - Sarjana 1.501 1.241 2.742 94,62 1.375 1.057 2.432 92.90%
Pasca Sarjana -
98 45 143 4,93 121 51 172 6.57%
Doktoral
Total 1.606 1.292 2.898 100,00% 1.504 1.114 2.618 100,00%
Annual Report 2024 96 PT Bank KB Bukopin Tbk
Page 97
Number of Employees based on Employment Status
Table of Number of Employees based on Employment Status for the 2024-2023 Period
(in person units)
Status 2024 2023
Employement
Status Male Female Total % Male Female Total %
Permanent Employees 1.363 1.007 2.370 81.78 1.247 917 2.164 82.66%
Non-permanent
243 285 528 18.22 257 197 454 17.34%
Employee (Contract)
Total 1.606 1.292 2.898 100,00% 1.504 1.114 2.618 100,00%
Number of Employees by Age Range
Table of Number of Employees by Age Range for the 2024-2023 Period
(in person units)
2024 2023
Age Range
Male Female Total % Male Female Total %
20-24 years old 120 209 329 11,35 73 100 173 6.61%
25-29 years old 294 339 633 21,84 258 322 580 22.15%
30-34 years old 344 274 618 21,33 386 264 650 24.83%
35-39 years old 380 215 595 20,53 341 188 529 20.21%
40-44 years old 246 152 398 13,73 238 142 380 14.51%
45-49 years old 132 78 210 7,25 123 79 202 7.72%
50-54 years old 70 20 90 3,11 75 18 93 0.04%
>55 years old 20 5 25 0,86 10 1 11 0.004%
Total 1.606 1.292 2.898 100,00% 1.504 1.114 2.618 100,00%
Number of Employees based on Years of Service
Table of Number of Employees based on Years of Service for the 2024-2023 Period
(in person units)
2024 2023
Years of Service
Male Female Total % Male Female Total %
< 5 years 756 740 1.496 51,62 576 508 1.084 41.41%
> 5-10 years 254 177 431 14,87 370 241 611 23.34%
> 10-15 years 344 186 530 18,29 299 161 460 17.57%
> 15-20 years 127 93 220 7,59 133 106 239 9.13%
> 20-25 years 74 74 148 5,11 77 66 143 5.46%
> 25-30 years 41 19 60 2,07 35 23 58 2.22%
> 30 years 10 3 13 0,45 14 9 23 0.88%
Total 1.606 1.292 2.898 100,00% 1.504 1.114 2.618 100,00%
Annual Report 2024 97 PT Bank KB Bukopin Tbk
Page 98
Company Profile
Competency Development
Competency Development Policies
The Bank ensures the need for human resources with adequate competencies. The design of human capital training and development
is aligned with the Bank's strategy so that all programs/activities can be carried out efficiently, effectively, and integrated to support
the improvement of the Bank's performance.
This following is the initiatives to support the implementation of the bank's business strategy, especially in the Good Bank concept,
various initiatives have been prepared as follows:
a. Sharpening the Education and Training Program
Alignment of training content with the direction of the bank's business strategy policy, with a focus on implementing the Good
Bank concept.
b. Strengthening basic training for all employees by adding Anti-Money Laundering and Counter Terrorism Funding (AML CFT) and
Anti-Fraud modules that must be followed by all levels of employees.
c. As part of the initiative to transfer the role of supporting officers to business officers, the bank also provides training that
includes product understanding, improving sales skills, and credit and funding aspects. Development of Training implementation
techniques are as follows:
• Development of learning methods both online through e-learning or online meeting platforms and offline training.
• Development of Trainers/Facilitators from Internal KB Bank.
• Digitalization of evaluation methods for education and training activities by developing a Learning Management System.
d. Preparation of Talent and Successor Development Programs
• Identification and development of successor competencies.
• Identify and implement a more structured and strategic Next Generation Talent Program (NGTP).
The implementation of mandatory training for each job level in 2024 is as follows:
Level Position Training Program Training Objectives Total Participants
• Rupiah Payment Management System (SPPUR) Certification
• Risk Management Certification Level 4-7
• Treasury Dealer Certification
• Auditor Certification
• Compliance Certification
Competency Improvement and
All Levels • Mutual Fund Sales Agent Representative (WAPERD) Certification 5,910
Regulatory Policy Compliance
• Securities Broker Representative (WPPE) Certification
• APU PPT
• IT Awareness
• Certified Office Channelling
• Human Capital Certification
• Rupiah Payment Management System (SPPUR) Certification
• Risk Management Certification Level 4
• Treasury Dealer Certification Competency Improvement and
Staff 4,007
• AML CFT Regulatory Policy Compliance
• IT Awareness
• Certified Office Channelling
• Rupiah Payment Management System (SPPUR) Certification
• Risk Management Certification Level 5-7
Coordinator, • Treasury Dealer Certification
Manager, • Auditor Certification
Department • Compliance Certification Competency Improvement and
2,144
Head, Division • Mutual Fund Sales Agent Representative (WAPERD) Certification Regulatory Policy Compliance
Head, Directors, • Securities Broker Representative (WPPE) Certification
Commissioners • AMU CFT
• IT Awareness
• Human Capital Certification
Annual Report 2024 98 PT Bank KB Bukopin Tbk
Page 99
Level Position Training Program Training Objectives Total Participants
Relationship
• Mutual Fund Sales Agent Representative (WAPERD) Certification
Banking
• Securities Broker Representative (WPPE) Certification Competency Improvement and
Officer, Priority 413
• AML CFT Regulatory Policy Compliance
Banking
• IT Awareness
Officer
• Risk Management Certification Levels 4-7
Treasury
• Treasury Dealer Certification
Function Competency Improvement and 47
• AML CFT Regulatory Policy Compliance
Employee
• IT Awareness
• Risk Management Certification Level 4-6
HR function • Human Capital Certification Competency Improvement and
144
employee • AML CFT Regulatory Policy Compliance
• IT Awareness
• Rupiah Payment Management System (SPPUR) Certification
Operational
• Risk Management Certification Level 4-6 Competency Improvement and
function 591
• AML CFT Regulatory Policy Compliance
employee
• IT Awareness
• Rupiah Payment Management System (SPPUR) Certification
• Risk Management Certification Level 4-7
• Treasury Dealer Certification
• Auditor Certification
• Compliance Certification
Competency Improvement and
All employees • Mutual Fund Sales Agent Representative (WAPERD) Certification 2898
Regulatory Policy Compliance
• Securities Broker Representative (WPPE) Certification
• AML CFT
• IT Awareness
• Certified Office Channelling
• Human Capital Certification
• IT Awareness
Credit Function Competency Improvement and
• Risk Management Certification Levels 4-7 871
Employees Regulatory Policy Compliance
• AML CFT
• Rupiah Payment Management System (SPPUR) Certification
• Risk Management Certification Level 5-7
• Treasury Dealer Certification
• Auditor Certification
Managerial Level • Compliance Certification Competency Improvement and
369
Employees • Mutual Fund Sales Agent Representative (WAPERD) Certification Regulatory Policy Compliance
• Securities Broker Representative (WPPE) Certification
• AML CFT
• IT Awareness
• Human Capital Certification
Realization of Training and Competency Development Costs
According to the Decree of the Directors of Bank Indonesia No. 31/310/KEP/DIR/1999 concerning the Provision of Funds for the
Development of the Quality of Human Resources of Commercial Banks, that Banks are required to provide education funds (BPL) of
at least 3.5% of the current year's HR expenditure budget/Labor Costs (BTK).
The Bank has realized education and training costs in 2024 of IDR 30,216,501,131,- which is 13% of the 2024 Training Budget
Annual Report 2024 99 PT Bank KB Bukopin Tbk
Page 100
Company Profile
INFORMATION OF SHAREHOLDERS COMPOSITION
KB Bank Share Ownership
As of 1 January 2024
Share Ownership Number of Shareholders Number of Shares Ownership Percentage %
NATIONAL INVESTOR
Indonesian Individuals 73.808 18.642.139.484 9.92%
Cooperatives 30 905.628.839 0.48%
Cooperatives 3 4.621.314 0.00%
Pension Fund 9 18.236.042 0.01%
Insurance 4 11.702.999 0.01%
Bank 2 11.702.999 0.01%
Limited Company 145 4.412.078.401 2.35%
Mutual Funds 4 35.541.900 0.02%
SUBTOTAL 74.005 24.049.611.199 12.80%
FOREIGN INVESTOR
Foreign Individuals 83 119.260.685 0.06%
Foreign Corporation 97 163.718.667.986 87.14%
SUBTOTAL 180 163.837.928.671 87.20
TOTAL 74.185 187.887.539.870 100%
KB Bank Share Ownership
as of 31 December 2024
Share Ownership Number of Shareholders Number of Shares Ownership Percentage %
NATIONAL INVENTOR
Indonesian Individuals 71.218 22.048.104.315 11.73%
Cooperatives 30 905.628.839 0.48%
Foundation 2 3.099.962 0.00%
Pension Fund 8 18.028.342 0.01%
Insurance 5 16.830.900 0.01%
Bank 2 17.594.220 0.01%
Limited Company 138 4.515.688.346 2.40%
Mutual Funds 1 13.570.000 0.00%
SUBTOTAL 71.404 27.538.544.924 14.66%
FOREIGN INVESTOR
Foreign Individuals 95 168.810.385 0.90%
Foreign Corporation 59 160.180.184.561 85.25%
SUBTOTAL 154 160.348.994.946 84.34%
TOTAL 71.558 187.887.539.870 100%
Annual Report 2024 100 PT Bank KB Bukopin Tbk
Page 101
Composition Of The 20 Largest Shareholders
Composition of the 20 Largest Shareholders of KB Bank
as of 1 January 2024
Shareholders’ Name Number of Shares Percentage of Ownership % Status
Kookmin Bank Co, Ltd. 125,655,736,951 66.88% Foreign Corporation
STIC Eugene Star Holding Inc 31,900,000,000 16.98% Foreign Corporation
PT Jasa Investindo 1,164,017,200 0.62% Limited Company
JPMCB NA RE - Vanguard Emerging Markets
1,049,160,910 0.56% Foreign Corporation
Stock Index Fund
Bank of Singapore Limited 947,805,600 0.50% Foreign Corporation
JPMCB NA RE-Vanguard Total International
939,060,826 0.50% Foreign Corporation
Stock Index Fund
PT Perusahaan Pengelola Aset (Persero) 678,875,412 0.35% Limited Company
KB Finansia Multi Finance. PT 540,000,000 0.29% Limited Company
Koperasi Perkayuan APKINDO-MPI (KOPKAP
460,783,125 0.25% Cooperative
INDO)
JPMCB NA RE-Vanguard Fiduciary Trust
443,073,760 0.24% Foreign Corporation
Company Institutional Total International
General Resources Asia Limited 436,038,500 0.23% Foreign Corporation
New Luck Holdings Limited 432,195,995 0.23% Foreign Corporation
Heru Budihartono 370,440,900 0.20% Indonesian Individual
PPA Investasi Efek (AFS) 360,093,219 0.19% Limited Company
KB Valbury Sekuritas. PT 360,000,000 0.19% Limited Company
Koperasi Simpan Pinjam Jasa 347,476,000 0.18% Cooperative
JPMCB NA RE - Blackrock INST TR CO N A
305,864,844 0.16% Foreign Corporation
Investment FDS For Employee Benefit Trust
BNYM RE VANGUARD FTSE ALL-WRLD EX-US
279,239,673 0.15% Foreign Corporation
SML
Alex Lissan 217,500,000 0.12% Indonesian Individual
DRH. Allen Marbun 200,338,986 0.11% Indonesian Individual
Composition of the 20 largest Shareholders of KB Bank
as of 31 December 2024
Shareholders’ Name Number of Shares Percentage of Ownership % Status
Kookmin Bank Co, Ltd. 125,655,736,951 66.88% Foreign Corporation
STIC Eugene Star Holding Inc 31,900,000,000 16.98% Foreign Corporation
PT Jasa Investindo 1,164,017,200 0.62% Limited Company
Bank of Singapore Limited 947,805,600 0.50% Foreign Corporation
PT Perusahaan Pengelola Aset (PERSERO) 678,875,412 0.36% Limited Company
KB Finansia Multi Finance. PT 540,000,000 0.29% Limited Company
Koperasi Perkayuan APKINDO-MPI (KOPKAP
460,783,125 0.25% Cooperative
INDO)
Annual Report 2024 101 PT Bank KB Bukopin Tbk
Page 102
Company Profile
Composition of the 20 largest Shareholders of KB Bank
as of 31 December 2024
Shareholders’ Name Number of Shares Percentage of Ownership % Status
General Resources Asia Limited 436,038,500 0.23% Foreign Corporation
New Luck Holdings Limited 432,195,995 0.23% Foreign Corporation
Heru Budihartono 370,440,900 0.20% Indonesian Individual
PPA Investasi Efek (AFS) 360,093,219 0.19% Limited Company
KB Valbury Sekuritas. PT 360,000,000 0.19% Limited Company
Koperasi Simpan Pinjam Jasa 347,476,000 0.18% Cooperative
Ki Sun Seo 244,455,300 0.13% Indonesian Individual
Alex Lissan 218,510,000 0.12% Indonesian Individual
PT Berlian Tambang Indonesia 201,329,300 0.11% Limited Company
DRH. Allen Marbun 200,338,986 0.11% Indonesian Individual
Nurwati B. 195,590,600 0.10% Indonesian Individual
Go Kiong Hwoo 193,576,200 0.10% Indonesian Individual
BCSL Client A/C PB Cayman Clients 180,344,200 0.10% Foreign Corporation
Composition of Shareholders with Share Ownership of 5% or more
Composition of Shareholders with Share Ownership of 5% or more
as of 1 January 2024
Shareholders’ Name Number of Shares Percentage of Ownership Status
Kookmin Bank Co, Ltd. 125,655,736,951 66.88% Foreign Corporation
STIC Eugene Star Holdings Inc. 31,900,000,000 16.98% Foreign Corporation
Composition of Shareholders with Share Ownership of 5% or more
as of 31 December 2024
Shareholders’ Name Number of Shares Percentage of Ownership Status
Kookmin Bank Co, Ltd. 125,655,736,951 66.88% Foreign Corporation
STIC Eugene Star Holdings Inc. 31,900,000,000 16.98% Foreign Corporation
Composition of Shareholders with Ownership of Less than 5%
Composition of Shareholders with Ownership of Less than 5% of Bank Shares
as of 1 January 2024
Shareholders’ Name Number of Shares Percentage of Ownership Status
Indonesian Individual 73,808 18,642,139,484 9.92%
Cooperative 30 905,628,839 0.48%
Foundation 3 4,621,314 0.00%
Pension Fund 9 18,236,042 0.01%
Annual Report 2024 102 PT Bank KB Bukopin Tbk
Page 103
Composition of Shareholders with Ownership of Less than 5% of Bank Shares
as of 1 January 2024
Shareholders’ Name Number of Shares Percentage of Ownership Status
Insurance 4 11,702,999 0.01%
Bank 2 19,662,220 0.01%
Limited Company 145 4,412,078,401 2.35%
Mutual Funds 4 35,541,900 0.02%
Sub Total 74,005 24,049,611,199 12.80%
FOREIGN
Foreign Individual 83 119,260,685 0.06%
Foreign Corporation 95 6,162,931,035 3.28%
Sub total 178 6,282,191,720 3.34%
Total 74,183 30,331,802,919 16.14%
Composition of Shareholders with Ownership of Less than 5% of Bank Shares
as of 31 December 2024
Shareholders Number of Shareholders Number of Shares Percentage of Ownership %
Indonesian Individual 71,218 22,048,104,315 11.73%
Cooperative 30 905,628,839 0.48%
Foundation 2 3,099,962 0.00%
Pension Fund 8 18,028,342 0.01%
Insurance 5 16,830,900 0.01%
Bank 2 17,594,220 0.01%
Limited Company 138 4,515,688,346 2.40%
Mutual Funds 1 13,570,000 0.00%
Sub Total 71,404 27,538,544,924 14.64%
FOREIGN
Foreign Individual 95 168,810,385 0.90%
Foreign Corporation 57 2,624,447,610 1.39%
Sub total 152 2,793,257,995 2.29%
Total 71,556 30,331,802,919 16.93%
Share Ownership by the Board of Commissioners and Directors
Share Ownership by Members of the Bank’s Board of Commissioners and Directors
as of 1 January 2024
Percentage of Ownership
Name of Shareholder Position Number of Shares
%
Board of Commissioners
Jerry Marmen President Commissioner - -
Deputy President
Seng Hyup Shin 2,300,000 0.0012241%
Commissioner
Nanang Supriyatno Commissioner - -
Tippy Joesoef Independent Commissioner - -
Hae Wang Lee Independent Commissioner - -
Annual Report 2024 103 PT Bank KB Bukopin Tbk
Page 104
Company Profile
Share Ownership by Members of the Bank’s Board of Commissioners and Directors
as of 1 January 2024
Percentage of Ownership
Name of Shareholder Position Number of Shares
%
Stephen Liestyo Independent Commissioner - -
Sukriansyah S. Latief* Independent Commissioner - -
Eugene K Galbraith** Independent Commissioner - -
Directors
Woo Yeul Lee President Director 8,500,000 0.0045240%
Robby Mondong Vice President Director 1,107,000 0.0005892%
Helmi Fahrudin Directors 482,951 0.0002570%
Dodi Widjajanto Directors 1,000,088 0.0005323%
Yohanes Suhardi*** Directors 574,800 0.0003059%
Henry Sawali Directors 200,000 0.0001064%
Young Eun Moon**** Directors - -
Jung Ho Han Directors - -
Jang Hyuk Im Directors - -
* ) No longer serves as Independent Commissioner of the Bank as of 28 June 2024
** ) No longer serves as Independent Commissioner as of 28 June 2024
*** ) No longer serves as Director of the Bank as of 28 June 2024
**** ) No longer serves as Director of the Bank as of 28 June 2024
Share Ownership by Members of the Bank’s Board of Commissioners and Directors
as of 31 December 2024
Percentage of Ownership
Name of Shareholder Position Number of Shares
%
Board of Commissioners
Jerry Marmen President Commissioner - -
Seng Hyup Shin Deputy President Commissioner 2,300,000 0.0012241%
Nanang Supriyatno Commissioner - -
Tippy Joesoef Independent Commissioner - -
Hae Wang Lee Independent Commissioner - -
Stephen Liestyo Independent Commissioner - -
Directors
Woo Yeul Lee President Director 11,800,000 0.0062804%
Robby Mondong Vice President Director 5,107,000 0.0027181%
Helmi Fahrudin Directors 2,483,951 0.0013220%
Dodi Widjajanto Directors 2,000,088 0.0010645%
Henry Sawali Directors 1,600,000 0.0008516%
Jung Ho Han Directors 11,983,400 0.0063780%
Jang Hyuk Im Directors - -
Purchase/Sales of Shares for the Board of
Commissioners and the Board of Directors
In accordance with Financial Services Authority Regulation No.11/POJK.04/2017 regarding Ownership Reports or Any Changes in
Ownership of Public Company Shares, each member of the Board of Commissioners and Directors is required to submit information
to the Bank regarding ownership and any changes in ownership of Bank shares.
As for 2024, the Bank has reported to the Financial Services Authority transactions for the purchase and/or sale of shares Bank owned
by the Board of Directors, with the following details:
Annual Report 2024 104 PT Bank KB Bukopin Tbk
Page 105
Number Number of Number of
Transaksi
of Shares Purchase/ Share Price Shares After
No Name Position Transactions Transaction Reporting
Before Sales (IDR) Transaction
Date
Transaction (shares) (shares)
President
1 Woo Yeul Lee - - - - - - -
Director
Vice President
2 Robby Mondong - - - - - - -
Director
3 Helmi Fahrudin Directors - - - - - - -
Reported to OJK
through letter No.
4 Dodi Widjajanto Directors Purchase 1.000.088 1.000.000 56 2.000.088 July 3, 2024 14620/SKPR/
VII/2024 dated July
3, 2025.
Reported to OJK
through letter No.
5 Henry Sawali Directors Purchase 200.000 1.400.000 50 1.600.000 July 3, 2024 14675/SKPR/
VII/2024 dated July
5, 2025.
Reported to OJK
through letter No.
6 Helmi Fahrudin Directors Purchase 482.951 2.000.000 54 2.482.951 July 5, 2024 14774/SKPR/
VII/2024 dated July
5, 2025.
Reported to OJK
through letter No.
President
7 Woo Yeul Lee Purchase 8.500.000 3.300.000 55 11.800.000 July 5, 2024 14970/SKPR/
Director
VII/2024 dated July
8, 2025.
Reported to OJK
2.000.000 through letter No.
July 5, 2024
8 Jung Ho Han Directors Purchase 0 55 3.633.100 18944/SKPR/
July 6, 2024
1.633.100 VIII/2024 dated
August 7, 2025.
Reported to OJK
6.849.300 73 through letter No.
August 23,
9 Jung Ho Han Directors Purchase 3.633.100 10.483.400 21282/SKPR/
2024
1.000 64 VIII/2024 dated
August 23, 2025.
Reported to OJK
through letter No.
August 26,
10 Helmi Fahrudin Directors Purchase 2.482.951 1.000 54 2.483.951 22687/SKPR/
2024
IX/2024 dated
September 3, 2025.
Reported to OJK
through letter No.
September 9, 23806/SKPR/
11 Jung Ho Han Directors Purchase 10.483.400 1.500.000 65 11.983.400
2024 IX/2024 dated
September 10,
2025.
Annual Report 2024 105 PT Bank KB Bukopin Tbk
Page 106
Company Profile
Share Listing and/or Issuance Chronology
Share Listing and/or Issuance Chronology
Issued and Paid-Up Capital
Corporate Price Nominal Offering Price Published
No. Date Total Nominal Total Offering
Action (IDR) (IDR) Share Amount Stock Amount
Value(IDR) Price (IDR)
iInitial Public
1 30 June 2006 100 350 843,765,500 5,603,765,550 84,376,550,000 295,317925,000
Offering
30 exchange
2 days since July MSOP 100 370 47,864,000 5,651,629,550 47,864,000,000 17,709,680,000
10, 2007
30 exchange
days since
3 MSOP 100 370 39,370,500 5,691,000,050 39,370,500,000 14,567,085,000
November 1,
2007
30 exchange
4 days since July MSOP 100 370 740,500 5,691,740,550 740,500,000 273,985,000
10, 2008
30 exchange
days since
5 MSOP 100 370 780,500 5,692,521,050 780,500,000 288,785,000
November 1,
2008
30 exchange
6 days since July MSOP 100 370 7,156,500 5,699,677550 7,156,500,000 2,647905,000
10, 2009
30 exchange
days since
7 MSOP 100 370 1,092,000 5,700,769,550 1,092,000,000 404,040,000
November 1,
2009
November 26, Limited Public
8 100 415 286,050,768 5,986,820,318 28,605,076,800 118,711,068,720
2009 Offering (PUT) I
30 exchange
9 days since July MSOP 100 370 129,687500 6,116,507,818 129,687500,000 47,984,375,000
10, 2010
30 exchange
days since
10 MSOP 100 370 16,254,500 6,132,762,318 16,254,500,000 6,014,165,000
November 1,
2010
Limited Public
11 January 26, 2011 100 520 1,787,960,495 7,920,722,813 178,796,049,500 929,739,457,400
Offering (PUT) II
30 exchange
4,700,850,000
12 days since July MSOP 100 370 12,705,000 7,933,427,813 12,705,000,000
10, 2011
30 exchange
days since
13 MSOP 100 370 269,000 7,933,696,813 269,000,000 99,530,000
November 1,
2011
30 exchange
14 days since July MSOP 100 370 14,346,000 7,948,042,813 14,346,000,000 5,308,020,000
10, 2012
30 exchange
days since
15 MSOP 100 370 680,500 7,948,723,313 680,500,000 251,785,000
November 1,
2012
30 exchange
7,949,075,813
16 days since MSOP 100 370 352,500 352,500,000 130,425,000
January 2, 2013
30 exchange
17 days since May MSOP 100 370 9,954,500 7,959,030,313 9,954,500,000 3,683,165,000
25, 2013
Limited Public
18 January 7, 2014 100 660 1,106,252,141 9,065,282,454 110,625,214,100 730,126,413,000
Offering (PUT) III
Limited Public
19 July 27, 2018 100 570 2,565,288,316 11,651,908,748 256,528,831,600 1,462,214,340,120
Offering (PUT) IV
Limited Public
20 July 30, 2020 100 180 4,660,763,499 16,312,672,247 466,076,349,900 838,937,429,820
Offering (PUT) V
September 21, Private 1,636,057,894,700
21 100 190 16,360,578,947 32,673,251,194 3,108,509,999,930
2020 Placement
Annual Report 2024 106 PT Bank KB Bukopin Tbk
Page 107
Share Listing and/or Issuance Chronology
Issued and Paid-Up Capital
Corporate Price Nominal Offering Price Published
No. Date Total Nominal Total Offering
Action (IDR) (IDR) Share Amount Stock Amount
Value(IDR) Price (IDR)
November 8, Limited Public
22 100 200 35,214,288,984 67,887,540,178 7,000,000,000,000 7,042,857,796,800
2021 Offering (PUT) VI
Limited Public
23 May 5, 2023 Offering (PUT) 100 100 119,999,999,692 187,887,539,870 18,999,999,969,200 11,999,999,969,200
VII
Chronology of Share Issuance
In July 2006, the Bank conducted an Initial Public Offering of On 20 December 2010, the Bank submitted a Registration Statement
843,765,500 Series B shares with a nominal value of IDR 100 (full in connection with the Limited Public Offering II to BAPEPAM-LK
value) per share with a selling price of IDR 350 (full value) per via letter No. 11754/DIR/XII/2010 in the context of issuing Pre-
share to the public through the capital market in accordance with emptive Rights (HMETD) to shareholders. The shares offered are
applicable statutory provisions. This Initial Public Offering of 2,051,366,765 new class B ordinary shares (“New Shares”) with a
Series B shares to the public has received an effective statement nominal value of IDR 100 (full value) per share with an offering
from BAPEPAMLK through letter No.S-825/BL/2006 dated 30 June price of IDR 520 (full value) per share.
2006. The shares offered began trading on the Indonesia Stock
Exchange on 10 July 2006 and at the same time 99% of the Bank’s The Bank obtained an effective statement from BAPEPAM-LK
shares were also listed. All class A shares of 0.31% and class B to conduct Limited Public Offering II through letter No. S-771/
shares of 0.69% owned by Kopelindo and Kopkapindo respectively BL/2011 dated 26 January 2011. On 26 January 2011, the Bank held
were proportionally not listed in order to comply with government an Extraordinary General Meeting of Shareholders to approve the
regulations. implementation of Limited Public Offering II for the purpose of
issuing HMETD. Limited Public Offering II was held on 10 February
On 26 October 2009, the Bank submitted a Registration Statement 2011-17 February 2011. The amount of funds obtained from the
in connection with the Limited Public Offering I to BAPEPAM-LK Limited Public Offering II amounted to IDR 929.74 billion (for
via letter No. 7548/DIR/X/2009 in the context of issuing Pre- 1,787,960,495 class B ordinary shares), of which IDR 921.10 billion
emptive Rights (HMETD) to shareholders. The shares offered are (for 1,771 ,342,921 class B ordinary shares) were obtained from
286,050,768 new class B ordinary shares (“New Shares”) with a the public and Rp. 8.6 billion (for 16,617,574 class B ordinary
nominal value of IDR 100 (full value) per share with an offering shares) were obtained from the Bank Bukopin Jakarta Employee
price of IDR 415 (full value) per share. Cooperative (KKBJ) and the Indonesian Fisheries Cooperative
Parent (IKPI). The funds obtained from the Limited Public Offering
The Bank obtained an effective statement from BAPEPAMLK to II were received by the Bank in February 2011.
conduct Limited Public Offering I through letter No. S-10319/
BL/2009 dated 26 November 2009. On 26 November 2009, the
Bank held an Extraordinary General Meeting of Shareholders to On 28 October 2013, the Bank submitted a Registration Statement
approve the implementation of Limited Public Offering I for the in connection with the Limited Public Offering III to the Financial
purpose of issuing HMETD. Limited Public Offering I was held Services Authority via letter No. 13308/DIR/X/2013 in the context
from 4 December 2009 to 10 December 2009. The amount of funds of issuing Pre-emptive Rights (HMETD) to shareholders. The shares
obtained from the Limited Public Offering I amounted to IDR 118.71 offered are a maximum of 2,659,505,614 new class B ordinary
billion (for 286,050,768 class B ordinary shares), of which IDR 62.95 shares (“New Shares”) with a nominal value of IDR 100 (full value)
billion (for 151,699,698 class B ordinary shares) were obtained from per share with an offering price of IDR 660 (full value) per share.
the public and IDR 55.76 billion (for 134,351,070 class B ordinary The Bank obtained an effective statement from the Financial
shares) were obtained from the All Indonesia Bulog Employees Services Authority to conduct Limited Public Offering III through
Cooperative (Kopelindo) and the Bulog Bina Sejahtera Warga letter No. S-424/D.04/2013 dated 12 December 2013. On 11-13
Foundation (Yabinstra) who acted as buyers standby buyers with December 2013, the Bank held an Extraordinary General Meeting
respective proportions of 89.83% and 10.17%. The funds obtained of Shareholders to approve the implementation of Limited Public
from the Limited Public Offering I were received by the Bank in Offering III for the issuance of HMETD. Limited Public Offering III
December 2009. was held on 30 December 2013-7 January 2014. The amount of
funds obtained from the Limited Public Offering III was IDR 730.13
billion (for 1,106,252,141 class B ordinary shares), of which IDR
9.29 billion (for 14,076,556 class B ordinary shares) was obtained
from the public, amounting to IDR 343.41 billion (for 520,319,150
Annual Report 2024 107 PT Bank KB Bukopin Tbk
Page 108
Company Profile
class B ordinary shares) was obtained from the Indonesian Bulog On 25 August 2020, the Bank held an Extraordinary General
Employees Cooperative (Kopelindo) and IDR 377.42 billion (for Meeting of Shareholders to approve the implementation of Capital
571,856,435 class B ordinary shares) from PT Bosowa Corporindo. Increases Without Pre-emptive Rights (“PMTHMETD”). Furthermore,
The funds obtained from this Limited Public Offering III have on 2 September 2020, the Company issued PMTHMETD of
been received by the Bank up to 31 December 2013 amounting 16,360,578,947 (sixteen billion three hundred sixty million five
to IDR 587.49 billion and up to 9 January 2014 amounting to IDR hundred seventy eight thousand nine hundred forty seven) class B
730.13 billion. shares with a nominal value of Rp. 100 (one hundred Rupiah) per
share with offering price IDR 190 (one hundred and ninety Rupiah)
On 4 May 2018, the Bank submitted a Registration Statement in per share. The amount of PMTHMETD is IDR 3,108,509,999,930 (three
connection with the Limited Public Offering IV to the Financial trillion one hundred eight billion five hundred nine million nine
Services Authority via letter No. 06529/ DIR/V/2018 in the context hundred ninety-nine thousand nine hundred and thirty Rupiah)
of issuing Pre-emptive Rights (HMETD) to shareholders. The shares and has been listed on the IDX.
offered are a maximum of 2,565,288,316 new class B ordinary
shares (“New Shares”) with a nominal value of IDR 100 (full value) On 8 November 2021, the Bank received an Effective Statement
per share with an offering price of IDR 570 (full value) per share. regarding Limited Public Offering (PUT) VI from the Financial
The Bank obtained an effective statement from the Financial Services Authority (OJK). PUT VI itself has issued 35,214,288,984
Services Authority to conduct Limited Public Offering IV through new class B ordinary shares (“New Shares”) with a nominal value
letter No. S-92/D.04/2018 dated 29 June 2018. of IDR 100 (one hundred) per share.
On 22 May 2018, the Bank held an Annual General Meeting of On 30 November 2022, the Bank held an Extraordinary General
Shareholders to approve the implementation of Limited Public Meeting of Shareholders to approve the implementation of Capital
Offering IV for the purpose of issuing HMETD. Limited Public Increases using the Pre-emptive Rights (HMETD) scheme, by issuing
Offering IV was held on 13 July 2018-25 July 2018. The amount of a maximum of 120,000,000,000 (one hundred and twenty billion)
funds obtained from the Limited Public Offering IV amounted to Class B Shares with a nominal value of IDR 100 .00 (one hundred
IDR 1,462 billion, of which IDR 1,460 billion was obtained from KB Rupiah) per share. Then in 2023, the Bank submitted a Registration
Kookmin Bank as a standby buyer, amounting to IDR 1.3 billion was Statement in connection with Limited Public Offering VII (PUT
obtained from the public. The funds obtained from this Limited VII) in the context of issuing Pre-emptive Rights (HMETD) to the
Public Offering IV have been received by the Bank until 25 July Financial Services Authority (OJK) in Jakarta with letter No. 02441/
2018 amounting to IDR 1,462,214,340,120. DIR/II/2023 dated 10 February 2023. The Bank has obtained
approval regarding the PUT VII plan as stated in the Deed of
On 24 October 2019, the Bank held an Extraordinary General Meeting Decision Statement No. 109 dated 30 November 2022,
Meeting of Shareholders to approve the implementation of Limited made before Aulia Taufani, S.H., Notary in the Administrative City
Public Offering V with Pre-emptive Rights. The shares offered of South Jakarta (Deed No. 109/2022), which essentially approved
are a maximum of 4,660,763,499 new class B ordinary shares the Bank’s plan to carry out LPO VII by granting Preemptive Rights,
(“New Shares”) with a nominal value of IDR 100 (full value) per by issuing class B shares up to a maximum of 120,000,000,000
share and an offering price of IDR 180 (one hundred and eighty shares with a nominal value of IDR 100,- per share.
Rupiah) per share. The amount of the Limited Public Offering V
is IDR 838,937,429,820 (eight hundred thirty-eight billion nine The Bank conducted PUT VII in order to issue HMETD to the
hundred thirty-seven million four hundred twenty nine thousand Bank’s shareholders for a maximum of 119,999,999,692 class B
eight hundred and twenty Rupiah) and has been listed on the shares with a nominal value of IDR 100 per share offered through
IDX (“PUT V”). Capital Increase with Pre-emptive Rights (PMHMETD). HMETD was
distributed to registered Bank shareholders on 17 May 2023 where
each owner of 100,000,000 old Bank shares received 176,762,922
HMETD. Every 1 (one) HMETD can be used to purchase 1 (one)
class B share by paying an exercise price of IDR 100 per share.
Thus, the Bank obtained funds of
IDR 11,999,999,969,200.-.
Annual Report 2024 108 PT Bank KB Bukopin Tbk
Page 109
Chronology of Issuance and/or Listing of Other Securities
Name of Bonds Issuance Maturity Tenor Nominal (in Rating
Coupon Currency
and Sukuk Date Date (Year) Billion IDR) 2024 2023
Bond Issuance 31 May 1989 25 May 1994 6 - Rupiah 30 - -
Bank Bukopin II Series 10 July 2008
30 June 2003 5 - Rupiah 319 * *
A Bonds Year 2003
Bank Bukopin II Series
B Subordination 30 June 2003 10 July 2008 10 - Rupiah 236 * *
Bonds Year 2003
Bank Bukopin
Syariah Mudharabah 30 June 2003 10 July 2008 6 - Rupiah 45 * *
Bonds Year 2003
Shelf-registered
Subordination
Bonds I Bank 6 March 2012 6 March 2019 7 9,25% p.a Rupiah 1.500 * *
Bukopin Trance I
Year 2012
Shelf-registered
Subordination
Bonds II Bank 30 June 2003 30 June 2022 7 12% p.a Rupiah 400 * *
Bukopin Trance I
Year 2015
Shelf-registered
Subordination
28 February 28 February idAA
Bonds II Bank 7 11% p.a Rupiah 1,405 *
2017 2024 (Pefindo)
Bukopin Trance II
Year 2017
SHELF-REGISTERED
SUBORDINATION idnAAA
9 September 9 September AAA(idn)
BONDS I BANK 3 6,25% p.a Rupiah 1,000 (Fitch
2021 2024 Fitch Rating
BUKOPIN TRANCE I Ratings)
YEAR 2021
SHELF-REGISTERED
SUBORDINATION idnAA
9 September 9 September AA(idn)
BONDS III BANK 5 8% p.a Rupiah 315 (Fitch
2021 2026 Fitch Rating
BUKOPIN TRANCE I Ratings)
YEAR 2021 SERIES A
SHELF-REGISTERED
SUBORDINATION idnAA
9 September 9 September AA(idn)
BONDS III BANK 7 8,90% p.a Rupiah 685 (Fitch
2021 2028 Fitch Rating
BUKOPIN TRANCE I Ratings)
YEAR 2021 SERIES B
Senior Unsecured 30 Oktober 30 Oktober BBB (stable)
3 5,658% p.a USD 0.3 -
Notes 2024 2027 Fitch Ratings
* ) Already Paid
Annual Report 2024 109 PT Bank KB Bukopin Tbk
Page 110
Company Profile
BANK STOCK SUSPENSION
Throughout 2024, no Bank shares will be suspended, so information related to this cannot be presented in this annual report.
BANK GROUP STRUCTURE
100%
KB Financial
Group Inc.
66.88%
STIC Eugene Public
Star Holding Inc <5%
16,98% 16,14%
KB
Bukopin Finance KB Bank Syariah
95.92% 99.24%
The composition of KB Bank Shareholders up to the fiscal year
ending December 31, 2024, is as follows:
Number of Shares Nominal Amount
Shareholder Name (Sheets) (IDR)
%
KB Kookmin Bank 125,655,736,951 Rp12,565,573,695,100 66.88%
STIC Eugene Star Holding Inc. 31,900,000,000 Rp3,190,000,000,000 16.98%
Public <5%* 30,331,802,919 Rp3,244,426,274,100 16.14%
Total Paid-up and Issued Capital 187,887,539,870 Rp18,999,999,969,200 100%
*) Including Shares of Members of the Board of Commissioners & Directors of the Bank
Annual Report 2024 110 PT Bank KB Bukopin Tbk
Page 111
INFORMATION ON MAJOR AND CONTROLLING
SHAREHOLDERS
The major and controlling shareholder of KB Bank is Kookmin Bank Co., Ltd., a banking company from South Korea. KB Kookmin Bank
is part of the KB Financial Group, one of the largest financial groups in South Korea. This Korean-based bank was recorded as the
bank with the largest net income achievement in Korea throughout 2019. KB Financial Group shares have been listed on the Korea
Exchange (KRX) since 10 October 2008 and on the New York Stock Exchange (NYSE) since 29 September 2008. KB Financial Group’s
total assets as of December 31 2019 reached KRW789.6 trillion (or around IDR 9,326 trillion). The company has expanded its wings into
the global market with a network spread across the UK, United States, India, China, Hong Kong, Japan and New Zealand. In Southeast
Asia, Kookmin expanded to Cambodia, Vietnam, Laos, Myanmar and Indonesia.
Kookmin Bank Management Board
Name Position
Lee Jae Keun President Director
Kim Yeong Ki Executive Audit Committee
Son Seog Ho Director
An Gang Hyeon Non-executive Director
Yoo Yong Keun Non-executive Director
Seo Tae Jung Non-executive Director
Moon Sue Bok Non-executive Director
Kang Nam Che Senior Managing Director
Kang Soon Bae Senior Managing Director
Kwak San Up Senior Managing Director
Kim Jin Sam Senior Managing Director
Kim Jin Young Senior Managing Director
Maeng Jin Gyu Senior Managing Director
Park Ki Eun Senior Managing Director
Annual Report 2024 111 PT Bank KB Bukopin Tbk
Page 112
Company Profile
Kookmin Bank Management Board
Name Position
Pak Byoung Gon Senior Managing Director
Pak Young Sei Senior Managing Director
Park Chan Yong Senior Managing Director
Seo Young Ik Senior Managing Director
Oh Sang Won Senior Managing Director
Lew Chang Beom Senior Managing Director
Yook Chang Hwa Senior Managing Director
Lee Seong Hee Senior Managing Director
Lee Youung Jig Senior Managing Director
Lee Jong Min Senior Managing Director
Lee Taek Yeon Senior Managing Director
Lee Hyeok Senior Managing Director
Jang Yeon Soo Senior Managing Director
Jeong Mun Cheol Senior Managing Director
Jeong Jin Ho Senior Managing Director
Choi Seok Mun Senior Managing Director
Head Office
Yeoido Office
#26, Gukjegeumyung-ro 8-gil
Yeongdeungpo-gu
Seoul. Tel ; 82-2-2073-7114
Annual Report 2024 112 PT Bank KB Bukopin Tbk
Page 113
INFORMATION ABOUT SUBSIDIARIES AND ASSOCIATED
ENTITIES
The
Name of Establishment Line of Company’s
No Subsidiaries Year
Acquiring Year
Business Ownership
Status Address & Contact
(%)
Jl. Melawai No. 66, Kramat Pela,
Kebayoran Baru District
South Jakarta – 12160
PT KB Bukopin
1 1983 1994 Financing 99,24% Operating
Finance Phone: (021) 2793 6558 – Office
(021) 2793 6513
Email: bufincare@
bukopinfinance.co.id
Jl. Salemba Raya No. 55
Central Jakarta 10440
PT Bank KB Islamic based
2 1990 2008 95,92% Operating
Bukopin Syariah banking Phone: +6221 2300912
Fax: +6221 3148401
SUBSIDIARY ENTITY PROFILE
PT KB Bukopin Finance
PT KB Bukopin Finance is a Subsidiary Entity of KB Bank which was established based on Deed No. 5 dated 11 March 1983 made
before Tan A. Sioe, S.H., Notary in Jakarta. This deed of establishment has been approved by the Minister of Justice of the Republic of
Indonesia in Decree No. C2-5233.HT.01.01. TH83 dated 29 July 1983 and announced in the State Gazette of the Republic of Indonesia
No. 26, along with Supplement No. 432 dated 1 April 1986. The Company obtained a business license as a Financing Company from
the Minister of Finance of the Republic of Indonesia in accordance with Decree No. 66/KMK.017/1994 dated 5 March 1994.
The Articles of Association of KB Bukopin Finance underwent several changes, including changing the name to PT Indo Trans Buana
Multi Finance in accordance with Deed No. 99 dated 3 May 1991 and the entry of PT Bank Bukopin as a Shareholder in accordance with
Deed No. 181 dated 26 December 1994. Furthermore, according to the results of the Extraordinary General Meeting of Shareholders on
7 May 2008, it was approved to change the name from PT Indo Trans Buana Multi Finance to PT Bukopin Finance as stated in the Deed
of Notary Amastasia Dau, SH with Deed No. 1 dated 9 June 2008. Based on the results of the Company's Extraordinary General Meeting
of Shareholders on 7 May 2008, the name change from PT Indo Trans Buana Multi Finance to PT Bukopin Finance was approved, as
stated in the Notarial Deed of Amastasia Dau, SH with Deed Number: 1 dated 9 June 2008.
Based on Notarial Deed Number 6 dated 27 July 2021, the Company PT Bukopin Finance changed its name to PT KB Bukopin Finance.
PT KB Bukopin Finance is engaged in finance lease financing and multifinance. KB Bank's ownership portion in PT KB Bukopin Finance
is currently 97.03%.
PT Bank KB Bukopin Syariah
PT Bank KB Bukopin Syariah (hereinafter referred to as the Company) as a bank operating on sharia principles which began with the
entry of the PT Bank Bukopin, Tbk consortium into the acquisition of PT Bank Persyarikatan Indonesia (a conventional bank) by PT
Bank Bukopin, Tbk., the acquisition process took place in stages from 2005 to 2008, where PT Bank Persyarikatan Indonesia which
was previously called PT Bank Swansarindo Internasional was established in Samarinda, East Kalimantan based on Deed Number
102 dated 29 July 1990, is a general bank that obtained the Decree of the Minister of Finance number 1.659/KMK.013/1990 dated 31
December 1990 concerning the Granting of a Merger Permit for 2 (two) Market Banks and the Upgrade of Status to a General Bank under
the name of PT Bank Swansarindo Internasional which obtained operational activities based on Bank Indonesia (BI) letter number
24/1/UPBD/PBD2/Smr dated 1 May 1991 concerning the Granting of a Bank Business License General and Relocation of Bank Offices.
PT Bank KB Bukopin Syariah is engaged in Islamic-based banking. KB Bank's ownership portion in PT Bank KB Bukopin Syariah is
currently 92.78%.
Annual Report 2024 113 PT Bank KB Bukopin Tbk
Page 114
Company Profile
CAPITAL MARKET SUPPORTING INSTITUTIONS AND
PROFESSIONS
Public Accounting Firm (KAP) Trustee
KAP Mirawati Sensi Idris (Firm Member of the Moore Nama
Firm Name PT Bank KB Bukopin Tbk
Indonesia Network) Lembaga
Intiland Tower 7th Floor, Jl. Jend. Sudirman Kav. 32 Alamat MT Haryono Street Kav 50-51 South Jakarta
Addresss
Jakarta, Central Jakarta
License as Trustee from the Ministry of Finance
Public Surat of the Republic of Indonesia Capital Market
Denny Susanto
Accountant Penunjukan Supervisory Agency through letter Number S-2356/
PM/2025 dated August 26, 2005
Assignment
2024
Period Periode
August 26, 2025 to present
Penunjukan
Auditing
Service Audit of Consolidated Financial Statements Jasa yang
Trustee Service
Provided Diberikan
Auditing Biaya Jasa N/A
IDR2,400,000,000
Service Fee
Trading Information and Stock Listing
Non-Auditing
Service - Institution
Provided PT Kustodian Sentral Efek Indonesia
Name
Securities Administration Bureau Jakarta Stock Exchange Building Tower I, 5th Floor,
Address
South Jakarta
Institution
PT Datindo Entrycom Assignment
Name During 2024
Period
Address Jl. Hayam Wuruk No.28, Central Jakarta
Services
Trading and Stock Listing Services
Assignment Provided
During 2024
Period
Legal Consultant
Services
Stock Administration Recording
Provided Institution
Gani Djemat & Partners
Name
Rating Institution
Equity Tower, Senayan, Kebayoran Baru, South
Address
Institution Jakarta City, Jakarta 12190
Fitch Ratings Indonesia
Name
Assignment
2024 - 2025
DBS Bank Tower 24th Floor, Suite 2403, Jl. Prof. DR. Period
Satrio No.Kav 3-5, RT.11/RW.4, Kuningan, Karet,
Address Services
Kuningan, Kota Jakarta Selatan, Daerah Khusus Legal Service
Ibukota Jakarta 12940 Provided
Assignment
2023 – 2026 Legal Consultant
Period
Institution Soewito Suhardiman Eddy Murthy Kardono (SSEK
Services Name Law Firm)
Corporate Rating
Provided
Mayapada Tower I, 12th and 14th Floor
Rating Agency Address Jl. Jend. Sudirman Kav. 28
Jakarta, 12920
Institution
PT Pemeringkat Efek Indonesia (PEFINDO) Assignment
Name 2024 - 2025
Period
Equity Tower 30th Floor
Sudirman Central Business District (SCBD) Lot 9 Services
Address Legal Service
Jl. Jend. Sudirman Kav.52-53 Provided
Jakarta 12190, Indonesia
Assignment
During 2024
Period
Services
Corporate Rating
Provided
Annual Report 2024 114 PT Bank KB Bukopin Tbk
Page 115
Legal Consultant
Institution Name LSW & Barun
Graha Surveyor Indonesia, Lt 19
Address
Jl. Gatot Subroto.Kavling 56 Jakarta Selatan
Assignment Period 2024 - 2025
Services Provided Legal Service
Notary
Institution Name Aulia Taufani S,H.
Sudirman Tower 18th Floor ABD, Street. Jend. Sudirman, 5, RT.5/RW.3, Senayan, Kebayoran Baru, South Jakarta
Address
City, Jakarta 12190
Assignment Period 2022 – 2024
Services Provided Legal Services for Assistance and Preparation of Deeds for GMS and EGMS
Annual Report 2024 115 PT Bank KB Bukopin Tbk
Page 116
Company Profile
AWARDS AND CERTIFICATION
Award Name Companies to Watch in 2024
Category Top 20 Companies to Watch in 2025
Organizer Bloomberg Technoz
25 April 2024
Best Corporation in Transparent Emission
Award Name
Reduction Practices
Transparency in Emission Reduction
Category
(Green Category)
Organizer Investortrust.id
29 May 2024
Best Corporation in Transparent Emission
Award Name
Reduction Practices
Transparency in Emission Calculation
Category
(Silver Category)
Organizer Investortrust.id
29 May 2024
Annual Report 2024 116 PT Bank KB Bukopin Tbk
Page 117
Award Name Anugerah Ekonomi Hijau
Supporting the Growth of the Electric
Category
Vehicle Ecosystem
Organizer Detik Network
30 July 2024
CNBC Indonesia Communication
Award Name
Strategists Awards
Category The Strategic Communication Excellence
Organizer CNBC Indonesia
20 November 2024
Certificate Name ISO 27001
Category IT Security Management Systems
Organizer Bureau Veritas Indonesia
Valid Until May 2025
Annual Report 2024 117 PT Bank KB Bukopin Tbk
Page 118
Company Profile
INFORMATION ON THE BANK WEBSITE
KB Bank has an official website at www.kbbank.co.id. This website is the Bank's official portal that can be accessed for everyone,
anytime, and anywhere, easily and simply, with the aim of providing comprehensive, accurate, and up-to-date information about the
Bank to the wider public. The Bank's official website, which is presented in two languages, namely Indonesian and English, is also
in accordance with the Financial Services Authority Regulation (POJK) No. 8/POJK.4/2015 concerning the Website of Issuers or Public
Companies, which requires the submission of information regarding, among others:
1. General information on the issuer or public company;
2. Information for financiers or investors;
3. Corporate governance information;
4. Corporate social responsibility information
KB Bank website consists of 6 (six) channels with the following content:
Channel name Content
• Your Daily Solution • Solutions for Your Business
• Credit Card • MSME
• Debit Card • Commercial
• KB Bank Prioritas • The Best Service for You
Solution for You • Your Future Solution • Individual Service
• Savings • Business Service
• Loans • Promotion
• Wealth Management
Annual Report 2024 118 PT Bank KB Bukopin Tbk
Page 119
Channel name Content
• KB Bank Profile • Investors
• Our History • Investor Relations
• Vision & Mission • Social Responsibility
• Business Segments • Corporate Social Responsibility Policy
• Subsidiaries • Implementation of Corporate Social
• Corporate Culture Responsibility
• Awards • • Corporate Governance
• Correspondent Bank • About Corporate Governance
About Us • Company Professional Institutions • Charter
• Contact Us • Guidelines
• Management Structure • Governance Report
• Board of Commissioners • Code of Ethics
• Board of Directors • Whistleblowing System
• Committees • Privacy Notice
• Corporate Secretary
• Organizational Structure
• EXCHANGE RATE
• Basic Credit Interest Rate (SBDK)
• • Newsroom
Newest Info • Press Release
• News
• Announcement
• KB Bank Office Network
• KB Bank ATM Network
Network
• Work at KB Bank
• Job Vacancies
Career
• Complaints Service
• Transaction Service
Customer Service
The Company always updates the information presented on the website periodically to provide the most updated information for
all stakeholders and the general public. The Company also has social media accounts as part of the openness of information and
communication to all stakeholders, including Facebook, X/Twitter, Instagram, and Youtube.
Annual Report 2024 119 PT Bank KB Bukopin Tbk
Page 120
Management Analysis and Discussion Annual Report 2024 120 PT Bank KB Bukopin Tbk
Page 121
Management Analysis
and Discussion
Annual Report 2024 121 PT Bank KB Bukopin Tbk
Page 122
Management Analysis and Discussion
GENERAL OVERVIEW
Global Economic Analysis National Economic Analysis
As cited from the 2024 Indonesian Economic Report released by The Indonesian economy in 2024 remains hindered from various
Bank Indonesia, it explains that global political tensions that challenges amid increasing global uncertainty. Based on a report
were still high in early 2024 due to the ongoing Russia-Ukraine from the Central Statistics Agency, the Indonesian economy in
conflict, increased after Israel's attack on Palestine. Towards the 2024, measured by Gross Domestic Product (GDP) at current prices,
end of 2024, the re-election of President Trump in the United reached IDR22,139.0 trillion and GDP per capita reached IDR78.6
States (US) with the America First policy again increased global million or USD4,960.3.
uncertainty because it has the potential to change the geopolitical
and economic landscape of the world. The Indonesian economy in the fourth quarter of 2024 compared
to the fourth quarter of 2023 experienced growth of 5.02 percent
Various developments related to the results of the General Election (y-on-y). In terms of production, the Other Services Business
in the US have risked increasing fragmentation of world trade and Sector experienced the highest growth of 11.36 percent. Meanwhile,
investment, reducing world economic growth, and then further the Export Component of Goods and Services on the expenditure
increasing uncertainty in global financial markets. The rapidly side experienced the highest growth of 7.63 percent. However,
changing dynamics of world geopolitics have influenced global the Indonesian economy in 2024 was only recorded to grow by
economic developments throughout 2024, and are predicted to 5.03 percent, slowing down compared to the achievement in 2023
continue. Global economic growth in 2024 is projected to slow which experienced growth of 5.05 percent (c-to-c). In terms of
to 3.2% from 3.3% in 2023 and is projected to remain at 3.2% in production, the highest growth occurred in the Other Services
2025, and slow further to 3.1% in 2026. Business Sector at 9.80 percent. Meanwhile, the highest growth in
terms of expenditure was achieved by the Household Non-Profit
The divergence of growth patterns between countries also Institution Consumption Expenditure Component (PK-LNPRT) at
continues along with increasing fragmentation of the global 12.48 percent.
economy and trade. The US economy is projected to remain strong
in 2024 and 2025 accompanied by the risk of economic warming On the other hand, the Indonesian economy in the fourth
originating from the swelling fiscal deficit. Meanwhile, economic quarter of 2024 grew by 0.53 percent (q-to-q) compared to
growth in China and the European Region is projected to continue the previous quarter. In terms of production, the Government
to slow down along with weak domestic demand and the impact Administration, Defense, and Compulsory Social Security Business
of trade tariff policies implemented by the US Government. On the Sector experienced the highest growth of 16.63 percent. In terms
other hand, the economic growth prospects for India, Indonesia, of expenditure, the Government Consumption Expenditure
and a number of Emerging Market Economies (EMEs) are projected Component (PK-P) experienced the highest growth of 38.58
to remain positive, driven by domestic demand, despite facing the percent.
potential for slowing exports due to declining global economic
growth and fragmentation of world trade. Throughout 2024, the group of provinces in Java Island colored the
structure and performance of the Indonesian economy spatially
with a contribution of 57.02 percent and economic performance
that recorded growth of 4.92 percent (c-to-c)
Indonesia's Economic Growth in the Fourth Quarter of 2024
Q-TO-Q Y-ON-Y C-TO-C GROSS DOMESTIC PRODUCT (GDP) AT CURRENT PRICES GDP PER CAPITA 2024
0,53% 5,02% 5,03% IDR22,139.0 Trillion IDR78,617,420 (US$ 4,960.3)
GROSS DOMESTIC PRODUCT (GDP) GROWTH 2015-2024
(Percent) 5,05 5,03
5,07 5,17 5,02 5,31
4,88 5,03
3,70
-2,07
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Annual Report 2024 122 PT Bank KB Bukopin Tbk
Page 123
GDP GROWTH BY BUSINESS FIELD 2024 GDP GROWTH BY EXPENDITURE 2024
(percent) (Percent)
12,48
7,95
7,02
6,61 6,51
6,30
4,90 4,86 4,04
4,43 4,61
0,67
etc
Agriculture Mining and Processing Construction Trade and Others Household NPISHs Government GFCF Export Import
Quarrying industry Repair Consumption
Consumption Consumption
Sumatera
22,12% Kalimantan Sulawesi
4,45% 8,24% 7,12%
5,52% Maluku & Papua
6,18%
2,69%
GRDP GROWTH AND CONTRIBUTION 7,81%
BY REGION (percent)
Java Island contributes 57.02 percent to
the Indonesian economy with a growth of
4.92 percent
Contribution
Java Growth
57,02% Bali & Nusa Tenggara
4,92% 8,24%
5,52%
Source: Badan Pusat Statistik
Banking Industry Analysis
Non-Performing Loan (NPL) Ratio
%
The Indonesian banking industry in 2024 shows significant growth, 5
driven by responsive monetary policy and improving economic
conditions. According to the Monetary Policy Report for Quarter IV 4
Gross NPL
2024 from Bank Indonesia, Gross Domestic Product (GDP) growth 3
is estimated to reach 5.31% in the fourth quarter of 2024, up from 2,19
2
5.04% in the previous year. This reflects increasing optimism
among market players and consumers, which contributes to Net NPL 0,75
1
increased demand for credit in the banking sector. 0
1 4 7 10 1 4 7 10 1 4 7 10 1 4 7 10 1 4 7 10 1 4 7 10
2019 2020 2021 2022 2023 2024
One important indicator of the health of the banking industry
is the non-performing loan (NPL) ratio. Data shows that the NPL Source: Bank Indonesia, OJK
ratio is at 2.5%, indicating stability in the quality of banking
assets. Bank Indonesia noted that despite global challenges, the In terms of liquidity, total third party funds (TPF) experienced
banking industry was still able to maintain the NPL ratio below positive growth, reaching IDR6,500 trillion by the end of 2024.
the set threshold of 5%. This shows that banks in Indonesia have This growth was driven by increased public trust in the banking
implemented good risk management in the face of economic system, as well as product innovations offered by banks. Bank
uncertainty. Indonesia reported that the average deposit interest rate was
in the range of 4.5%, which attracted more customers to place
their funds in banks.
Annual Report 2024 123 PT Bank KB Bukopin Tbk
Page 124
Management Analysis and Discussion
Credit disbursed by banks also showed a positive trend, with uncertainty that can affect capital flows and investment. The
total credit disbursement reaching IDR5,800 trillion. The sectors global uncertainty index shows significant fluctuations, with the
that received the most credit were the trade and manufacturing US dollar exchange rate against the rupiah fluctuating in the range
sectors, which absorbed 30% and 25% of total credit respectively. of IDR14,500 to IDR15,000. Bank Indonesia continues to monitor
This is in line with the government's efforts to encourage the these developments and is ready to take the necessary steps to
growth of the real sector through various incentives and stimulus maintain economic stability.
programs.
In order to support the growth of the banking industry, Bank
On the other hand, the growth of the digital economy has also had Indonesia also implements an accommodative monetary policy.
a positive impact on the banking industry. The volume of electronic The current policy interest rate is at 5.75%, which aims to encourage
money and digital banking transactions has increased rapidly, credit and investment growth. This policy is expected to provide
with the value of digital banking transactions reaching IDR1,200 the stimulus needed to maintain the momentum of economic
trillion in 2024. Bank Indonesia noted that this growth was driven growth amidst existing challenges.
by the increasingly widespread adoption of technology among
the public, as well as the improvement of digital infrastructure Overall, the national banking industry in 2024 showed solid
that supports financial transactions. performance with optimistic prospects. With the support of
appropriate policies and adaptation to market changes, it is
However, challenges remain, particularly related to global hoped that the banking industry can continue to contribute to
Indonesia's economic growth.
KB Bank’s Position in the Banking Industry
KB Bank’s Position Based on Performance in the Indonesian Banking Industry
(In billions of Rupiah, unless otherwise stated)
DESCRIPTION KB BANK INDUSTRY
Main Indicator (Growth)
Asset 83.075 12.460.955
Credit 47.527 7.942.947
Third Party Fund 46.593 8.837.242
- Giro 6.289 2.751.373
- Savings 6.916 2.850.242
- Deposits 33.388 3.235.627
Equity 7.962 1.852.494
Profit before Tax (4.904) 323.216
Profit after Tax (6.329) 255.200
Interest Income 5.454 1.084.816
Interest Expense (4.301) 535.059
Financial Ratio (Position)
NIM 1,31% 4,62%
ROA -7,55% 2,69%
CASA 29,54% 63,39%
CAR 16,38% 26,69%
LDR 103,26% 88,57%
BOPO 192,58% 81,30%
NPL gross 9,06% 2,03%
Annual Report 2024 124 PT Bank KB Bukopin Tbk
Page 125
KB Bank’s Position towards Peers Group
Assets Credit Third Party Fund Profit after Tax
Rank
Bank Rp(Tn) Rank Bank Rp(Tn) Rank Bank Rp(Tn) Rank Bank Rp(Tn) Rank
1 Bank X 82,3 1 Bank X 46,8 1 Bank X 64,0 1 Bank X 1,5 1
2 KB Bank 75,4 2 Bank X 46,2 2 Bank X 48,8 2 Bank X 0,8 2
3 Bank X 66,2 3 Bank X 45,8 3 KB Bank 40,1 3 Bank X 0,5 3
4 Bank X 58,7 4 KB Bank 41,4 4 Bank X 35,1 4 Bank X 0,2 4
5 Bank X 44,4 5 Bank X 13,4 5 Bank X 31,9 5 KB Bank (7,1) 5
Annual Report 2024 125 PT Bank KB Bukopin Tbk
Page 126
Management Analysis and Discussion
BANK STRATEGY 2024
To accelerate normalization, KB Bank needs to immediately • [Health Industry] Proactively participating in the
address various strategic issues that are inhibiting factors in ecosystem as a provider of banking services in
sales performance growth in order to achieve a more optimal hospitals, especially collaborating with the captive
level. Therefore, the Bank has formulated a comprehensive market of KB Bank Syariah, namely Muhammadiyah-
strategy that will be implemented throughout 2024 to accelerate owned hospitals, and so on.
the increase in sales performance. This strategy is realized d. Establishing Customer Profitability Management and
through four main agendas that focus on strengthening business developing a return on risk adjusted capital method
fundamentals, optimizing services and products, improving digital per product or customer for a more timely and better
capabilities, and developing strategic networks and partnerships. negotiation process.
By implementing a structured and results-oriented approach, 2. Increasing sales through CPC restructuring.
KB Bank strives to ensure that every initiative taken can have a a. Segmenting branches
positive impact on business growth while increasing the Bank's b. Building a focused business in each branch by selecting the
competitiveness in the increasingly dynamic banking industry. right people and products according to the characteristics
and micro market industry according to each region
1. Deepening the wholesale and anchor-linked SME and Retail c. Products that have a specific focus
businesses. d. The Bank will focus on targeting businesses that have
a. Seeking growth opportunities in the commercial segment, become the Bank's mainstay and targeting retail credit
namely by redefining the wholesale business segment based on cooperation.
into 2, namely the corporate segment and the commercial • Auto Loan: Channeling with SKBF has been running.
segment. This initiative requires network expansion, • Personal Loan: Targeting payroll loan cooperation
human resources, and incentive schemes to drive and through the Paywatch platform.
activate it, with the hope that this segment can provide • Mortgage Loan: Mortgage strategy is carried out
relatively higher margins and greater cross-selling through takeover.
opportunities compared to the corporate segment which e. Redesigning all problematic processes to increase sales
is currently the bank's mainstay. cadence and TAT
b. Activating cross-selling activities in the wholesale segment • Introducing the RM - AO concept.
to get a follow-on effect on the retail segment, both • Sales Cadence: Reimplementing the Sales Stimulation
funding and lending Program tool that has been adopted but has not been
• Target a minimum acquisition of 2-5 anchor companies met at a certain desired level.
per branch through institutional relationships with • Conducting regular benchmarking and reducing
BUMN Companies, core debtors and local champions. unnecessary processes compared to market practice.
• Create bundling product promotions with transactional f. Activating business that can generate fee income driven
banking products and capabilities by the head office through B2B partnerships so that it can
• Promote incentives and closely monitor sales and create a trickle down effect for branches.
cross-selling activities in the SME & Retail business g. Proactively promoting fee income products that are
segments connected to the anchor companies oriented towards branch sales such as Wealth Management,
• Transform all sales staff to be oriented towards cross- loan related fee income such as trade finance and bank
selling activities in all segments guarantees, transactions such as PPOB and Mini ATM, etc.
c. Building a new business ecosystem, for example in the h. Restructuring coverage on SME and Mortgage
Electric Vehicle, Agriculture, & Health Industry ecosystems. • Reducing SME Centers to 24 and Mortgage Centers
• [EV Business] Collaboration with INDIKA Group, and to 19.
other related companies in the supply chain and value The operating model must also be changed in line with the
chain New Branch Model
• [Agricultural Industry] Capturing every potential 3. Redesigning the performance-oriented corporate culture.
opportunity through potential segmentation analysis a. Formation and Internalization of a Performance-Oriented
(sugar, rice, etc.) in the supply chain and value chain Corporate Culture
• Implementing different reward systems, such
as performance bonuses, based on individual
performance.
Annual Report 2024 126 PT Bank KB Bukopin Tbk
Page 127
• Implementing a flexible salary table with a focus on c. Establishment of Contract Management System & Budget
performance-oriented compensation. Management System
• Operating an incentive system, such as employee
stock ownership, that can motivate employees based Pursuing cost efficiency from idle real estate through the transfer
on improved business performance. of remaining lease rights for offices with long remaining lease
b. Regularly organizing low-performing employees terms, sale of idle real estate through cooperation with property
• Timely budget and target distribution. agents and auction companies, synergy cooperation with
• Ownership of KPIs through signing of early year subsidiaries and affiliates in office use, and issuing DIRE (Real
commitments. Estate Investment Fund) through cooperation with securities
• Implementation of Performance Improvement Plan. company VCM (Valbury Capital Management)
4. Conduct profitable promotions and collaborations with KBFG 1. Increasing Manpower capacity and capability
affiliates and subsidiaries a. RM capability enhancement
a. Promotion of Substantially Profitable Collaboration • Preparing learning syllabus and minimum standard
between KB Financial Group Affiliates through Channeling certification – capability per sales function
(with KB FMF, SKBF, KBBF, KBBS) and Introduction of Mutual • Increasing the number of qualified employees and
Fund Business and Sales (with KB Valbury, VCM). provide periodic training to further increase qualified
b. Changes in Insurance Management Structure employees
• •Reducing dependence on insurance brokers by • Education and examination programs must be
expanding direct cooperation and only working with reflected in RM promotion and assessment
bona fide insurance partners. b. Establishment of a separate recruitment engine
• •Updates to the Credit Life Insurance pattern on department to handle two functions separately (1) HR
Pension Loans to increase income and improve credit evaluation and restructuring; (2) Recruitment and talent
risk management. reallocation.
Utilization of customer information sharing for Marketing c. Building an Efficient Human Resource Operation System
purposes. through HR IT System Improvement
2. Outlet Strategy Changes
KB Bank not only focuses on resolving strategic issues, but also a. Radical changes in outlet strategy
strives to present innovation as the main driver of business • Breaking the Main Branch-Sub Branch model and
transformation. In line with this, the Bank has set a strategic becoming a self-discretion model like other banks.
agenda "Innovation for Turn Around", which is designed to improve • New branch model to support Business Center (SME
performance and optimize the implementation of efficiency & Mortgage).
initiatives. Through this strategy, KB Bank is committed to • Expanding the application and utilization of co-
implementing four main agendas in 2024, namely: location for idle real estate by subsidiaries or affiliated
1. Continuing cost hunt initiatives and terminating contracts companies.
that are detrimental to the Bank. • Identifying the possibility of using AYDA as a branch
a. Identifying and implementing new cost hunting initiatives office to reduce capital reduction factors.
• Negotiating existing contracts and seek new vendors b. Expansion into high potential areas based on micro market
to obtain the best market price that is comparable to industry and considering expanding into Jabodetabek
the company's profit area to increase branch footprint
• Arranging routine restructuring processes after the 3. Conducting Innovation before NGBS Implementation (SHINE)
2nd restructuring: regular layoffs and branch closures a. Process simplification through Business Process
to refine and increase branch footprints Restructuring – before NGBS adoption through market/
• Planning for centralization of operations before/after competitor benchmarking.
NGBS implementation. b. Higher level of centralization of operations & credit
b. Continuous improvement of unfair contracts and support
termination of transactions with companies involved • Centralization of regional back office from 6 regions
in unfair contracts and improve contract procedures to to be centered in Jakarta.
prevent unfair contracts in the future. • Centralization of credit support function (loan
disbursement) from main branch to be centered in
Jakarta. However, document and collateral storage
function remains in the branch.
Annual Report 2024 127 PT Bank KB Bukopin Tbk
Page 128
Management Analysis and Discussion
c. Elimination of unnecessary functions c. Implementing an Information Technology System for
• Continuing work-load analysis to identify unnecessary daily performance monitoring needs to monitor the
and redundant functions. effectiveness of AO SAM activities.
d. Eliminating unnecessary functions and merging tasks d. Increasing collaboration between Head Office and Branch
and responsibilities. Offices to control and mitigate Operational Risks on
pension loans: Flagging, Minus Salary, death insurance
As part of the transformation and performance optimization claims, etc.
efforts, KB Bank is also committed to improving asset quality and e. Accelerating the GO Live process from the retail collection
strengthening risk monitoring mechanisms. In order to ensure the monitoring application
sustainability of a healthy and competitive business, the Bank f. Establish cooperation with the best Collection Agency
has formulated three main agendas in 2024 which are focused to improve the capabilities of external parties in retail
on improving asset quality and strengthening the monitoring collection.
function of the second line of defense. g. Need to prepare disincentive factors for shifting the good
1. Strengthening Risk and Compliance Functions bank portfolio to bad bank. Portfolio transfer policies
a. Revamping Internal Capital Management System must be accompanied by knowledge transfer for a better
• Risk Appetite that focuses on CAR management understanding of the debtor's "condition"
through the implementation of a limit management 3. Prepare preventive actions in connection with the end of
system in each segment group. Covid-19 relaxation
• Implementing early warning indicators for proactive a. Cooperation between Risk Management and SAM to
response. conduct stress tests and periodic debtor assessments.
• Encouraging the improvement and automation of the b. Preparing internal guidelines and periodic restructuring
risk indicator calculation process. processes to prevent new NPLs and the impact of further
b. Strengthening the fundamental competitiveness of the capital reduction.
risk management organization c. Sales of Individual Non-Performing Loans: Focus on
• Building a risk management system to enable diverse hanging the “low hanging fruits” portfolio
limit management and monitoring of implementation d. Mapping all good Loan collateral in each branch/head
before/after. office by making a list of debtors who have high collateral
• Strengthening employee capabilities through liquidation value, high selling power and have no legal
recruitment of talented employees and conducting problems
internal development through training and e. Creating a detailed action plan in each branch and monitor
certification programs. its progress according to the target date
c. Expanding the Scope of Advanced Credit Risk Management f. Using external capabilities: cooperation with property
Models agents for Good Mortgage collateral
• Implementing a sophisticated Risk Model through g. Continuing to use the strategies that have been
the use of internal and external data for credit rating implemented: ABS schemes 1 and 2 (mixing balance sheets
modeling needs to expand the scope of credit rating and off-balance sheets to avoid large discount factors)
model implementation.
• Exploring the existing Risk Model for Unsecured Credit In 2024, KB Bank has set strategic steps to increase brand
products. awareness and accelerate the digitalization process, the Bank has
d. Strengthening Pre and Post Monitoring to Build Compliance formulated three main agendas in 2024 which aim to strengthen
Culture competitiveness in the increasingly dynamic banking industry.
• Building a Continuous Quality Assurance Monitoring 1. Increasing brand awareness through brand and logo changes.
System to Prevent Financial Incidents & strengthen a. Forming TFT Brand and Logo Changes (estimated time
the “ZERO DEFECT” campaign. 8 months)
• Conducting pre-assessment and periodic monitoring • Analysis of the brand and logo change process
of key tasks in the head office department. through Customer Surveys, New Name Surveys, Activity
• Enforcing strict disciplinary actions and encouraging Timelines, and Cost Analysis.
regular ethics training. • Registration of the Company's brand and logo change
2. Strengthening Special Asset Management (SAM) and Day Past initiative through the RBB to the OJK.
Due (DPD) • Approval from the OJK & Kemenkumham.
a. Increasing the number of AO SAM in a measurable manner, • Public Announcement
and conducting training to improve AO SAM capabilities.
b. Remapping the Man Power Planning Field Collection
combined with hiring more collection agents on the
mortgage & pension loan portfolio.
Annual Report 2024 128 PT Bank KB Bukopin Tbk
Page 129
b. Implementation of Brand and Logo Changes (estimated • Implementation of TUNTAS QRIS as an alternative
time 8 months) solution for customer transaction channels
• Physical touch point → outlet rebranding. • Utilizing Digital Applications for Integrated Business
• Credit Cards/Debit Cards. Collaboration with Affiliates and Subsidiaries
• E-channel → logo rebranding and UI Design. b. Implementation of TUNTAS QRIS as an alternative solution
• Marketing Communication Activities → Above the line for customer transaction channels
(TVC, Billboard, etc.) and Below the line (Customer c. Utilizing Digital Applications for Integrated Business
Gathering, souvenirs, etc.). Collaboration with Affiliates and Subsidiaries.
• Corporate Communication. 3. Ensure that the SHINE Project can be completed and
• Books & Stationery (ID Cards, Business Cards, etc.). implemented properly.
2. Developing applications that support the Digital ecosystem The implementation of the SHINE Project aims to achieve the
through B2B and B2C collaborations. Bank's aspirations, namely:
a. Retail Digital Apps: Enhance KBStar as one of the leading a. [Customer] "Providing easier and more convenient banking
digital applications for customers by increasing the services"
number of billers. • Even without visiting a branch, Can Provide the same
• Obtaining new billers either directly or through B2B complete banking services.
partnerships with aggregator companies. • By integrating branch business processing terminals,
• Accelerating the launch of digital applications to start So that it can increase the speed of the service process.
sales activities (Android and iOS registration stages). b. [Employee] "Improvement by increasing digital-based
• Corporate Digital Application: Maximize sales through business support"
cross-sell product bundling and feature enhancements • By automating manual processing, Increasing work
according to customer needs (full features will be productivity and eliminating operational risks.
available in M18) • Easy, fast and reliable integrated Data Search/
• Head Office-Branch Collaboration to engage in new Analysis/Utilization.
B2B & B2C partnerships: c. [Bank] "Securing the right infrastructure for a leap forward"
• Exploring new business models with B2B partnerships, • To enable One-Stop Banking Service, Integrated &
such as New Collection Agent partnerships for PPOB Automated for key processes.
and Mini ATMs, Korean remittance via POS, etc. • By internalizing tasks that have so far relied on
• Creating new delivery channels as alternative outsourcing, Improving the maintenance cost structure
transaction channels (Indomaret/Alfamart, etc.). d. To respond to changes that may occur in the future,
• Selectively enriching features on delivery channels Building an open system architecture
through direct or aggregators to increase fee income
(BPJS, e-money, e-commerce, p2p lending, etc.).
• Optimizing Open Banking (Open API) in line with B2C
partnerships.
Annual Report 2024 129 PT Bank KB Bukopin Tbk
Page 130
Management Analysis and Discussion
OPERATIONAL OVERVIEW PER
BUSINESS SEGMENT
A business segment is a group of assets and operational activities addition, Pensioner Credit is also equipped with optimal
that provide products or services with different risk characteristics protection through insurance.
and return rates compared to other segments. KB Bank classifies The main features offered include a loan ceiling starting
business segments based on applicable accounting policies, from IDR 1 million to IDR 300 million, as well as a flexible
namely into Operating Segments and Geographical Segments. tenor from 1 to 15 years, with a maximum age limit at the
time of repayment reaching 75 years.
In this case, the Company applies PSAK No. 5 (Revised 2009) to b. Pre-Retirement Credit (MPP)
ensure transparency in disclosing information, so that users of Pre-Retirement Credit (MPP) is a loan facility provided
financial statements can assess the characteristics and financial to Civil Servants (PNS) who are entering the retirement
impacts of business activities and the economic conditions in preparation period, namely up to two years before
which KB Bank operates. retirement. This product is designed as a financial solution
to prepare for the future with optimal protection through
In running its business, KB Bank focuses on collecting funds, insurance.
distributing credit, and providing banking services by developing The advantages of MPP Credit include easy application
products that are oriented to customer needs. process, light requirements, and competitive interest
rates. Installment payments can be made both before
In the banking sector, production refers to the achievements and after retirement. The available loan ceiling starts
obtained from marketing products and services carried out by the from IDR 1 million to IDR 300 million, with a maximum
Bank. In this report, the production performance of KB Bank as term of 15 years.
the main entity will be described, while the achievements of the c. Car Ownership Credit
Conventional Segment and Sharia Segment as Subsidiaries will Car Ownership Credit is a loan facility intended for
be further explained in the analysis and management discussion customers to purchase four-wheeled vehicles, both new
in this annual report. and used cars. This product offers a fast application
process, light requirements, and flexible payment
Overall, KB Bank's business segments are divided into two schemes, making it easier for customers to own their
main categories, namely Operating Segments and Geographical dream vehicle.
Segments. Where the Operating Segment includes the d. Home/Apartment Ownership Credit
Conventional, Financing, and Sharia groups. Geographical Home/Apartment Ownership Credit is a loan facility
Segments are classified based on operational areas, namely provided to customers to meet various needs, such as
Java, Sumatra, Kalimantan, and other areas. purchasing, renovating, or increasing the utility value
of houses and apartments. This product offers a fast
Operating Segment application process, easy requirements, and flexible
payment schemes, helping customers realize their dream
Conventional Banking Segment homes more easily.
e. Multipurpose Credit (KSG)
Conventional Banking consists of Credit products, Fund Products Multipurpose Credit (KSG) is a loan facility provided to
and Other Services. customers who are employees in companies with payroll
services at KB Bank. This loan can be used for various
Credit Products purposes, such as education costs, weddings, medical
care, travel, purchasing household appliances, and other
KB Bank offers various credit products, including Retail Credit, consumer needs.
MSME Credit, and Wholesale Credit. f. Back to Back Credit
Back to Back Credit is a loan facility provided to customers
Retail Credit with collateral in the form of savings, deposits, or checking
accounts, thus offering a safe and flexible financing
1. Retail Credit solution.
a. Pensioner Credit
KB Bank offers Pensioner Credit as a business capital
loan solution for retirees and widows/widowers of
retirees who receive monthly pensions. This product
is designed to support them to remain productive with
various advantages, such as a fast application process,
easy requirements, and competitive interest rates. In
Annual Report 2024 130 PT Bank KB Bukopin Tbk
Page 131
g. Credit Card operational activities of the company, down payments,
KB Bank provides a variety of Credit Card options, including cash reserves, or other working capital components
VISA, MASTERCARD, and private label (KB Bank Card), which according to the character of the debtor's business
are designed to meet shopping and cash transaction with a maximum repayment period of 1 (one) year.
needs easily and conveniently. With low and competitive ii) Investment Credit (KI)
interest rates, KB Bank credit cards provide flexibility Is a medium-term and long-term credit facility
without interest rate differences between shopping and provided to debtors to finance the procurement of
cash withdrawal transactions. Currently, KB Bank offers fixed assets and/or to finance the need for capital
various types of credit cards that can be adjusted to goods, including for rehabilitation, modernization,
customer needs, including: expansion, new projects, takeovers and refinancing
i) Infinite Credit Card; with a repayment period of between 3 (three) to 10
ii) World Credit Card; (ten) years that have derivative products.
iii) Platinum Credit Card; b. Non-Cash Loan Products
iv) Business Credit Card; Non-Cash Loan Products include Letter of Credit (L/C),
v) Customized Credit Card; Domestic Documented Credit Letter (SKBDN) and Bank
vi) Gold Credit Card; Guarantee/SBLC/Demand Guarantee.
vii) Classic Credit Card; i) Letter of Credit (L/C)
viii) Private Label KB Bank Card. Is an instrument or written promise issued by a Bank
h. Active Civil Servant Credit Channeling BPR (issuing Bank) at the request and written instructions
Active Civil Servant Credit Channeling BPR is a loan facility of the Debtor/customer (applicant).
provided to active Civil Servants through cooperation ii) Domestic Documented Credit Letter (SKBDN)
between KB Bank and BPR owned by Regional Government/ Commonly known as Domestic “Letter of Credit”
City Government throughout Indonesia. This product is (SKBDN) is any written promise based on a written
designed to assist Civil Servant in opening a business request from the applicant that binds the opening
or meeting various other needs, with the advantage of Bank.
wide reach to remote areas according to the location iii) Bank Guarantee
of the BPR. This credit offers a fast application process, Is a promise with certain terms and conditions
easy requirements, and optimal protection through regulated and stipulated in the Bank guarantee
insurance guarantees. Available features include a loan agreement between the Bank and the Debtor/Principal
ceiling ranging from IDR 1 million to IDR 200 million, with stating that upon the Principal's request, for a certain
a maximum tenor of 15 years or until retirement age. period of time, a certain amount and certain purposes,
the Bank will pay the Principal's obligations to the
MSME Credit Obligee, if the Principal defaults (breaks the promise)
to the Obligee.
KB Bank provides MSME products in two segments, namely Small 2. Micro Credit
and Medium Enterprises (SME) Credit and Micro Credit. a. People's Business Credit (KUR)
1. SME Credit People's Business Credit (KUR) is a financing facility
UMKM Credit is a financing facility that includes two types of intended for micro, small, medium enterprises, and
products, namely Cash Loan and Non-Cash Loan. Cash Loan cooperatives that have feasible business potential but
products consist of Working Capital Credit, Investment Credit, do not yet fully meet banking requirements (bankable).
and various derivative products or programs developed from This credit can be used for working capital or investment,
these generic products. This credit is designed to support the with a direct or indirect financing scheme (linkage), and
growth and development of small and medium enterprises is equipped with a guarantee from the Credit Guarantee
with a flexible financing scheme and according to business Institution.
needs. b. Swamitra Non-Fixed Capital Credit
a. Cash Loan Products Swamitra is a form of cooperation between KB Bank and
i) Working Capital Credit (KMK) cooperatives in developing and modernizing Savings and
Is a short-term credit facility provided to debtors to Loan Businesses (USP) through the use of technology and
finance the procurement of current assets and/or management system support. This partnership allows USP
replace trade debts, temporarily finance routine (daily) to provide broader financial transaction services, while
Annual Report 2024 131 PT Bank KB Bukopin Tbk
Page 132
Management Analysis and Discussion
still complying with applicable laws and regulations. Non-Fixed Capital Credit (MTT) is a loan facility provided by KB Bank to
cooperatives as working capital to support the operational activities of Swamitra savings and loan businesses.
Wholesale Credit
Wholesale Credit is a credit facility provided with a credit limit of more than IDR200 billion. In this segment, there are three main
types of products, namely Working Capital Credit, Investment Credit, and Syndicated Credit.
1. Working Capital Credit
Working Capital Credit is a short-term financing facility provided to meet the debtor's working capital needs, with a maximum
repayment period of one year. This credit is designed to help customers increase liquidity, meet funding needs, and run the
company's daily operations optimally.
2. Investment Credit
Investment Credit is a medium and long-term financing facility provided to debtors to support the procurement of fixed assets,
development of facilities, or construction of projects that support the smooth running of the business. This credit aims to fund
business operations, production of goods or services, with a return of funds sourced from the commercialization of the project.
The repayment period for this credit ranges from 3 to 10 years.
3. Syndicated Credit
Syndicated Credit is a financing facility provided to debtors through cooperation between several banks to jointly fund a project.
This scheme allows for large-scale funding with risks distributed among lenders.
Credit Product Profitability
As of December 31, 2024, total credit disbursed by KB Bank was recorded at IDR47.53 trillion, indicating a decrease of 3.83% or a
decrease of IDR1.89 trillion. The decrease was due to the Company's strategy to reduce poor quality portfolios, namely reducing LAR
through various schemes, covering intensive collection, portfolio sales and write-offs.
Credit Product Performance
(in billion Rupiah)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
MSME Credit 11.619 24,45% 15.633 31,63% (4.014) -25,68%
Consumer Credit 14.754 31,04% 12.458 25,21% 2.296 18,43%
Wholesale Credit 21.154 44,51% 21.328 43,16% (173) -0,81%
Total 47.527 100,00% 49.419 100,00% (1.891) -3,83%
Retail Credit Product Performance
(in billion Rupiah)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
MSME Credit 11.619 44,06% 15.633 55,65% (4.014) -25,68%
Consumer Credit 14.754 55,94% 12.458 44,35% 2.296 18,43%
TOTAL 26.373 100,00% 28.091 100,00% (1.718) -6,12%
In 2024, retail credit performance decreased by 6.12% or decreased by IDR1.72 trillion when compared to the previous year which was
recorded at IDR28.10 trillion. The descrease was due to the Company's strategy to reduce poor quality portfolios, namely reducing
LAR through various schemes, covering intensive collection, portfolio sales and write-offs.
Annual Report 2024 132 PT Bank KB Bukopin Tbk
Page 133
Credit Card
KB Bank has been developing the Credit Card business since 2003, making it one of the mature business segments. This business
remains a promising choice with bright prospects in providing easy services for customers.
Through KB Bank VISA, MASTERCARD, and private label (KB Bank Card) Credit Cards, customers can enjoy various conveniences,
including shopping transactions and cash withdrawals. In addition, this credit card offers low and competitive interest rates for all
types of transactions.
Currently, the Company provides various types of credit cards, including:
1. Infinite Credit Card;
2. World Credit Card;
3. Platinum Credit Card;
4. Business Credit Card;
5. Customized Credit Card;
6. Gold Credit Card;
7. Classic Credit Card;
8. Private label KB Bank Card.
Credit Card Business Performance
The Company is one of the banks in Indonesia that has a license as a Credit Card issuer and card payment recipient through EDC
machines. In addition, the Company also has a license to issue private label cards known as KB Bank Card. With the support of
regulations and available infrastructure, the Company's credit card business has a great opportunity to continue to grow.
Throughout 2024, KB Bank continues to strive for credit card business growth and payment acceptance by implementing the following
strategies:
1. Focus on acquiring Infinite & World Card Credit Cards for Priority customers
2. Distribution of Business Card Credit Cards for the Bank's Strategic Partners, especially corporate customers and subsidiaries &
affiliates
3. EDC machine marketing is more focused on Korean Merchants including Restaurants, Supermarkets, Clinics, Cinemas & Car Dealers
while other segments focus on anchor merchants and chain stores
2023-2024 Credit Card Business Performance
Growth
Description 2024 2023
Difference Percentage (%)
Total Cardholders 538.783 553.842 (15.059) -2,72%
Card User (billion IDR) 515 623 (108) -17,34%
Credit Issued (billion IDR) 380 457 (77) -16,78%
Fee-based Credit Card (billion IDR) 29 38 (9) -23,68%
Sales Volume of Merchant (billion IDR) 229 359 (130) -36,21%
Fee-based Merchant (billion IDR) 4 4 - 0,00%
MSMEs Credit
MSMEs Credit Product Performance
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
SMEs Credit 10.861 93,47% 14.609 93,45% (3.749) -25,66%
Micro Credit 759 6,53% 1.024 6,55% (266) -25,94%
Total 11.619 100,00% 15.633 100,00% (4.014) -25,68%
Annual Report 2024 133 PT Bank KB Bukopin Tbk
Page 134
Management Analysis and Discussion
KB Bank recorded MSMEs Credit performance in 2024 of IDR11.62 trillion, which is a decrease of 25.68% or equivalent to IDR4.01 trillion
when compared to the previous year which was recorded at IDR15.63 trillion. This decline was mainly due to the transfer of problematic
SME credit portfolios to other departments or those written off.
SMEs Credit
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Working Capital Loan 4.708 43,35% 5.000 34,23% (292) -5,84%
Investment Loan 1.862 17,15% 2.762 18,91% (900) -32,58%
Equipment Financing 64 0,59% 125 0,85% (61) -48,88%
Dealer Financing 512 4,72% 640 4,38% (127) -19,89%
Other 3.714 34,19% 6.082 41,63% (2.369) -38,94%
Total 10.861 100,00% 14.609 100,00% (3.749) -25,66%
By the end of 2024, total SMEs credit was IDR10.86 trillion, which is a decrease of 25.66% or equivalent to IDR3.75 trillion when compared
to the position at the end of 2023 which reached IDR14.61 trillion. This was mainly influenced by the transfer of problematic debtors
and SME debtors who were written off.
Micro Credit
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
People’s Business Credit 86 0,74% 110 0,71% (24) -21,78%
Swamitra Non-Fixed Capital Credit 672 5,79% 914 5,85% (242) -26,44%
Total 759 6,53% 1.024 6,55% (266) -25,94%
The amount of micro credit in 2024 reached IDR759 billion, which is a decrease of IDR266 billion or equivalent to 25.94% when compared
to the position in 2023 which was recorded at IDR1.02 trillion. This was influenced by the bank's policy not to increase Swamitra's
current credit exposure, while for People’s Business Credit (KUR) products, the decrease was due to the elimination of KUR Center
and RM KUR in 2024, so that business units carried out more non-KUR credit processes.
Fee based Income Non Cash Loan
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Trade Finance 5,9 80,22% 7.070 62% -1.170 -16,55%
Bank Guarantee 1.455 19,78% 11.398 38% -9.943 -87,23%
Total 7.355 100% 18.468 100% -11.113 -60,17%
KB Bank recorded Total Fee Based Income Non Cash Loan as of December 31, 2024 of Rp7.36 trillion, a decrease of 60.17% or equivalent
to Rp11.11 trillion when compared to the position as of December 31, 2023 which was recorded at Rp18.47 trillion. This is due to
restrictions on the issuance of Bank Guarantees (BG) in 2024, namely the issuance of BG only for PLN projects guaranteed by PT
Asuransi Perisai Listrik Nasional (APLN).
Annual Report 2024 134 PT Bank KB Bukopin Tbk
Page 135
Wholesale Credit
The description of the performance of each product during the fiscal year period is as follows.
Wholesale Product Performance
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Working Capital Loan 8.461 40,00% 10.361 48,58% (1.900) -18,34%
Investment Loan 5.873 27,76% 6.415 30,08% (542) -8,45%
SIndication Credit 6.820 32,24% 4.551 21,34% 2.269 49,86%
Total 21.154 100,00% 21.328 100,00% (173) -0,81%
The amount of Wholesale credit until the end of 2024 was recorded at IDR21.15 trillion, which is a decrease of IDR173 billion due to
the inclusion of SAM or equivalent to -0.81% when compared to 2023 which was recorded at IDR21.33 trillion. This decrease occurred
due to loan expansion.
Wholesale Credit
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Koreanlink 6.312 29,87% 4.242 19,89% 2.069 48,77%
Non-Korean 14.843 70,16% 17.085 80,11% (2.242) -13,12%
Total 21.154 100,00% 21.328 100,00% (173) -0,81%
Throughout 2024, KB Bank recorded a wholesale credit of IDR21.15 trillion, which is a decrease of IDR173 billion or -0.81% compared
to the previous year which reached IDR21.33 trillion. This was mainly influenced by remittance/repayment.
Fund Products
The fund products offered by the Company consist of Retail and Wholesale fund products.
1. Retail Segment
The Retail business segment includes funding for MSMEs and consumers, which are combined to create greater opportunities for
marketing funding. This change allows KB Bank to expand funding potential not only from individual customers, but also from
business entities or companies.
The main focus of this segment is to increase the number of customers in the mass affluent (middle) category, build a funding
structure with a stable composition of low-cost funds, and encourage an increase in the number of transactions. The Retail
funding business strategy is also strengthened by an integrated marketing program that is not only aimed at selling products,
but also strengthening KB Bank's image.
The following are the funding products offered in the Retail business:
a. Current Account
b. Third party fund savings that can be withdrawn using an ATM card (individual), check, current account bill, or other equivalent
order. The types of current account provided by KB Bank to customers are:
• General Current Account
Savings in Rupiah currency to meet the company's daily transaction needs.
• Foreign Currency Current Account
Savings in foreign currency to meet the company's daily foreign currency transaction needs.
c. Savings
KB Bank offers various types of savings products designed to meet the various needs of customers, both for daily transactions,
future financial planning, investments to optimize interest income, to preparing funds for business and religious needs. The
following are the types of savings available at KB Bank:
• KB Bank Tabungan Siaga Savings
Savings whose withdrawal can only be made according to certain agreed conditions, and cannot be withdrawn by check/
current account bill or equivalent.
Annual Report 2024 135 PT Bank KB Bukopin Tbk
Page 136
Management Analysis and Discussion
• KB Bank Tabungan Siaga Cooperation Term deposits in foreign currency for individual
Savings cooperation designed specifically for customers and business entities that can only be
cooperation between PT Bank KB Bukopin Tbk and withdrawn at certain times according to the agreement.
companies in the context of payroll (employee • Merdeka Deposits
salary payment) or other cooperation that has the Term deposits that can be withdrawn at any time
characteristic of collective savings opening. according to the agreement between the customer
• KB Bank Business Tabungan Siaga Savings (Individuals and the Company, with the added value of being free
and Business Entities) of penalty fees if cashed before maturity.
Savings intended for individuals and business entities • Online Deposits
that are legal entities or not. This savings provides Term deposits for individual customers that can
convenience for customers in monitoring their only be withdrawn at certain times according to the
business transactions printed in the savings book. agreement in rupiah currency and can only be accessed
The services provided to business savings account online through the KB Bank digital application.
holders are very attractive, including the availability
of ATM cards, e-banking, and automatic fund transfer 2. Wholesale
facilities from savings to current accounts or vice versa The Wholesale fund business acts as a balancing segment in
(SiAgamatic). the growth of third-party funds and the Company's liquidity
• KB Bank Premium Tabungan Siaga Savings needs. This segment targets state-owned and national private
Savings with interest equivalent to deposits that have companies by implementing a follow the money strategy and
various services, conveniences, and flexibility. increasing depositor loyalty through operational banking
• KB Bank Savings Plan cooperation as the basis for fund placement.
Savings intended for individuals to meet future needs The products and services offered are packaged in an
with a fixed deposit amount each month and can integrated service system, including cash management,
only be withdrawn at certain times according to the host to host (H2H) payments, virtual accounts, and various
agreement. other transaction services. The main source of funds in the
• KB Bank Dollar Tabungan Siaga Savings Wholesale business comes from current accounts and deposits
Savings in foreign currency for customer transaction with competitive interest rates. Following are the details of
needs. Wholesale business fund products:
• Tabunganku a. Currect Account
Savings which are a Government program intended • General Currect Account
for individuals without administrative fees. Deposits in Rupiah currency to meet the company's
• Siaga Retirement Savings daily transaction needs.
Savings intended to collect funds from retirees
including pension payments. • Foreign Currency Currect Account
• SIMPEL Savings (Student Savings) Deposits in foreign currency to meet the company's
Savings for students issued nationally by banks in daily foreign currency transaction needs.
Indonesia, with easy and simple requirements and b. Deposit
attractive features, in the context of education and • KB Bank Rupiah Deposit
inclusion to encourage a culture of saving from an Term deposits for individual customers and business
early age. entities whose withdrawals can only be made at
• SiAga Digital Savings (KBstar) certain times according to the agreement in Rupiah
Digital-based individual savings where account currency.
opening can be done only through an application • Foreign Currency Deposits
that contains various features that can be accessed Term deposits in foreign currency for individual
to carry out various transactions. customers and business entities whose withdrawals
d. Deposit can only be made at certain times according to the
KB Bank provides deposit products as a term deposit agreement.
solution that offers more competitive interest rates than • On Call Deposits
savings and current accounts. This product is designed Term deposits whose withdrawals can only be made
to meet the needs of customers who want savings with with prior notification according to the agreement
a certain period of time and more optimal returns. In the between the customer and the bank.
Retail business segment, KB Bank offers various deposit
options as follows:
• General Deposits
Term deposits for individual customers and business
entities whose withdrawals can only be made at
certain times according to the agreement in rupiah
currency.
• Foreign Currency Deposits
Annual Report 2024 136 PT Bank KB Bukopin Tbk
Page 137
Fund Product Productivity
The total number of accounts collected by KB Bank as of December 31, 2024 was recorded at 440,657 units, which is a decrease of
-103,783 units or equivalent to -19.06% when compared to 2023 which was recorded at 544,440 units. This was due to the closure of
dormant accounts with a balance of 0.
Number of Fund Product Accounts
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Retail 438.531 99,52% 542.626 99,67% (104.095) -19,18%
Wholesale 2.126 0,48% 1.814 0,33% 312 17,20%
Total 440.657 100,00% 544.440 100,00% (103.783) -19,06%
Meanwhile, in 2024, KB Bank recorded funds of Rp46.59 trillion, an increase of 4.03% or equivalent to Rp1.8 trillion when compared to
2023 which reached Rp44.79 trillion. This is the Bank's strategy to increase low-cost funds and reduce COF from third-party placements.
Total Fund of the Fund Product
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Retail 29.769 63,89% 30.008 67,00% (240) -0,80%
Wholesale 16.824 36,11% 14.781 33,00% 2.044 13,83%
Total 46.593 100,00% 44.789 100,00% 1.804 4,03%
Retail Funds
The Retail business funding segment is obtained through various savings, checking, and deposit products offered to individuals and
business entities. The following is a summary of the Company's Retail fund product performance:
Number of Retail Fund Account
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Current
13.089 2,98% 13.650 2,52% (561) -4,11%
Account
Savings 409.311 93,34% 512.298 94,41% (102.987) -20,10%
Deposit 16.131 3,68% 16.678 3,07% (547) -3,28%
Total 438.531 100,00% 542.626 100,00% (104.095) -19,18%
The number of third-party fund accounts in the KB Bank Retail fund segment was recorded to have decreased by 104,095 units compared
to 2023 which was recorded at 542,626 units to 438,531 units in 2024. This decrease occurred due to the number of third-party fund
accounts in the KB Bank Retail fund segment was recorded to have decreased by 105,984 units from 2023 which was recorded at
542,626 units to 436,642 units in 2024. The decrease occurred due to a decrease in accounts caused by accounts with dormant status
and the balance in the account was IDR 0.
Annual Report 2024 137 PT Bank KB Bukopin Tbk
Page 138
Management Analysis and Discussion
Total Third Party Funds from Retail Segment
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Current Account 3.358 11,28% 1.763 5,88% 1.594 90,42%
Savings 5.468 18,37% 5.056 16,85% 412 8,16%
Deposit 20.943 70,35% 23.189 77,28% (2.246) -9,69%
Total 29.769 100,00% 30.008 100,00% (240) -0,80%
KB Bank recorded the Total Third Party Funds of the Retail Segment in 2024 at IDR29.77 trillion, which is a decrease of 0.80% or
equivalent to IDR240 billion when compared to the previous year which was recorded at IDR30.01 trillion. This decrease was mainly
due to withdrawals from the bank's large customers.
Current Account
As of December 31, 2024, the number of checking accounts in the KB Bank Retail fund segment reached 13,089 units, which is a
decrease of 4.11% or equivalent to 561 units when compared to the previous year's achievement of 13,650 units. This was influenced
by a decrease in business activity (banking transactions) due to the impact of the limited number of bank branch offices.
Number of Retail Current Accounts
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
General Current Account 12.625 96,46% 13.127 96,17% (502) -3,82%
Foreign Currency Current Account 464 3,54% 523 3,83% (59) -11,28%
Total 13.089 100,00% 13.650 100,00% (561) -4,11%
Total Retail Current Account Funds
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
General Current Account 3.140 93,51% 1.722 97,63% 1.418 82,37%
Foreign Currency Current Account 218 6,49% 42 2,37% 176 422,28%
Total 3.358 100,00% 1.763 100,00% 1.594 90,42%
By the end of 2024, the total funds from current account products in the KB Bank Retail fund segment reached IDR3.36 trillion, which is
an increase of 90.42% or equivalent to IDR1.59 trillion when compared to the position at the end of 2023 which reached IDR1.76 trillion.
Savings
As of December 31, 2024, the number of savings product accounts in the Retail fund segment reached 409,311 units, which is a decrease of
20.10% or a decrease of 102,987 units when compared to the previous year's achievement of 512,298 units. This decrease was mainly due to the
competition with competitors over the existence of digital services that make it easier for customers to transact through digital applications.
Annual Report 2024 138 PT Bank KB Bukopin Tbk
Page 139
Number of Retail Savings Accounts
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
SiAga KB Bank 57.266 13,99% 65.924 12,87% (8.658) -13,13%
SiAga KB Bank Cooperation 56.713 13,86% 53.385 10,42% 3.328 6,23%
SiAga KB Bank Plan 3.997 0,98% 5.187 1,01% (1.190) -22,94%
SiAga KB Bank Individual Business 7.391 1,81% 8.463 1,65% (1.072) -12,67%
SiAga KB Bank Business Entity 5.120 1,25% 7.194 1,40% (2.074) -28,83%
SiAga KB Bank Premium 1.436 0,35% 1.488 0,29% (52) -3,49%
SiAga KB Bank Foreign Currency 343 0,08% 283 0,06% 60 21,20%
SiAga KB Bank Retirement 200.093 48,89% 190.276 37,14% 9.817 5,16%
SIMPEL 33.533 8,19% 32.705 6,38% 828 2,53%
Tabungan Rakyat Savings 3.630 0,89% 3.632 0,71% (2) -0,06%
SiAga Digital (KBstar) 152.681 37,30% 98.671 19,26% 54.010 54,74%
TabunganKu 43.389 10,60% 48.722 9,51% (5.333) -10,95%
Other Savings 30 0,01% - 0,00% 30 -
Total 409.311 100,00% 512.298 100,00% (102.987) -20,10%
Total Funds for Retail Savings Products
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
SiAga KB Bank 1.144 20,92% 922 18,23% 222 24,09%
SiAga KB Bank Cooperation 195 3,57% 207 4,09% (12) -5,66%
SiAga KB Bank Plan 59 1,08% 85 1,68% (26) -30,46%
SiAga KB Bank Individual Business 497 9,09% 487 9,63% 10 2,03%
SiAga KB Bank Business Entity 1.027 18,78% 942 18,64% 85 8,99%
SiAga KB Bank Premium 1.254 22,93% 1.433 28,35% (179) -12,50%
SiAga KB Bank Foreign Currency 82 1,50% 54 1,06% 28 52,66%
SiAga KB Bank Retirement 381 6,97% 344 6,80% 37 10,87%
SIMPEL 2 0,04% 3 0,05% (1) -20,14%
Tabungan Rakyat Savings 184.301 3.370,42% 266.083 5.262,95% (81.782) -30,74%
SiAga Digital (KBstar) 24.983 456,88% 19.995 395,49% 4.988 24,95%
TabunganKu 75 1,37% 87 1,73% (12) -14,20%
Other Savings (208.532) -3813,54% (285.585) -5648,70% 77.054 -26,98%
Total 5.468 100,00% 5.056 100,00% 412 8,16%
The total savings product funds in the Retail fund segment up to December 31, 2024 were recorded at IDR5.47 trillion, which an increase
of IDR412 billion or 8.16% compared to the position on December 31, 2023, which reached IDR5.06 trillion. This was mainly driven by
the CASA campaign program in 2024.
Annual Report 2024 139 PT Bank KB Bukopin Tbk
Page 140
Management Analysis and Discussion
Deposit
Up to December 2024, the number of deposit product accounts in the Retail fund segment was recorded at 16,131 units, which is a
decrease of 547 units or 3.28% compared to the position on December 31, 2023, which reached 16,678 units. This was mainly due to a
decrease in customer fund placements in deposit products, which affected deposit accounts.
Number of Retail Deposit Product Accounts
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
General Deposit 12.766 79,14% 14.004 83,97% (1.238) -8,84%
Foreign Currency Deposit 243 1,51% 269 1,61% (26) -9,67%
Merdeka Deposit 3.106 19,25% 7.533 45,17% (4.427) -58,77%
Business Entity Deposit - 0,00% 2.195 13,16% (2.195) -100,00%
Deposit on Call (DOC) 16 0,10% 10 0,06% 6 60,00%
Total 16.131 100,00% 16.678 100,00% (547) -3,28%
Total Retail Deposit Product Funds
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
General Deposit 19.589 93,53% 14.447 62,30% 5.142 35,59%
Foreign Currency Deposit 1.122 5,36% 984 4,25% 138 13,97%
Merdeka Deposit 232 1,11% 348 1,50% (116) -33,31%
Business Entity Deposit - 0,00% 6.771 29,20% (6.771) -100,00%
Deposit on Call (DOC) - 0,00% 639 2,76% (639) -100,00%
Total 20.943 100,00% 23.189 100,00% (2.246) -9,69%
KB Bank recorded the amount of deposit product funds in the Retail fund segment in 2024 at IDR20.94 trillion, a decrease of IDR2.25
trillion or 9.69% compared to 2023 which was recorded at IDR23.19 trillion. This was mainly driven by the bank's strategy to increase
low-cost funds and reduce COF from the third fund placement while maintaining total managed funds stable.
Wholesale Funds
In the Wholesale business segment, the Company offers three types of savings products for Wholesale customers, namely Current
Accounts, Savings, and Deposits. The Company proactively utilizes the network of Korean companies operating in Indonesia to
encourage the growth of Wholesale funds. The following are details of the performance of Wholesale fund products successfully
collected by this business segment:
Number of Wholesale Fund Accounts
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Current Account 1.133 53,29% 1.135 62,57% (2) -0,18%
General Current Account 941 44,26% 945 52,09% (4) -0,42%
Foreign Currency Current
192 9,03% 190 10,47% 2 1,05%
Account
Annual Report 2024 140 PT Bank KB Bukopin Tbk
Page 141
Number of Wholesale Fund Accounts
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Savings 270 12,70% 132 7,28% 138 104,55%
Deposits 723 34,01% 547 30,15% 176 32,18%
Rupiah Deposits 618 29,07% 510 28,11% 108 21,18%
Foreign Currency Deposits 84 3,95% 29 1,60% 55 189,66%
Deposits on Call (DOC) 21 0,99% 8 0,44% 13 162,50%
Total 2.126 100,00% 1.814 100,00% 312 17,20%
By the end of 2024, the number of product accounts in the Wholesale fund segment was recorded at 2,126 units, which is an increase
of 312 units or 17.20% compared to the previous year's position which reached 1,814 units. The increase in the number of accounts
occurred because NTB (New To Bank) increased, in line with the achievement of the set business targets. The increase in NTB (New To
Bank) itself was influenced by new loan transactions that used the DPK (Third Party Funds) component, hence it had a direct impact
on the increase in accounts.
Total Wholesale Fund
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Current Account 2.931 17,42% 1.414 9,57% 1.517 107,27%
General Current Account 2.324 13,82% 1.005 6,80% 1.320 131,39%
Foreign Currency Current Account 607 3,61% 410 2,77% 197 48,14%
Savings 1.447 8,60% 1.817 12,30% (370) -20,36%
Deposits 12.446 73,97% 11.549 78,14% 897 7,76%
Rupiah Deposits 10.327 61,38% 8.787 59,45% 1.540 17,52%
Foreign Currency Deposits 1.782 10,59% 2.466 16,68% (683) -27,72%
Deposits on Call (DOC) 336 2,00% 296 2,00% 40 13,60%
Total 16.824 100,00% 14.781 100,00% 2.044 13,83%
The Company recorded the amount of funds in the Wholesale fund segment of IDR16.82 trillion, which is an increase of IDR2.04 trillion
or 13.83% compared to 2023 which was recorded at IDR14.78 trillion. This was driven by an increase in third-party funds.
Fee Based Income
The Company's Fee Based Income comes from various activities, including trading in Treasury products, Public Services, Trade Finance,
Bank Guarantees, and agency services. In addition, there was also an increase in e-banking services, corporate internet banking -
KBstarbiz, credit card fees, custodian services, management, IT Swamitra, and public utilities. In line with the development of banking
services, the Company also presents investment products and wealth management services for its customers.
The details of fee based income services are explained as follows:
Capital Market and Financial Institution Services
Capital Market and Financial Institution Services are one of the Company's main business lines. The Company continues to improve the
quality of services and develop various initiatives to strengthen customer trust and satisfaction in using the services of Trustees and
Custodians of PT Bank KB Bukopin Tbk. The provision of these services, including Trustee and Custodian Sales services, contributes
to the increase in the Company's fee-based income.
Annual Report 2024 141 PT Bank KB Bukopin Tbk
Page 142
Management Analysis and Discussion
Fee Based Income Trustee of KB Bank Fee Based Income Custodian of KB Bank
No Period Cumulative Fee Based Income No Period Cumulative Fee Based Income
1 Jan-24 456.042.500 1 Jan-24 395.175.515
2 Feb-24 1.275.549.500 2 Feb-24 581.631.722
3 Mar-24 2.997.602.500 3 Mar-24 1.025.935.020
4 Apr-24 3.580.067.540 4 Apr-24 1.286.213.406
5 May-24 4.989.297.200 5 May-24 1.690.707.438
6 Jun-24 5.797.113.150 6 Jun-24 1.784.451.024
7 Jul-24 7.954.248.600 7 Jul-24 2.086.152.090
8 Aug-24 9.616.650.750 8 Aug-24 2.366.871.857
9 Sep-24 10.415.365.700 9 Sep-24 2.566.131.057
10 Oct-24 12.867.121.150 10 Oct-24 2.800.356.948
11 Nov-24 14.335.201.850 11 Nov-24 2.910.832.320
12 Dec-24 15.663.916.800 12 Dec-24 3.009.386.801
With the support of the Majority Shareholder, Kookmin Bank Seoul, the Company continues to strengthen its reputation. This is reflected
in the increasingly extensive cooperation with almost 600 correspondent banks, both domestically and abroad. This partnership
supports the Company's business expansion, especially in international money transfer services (remittance), export-import trade,
and various other transactions that contribute to increasing fee-based income. The Company's Financial Institution & Correspondent
Bank products include the issuance of Demand Guarantees, KB Bank IDR Vostro Accounts, Rediscounting Money Order transactions,
and Banker's Acceptance.
KB Bank Trade Finance
KB Bank Trade Finance is a trade financing service offered by the Company to support transactions for the sale and purchase of
goods between sellers and buyers, both domestically and internationally. This product includes various services, including Export,
Import, Domestic Documented Letter of Credit (SKBDN), Bank Guarantee, Standby L/C, and Flexy Bill. The following are details of the
performance of the KB Bank Trade Finance product.
Number of KB Bank Trade Finance Transactions
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Export Service 45 0,26% 153 0,64% (108) (70,59)%
Import Service 49 0,28% 115 0,48% (66) (57,39)%
Remittance 17.227 99,46% 23.529 98,87% (6.302) (26,78)%
Total 17.321 100% 23.797 100% (6.476) -27,21%
Note: All Flexy + Invoice Financing products do not have new issuance transactions but only renewals so they are not included in the number of transactions
Performance of KB Bank Trade Finance
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Export Service 261 4,42% 2.026 24,00% (1.765) -87,12%
Import Service 1.239 20,96% 1.406 16,66% (167) -11,88%
Remittance 4.410 74,62% 5.009 59,34% (599) -11,96%
Total 5.910 100% 8.441 100,00% (2.531) -29,98%
Annual Report 2024 142 PT Bank KB Bukopin Tbk
Page 143
Treasury
The Company manages liquidity in accordance with the regulations of the Financial Services Authority (OJK) and Bank Indonesia (BI),
while continuing to optimize profitability. Treasury coordinates with business and support units to monitor daily cash flow, including
the movement of large customer funds and daily trends, in order to develop an effective liquidity management strategy.
As a liquidity manager, the Company acts as a profit center by maximizing interest income and fee-based income. Transactions are
carried out with various parties, including Bank Indonesia, commercial banks, securities, and money brokers. The main focus lies on
foreign exchange trading activities to strengthen the role of treasury as a center of profitability. The following are treasury products
and services offered to customers:
1. Forex trading transactions (value today, tom, spot, forward, swap);
2. Deposit on Call (DOC);
3. Bond trading transactions (government and corporate).
Treasury Transaction Volume
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Capital Market 247.952.441 61,96% 242.148.600 70.98% 5.803.841 2,40%
Foreign Currency 144.864.150 36,20% 88.405.596 25.91% 56.458.554 63,86%
Marketable Securities 7.359.000 1,84% 10.610.727 3.11% (3.251.727) -30,65%
Total Treasury Transaction
400.175.591 100,00% 341.164.923 100% 59.010.668 17,30%
Volume
Treasury Interest Income
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Interest Income from Bank Indonesia 84.844 8,47% 213.933 22.01% (129.089) -60,34%
Interest Income from Other Banks 124.383 12,41% 78.925 8.12% 45.458 57,60%
Bond Interest Income 792.808 79,12% 679.262 69.87% 113.546 16,72%
Total Treasury Interest Income 1.002.035 100% 972.120 100% 29.915 3,08%
Treasury Non-Interest Income
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Foreign Currency Transactions 22.656 55,85% 12.979 52.51% 9.677 74,56%
Securities and Mutual Fund
17.908 44,15% 11.740 47.49% 6168 52,54%
Transactions
Total Treasury Interest Income 40.564 100% 24.719 100% 15.845 64,10%
Services and Other Services
In 2024, the Company offers various services and services, including Card Business, E-Banking, KB Bank Priority, corporate internet
banking - Kbstarbiz, State Revenue Module, and various other banking services.
Annual Report 2024 143 PT Bank KB Bukopin Tbk
Page 144
Management Analysis and Discussion
Business Card
Business Card Product Performance
(in billion Rupiah, except transaction amounts)
December 31, 2024 December 31, 2023
Description
Number of Transactions Nominal Number of Transactions Nominal
KB Bank Credit Card 816.571 516 907.838 623
Notes: number of credit card transactions in a year
E-Banking
E-Banking Product Performance
(in billion Rupiah, except transaction amounts)
December 31, 2024 December 31, 2023 Growth
Description Number of Number of Number of
Nominal Nominal Nominal
Transactions Transactions Transactions
ATM 213.767 132.781 1.470.465 1.043.231 (1.256.698) (910.450)
KBstar Digital Application 537.114 487.483 8.076 7.313 529.038 480.170
KB Bank Priority
KB Bank Priority Performance
(in billion Rupiah, except transaction amounts)
December 31, 2024 December 31, 2023 Growth
Description Number of Number of Number of
Nominal Nominal Nominal
Transactions Transactions Transactions
KB Bank Priority 9.095 3.980 7.250 3.073 1.845 907
Corporate Internet Banking
Corporate Internet Banking Performance - KBstarbiz
(in billion Rupiah, except transaction amounts)
December 31, 2024 December 31, 2023 Growth
Description Number of Number of Number of
Nominal Nominal Nominal
Transactions Transactions Transactions
Corporate Internet Banking 51.282 13.281 3.791 800 47.491 12.481
State Revenue Module (MPN)
State Revenue Module (MPN) Performance
(in billion Rupiah, except transaction amounts)
December 31, 2024 December 31, 2023 Growth
Description Number of Number of Number of
Nominal Nominal Nominal
Transactions Transactions Transactions
State Revenue Module (MPN) 8.958 1.408 11.297 1.565 (2.339) (157)
Other Banking Services
Other Banking Services Performance
(in billion Rupiah, except transaction amounts)
December 31, 2024 December 31, 2023 Growth
Description Number of Number of Number of
Nominal Nominal Nominal
Transactions Transactions Transactions
Listrik Prabayar (Prepaid) 102.925.137 9.803 33.057.890 3.289 69.867.247 6.514
Virtual Account Giro KB Bank 5.404 15 4.556 14 848 1
EDC 25.025.879 19.665 25.117 20 25.000.762 19.645
Annual Report 2024 144 PT Bank KB Bukopin Tbk
Page 145
Financing Segment
In the Financing segment, products and services provided through KB Bukopin Finance include Investment Financing, Working Capital
Financing, and Multipurpose Financing.
Financing Segment Productivity
On balance sheet financing products were recorded at IDR721.73 billion in 2024, an increase of 165.13% or IDR449.52 billion compared
to the previous year's position of IDR220.10 billion. Meanwhile, joint financing products decreased by IDR532.26 billion from 2023
which was recorded at IDR569.85 billion to IDR37.59 billion in 2024.
The details of the performance of on balance sheet and joint financing products are presented as follow:
Financing Products (On Balance Sheet)
Financing Products Performance (On Balance Sheet)
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Investment Financing 685.675 95,00% 237.008 87,07% 448.667 189,30%
Working Capital Financing 25.000 3,46% 28.413 10,44% (3.413) -12,01%
Multipurpose Financing 433 0,06% 1.503 0,55% (1.070) -71,16%
Sales and Purchase Financing (Sharia) 10.624 1,47% 5.294 1,94% 5.330 100,68%
Total 721.732 100,00% 272.218 100,00% 449.515 165,13%
Financing Products (Joint Financing)
Financing Product Performance (On Balance Sheet)
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Investment Financing 18.589 49,46% 354.581 62,22% (335.992) -94,76%
Working Capital Financing 6 0,01% 294 0,05% (288) -98,11%
Multipurpose Financing 18.751 49,89% 189.123 33,19% (170.371) -90,09%
Sales and Purchase Financing (Sharia) 242 0,64% 25.852 4,54% (25.610) -99,06%
Total 37.588 100,00% 569.849 100,00% (532.261) -93,40%
Sharia Segment
Products and services in the financing segment are provided by KB Bank Syariah, a subsidiary of the Company. The products offered
include various types of sharia-based financing, funding products in accordance with sharia provisions, and various other services
designed to meet financial needs in accordance with sharia principles.
Sharia Segment Productivity
The productivity of the sharia segment, which includes financing products, funding products and fee-based income, is presented as
follows:
Annual Report 2024 145 PT Bank KB Bukopin Tbk
Page 146
Management Analysis and Discussion
Financing Products
In 2024, the Bank's sharia financing segment recorded total financing of IDR6.00 trillion, an increase of IDR342.75 billion or around
6.05% compared to the previous year which reached IDR5.63 trillion. The following are details of KB Bank sharia financing product
performance:
Financing Product Performance
(in million IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Agriculture 150.699 2,51% 157.705 2,79% (7.006) -4,44%
Mining 10.951 0,18% 97.617 1,72% (86.666) -88,78%
Manufacture 646.994 10,78% 409.679 7,24% 237.315 57,93%
Electricity 225.041 3,75% 289.156 5,11% (64.115) -22,17%
Construction 216.182 3,60% 255.092 4,51% (38.910) -15,25%
Trade 1.038.353 17,29% 1.256.280 22,19% (217.927) -17,35%
Transportation 476.877 7,94% 510.052 9,01% (33.175) -6,50%
Business Services 561.731 9,36% 487.534 8,61% 74.197 15,22%
Social Services 2.136.329 35,58% 1.854.148 32,75% 282.181 15,22%
Others 541.382 9,02% 344.522 6,09% 196.860 57,14%
Total 6.004.539 100,00% 5.661.785 100,00% 342.754 6,05%
Funding Products
In 2024, the number of Bank sharia funding accounts reached 75,343 units, an increase of 170 units or around 4.96% compared to the
previous year which recorded 22,496 account units.
Number of Third Party Fund Products
(in account units)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Current Account 6.608 8,77% 6.249 2,72% 359 5,74%
Savings 65.136 86,45% 219.818 95,78% (154.682) -70,37%
Deposits 3.599 4,78% 3.429 1,49% 170 4,96%
Total 75.343 100,00% 229.496 100,00% (154.153) -67,17%
Third Party Fund Product Performance
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Current Account 780.039 11,98% 459.743 7,65% 320.296 69,67%
Savings 607.224 9,32% 477.692 7,95% 129.532 27,12%
Deposits 5.124.920 78,70% 5.068.360 84,39% 56.560 1,12%
Total 6.512.183 100,00% 6.005.795 100,00% 506.388 8,43%
Annual Report 2024 146 PT Bank KB Bukopin Tbk
Page 147
Fee Based Income
Throughout 2024, the Company's fee-based income was recorded at IDR23.85 billion, decreased to IDR8.88 billion compared to the
previous year which reached IDR32.73 billion.
Fee Based Income
(in million IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Bank Guarantee 2.570 10,78% 4.221 12,90% (1.651) -39,11%
Admin-Financing 11.671 48,94% 18.466 23,42% (6.795) -36,80%
Customer Service - 0,00% 1.512 4,62% (1.512) 100,00%
Admin-DPK 3.756 15,75% 2.573 7,86% 1.183 45,98%
PLN 1.681 7,05% 2.363 7,22% (682) -28,86%
Bancassurance 274 1,15% 514 1,57% (240) -46,69%
FBI-ATM - 0,00% 308 0,94% (308) 100,00%
Sales Asset Management - 0,00% 327 1,00% (327) 100,00%
Gold Pawn - 0,00% 11 0,03% (11) 100,00%
Syndication - 0,00% 1 0,00% (1) 100,00%
Telecommunication - 0,00% 12 0,04% (12) 100,00%
FBI-Other 3.897 16,34% 2.423 7,40% 1.474 60,83%
Total 23.849 100,00% 32.731 100,00% (8.882) -27,14%
Geographic Segment
KB Bank’s geographical segments are differentiated based on economic regions, such as Java, Sumatra, Kalimantan and other regions.
Each region has different risks and rewards in producing banking services.
Geographic Segment Productivity
Geographic segment productivity includes loans granted and customer deposits which are presented as follows:
Loans
Geographical Segment Operational Performance
(in billions IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Java 40.003 84,17% 40.813 82,59% (810) -1,98%
Sumatera 2.780 5,85% 3.130 6,33% (350) -11,17%
Kalimantan 653 1,37% 983 1,99% (330) -33,57%
Others 4.092 8,61% 4.494 9,09% (402) -8,94%
Total 47.527 100,00% 49.419 100,00% (1.891) -3,83%
Annual Report 2024 147 PT Bank KB Bukopin Tbk
Page 148
Management Analysis and Discussion
Customer Savings
Geographical Segment Operational Performance
(in billion IDR)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Java 38.409 82,44% 37.960 84,75% 450 1,18%
Sumatera 2.499 5,36% 2.488 5,56% 11 0,44%
Kalimantan 3.946 8,47% 2.333 5,21% 1.613 69,13%
Others 1.739 3,73% 2.008 4,48% (270) -13,43%
Total 46.593 100,00% 44.789 100,00% 1.804 4,03%
Annual Report 2024 148 PT Bank KB Bukopin Tbk
Page 149
REVENUE, PROFITABILITY, AND FINANCIAL
POSITION OF OPERATING SEGMENTS
KB Bank classifies business segments based on accounting policies into Operating Segments and Geographical Segments. The following
is information on revenue, profitability and financial position of the Bank and its subsidiaries by Operating Segment.
Consolidated Interest Income
Consolidated Interest Income
(in millions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Conventional Banking 4.902.013 89,80% 4.355.568 89,70% 546.445 12,55%
Financing 34.260 0,63% 12.935 0,27% 21.325 164,86%
Sharia 522.826 9,58% 486.942 10,03% 35.884 7,37%
Total before Elimination 5.459.099 100,00% 4.855.445 100,00% 603.654 12,43%
Elimination (5.000) 6.191 (11.191) -180,76%
Consolidated Interest Income 5.454.099 4.861.636 592.463 12,19%
Consolidated Operating Profit (Loss)
Consolidated Operating Profit (Loss)
(in millions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Conventional Banking (4.816.462) 100,62% (6.088.071) 91,41% 1.271.609 -20,89%
Financing 14.439 -0,30% (17.443) 0,26% 31.882 -182,78%
Sharia 15.182 -0,32% (554.401) 8,32% 569.583 -102,74%
Total before Elimination (4.786.841) 100,00% (6.659.915) 100,00% 1.873.074 -28,12%
Elimination 654 713 (59) -8,27%
Operating Profit (Loss) (4.786.187) (6.659.202) 1.873.015 -28,13%
Consolidated Net Profit (Loss)
Consolidated Net Profit (Loss)
(in millions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Conventional Banking (7.378.803) 100,28% (5.510.780) 90,99% (1.868.023) 33,90%
Financing 9.478 -0,13% (18.571) 0,31% 28.049 -151,04%
Sharia 11.242 -0,15% (527.065) 8,70% 538.307 -102,13%
Total before Elimination (7.358.083) 100,00% (6.056.416) 100,00% (1.301.667) 21,49%
Elimination 1.029.463 713 1.028.750 144284,71%
Consolidated net profit (loss) (6.328.620) (6.055.703) (272.917) 4,51%
Annual Report 2024 149 PT Bank KB Bukopin Tbk
Page 150
Management Analysis and Discussion
Total Consolidated Assets
Total Consolidated Assets
(in millions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Conventional Banking 75.458.349 89,01% 78.842.594 90,39% (3.384.245) -4,29%
Financing 8.644.907 10,20% 459.661 0,53% 8.185.246 1780,71%
Sharia 667.749 0,79% 7.920.474 9,08% (7.252.725) -91,57%
Total before Elimination 84.771.005 100,00% 87.222.729 100,00% (2.451.724) -2,81%
Elimination (1.695.707) (2.915.429) 1.219.722 -41,84%
Total Consolidated Assets 83.075.298 84.307.300 (1.232.002) -1,46%
Total Consolidated Liabilities
Total Consolidated Liabilities
(in millions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Conventional Banking 67.894.901 89,37% 64.080.008 89,95% 3.814.893 5,95%
Financing 7.864.525 10,35% 10.277 0,01% 7.854.248 76425,49%
Sharia 208.927 0,28% 7.151.658 10,04% (6.942.731) -97,08%
Total before Elimination 75.968.353 100,00% 71.241.943 100,00% 4.726.410 6,63%
Elimination (854.841) (1.044.806) 189.965 -18,18%
Total Consolidated Liabilites 75.113.512 70.197.137 4.916.375 7,00%
Annual Report 2024 150 PT Bank KB Bukopin Tbk
Page 151
REVENUE, PROFITABILITY, AND FINANCIAL
POSITION OF GEOGRAPHIC SEGMENTS
KB Bank has classified business segments based on accounting policies into Operating Segments and Geographical Segments.
The following is information related to the revenue, profitability, and financial position of the Bank and its Subsidiaries based on
geographic segment.
Consolidated Interest Income
Consolidated Interest Income
(in billions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Jabodetabek 4.229.067 77,47% 3.381.976 69,65% 847.091 25,05%
Java outside Jabodetabek 497.017 9,10% 654.485 13,48% (157.468) -24,06%
Sumatera 291.576 5,34% 324.025 6,67% (32.449) -10,01%
Kalimantan 76.354 1,40% 90.653 1,87% (14.299) -15,77%
Others 365.085 6,69% 404.306 8,33% (39.221) -9,70%
Total before elimination 5.459.099 100,00% 4.855.445 100,00% 603.654 12,43%
Elimination (5.000) 6.191 (11.191) -180,76%
Consolidated Interest Income 5.454.099 4.861.636 592.463 12,19%
Consolidated Operating Profit (Loss)
Consolidated Operating Profit (Loss)
(in billions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Jabodetabek (2.656.256) 55,49% (4.450.328) 66,82% 1.794.072 -40,31%
Java outside Jabodetabek (1.070.081) 22,35% (1.513.717) 22,73% 443.636 -29,31%
Sumatera (340.145) 7,11% (265.686) 3,99% (74.459) 28,03%
Kalimantan (211.334) 4,41% (88.722) 1,33% (122.612) 138,20%
Others (509.025) 10,63% (341.468) 5,13% (167.557) 49,07%
Total before elimination (4.786.841) 100,00% (6.659.921) 100,00% 1.873.080 -28,12%
Elimination 654 713 (59) -8,27%
Consolidated Operating Profit (Loss) (4.786.187) (6.659.208) 1.873.021 -28,13%
Annual Report 2024 151 PT Bank KB Bukopin Tbk
Page 152
Management Analysis and Discussion
Consolidated Net Profit (Loss)
Consolidated Net Profit (Loss)
(in billions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Jabodetabek (5.433.505) 73,84% (4.067.817) 67,17% (1.365.688) 33,57%
Java outside Jabodetabek (932.965) 12,68% (1.349.764) 22,29% 416.799 -30,88%
Sumatera (337.443) 4,59% (269.318) 4,45% (68.125) 25,30%
Kalimantan (211.083) 2,87% (88.786) 1,47% (122.297) 137,74%
Others (443.088) 6,02% (280.731) 4,64% (162.357) 57,83%
Total before elimination (7.358.084) 100,00% (6.056.416) 100,00% (1.301.668) 21,49%
Elimination 1.029.464 713 1.028.751 144284,85%
Consolidated Net Profit (Loss) (6.328.620) (6.055.703) (272.917) 4,51%
Total Consolidated Assets
Total Consolidated Assets
(in billions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Product Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Jabodetabek 62.304.706 73,50% 61.507.271 70,52% 797.435 1,30%
Java outside Jabodetabek 9.488.028 11,19% 11.298.679 12,95% (1.810.651) -16,03%
Sumatera 5.371.607 6,34% 5.807.490 6,66% (435.883) -7,51%
Kalimantan 1.171.399 1,38% 1.492.026 1,71% (320.627) -21,49%
Others 6.435.265 7,59% 7.117.263 8,16% (681.998) -9,58%
Total before elimination 84.771.005 100,00% 87.222.729 100,00% (2.451.724) -2,81%
Elimination (1.695.707) (2.915.429) 1.219.722 -41,84%
Total Consolidated Asset 83.075.298 84.307.300 (1.232.002) -1,46%
Total Consolidated Liabilities
Total Consolidated Liabilities
(in billions IDR, unless otherwise stated)
2024 2023 Increase (Decrease)
Produk Total Composition Total Composition Nominal Percentage
(IDR) (%) (IDR) (%) (IDR) (%)
Jabodetabek 44.983.807 59,21% 39.617.023 55,61% 5.366.784 13,55%
Java outside Jabodetabek 12.065.299 15,88% 14.171.176 19,89% (2.105.877) -14,86%
Sumatera 6.302.577 8,30% 6.251.866 8,78% 50.711 0,81%
Kalimantan 4.643.401 6,11% 3.033.770 4,26% 1.609.631 53,06%
Others 7.973.269 10,50% 8.168.108 11,47% (194.839) -2,39%
Total before elimination 75.968.353 100,00% 71.241.943 100,00% 4.726.410 6,63%
Elimination (854.841) (1.044.806) 189.965 -18,18%
Total Consolidated Liabilities 75.113.512 70.197.137 4.916.375 7,00%
Annual Report 2024 152 PT Bank KB Bukopin Tbk
Page 153
FINANCIAL REVIEW
Information Presentation Standards and Conformity
to Financial Accounting Standards
The analysis and discussion of financial performance in this Annual Report refers to the Consolidated Financial Statements of PT Bank
KB Bukopin Tbk for the years ended December 31, 2024 and 2023. The report has been audited by Public Accounting Firm Mirawati
Sensi Idris (Moore Global) with an opinion of "Presented Fairly (formerly Unqualified)".
The presentation and disclosure of the Company's Financial Statements refers to the Financial Accounting Standards (SAK) in Indonesia,
including the Statements of Financial Accounting Standards (PSAK) and Interpretations of Financial Accounting Standards (ISAK)
issued by the Financial Accounting Standards Board - Indonesian Accountants Association (DSAK-IAI). The discussion of financial
performance is presented by taking into account the explanation in the notes to the Consolidated Financial Statements audited by
external auditors, which are an integral part of this Annual Report.
Consolidated Statements of Financial Position
(in billions IDR, unless otherwise stated)
December 31, December 31, Growth
Description 2024 2023 IDR %
Assets
Cash 369 289 80 27,63%
Current Account in Bank Indonesia 2.672 3.206 (533) -16,63%
Current Account with other banks-net 397 343 54 15,84%
Placement with bank Indonesia and other banks-net 2.798 2.134 665 31,16%
Securities-net 21.767 17.536 4.231 24,13%
Receivables Securities purchased with an agreement to resell-net - 2.572 (2.572) -100,00%
Securities purchased with an agreement to resell (repo) - - - n.a
Derivative receivables 12 3 9 296,51%
Credit provided and Sharia financing/receivables-net 44.535 45.836 (1.300) -2,84%
Acceptance receivables 83 131 (48) -36,56%
Share investments 0 0 - 0,00%
Fixed assets and right of use assets-net 3.320 3.234 87 2,68%
Deferred tax assets-net 1.259 2.671 -52,87%
(1.412)
Intangible assets-net 271 286 -5,17%
(15)
Other assets-net 5.592 6.068 -7,86%
(477)
Total Assets 83.075 84.307 (1.232) -1,46%
Liabilities and Equities
Liabilities
Immediate Liabilities 401 431 (30) -6,99%
Customer Savings 46.593 44.789 1.804 4,03%
Current Account 6.289 3.178 3.112 97,92%
Savings 6.916 6.873 42 0,62%
Deposits 33.388 34.738 (1.350) -3,89%
Savings from other banks 2.881 7.887 (5.006) -63,47%
Current Account and Savings 94 37 57 153,41%
Annual Report 2024 153 PT Bank KB Bukopin Tbk
Page 154
Management Analysis and Discussion
(in billions IDR, unless otherwise stated)
December 31, December 31, Growth
Description 2024 2023 IDR %
Time Deposit and Interbank call money 2.787 7.850 (5.062) -64,49%
Securities sold with an agreement to repurchase-net 3.740 220 3.520 1602,80%
Derivative liabilities 4 1 3 350,62%
Acceptabce liabilities 84 133 (48) -36,43%
Loan 13.921 11.704 2.216 18,93%
Securities issued 5.790 3.398 2.393 70,42%
Tax payables 61 65 (4) -5,77%
Other liabilities 1.638 1.570 68 4,35%
Total Liabilities 75.114 70.197 4.916 7,00%
Equities
Equity attributable to equity owners of the parent entity
Issued and fully deposited capital 19.000 19.000 - 0,00%
Additional paid-in capital 8.226 8.226 - 0,00%
Capital paid in advanced - - - n.a
Asset revaluation surplus 1.817 1.604 213 13,28%
Unrealized gain (loss) on available-for-sale securities and fair value through
(14) 8 (22) -287,08%
other comprehensive income - after deferred tax
Retain earning (21.041) (14.701) (6.340) 43,13%
Total Equity attributable to owners of the parent entity 7.987 14.136 (6.149) -43,50%
Non-controlling interests (26) (26) 1 -2,03%
Total Equity 7.962 14.110 (6.148) -43,57%
Total Liabilities and Equities 83.075 84.307 (1.232) -1,46%
Total Assets Total Liabilities Total Equities
(in billion IDR) (in billion IDR) (in billion IDR)
83.075
70.197
75.114
14.110
7.962
84.307
2023 2024 2023 2024 2023 2024
Annual Report 2024 154 PT Bank KB Bukopin Tbk
Page 155
Financial Assets
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023 Percentage
Nominal
(%)
Cash 369 289 80 27,63%
Current account with Bank Indonesia 2.672 3.206 (533) -16,63%
Current account with other banks - net 397 343 54 15,84%
Placements in Bank Indonesia and other banks - net 2.798 2.134 665 31,16%
Securities - net 21.767 17.536 4.231 24,13%
Receivables Securities purchased with an agreement to resell
- 2.572 (2.572) -100,00%
– net
Securities Purchased with an Agreement to Resell (Repo) - - - n.a
Derivative bills 12 3 9 296,51%
Loans and Sharia financing/receivables – net 44.535 45.836 (1.300) -2,84%
Acceptance receivables 83 131 (48) -36,56%
Shares 0 0 - 0,00%
Total 72.634 72.049 585 0,81%
As of December 31, 2024, KB Bank's Total Assets were recorded at IDR72.63 trillion, an increase of 0.81% or IDR585 billion compared
to the position of December 31, 2023, which was recorded at IDR72.05 trillion. This was mainly due to an increase in securities-net
by IDR4.23 trillion or 24.13% and placements with Bank Indonesia and other banks-net by IDR665 billion or 31.16%. In addition, there
was a decrease in Receivables from securities purchased under resale agreements-net by IDR2.57 trillion or 100% and Loans and
financing/sharia payables-net by IDR1.30 trillion or 2.84%.
Non-Financial Assets
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023 Percentage
Nominal
(%)
Fixed assets and right of use - net 3.320 3.234 87 2,68%
Deferred tax asset – net 1.259 2.671 (1.412) -52,87%
Intangible asset - net 271 286 (15) -5,17%
Other assets – net 5.592 6.068 (477) -7,86%
Total Non-Financial Assets 10.441 12.258 (1.817) -14,82%
The company recorded non-financial assets worth IDR10.44 trillion in December 2024, a decrease of14.82% or IDR1.82 trillion compared
to the end of 2023 which reached IDR12.26 trillion. This was mainly due to a decrease in net deferred tax assets by IDR1.41 trillion or
52.87%, net other assets by IDR477 billion or 7.86% and net intangible assets by IDR15 billion or 5.17%.
Annual Report 2024 155 PT Bank KB Bukopin Tbk
Page 156
Management Analysis and Discussion
Liabilities
Financial Liabilities
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Immediate liabilities 401 431 (30) -6,99%
Customer savings 46.593 44.789 1.804 4,03%
Current account 6.289 3.178 3.112 97,92%
Savings 6.916 6.873 42 0,62%
Deposit 33.388 34.738 (1.350) -3,89%
Savings from other banks 2.881 7.887 (5.006) -63,47%
Securities sold under an agreement to repurchase - net 3.740 220 3.520 1602,80%
Derivative liabilities 4 1 3 350,62%
Acceptance liabilities 84 133 (48) -36,43%
Loan 13.921 11.704 2.216 18,93%
Securities issued 5.790 3.398 2.393 70,42%
Other liabilities 1.638 1.570 68 4,35%
Total Financial Liabilities 75.053 70.133 4.920 7,02%
By the end of 2024, Total Financial Liabilities were recorded at IDR75.05 trillion, an increase of IDR4.92 trillion or 7.02% compared to
the previous year of IDR70.13 trillion. This increase was due to the increase in Securities sold under repurchase agreements net of
IDR 3.52 trillion or 1602.80% and Customer Deposits of IDR 1.8 trillion or 4.03%. On the other hand, there was a decrease in Deposits
from other banks of IDR 5.01 trillion or 63.47%.
Non-Financial Liabilities
(in billions IDR, unless otherwise stated)
Growth
Description December 31, 2024 December 31, 2023
IDR (%)
Tax Payables
Income tax – article 29 - - - -
Pajak penghasilan Lainnya:
Article 23 and 4(2) 46.685 38.148 8.537 22,38%
Article 21 2.150 7.670 (5.520) -71,97%
Value added tax 1.278 6.006 (4.728) -78,72%
Others 10.790 12.811 (2.021) -15,78%
Total 60.903 64.635 (3.732) -5,77%
As of December 31, the amount of non-financial liabilities recorded by KB Bank was IDR 60.903 billion, decreasing by IDR 3.732 billion
or -5.77% compared to the position on December 31, 2023, which reached IDR 64.64 billion. This decrease was due to a decline in the
number of employees and fee base in 2024.
Equity
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Equity attributable to the equity holders of the parent entity
Issued and fully paid capital 19.000 19.000 - 0,00%
Annual Report 2024 156 PT Bank KB Bukopin Tbk
Page 157
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Equity attributable to the equity holders of the parent entity
Additional paid in capital 8.226 8.226 - 0,00%
Paid in capital advance payment - - - n.a
Asset revaluation surplus 1.817 1.604 213 13,28%
Unrealized gain on fair value through other comprehensive
(14) 8 (22) -287,08%
income marketable securities – net of deferred tax
Retained loss (21.041) (14.701) (6.340) 43,13%
Total equity attributable to equity holders of the parent entity 7.987 14.136 (6.149) -43,50%
Non-controlling interest (26) (26) 1 -2,03%
Total Equity 7.962 14.110 (6.148) -43,57%
The Company's total Equity as of December 31, 2024 was recorded at IDR7.96 trillion, a decrease of IDR6.15 trillion or 43.57% compared
to the position on December 31, 2023 which reached IDR14.11 trillion. This was mainly driven by a decrease of IDR 6,34 trillion or 43.13%.
Consolidated Statement of Profit (Loss) and other Comprehensive Income
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Interest and Sharia Income 5.454 4.862 592 12,19%
Interest Expense and Sharia Changes (4.301) (4.053) (249) 6,13%
Interest and Sharia Income – Net 1.153 809 344 42,51%
Other Operating Incomes 350 457 (106) -23,32%
Provision of Allowance for Impairment Losses on Non-financial Assets – Net (3.453) (5.538) 2.085 -37,65%
Beban penyisihan kerugian penurunan nilai atas aset non-keuangan - neto (798) (269) (529) 196,72%
Gain (Loss) from Foreign Exchange Transactions – Net 6 5 1 18,05%
Recovery of estimated losses on commitments and contingencies – Net 5 2 3 169,38%
Gain (loss) from Changes in Fair Value of Financial Assets (23) 155 (179) -114,96%
Other Operating Expenses (2.026) (2.280) 254 -11,15%
Operational Loss (4.786) (6.659) 1.873 -28,13%
Non Operating Income (loss) – Net (118) (128) 10 -7,92%
Income (Loss) before Income Tax (4.904) (6.787) 1.883 -27,75%
Income Tax Benefit (Expense) - net (1.424) 732 (2.156) -294,67%
Income (Loss) for the Year (6.329) (6.056) (273) 4,51%
Attributable to Equity Holders of the Parent Entity (6.329) (6.034) (295) 4,89%
Attributable to Non-controlling Interest 1 (22) 22 -102,40%
Other Comprehensive Income – neto 180 10 170 1716,60%
Total Comprehensive Income (Loss) for the Year (6.148) (6.046) (103) 1,70%
Attributable to Equity Holders of the Parent Entity (6.149) (6.024) (124) 2,07%
Attributable to Non-controlling Interest 1 (21) 22 -102,49%
Profit (Loss) per Share Basic/Diluted (Full Amount) (34) (61) 27 -44,26%
Annual Report 2024 157 PT Bank KB Bukopin Tbk
Page 158
Management Analysis and Discussion
Interest and Sharia Income
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Interest and Sharia Income 5.454 4.862 592 12,19%
Interest Income 4.931 4.375 557 12,72%
Loans 3.576 3.120 456 14,60%
Marketable Securities 1.124 929 195 20,99%
Placement with Bank Indonesia and Other Banks 162 172 (10) -5,96%
Current Accounts with Bank Indonesia 25 28 (3) -10,09%
Current Accounts with Other Banks 1 1 (1) -41,44%
Marketable Securities Purchased with Agreements to Resell 43 123 (81) -65,37%
Other Receivables 1 0 0 52,36%
Sharia Income 523 487 36 7,37%
Interest and Sharia Expenses (4.301) (4.053) (249) 6,13%
Interest Expense (3.965) (3.747) (218) 5,83%
Current Account (76) (37) (38) 102,28%
Saving Account (261) (193) (68) 35,24%
Time Deposit (1.854) (1.871) 16 -0,88%
Marketable Securities Issued (210) (308) 98 -31,77%
Deposit from Other Banks (409) (442) 33 -7,46%
Borrowings (1.104) (891) (213) 23,86%
Marketable Securities Sold with Agreements to Repurchase (51) (5) (47) 1036,53%
Sharia Expense (336) (306) (30) 9,84%
Interest and Sharia Income - Net 1.153 809 344 42,51%
KB Bank's Net Interest and Sharia Income until December 31, 2024 was recorded at IDR1.15 trillion, an increase of IDR344 billion or
42.51% compared to the position on December 31, 2023 which reached IDR809 billion. The increase was due to an increase in interest
income on loans of IDR 456 billion or 14.60% and securities of IDR 195 billion or 20.99%.
Other Operating Income (Expenses)
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Other Operating Income 350 457 (106) -23,32%
Other Fees and Commissions 230 334 (104) -31,10%
Administrative Service Charges 47 94 (48) -50,59%
Service fee 126 152 (27) -17,41%
Merchant Commissions 5 6 (1) -20,82%
Others 53 81 (28) -34,84%
Gain on Sale of Marketable Securities – net 2 (9) 10 -117,82%
Gain on Foreign Exchange – net 40 29 11 38,31%
Others 78 102 (24) -23,81%
Other Operating Expenses (6.289) (7.925) 1.636 -20,64%
Provision of Allowance for Impairment Losses on Financial Assets –
(3.453) (5.538) 2.085 -37,65%
Net
Annual Report 2024 158 PT Bank KB Bukopin Tbk
Page 159
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Provision of Allowance for Impairment Losses on Non-financial
(798) (269) (529) 196,72%
Assets – Net
Gain (Loss) from Foreign Exchange Transactions – Net 6 5 1 18,05%
Recovery of estimated losses on commitments and contingencies –
5 2 3 169,38%
Net
Gain (Loss) from Changes in Fair Value of Financial Assets (23) 155 (179) -114,96%
General and Administrative Expenses (1.120) (1.372) 252 -18,37%
Salary and Allowance (824) (810) (14) 1,76%
Premium of Government Guarantee Program (82) (99) 17 -16,86%
Total other Operating Income (Expense) - net (5.939) (7.468) 1.529 -20,48%
The Bank recorded an improvement in Other Operating Income (Expenses) - net of IDR 1.53 trillion or 20.48% compared to 2023 which
was recorded at IDR 7.47 trillion. This improvement occurred because the Bank implemented a series of efficiency initiatives, especially
in terms of operational costs, continuing the branch optimization initiative carried out since mid-2023.
Income (Loss) from Operations
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Interest and Sharia Income - Net 1.153 809 344 42,51%
Other Operating Income 350 457 (106) -23,32%
Reversal/(Provision) of Allowance for Impairment Losses on Financial Assets
(3.453) (5.538) 2.085 -37,65%
– Net
Provision of Allowance for Impairment Losses on Non Financial Assets – Net (798) (269) (529) 196,72%
Gain (Loss) from Foreign Exchange Transactions – Net 6 5 1 18,05%
Recovery of estimated losses on commitments and contingencies – net 5 2 3 169,38%
Gain (Loss) from Changes in Fair Value of Financial Assets (23) 155 (179) -114,96%
Other Operating Expenses (2.026) (2.280) 254 -11,15%
Income (Loss) from Operations (4.786) (6.659) 1.873 -28,13%
In 2024, KB Bank's Operational Loss was recorded at minus IDR 4.79 trillion, decreased of IDR 1.87 trillion or decreased of 28.13%
compared to 2023 which was recorded at minus IDR 6.66 trillion. This was due to the burden of provision for impairment losses on
net financial assets experiencing an improvement of IDR 2.09 trillion or 37.65% compared to 2023.
Non-Operational Income (Expense) - Net
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Gain from the sale of Foreclosed Assets (44) (6) (38) 668,73%
Gain (Loss) from the Sale of Fixed Assets (8) (6) (3) 47,02%
Others – Net (66) (117) 51 -43,47%
Other Non-operating Income (Expenses) - net (118) (128) 10 -7,92%
The Company recorded Other Non-Operational Income (Expenses) - net in 2024 of minus IDR 118 billion or increased by 7.92% compared
to 2023 which was recorded at minus IDR 128 billion. This increase was due to other nets of IDR 51 billion.
Annual Report 2024 159 PT Bank KB Bukopin Tbk
Page 160
Management Analysis and Discussion
Profit (Loss) before Income Tax
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Operating Profit (Loss) (4.786) (6.659) (1.873) (28.%)
Non-operating Income (Expense) (118) (128) (10) (8%)
Loss before income Tax (4.904) (6.787) (1.833) (28%)
Loss before income tax until December 31, 2024 was recorded at minus IDR 4.90 trillion, a decrease of IDR 1.83 trillion or 28% compared
to the position on December 31, 2023 which reached minus Rp6.79 trillion. This was mainly influenced by profit before tax improving
from last year.
Income Tax Benefit (Expenses)
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Current (3) - (3) n.a
Deferred (1.421) 732 (2.153) -294,24%
Income Tax Benefit (Expense) - Net (1.424) 732 (2.156) -294,67%
BThe bank recorded a decrease in Income Tax Benefit (Expense) of minus IDR 2.16 trillion to minus IDR1.42 trillion in 2024. The previous
year Income Tax Benefit (Expense) reached IDR 732 billion. This decrease occurred because the bank conducted an assessment of
unrealized fiscal losses for the next 5 (years) using the assumption of RBB data for the 2024-2029 period.
Net Loss for the Year
(in billions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Attributable to the equity holders of the Parent Entity (6.329.138) (6.034.077) (295.061) 4,89%
Attributable to the non-controlling Interest 518 (21.626) 22.144 -102,40%
Loss for the Year (6.328.620) (6.055.703) (272.917) 4,51%
In 2024, KB Bank recorded a net loss for the current year of IDR 6.33 trillion, an increase of IDR 272.92 billion or 4.51% from the previous
year which recorded a loss of IDR 6.06 trillion. The main cause of the increase in net loss for the current year was because the bank
conducted an assessment of unrealized fiscal losses for the next 5 (years) using the assumption of RBB data for the 2024-2029 period.
Other Comprehensive Loss
December 31, December 31, Increase (Decrease)
Description 2024 2023 Nominal Percentage (%)
Items that would never be reclassified to profit or loss:
Remeasurement of loss on a defined benefit program (14.252) 8.640 (22.892) -264,95%
Changes in fixed assets revaluation surplus 213.072 (1.756) 214.828 -12233,94%
Income tax related to items that would never reclassified to
3.135 (1.900) 5.035 -265,00%
profit or loss
Annual Report 2024 160 PT Bank KB Bukopin Tbk
Page 161
December 31, December 31, Increase (Decrease)
Description 2024 2023 Nominal Percentage (%)
Items that would be reclassified to profit or loss:
Changes in the fair value of available for sale marketable
securities and fair value through other comprehensive (27.836) 6.330 (34.166) -539,75%
income
Income tax related to items that would never be
6.124 (1.392) 7.516 -539,94%
reclassified to profit or loss
Other comprehensive income (loss) - net 180.243 9.922 170.321 1716,60%
Total Comprehensive Income (Loss) of the Year
(in millions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Attributable to the Equity holder of the Parent entity (6.148.908) (6.024.463) (124.445) 2,07%
Attributable to the non-controlling interest 531 (21.318) 21.849 -102,49%
Total Comprehensive Income (Loss) of the Year (6.148.377) (6.045.781) (102.596) 1,70%
The Company recorded Total Comprehensive Income (Loss) for the Current Year of minus IDR 6.15 trillion, an increase of IDR 102.60
billion or 1.70% compared to the previous year which reached minus IDR 6.05 trillion. This increase was due to a decrease attributable
to owners of the parent entity of IDR 124 billion.
Basic/Diluted Profit (Loss) per Share
(in millions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Comprehensive Loss for the Year Attributable to Equity
(6.329.138) (6.034.077) (295.061) 4,89%
Holders of the Parent Entity
Weighted average number of basic shares - 98.277.584.070 (98.277.584.070) -100,00%
Basic/diluted Loss per Share (full value) (34) (61) 27 -44,26%
Consolidated Statements of Cash Flows
(in millions IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage (%)
Net cash provided by (used in) operating activities (7.445.488) (10.165.808) 2.720.320 -26,76%
Net cash from (for) Investing Activities 276.851 (11.595.208) 11.872.059 -102,39%
Net cash from funding activities 7.778.066 9.663.331 (1.885.265) -19,51%
Net (Decrease) Increase in Cash and Cash Equivalents 609.429 (12.097.685) 12.707.114 -105,04%
Effect of Changes in Foreign Exchange Rates (326.679) 492.085 (818.764) -166,39%
Cash and Cash Equivalents at Beginning of Year 5.953.951 17.559.551 (11.605.600) -66,09%
Cash and Cash Equivalents at the End of Year 6.236.701 5.953.951 282.750 4,75%
At the end of the 2024 fiscal year, the Bank's cash and cash equivalents balance was recorded at IDR6.24 trillion, an increase of IDR282.75
billion or 4.75% compared to the position at the beginning of the year which reached IDR5.95 trillion. This was due to an increase in
Net Cash from operating and investing activities.
Annual Report 2024 161 PT Bank KB Bukopin Tbk
Page 162
Management Analysis and Discussion Cash Flow from Operating Activities As of December 31, 2024, the Company recorded Cash Flow from Operating Activities of minus IDR7.44 trillion, an increase of IDR2.72 trillion or a decrease of 26.76% compared to the previous year which was recorded at minus IDR10.17 trillion. This is due to the collection of third party funds being better compared to the 2023 period. Cash Flow Used for Investment Activities Cash Flow from Investment Activities until the end of 2024 was recorded at IDR276.85 billion or an increase of IDR11.87 trillion compared to 2023 which was recorded at minus IDR11.60 trillion. This was mainly due to increased receipts/payments from securities maturing in 2024 compared to 2023. Cash Flow from Funding Activities Throughout 2024, KB Bank recorded Cash Flow from Funding Activities of IDR7.78 trillion, a decrease of IDR1.89 trillion or a decrease of 19.51% compared to the previous year which reached IDR9.66 trillion. This was mainly influenced by increased payments from securities issued. Annual Report 2024 162 PT Bank KB Bukopin Tbk
Page 163
CAPACITY TO PAY DEBT AND LEVEL OF
ACCOUNTS RECEIVABLE COLLECTABILITY
Ability to Pay Debt
KB Bank's ability to meet obligations or pay debts is assessed through a number of financial ratios, including liquidity, solvency, and
profitability. In terms of liquidity, KB Bank recorded a Loan to Deposit Ratio (LDR) of 103.26% in 2024, a decrease compared to 113.18%
in 2023. Meanwhile, in terms of solvency, the Bank's Capital Adequacy Ratio (CAR) reached 16.38%, exceeding the minimum limit set
by the regulator of 12.5%, which reflects capital resilience in facing credit, market, and operational risks. In the profitability ratio, ROA
was recorded at -7.55%, ROE at -154.60%, NIM at 1.31%, and BOPO at 192.58%. ROA, NIM, and BOPO improved compared to the previous
year, while ROE actually decreased significantly compared to 2023.
The Bank's profitability in 2023 and 2024 is indicated in the table below:
Growth
Description 2024 2023
%
Return on Asset (ROA) -7,55% -7,71% 0,16%
Return on Equity (ROE) -154,60% -61,38% -93,22%
Net Interest Margin (NIM) 1,31% 0,78% 0,53%
Operating expenses to operating income ratio (BOPO) 192,58% 223,28% -30,66%
Ability to Pay Debt from Securities Issued
A company's ability to pay its debts can be measured through the rating of the debt securities or bonds it issues. A rating agency such
as Pefindo gave this rating to assess the eligibility level of the bonds. The quality of a bond is largely determined by the company's
capacity to meet debt repayment obligations when due and pay interest or coupons in accordance with the agreement during the
bond's validity period. Generally, bonds issued are listed on the Indonesia Stock Exchange.
Ability to Pay Debt from Securities Issued
Rating
Description
2024 2023 2022
Bonds
Subordinated Shelf-Registration Bonds II Bank Bukopin Phase I Year 2015 * - -
Subordinated Shelf-Registration Bonds II Bank Bukopin Phase II Year
* idAA (Pefindo) idA- (Pefindo)
2017
AAA(idn) AAA(idn) AAA(idn)
Subordinated Bonds I Bank KB Bukopin Tranche I Year 2021
Fitch Rating Fitch Rating Fitch Rating
Shelf-registered Subordinated bonds III Bank KB Bukopin Tranche I Year AA(idn) AA(idn)
idAA (Pefindo)
2021 Serie A Fitch Rating Fitch Rating
Shelf-registered Subordinated bonds III Bank KB Bukopin Tranche I Year AA(idn) AA(idn)
idAA (Pefindo)
2021 Serie B Fitch Rating Fitch Rating
BBB (stable)
Senior Unsecured Notes - -
Fitch Ratings
Annual Report 2024 163 PT Bank KB Bukopin Tbk
Page 164
Management Analysis and Discussion
Rating Definition
Rating Agency Rating Rating Definition
Obligors rated idA have a strong capacity to meet their long-term financial
commitments compared to other Indonesian obligors. However, the Obligor is
somewhat more vulnerable to adverse effects from changes in circumstances
idA+
and economic conditions than higher-rated Obligors. The Plus (+) sign
indicates that the rating is relatively strong within its respective rating
category.
Indicates that the obligor's ability to meet long-term financial commitments
on the debt instrument, compared to other obligors in Indonesia, is strong.
idA However, the obligor's ability may be affected by adverse changes in
PEFINDO circumstances and economic conditions, compared to debt instruments with
higher ratings.
Obligors rated idAA differ from the highest-rated obligors only to a small
idAA extent, and have a very strong capacity to meet their long-term obligations.
The term of their financial commitments relative to other Indonesian obligors.
An obligor rated idBBB has adequate capacity to meet its long-term financial
commitments relative to other Indonesian bonds. However, adverse economic
idBBB
conditions or changing circumstances are more likely to weaken the obligor's
capacity to meet its financial commitments.
The National Long-Term Rating ‘AAA’ is the highest rating assigned by Fitch
Fitch Rating AAA on the National Rating scale. This rating is given to issuers with the lowest
default expectations compared to other similar issuers.
Receivables Collectibility
The consolidated credit quality, classified by type, currency, and collectibility, is presented in the following table:
December 31, 2024 (Consolidated)
(in millions IDR, unless otherwise stated)
Non-
Description Current Special Mention Substandard Doubtful
performing Total
Rupiah:
Working Capital 8.586.568 1.342.083 24.387 123.647 1.261.388 11.338.073
Investment 8.951.563 649.760 107.337 95.849 790.115 10.594.624
Consumption 12.644.879 358.749 51.219 85.861 1.575.387 14.716.095
Government
79.900 577 - 964 4.802 86.243
Program
Syndication 3.534.954 - - - - 3.534.954
Board of Directors
30.272 - 36 - - 30.308
and Employees
Other Banks - - - - - -
Sub Total IDR 33.828.136 2.351.169 182.979 306.321 3.631.692 40.300.297
Allowances for
(519.858) (291.896) (121.716) (103.485) (1.854.587) (2.891.542)
impairment losses
Net 33.308.278 2.059.273 61.263 202.836 1.777.105 37.408.755
Annual Report 2024 164 PT Bank KB Bukopin Tbk
Page 165
December 31, 2024 (Consolidated)
(in millions IDR, unless otherwise stated)
Non-
Description Current Special Mention Substandard Doubtful
performing Total
Foreign Currency:
Working Capital 2.491.788 - - - 14.514 2.506.302
Investment 688.171 130.584 - - - 818.755
Consumption 2.149 - - - - 2.149
Syndication 3.899.983 - - - - 3.899.983
Sub Total of Foreign
7.082.091 130.584 - - 14.514 7.227.189
Currency
Allowance for
(64.040) (32.873) - - (3.742) (100.655)
Impairment Loss
Net 7.018.051 97.711 - - 10.772 7.126.534
Total 40.326.329 2.156.984 61.263 202.836 1.787.877 44.535.289
Composition 90,55% 4,84% 0,14% 0,46% 4,01% 100,00%
Collectability Based on Currency, Type, and Collectability in 2023
December 31, 2023 (Consolidated)
Non-
Description Current Special Mention Substandard Doubtful
performing
Total
IDR:
Working Capital 12.700.942 2.778.896 86.298 27.551 1.385.015 16.978.702
Investment 12.421.537 955.853 45.904 15.666 1.036.580 14.475.540
Consumption 10.407.855 444.975 76.048 117.965 1.699.974 12.746.817
Government
98.757 1.035 - 1.306 4.044 105.142
Program
Syndication 3.544 122 - 221 39 3.926
Board of Directors
76.516 - - - 2.152 78.668
and Employees
Other Banks - - - - - -
Sub Total IDR 35.709.151 4.180.881 208.250 162.709 4.127.804 44.388.795
Allowances
forimpairment (591.000) (752.511) (44.807) (56.860) (2.069.484) (3.514.662)
losses
Net 35.118.151 3.428.370 163.443 105.849 2.058.320 40.874.133
Foreign Currency:
Working Capital 3.355.300 - - - 13.821 3.369.121
Investment 1.658.515 - - - - 1.658.515
Consumption 2.185 - - - - 2.185
Syndication - - - - - -
Sub Total of Foreign
5.016.000 - - - 13.821 5.029.821
Currency
Allowance for
(64.311) - - - (3.861) (68.172)
Impairment Loss
Annual Report 2024 165 PT Bank KB Bukopin Tbk
Page 166
Management Analysis and Discussion
Collectability Based on Currency, Type, and Collectability in 2023
December 31, 2023 (Consolidated)
Non-
Description Current Special Mention Substandard Doubtful
performing
Total
Net 4.951.689 - - - 9.960 4.961.649
Total 40.069.840 3.428.370 163.443 105.849 2.068.280 45.835.782
Composition 87,42% 7,48% 0,36% 0,23% 4,51% 100,00%
Annual Report 2024 166 PT Bank KB Bukopin Tbk
Page 167
FINANCIAL RATIOS
The following are KB Bank's financial ratios and other important indicators for the 2023 to 2024 financial years.
Financial Ratios and Other Significant Ratios
(In percentage, unless otherwise stated)
Description December 31, 2024 December 31, 2023
Capital
CAR by calculating credit risk 17,22% 28,50%
CAR by taking into account credit risk and market risk 17,11% 28,37%
CAR by taking into account credit risk and operational risk 16,49% 27,17%
CAR by Calculating Credit Risk, Market Risk, and Operational Risk 16,38% 27,05%
Net Fixed Assets to Core Capital 91,39% 38,51%
Earning Asset
Non-performing Earning Assets and Non-performing Non-earning Assets to Total Earning Assets
5,01% 6,27%
and Non-Earning Assets
Non-performing Earning Assets to Total Earning Assets 3,00% 6,37%
Allowance for Impairment Losses (CKPN) of Financial Assets to Earning Assets 4,47% 4,80%
NPL Gross 9,06% 9,56%
NPL Nett 4,38% 4,87%
Profitability
ROA -7,55% -7,71%
ROE -154,60% -61,38%
NIM 1,31% 0,78%
BOPO 192,58% 223,28%
Cost to Income Ratio (CIR) 146,31% 170,20%
Profit (Loss) Ratio to Interest Income -116,03% -124,56%
Profit (Loss) to Total Assets Ratio -7,62% -7,18%
Profit (Loss) to Total Equity Ratio -79,49% -42,92%
Liabilities to Total Assets Ratio 90,42% 83,26%
Liabilities to Total Equity Ratio 943,43% 497,49%
Liquidity
LDR 103,26% 113,18%
Compliance
Percentage of LLL Violation
Related Parties - -
Non-related Parties - -
Percentage of LLL Excess
Related Parties - -
Non-related Parties* 7,64% -
Minimum Reserve Requirement (MRR):
Main MRR in Rupiah
Annual Report 2024 167 PT Bank KB Bukopin Tbk
Page 168
Management Analysis and Discussion
Financial Ratios and Other Significant Ratios
(In percentage, unless otherwise stated)
Description December 31, 2024 December 31, 2023
Daily MRR 8,70% 7,05%
Average MRR 8,74% 7,37%
Macroprudential Liquidity Buffer d/h Secondary MRR 28,82% 35,08%
GWM konvensional valuta asing 4,02% 4,02%
Net Open Position 2,46% 1,62%
*) On December 31, 2020 there was an Legal Lending Limit (LLL) overlimit related to credit guarantees in the context of implementing Credit Risk
Management techniques. This LLL overlimit is the impact of the decline in Core Capital experienced by the Bank. This LLL overlimit has been
resolved in accordance with Bank Letter No.04380/DIR/III/2021 dated March 8, 2022
*) As of December 31, 2019, there was Legal Lending Limit (LLL) overlimit due to changes in regulations, where the previous regulations based on
PBI No.7/3/PBI/2005 and No.8/13/PBI/2008 have been updated with POJK NO. 32/POJK.03/2018 concerning LLL for Commercial Banks. The LLL
exceedance that occurred was related to the maximum credit guarantee limit within the framework of Credit Risk Management Techniques (MRK).
As of March 2020, this LLL overlimit has been resolved.
Annual Report 2024 168 PT Bank KB Bukopin Tbk
Page 169
BASE CREDIT INTEREST RATE
As a conventional commercial bank operating in Indonesia, KB Bank is obliged to report and publish the Basic Credit Interest Rate
(SBDK) in Indonesian Rupiah currency. This obligation is in accordance with OJK Regulation (POJK) No. 37/POJK.03/2019 on Transparency
and Publication of Bank Reports and OJK Circular Letter (SEOJK) No. 9/SEOJK.03/2020 concerning Transparency and Publication of
Conventional Commercial Bank Reports.
Meanwhile, disclosure of SBDK is an important step to strengthen the implementation of GCG and encourage healthy competition,
which in turn creates better market discipline. In addition, SBDK reporting provides clear information, making it easier for customers
to understand the benefits, costs, and risks of the credit offered, so that customers can make more informed and wise decisions in
choosing credit products that suit their needs.
The following is comparative information on Bank SBDK for 2024 and 2023:
Rupiah Basic Credit Interest Rate Based on Segment
Description Household Loan Non- Household
Corporate Credit Retail Credit Micro Credit
Credit Loan Credit
2024
December 8.52% 8.59% 11.20% 9.29% 9.74%
2023
December 9.17% 9.31% 9.31% 9.31% 9.31%
Annual Report 2024 169 PT Bank KB Bukopin Tbk
Page 170
Management Analysis and Discussion
CAPITAL STRUCTURE AND MANAGEMENT
POLICY ON CAPITAL STRUCTURE
Capital Structure Management Policy
KB Bank is committed to maintaining a healthy capital structure balance to support business continuity and optimize returns for
shareholders. In addition, in accordance with the provisions of the Limited Liability Company Law which has been in effect since August
16, 2007, KB Bank is required to allocate up to 20% of the issued and fully paid-up share capital into a non-distributable reserve fund.
External provisions related to this capital will be one of the considerations in the upcoming General Meeting of Shareholders (GMS).
In managing its capital structure, KB Bank always adjusts its policies based on the dynamics of economic conditions. To maintain capital
balance, steps that can be taken include adjusting dividend policies, providing capital rewards to shareholders, or issuing new shares.
Throughout the period ending December 31, 2024, there were no changes in KB Bank's objectives, policies, or capital management
processes. The policies implemented remain focused on maintaining a healthy capital structure in order to ensure access to funding
sources at competitive costs.
Company Capital Structure
KB Bank determines the composition of its capital structure that aims to achieve optimal value and support business sustainability.
In this effort, KB Bank implements a balanced capital structure in order to maximize the company's value. The following is the
composition of the capital structure for 2024 and its comparison with 2023:
Summary of Quantitative Data on KB Bank Capital Management 2024-2023
(in million IDR, unless otherwise stated)
31 December 31 December
Capital Component 2024 2023
INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION
A. EQUITY TIER (Tier 1) 7.847.606 9.813.056
1. Common Equity Tier (CET 1) 3.410.320 5.401.050 7.847.606 9.813.056
1,1 Paid-Up Capital (net of Treasury Stock) 19.000.000 19.000.000
19.000.000 19.000.000
1,2 Disclosed Reserved (12.069.567) (6.230.802)
(12.615.080) (5.726.387)
1,2,1 Additional Factors 9.995.144 10.181.385 9.792.829 10.001.143
Other comprehensive
1,2,1,1 1.769.377 1.955.618 1.567.062 1.775.376
income
Difference
in Financial
1,2,1,1,1 - -
Statements
Disclosure
Potential profit
from an increase
in fair value of
1,2,1,1,2 - 138.653 9.696 171.483
financial assets
in ready for sale
category
Annual Report 2024 170 PT Bank KB Bukopin Tbk
Page 171
Summary of Quantitative Data on KB Bank Capital Management 2024-2023
(in million IDR, unless otherwise stated)
31 December 31 December
Capital Component 2024 2023
INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION
Fixed assets
1,2,1,1,3 revaluation 1.769.377 1.816.965 1.557.366 1.603.893
surplus balance
1,2,1,2 Other Disclosed Reserves 8.225.767 8.225.767 8.225.767 8.225.767
1,2,1,2,1 Agio 8.225.767 8.225.767 8.225.767 8.225.767
1,2,1,2,2 General Reserves - -
. 1,2,1,2,3 Past years profit - -
1,2,1,2,4 Profit for the year - -
Paid-up capital
1,2,1,2,5 - - - -
funds
1,2,1,2,6 Others - -
1,2,2 Deduction Factors (22.250.952) (15.519.216) (16.231.945)
(22.610.224)
Other comprehensive
1,2,2,1 (28.478) -
income
Difference
in financial
1,2,2,1,1 - -
statement
disclosure
Potential
Loss from an
impairment of
1,2,2,1,2 fair value of (28.478) -
financial assets in
available for sale
category
1,2,2,2 Other Disclosed Reserves (22.250.952) (15.519.216) (16.231.945)
(22.581.746)
1,2,2,2,1 Disagio - - - -
1,2,2,2,2 Past years losses (14.864.834) (8.830.450)
(14.172.960) (8.662.180)
Losses for the
1,2,2,2,3 (6.329.151) (6.034.384)
year (7.378.803) (5.510.779)
Deficit between
Provisions of
Asset Allowance
(PPA) and
1,2,2,2,4 (263.414) (254.447)
Allowance for (361.658) (367.039)
Impairment
Losses (CKPN) of
earning assets
Annual Report 2024 171 PT Bank KB Bukopin Tbk
Page 172
Management Analysis and Discussion
Summary of Quantitative Data on KB Bank Capital Management 2024-2023
(in million IDR, unless otherwise stated)
31 December 31 December
Capital Component 2024 2023
INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION
Deficit in the
amount of
adjustments to
1,2,2,2,5 the fair value - -
of financial
instruments in
the Trading Book
PPA of non-
productive assets
1,2,2,2,6 (793.553) (1.112.664)
that must be (668.325) (979.218)
established
1,2,2,2,7 Others - -
Non-Controlling Interests that can be taken
1,3
into account
1,4 Common Equity Tier 1 Deduction Factors (1.529.383) (2.956.142)
(2.794.600) (5.426.007)
1,4,1 Deferred tax calculation (1.258.561) (2.670.542)
(1.150.806) (2.558.815)
1,4,2 Goodwill - (189.482) - (189.482)
1,4,3 All other intangible assets (80.652) (81.325) (95.241) (96.103)
Participation that is calculated as a
1,4,4 (1.178.142) (15) (15)
deduction factor (2.206.951)
1,4,5 Lack of capital in insurance subsidiary - -
1,4,6 Securitization exposures - -
Other deduction factors of common
1,4,7 - -
equity tier 1 (565.000) (565.000)
Placement of funds in AT I
1,4,7,1 instrument and/or Tier 2 at - -
(565.000) (565.000)
other banks
Cross ownership in other
entities that is obtained
1,4,7,2 - -
based on transfer by law,
grant, or probate grant
Exposures that give rise to
Credit Risk due to failure
1,4,7,3 in settlement (settlement - -
risk) - Non Delivery Versus
Payment
Exposures in Subsidiary
Companies that carry out
1,4,7,4 - -
business activities based on
sharia principles (if any)
2. Additional Tier 1 ( (AT - 1)
2,1 Instruments that fulfil AT 1 requirements
2,2 Agio/Disagio
Deduction Factors: Investment in AT1 and Tier
2,3
2 instruments at other banks
Placement of funds in AT I instrument
2,3,1
and/or Tier 2 at other banks
Annual Report 2024 172 PT Bank KB Bukopin Tbk
Page 173
Summary of Quantitative Data on KB Bank Capital Management 2024-2023
(in million IDR, unless otherwise stated)
31 December 31 December
Capital Component 2024 2023
INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION
Cross ownership in other entities that
2,3,2 is obtained based on transfer by law,
grant, or probate grant
B. SUPPLEMENTARY CAPITAL (Tier 2) 3.410.320 4.099.247 4.317.559 4.392.073
Capital instruments in the form of shares or other
1. 3.252.830 3.602.830 3.798.018 3.848.018
forms that fulfill the Requirements of Tier 2
2. Agio/disagio - -
General reserves of PPA for earning assets that
3. must be established (maximum 1,25% of Credit Risk 157.490 496.417 519.541 544.055
RWA)
4. Deduction Factors of Tier 2 Capital 1)
4,1 Sinking Fund
Investment in AT1 and Tier 2 instruments at
4,2
other banks 2)
Cross ownership in other entities that is
4,3 obtained based on transfer by law, grant, or
probate grant
TOTAL CAPITAL 6.820.640 9.500.297 12.165.165 14.205.129
RISK WEIGHTED ASSETS
CREDIT RISK RWA 3) 39.598.647 45.189.096 42.683.771 48.289.880
MARKET RISK RWA 268.195 168.195 197.195 197.195
OPERATIONAL RISK RWA 1.771.508 1.987.358 2.098.314 2.344.395
TOTAL RWA 41.638.350 47.444.649 44.979.280 50.831.470
CAR RATIO ACCORDING TO RISK PROFILE 9,00% 9,00% 10,00% 10,00%
CAR RATIO
CET 1 Ratio (%) 8,19% 11,38% 17,45% 19,31%
Tier 1 Ratio (%) 8,19% 11,38% 17,45% 19,31%
Tier 2 Ratio (%) 8,19% 8,64% 9,60% 8,64%
RWA Ratio (%) 16,38% 20,02% 27,05% 27,95%
CET 1 FOR BUFFER (%) 2,19% 5,38% 11,45% 13,31%
PERCENTAGE OF BUFFER THAT MUST BE FULFILLED BY THE BANK
2,500% 2,500% 2,500% 2,500%
(%)
Capital Conservation Buffer (%) 2,500% 2,500% 2,500% 2,500%
Countercyclical Buffer (%) 0,000% 0,000% 0,000% 0,000%
Capital Surcharge for systemic banks (%) 0,000% 0,000% 0,000% 0,000%
Annual Report 2024 173 PT Bank KB Bukopin Tbk
Page 174
Management Analysis and Discussion To ensure operational sustainability, KB Bank has the responsibility In managing its capital structure, the Bank implements the to manage its capital optimally. This management is not only following policies: based on the Company's obligation to provide returns to 1. Optimizing the use of capital to support business growth, shareholders, but also to create added value and benefits for especially in new financing and future investments (New other stakeholders. The capital structure applied reflects the Generation Banking System, outlet development, and others). balance between equity, which consists of the Company's equity, 2. Providing reserves for credit losses, which are sourced from and external capital which includes liabilities. External capital income from recovery efforts (turn-around). can come from various sources, such as bank loans, trade debt, 3. Managing RWA and capital charges through collateral or other forms of financing, while equity is obtained through restructuring, as well as resolving problem loans and capital placement and annual comprehensive income. foreclosed assets (AYDA). MATERIAL COMMITMENTS RELATED TO CAPITAL GOODS INVESTMENTS Referring to the Financial Services Authority Regulation (POJK) Throughout 2024, the Bank has no material commitments for No. 17/POJK.04/2020 concerning Material Transactions and capital goods investment. Thus, information related to this cannot Changes in Business Activities, Article 3 paragraph (1) stipulates be submitted. that a transaction is categorized as a material transaction if the transaction value reaches or exceeds 20% of the equity of the Public Company. Annual Report 2024 174 PT Bank KB Bukopin Tbk
Page 175
REALIZATION OF CAPITAL GOODS INVESTMENT
Throughout 2024, PT Bank KB Bukopin Tbk continues to implement investment strategies in capital goods to improve performance
and create added value in the future. The following is the realization of the Bank's capital goods investment for 2023 and 2024:
Realization of Capital Goods Investment 2024-2023
(in millions IDR, unless otherwise stated)
December 31 December 31 Growth
Description
2024 2023 IDR %
Land - 8.175 (8.175) -100,00%
Building 2.054 5.561 (3.507) -63,06%
Furniture and Office supplies 47.138 14.084 33.054 234,69%
Motor Vehicle 250 26.749 (26.499) -99,07%
Building Facilities - 351 (351) -100,00%
Assets under Constructions 2.219 5.846 (3.627) -62,04%
Total Capital Expenditure 51.661 60.766 (9.105) -14,98%
Payment Cash Flow for Capital Expenditure 51.661 60.766 (9.105) -14,98%
Until December 31, 2024, the capital goods investment realized by KB Bank showed a decline, from IDR 60.77 billion in 2023 to IDR
51.66 billion in 2024.
MATERIAL INFORMATION AND FACTS THAT OCCUR
AFTER THE DATE OF THE ACCOUNTANT’S REPORT
There is no material information and facts that occurred between the end of the reporting period of December 31, 2024 and the date
of the accountant's report on March 12, 2025. Therefore, this information cannot be submitted.
Annual Report 2024 175 PT Bank KB Bukopin Tbk
Page 176
Management Analysis and Discussion
BUSINESS PROSPECT
As quoted from the Bank Indonesia Report entitled "Synergy to In response to future challenges, KB Bank continues to encourage
Strengthen National Economic Stability and Transformation" synergy between the parent company and its subsidiaries which
explains that, The dynamics and direction of the global economy aims to create mutually beneficial cooperation while continuing
in 2025-2026 and the next five years will have major implications to strengthen the supervisory function through integrated
for the Indonesian economy, and therefore need to be anticipated governance. Increasing business development is carried out
with an optimal national economic policy mix response. through the concept of synergy between the parent company
and its subsidiaries with the theme "Strengthening Synergy and
There are at least 5 (five) important aspects that need to be Collaboration" which is aligned with the implementation of POJK
considered, namely: 28/POJK.03/2019 concerning Banking Synergy in One Ownership
1. The importance of maintaining macroeconomic and financial for the Development of Sharia Banking.
system stability as the first and main defense in facing the
dynamics of the global economy and finance that are changing There are 3 (three) main areas that are the focus of strengthening
rapidly and full of uncertainty. Synergy and Collaboration, including Delivery Channel, E-channel,
2. The need to continue to increase domestic growth sources, IT, and Digital Ecosystem, with the following development
especially consumption and investment, while continuing perspective concepts:
to encourage exports through trade cooperation between 1. Delivery Channel Synergy
countries. • Increasing the number and distribution by adding General
3. The need to accelerate real sector transformation policies Bank Sharia Service (LSBU) points
to increase competitiveness and productivity, both capital, • Increasing HR competency in carrying out LSBU functions
labor, and innovation and efficiency. Improving the investment and cross-selling of sharia products by Bank officers
climate to be able to compete in attracting foreign direct through a referral scheme
investment, the ability to encourage growth in capital- • Increasing service capacity at LSBU outlets
intensive and labor-intensive sectors, as well as improving • Mini ATM business cooperation with banks
skills and certification of workforce professions is increasingly • Co-Location through the Type A pattern: Full relocation,
important. Type B: Placement of sales functions at bank outlets and
4. The need to increase the deepening of the financial market Type C: conventional LSBU
for sources of financing for the national economy and to • Carrying out promotional activities by placing KB Bank
maintain the attractiveness of foreign capital flows in the Syariah marketing staff at KB Bank outlets for the sale of
form of portfolio investment and PMA. gold financing during a certain period.
5. The need to accelerate digitalization in terms of payment • Use of ex-closed outlets from KB Bank as new outlets
systems, the financial sector, and innovation in various and relocation of KB Bank Syariah in the context of
economic and financial transactions nationally and implementing banking synergy, for example: use of ex-
internationally. Digitalization will drive economic growth KCU Banda Aceh in the context of implementing qonun
with the increasing development of the financial services Aceh, use of ex-KCP Antapani in the context of relocating
and intermediary sectors as well as increasing the efficiency KCU for efficiency, and plans to use other closed ex-outlets
and productivity of the national economy. according to the needs of the subsidiary's business
development adjusted to the cost benefit analysis.
• Utilization of part of the KB Bank Building area by the
Subsidiary to be used for product sales activities and
other business activities.
Annual Report 2024 176 PT Bank KB Bukopin Tbk
Page 177
2. E-Channel Synergy 4. Strengthening PT KB Bukopin Finance through Company
• Review of features on sharia mobile banking, namely consolidation
M-BISA, or development of sharia digital banking services • Currently, the core capabilities of the financial group will
through synergy with the Wokee / KB Star application be focused on the growth of the parent company, namely
• Synergy in the use of BI-FAST & QRIS payment networks BBKP, as its main priority.
through M-BISA • At the same time, KBBF is directed to improve the
• Attracting Muhammadiyah students to use M-BISA company's financial structure through capital reduction,
• Cooperation in the Mini ATM business, PPOB and utilization this is necessary to create a strategic and financial
of Bank E-channel services. foundation to attract potential investors who have
• Use of KBBS cash withdrawal transactions at KB Bank experience in running a better financing company
ATMs with the “on US” scheme business.
3. IT and Digital Ecosystem Synergy
• Utilization of the parent company's capabilities related
to E-KYC to improve customer experience
• Implementation of Know Your Customer (KYC) procedures
to support the implementation of the APU, PPT and
PPPSPM Programs through the use of Dow Jones licensed
applications
• Reviewing the use of KB Star for the sale of sharia products.
Annual Report 2024 177 PT Bank KB Bukopin Tbk
Page 178
Management Analysis and Discussion
TARGET ACHIEVEMENTS WITH REALIZATION
AND PROJECTIONS FOR THE NEXT YEAR
Entering 2024, the Bank has formulated and set various targets to be achieved, which are then outlined in the Bank Business Plan
(RBB). The preparation of these targets is carried out by considering the dynamics that occur, both in the economic sector and
the banking industry in Indonesia. The following are the Company's achievements on the targets that have been set for 2024 and
projections for 2025:
Achievement of Realization of the 2023 Target
(in million IDR, unless otherwise stated)
Realization Bank’s Business
Description 2024 Plan (RBB)
Achievements (%)
Financial Position
Total Assets 75.458.349 79.568.054 94,83%
Placement with Bank Indonesia and Other Banks 1.594.828 3.329.691 47,90%
Securities 21.107.351 20.249.586 104,24%
Loans 41.456.215 43.228.510 95,90%
Other Asset Components 11.299.955 12.760.267 88,56%
Total Liabilities 57.894.471 68.376.894 84,67%
Total Customer Saving 40.147.845 43.511.886 92,27%
Securities Issued 5.790.158 5.540.458 104,51%
Other Liabilities Components 11.956.468 19.324.550 61,87%
Total Equities 7.563.879 11.191.160 67,59%
Paid-up Capital and Additional Paid-up Capital 27.225.767 27.699.744 98,29%
Profit/Loss Accummulation (21.417.116) (18.165.306) 84,82%
Other Equity Components 1.755.228 1.656.721 105,95%
Profit/Loss
Income and Interest Expense
Interest Income 4.877.943 4.685.562 104,11%
Interest Expense (3.969.035) (3.750.398) 94,49%
Interest Income – Net 908.908 935.164 97,19%
Operating Income and Expenses Other than Interest
Operating Income Other Than Interest 318.964 643.881 49,54%
Operating Expenses other than Interest (1.796.458) (2.129.776) 118,55%
- General and Administrative Expenses (1.088.119) (1.196.547) 109,96%
- Labor Burden (708.339) (933.229) 131,75%
Operating Income (Expenses) Other Than Interest - net (1.477.494) (1.485.895) 100,57%
(Expense) CKPN Recovery (4.247.876) (3.909.321) 92,03%
Operating Profit (Loss) (4.816.462) (4.460.052) 92,60%
Non-Operating Income (Expense) – Net (1.145.292) (658.341) 57,48%
Profit before tax Income (5.961.753) (5.118.393) 85,85%
Income Tax Benefits (Expense) (1.417.050) 1.126.046 -79,46%
Net Profit (7.378.803) (3.992.346) 54,11%
Annual Report 2024 178 PT Bank KB Bukopin Tbk
Page 179
2025 Projection on 2024 Realization
(in millions IDR, unless in percentage)
Realization RBB
Description 2024 2025
Financial Position
Total Assets 75.458.349 79.859.254
Loans 41.456.215 46.531.650
Total Customer’s Saving 40.147.845 44.879.813
Total Equities 7.563.879 8.066.295
Loss/Profit
Interest income – net 4.877.943 5.163.371
Operating income other than Interest 318.964 484.771
Operating Expenses other than Interest (1.796.458) (2.028.000)
(Expense) CKPN Recovery (4.247.876) (1.054.096)
Non-Operating Income (Expense) – Net (1.145.292) 1.282.950
Net Profit (7.378.803) 205.695
BASIC FINANCIAL RATIO
NIM 1,31% 2,19%
CAR 16,38% 20,46%
NPL-Net 4,38% 4,02%
Annual Report 2024 179 PT Bank KB Bukopin Tbk
Page 180
Management Analysis and Discussion
MARKETING ASPECTS
In running its business, marketing aspect is the key factor for in all segments. Acceleration of AYDA sales is carried out by
the Company. This aspect aims to map market share to support socializing incentive programs for AYDA sales with attractive
business growth, as well as analyze market needs to align schemes for employees who succeed in selling AYDA which
marketing strategy implemented with existing demand. The have been socialized through KB Bank's internal information
following are the marketing strategies implemented by KB Bank channels.
throughout 2024: The Bank has also strengthened the Special Asset Management
function to optimize collection and settlement of bad banks
Management Strategy which of course avoids settlement options that create a
burden for the Bank. In addition, the Bank will periodically
Based on current conditions both internally and externally, and restructure to prevent new NPLs and their impact on the
in order to achieve the targets that have been set, KB Bank has Bank's capital.
identified the stages in achieving its targets, namely making Still in order to strengthen asset quality, the bank continues
improvements and fundamental updates to the Bank, preparing to improve the credit process to be more centralized and
a catch-up strategy by implementing market best practices and systematic, one of which is implemented through LOAS (Loan
increasing bank competency through innovation. Origination Application System).
4. Advanced IT and Digital
To support the targeted growth, there are 4 (four) pillars that Strengthening digital positioning in the market is carried out
need to be achieved, namely: through information and digital technology transformation
1. Boost Sales Performance through SHINE and the launch of digital apps, namely KBStar.
Synergy between business segments is essential to create The Bank will focus on developing applications to form a
a good business ecosystem for the Bank. By deepening the digital ecosystem that aims to expand cooperation, maximize
wholesale business to strengthen positioning in the market sales and be able to meet customer needs. In addition, the
and acting as an anchor that provides opportunities for MSME Bank will rebrand through changes to the brand and logo
& Retail businesses to enter. In addition, the Bank will improve which aims to improve the bank's reputation and as an effort
products, processes, and manpower and collaborate with to strengthen customer trust.
KBFG affiliates and subsidiaries so that the bank's business
can grow sustainably. Market Share
2. Innovation
Innovation carried out by the bank must be in line with the KB Bank continues to strive to improve its competitiveness against
direction of the business strategy so that it can provide added peer groups in facing competition in all aspects, especially in terms
value for customers but also as an efficiency step for the of competence. Changes in the dynamics of banking business in
Bank so that the business process becomes more effective the Banking Industry affect KB Bank's peer group, so the Bank
and efficient. The innovation carried out also aims for cost re-evaluates the peer group based on banking rankings in the
efficiency by simplifying and centralizing, reducing manual aspects; financial performance (common equity, Assets, DPK, KYD),
processes, manpower and outlet optimization strategies. distribution of the number of branch offices in each province,
3. Strengthening Asset Quality similarity of bank business criteria, and based on the proximity
To prevent a decline in credit quality, this is done through of the market penetration matrix. This business competition can
strengthening DPD management, the Bank also continues be seen, among others, based on the number of Assets owned,
to improve asset quality through Sukuk and ABS schemes in the amount of Third Party Funds (DPK) that have been collected,
selling AYDA and continues to optimize collection activities the amount of Credit Given (KYD), the Bank's Net Income (Net
Income) and the Bank's NPL ratio.
Annual Report 2024 180 PT Bank KB Bukopin Tbk
Page 181
KB Bank Market Share in the Indonesian Banking Industry
(in trillion IDR, unless otherwise stated)
December 31 December 31 December 31
Description
2024 2023 2022
Banking Industry 12.461 11.766 11.113
Total Assets KB Bank 83 84 90
Market Share 0,67% 0,72% 0,81%
Banking Industry 8.837 8.458 8.154
Total Third Party
KB Bank 47 45 52
Fund (DPK)
Market Share 0,53% 0,53% 0,64%
Banking Industry 7.943 7.187 6.498
Total Loans (KYD) KB Bank 48 49 51
Market Share 0,60% 0,69% 0,78%
Annual Report 2024 181 PT Bank KB Bukopin Tbk
Page 182
Management Analysis and Discussion
DIVIDEND POLICY AND DISTRIBUTION
Basis of Dividend Distribution Policy
Referring to the provisions in the Bank's Articles of Association regarding the Use of Profit and Dividend Distribution, the dividend
policy implemented is adjusted to the Bank's capabilities and is determined through a decision at the General Meeting of Shareholders
(GMS). This policy is determined by considering financial conditions, financial health levels, and regulations related to capital and
laws and regulations applicable in the banking sector. Dividend distribution also depends on the performance and financial condition
of KB Bank.
Dividend Distribution and Payment in the Last 3 Years
Dividend Distribution and Payment for the Last 3 Years
Description 2024 2023 2022
Fiscal year 2023 2022 2021
Announcement Date
Payment Date
Dividend Sharing Policy (%)
NONE
Cash Dividend Distributed (IDR)
Dividend per share (IDR/share)
Dividend Distribution Ratio (%)
Annual Report 2024 182 PT Bank KB Bukopin Tbk
Page 183
INFORMATION ABOUT THE SHARE
OWNERSHIP PROGRAM BY EMPLOYEES AND/
OR MANAGEMENT (ESOP/MSOP)
Based on the decision of the General Meeting of Shareholders (HMETD) to existing shareholders. The granting of the first stage
held on April 20, 2005, as stated in deed No. 26 made by Notary of stock options was carried out simultaneously with the initial
Lindasari Bachroem, S.H., shareholders approved the issuance public offering (IPO). Until July 6, 2013, which was the deadline for
of stock options to be carried out in three stages. These stock the execution, there were stock options that were not executed
options are given to directors and employees in certain positions because they had passed their implementation period. Therefore,
who meet the established criteria. The number of shares issued the reserve for expired stock options worth IDR 8,599 million has
in the stock option program from the first stage to the third stage been recorded as additional paid-up capital.
is set at a maximum of 5% of the Bank's paid-up capital within
a period of three years, without providing Pre-emptive Rights
Annual Report 2024 183 PT Bank KB Bukopin Tbk
Page 184
Management Analysis and Discussion
INFORMATION REGARDING THE REALIZATION
OF USE OF PUBLIC OFFERING PROCEEDS
Public Offering Fund Realization Report
Type of Limited Offering Effective Date Limited Offer Amounts Limited Offer Fees
Limited Public Offering VI November 8, 2021 7.042.857.796.800 4.252.382.010
Limited Public Offering VII May 5, 2023 11.999.999.969.200 60.661.014.127
In 2021, the Bank carried out a corporate action in the form of a Then in 2023, the Bank carried out a corporate action in the
Limited Public Offering VI (“PUT VI”) which obtained an Effective form of Limited Public Offering VII (“PUT VII”) which obtained
Letter from the Financial Services Authority (OJK) on November an Effective Letter from the Financial Services Authority (OJK)
8, 2021. From this corporate action, the Bank managed to raise on May 5, 2023, from this corporate action the Bank managed to
funds of IDR 7,042,857,796,800, - before being reduced by the PUT VI raise funds of IDR 11,999,999,969,200, - before being reduced by
emission costs of IDR 4,252,382,010, - so that the net funds received the PUT VII issuance costs of Rp60,661,014,127, - so that the net
by the Bank were IDR 7,038,605,414,790, - which was used 16% for funds received by the Bank were IDR 11,939,338,955,073, - which
investment in relation to development in the IT sector and 84% were used for additional investment in Subsidiaries and used
for expansion of new good quality credit which will be focused to expand new good quality credit, which will be focused on
on the retail segment and SME, Commercial, and Indonesia-Korea the retail, SME, wholesale, and Indonesia-Korea business link
Business Link business links. As of December 31, 2024, the total segments. As of December 31, 2024, the total remaining funds
remaining funds from PUT VI were still IDR 69,838,222,207. from PUT VII were still IDR 18,000,000,000, -.
Annual Report 2024 184 PT Bank KB Bukopin Tbk
Page 185
Working Capital of Bank Financing Business Remaining Proceeds From Limited
Net Proceeds
Activities
Total Offering
7.038.605.414.790 7.038.605.414.790 7.038.605.414.790 69.838.222.207
11.939.338.955.073 11.939.338.955.073 11.939.338.955.073 18.000.000.000
Annual Report 2024 185 PT Bank KB Bukopin Tbk
Page 186
Management Analysis and Discussion
MATERIAL INFORMATION REGARDING INVESTMENT,
EXPANSION, DIVESTMENT, BUSINESS MERGER,
ACQUISITION, AND/OR DEBT/CAPITAL RESTRUCTURING
Material Information Regarding Investment
Rate
Description Maturity Date
December 31, 2024
KB Finansia Multi Finance Bond II 2023 Series B Juni 27, 2026 AAA
Sukuk Wakalah BI-Al Istitsmar Jk. Panjang
Conducted Without Going Through Public Offering I September28, 2037 BBB-
PT Perusahaan Pengelola Aset 2022
KIK EBA Bank Bukopin 2019 September 4, 2026 AAA
IDR-Linked Step-Up Fixed Rate Guaranteed Bond
June 21, 2027 A+
IDMB United Pte Ltd
IDR-Linked Step-Up Fixed Rate Guaranteed Bond
June 212030 A+
SMMK United Pte Ltd
IDR-Linked Step-Up Fixed Rate Guaranteed Bond
March 28, 2029 A+
TLDC United Pte Ltd
Government Bond – Rupiah April 15, 2040 No Rating
Indonesian Government Sukuk Ijarah Bonds April 15, 2043 No Rating
Material Information Material Information
Regarding Expansion Regarding Acquisition
In 2024, the Bank did not undertake any material expansion, In 2024, the Bank did not conduct any material acquisition, so
hence this information cannot be provided. this information cannot be submitted.
Material Information Material Investment Regarding
Regarding Divestment Debt/Capital Restructuring
In 2024, the Bank did not conduct any material divestment, so In 2024, the Bank did not carry out any material debt/capital
this information cannot be submitted. restructuring, so this information cannot be provided.
.
Material Information Regarding
Merger/Amalgamation
In 2024, the Bank did not conduct any material merger/
amalgamation, so this information cannot be submitted.
Annual Report 2024 186 PT Bank KB Bukopin Tbk
Page 187
INFORMATION ON MATERIAL TRANSACTIONS
CONTAINING CONFLICTS OF INTEREST AND/
OR TRANSACTIONS WITH AFFILIATED
PARTIES/RELATED PARTIES
Conflict of Interest Transactions and/ entity (or an associate or joint venture of a member of a
or Transactions with Affiliated Parties group of which the other entity is a member);
c. The two entities are joint ventures of the same third party;
A Conflict of Interest occurs when there is a difference between d. An entity is a joint venture of a third entity and the other
the Company's economic interests and the personal economic entity is an associate of the third entity;
interests of members of the Board of Directors, members of the e. The entity is a post-employment benefit plan for employee
Board of Commissioners, or major shareholders, which has the benefits of either the reporting entity or an entity related
potential to harm the Company. to the reporting entity. If the reporting entity is the entity
that administers the plan, the sponsoring entity is also
Meanwhile, Affiliated Transactions refer to transactions conducted related to the reporting entity;
by the Company or Subsidiaries with parties that have an affiliated f. An entity that is controlled or jointly controlled by a person
relationship, either with the Company itself or with members of identified in number i); or
the Board of Directors, members of the Board of Commissioners, g. The person identified in (i)(a) has significant influence
or major shareholders of the Company. over the entity or is a member of the key management
personnel of the entity (or of a parent of the entity);
Related Party Transactions h. The entity, or a member of a group of which the entity is a
The Bank and its subsidiaries conduct transactions with related member, provides key management personnel services to
parties. In this consolidated financial statement, the term related the reporting entity or to a parent of the reporting entity.
party is in accordance with the Statement of Financial Accounting
Standards (PSAK) 224 concerning "Related Party Disclosures". A
related party is a person or entity that is related to the entity that Name of Transacting Parties, Nature
prepares its financial statements (the reporting entity). Related of Affiliate Relationship, Nature of
parties are as follows: Transaction, and Reason for Transaction
1. Person or close family member has a relationship with the
reporting entity if the person: This transaction is conducted based on terms agreed by both
a. Has control or joint control over the reporting entity; parties, where such terms may not be the same as transactions
b. Has significant influence over the reporting entity; or conducted with unrelated parties. Based on these provisions,
c. Is a member of the key management personnel of the the related parties and the nature of their relationship with the
reporting entity or of a parent of the reporting entity. Bank are described as follows:
2. An entity is related to the reporting entity if the entity:
a. The entity and the reporting entity are members of the
same group (meaning that the parent, subsidiary and
subsequent subsidiary are related to the other entity);
b. An entity is an associate or joint venture of the other
Annual Report 2024 187 PT Bank KB Bukopin Tbk
Page 188
Management Analysis and Discussion
Nature of Relationship Related Parties
Controlling Shareholders KB Kookmin Bank Co., Ltd.
PT Haka Sarana Investama
Kopelindo Infrastruktur Indonesia
PT Bosowa Berlian Motor
PT Bosowa Amal Taksi
PT Mallomo
PT Bosowa Utama
Controlled/under the significant influence of one of the PT Makassar Capital
Bank's main shareholders
PT Bosowa Tambang Indonesia
PT KB Finansial Multi Finance
PT Sunindo KB Finance
PT Kurnia Oryza Abadi
PT KB Valbury Sekuritas
Related party -
Dinasti Batubara Indonesia
Same key management
PT Gerin Surya Gemilang
Bank pension fund Pension Fund of Bank KB Bukopin
Board of Directors, Board of Commissioners, Sharia Supervisory Board, and
Management and key employees
Executive Officers
Realization of Related Party Transactions
Realization of Related Party Transactions in 2024-2023
(in millions IDR, unless otherwise stated)
Description 2024 2023
Assets
Current Account in other Banks
KB Kookmin Bank 10.585 6.377
Loans and Sharia financing/receivables - gross
PT KB Finansia Multi Finance 249.989 499.791
PT Haka Sarana Investama 0 0
PT Sunindo KB Finance 59.850 119.988
PT Dalle Mineral Papua 0 0
Dinasti Batubara Indonesia 0 0
PT Bosowa Amal Taksi 0 0
PT Bosowa Utama 0 0
PT Mallomo 0 0
PT Bosowa Berlian Motor 0 0
Kopelindo Infrastruktur Indonesia 0 0
PT Makassar Capital 0 0
PT Kurnia Oryza Abadi 0 0
PT Gerin Surya Gemilang 0 0
Annual Report 2024 188 PT Bank KB Bukopin Tbk
Page 189
Realization of Related Party Transactions in 2024-2023
(in millions IDR, unless otherwise stated)
Description 2024 2023
PT Bosowa Tambang Indonesia 0 0
PT Merpati Wahana Taksi 0 0
PT Karya Ratu Mulia 0 0
PT Legalino Lines 0 0
PT Oto Rental Nusantara 0 0
PT Anisbi Nunggal Bhakti 0 0
PT Bantimurung Indah 0 0
Board of Directors, Board of Commissioners, Sharia Supervisory Board, and Executive Officers 30.144 21.226
Total Assets for the related parties 350.568 647.023
Percentage of Total Asset 0,42% 0,77%
Liabilities
Savings from Other Banks 2.710.649 7.699.413
Borrowings 6.557.175 6.544.886
Timed Deposits 42.412 40.311
Current Account 3.203 9.094
Savings 45.260 18.491
Issued Securities 0 0
Post-employment benefits 0 0
KB Bukopin Bank Pension Fund 0 61.700
Board of Directors, Board of Commissioners, Sharia Supervisory Board, and Executive Officers 28.211 0
Total Liabilities for related parties 9.386.910 14.373.895
Percentage of total liabilities 12,50% 20,48%
Interest and Sharia income from related parties 24.469 22.592
Percentage against interest and Sharia 0,45% 0,46%
Other operating income
Other income and commissions from related parties 0 0
Percentage of other operating income 0,00% 0,00%
Interest and Sharia expenses from related parties 664 899
Percentage of interest and Sharia expenses 0,02% 0,02%
Other operational expenses
Salaries and benefits of employees, management and executive officers 58.740 67.460
Percentage of other operations 2,90% 2,96%
Explanation Regarding Transaction Fairness
KB Bank conducts transactions with related parties substantially with normal requirements as those conducted with unrelated parties
and is treated as a transaction in accordance with the standards of Financial Accounting Standards Statement (PSAK) 224 concerning
Disclosure of Related Parties.
KB Bank conducts transactions with related parties based on market prices. Transactions between the Company and SOEs are treated
as transactions with related parties in accordance with Financial Accounting Standards Statement (PSAK) 224 concerning Disclosure
of Related Parties.
Annual Report 2024 189 PT Bank KB Bukopin Tbk
Page 190
Management Analysis and Discussion
Statement of the Board of Compliance with Related
Directors Regarding the Principle Regulations and Provisions
of Fair Transactions
Compliance with related regulations and provisions, namely
The Board of Directors is committed to upholding the arm's length Financial Accounting Standards (SAK) in Indonesia is carried out
principle (ALP) which is a principle that regulates that if the through efforts to disclose the Financial Accounting Standards
conditions in a transaction conducted between parties that have a Statement (PSAK) 224 concerning Disclosure of Related Parties
Special Relationship are the same or comparable to the conditions in the Company's 2024 Financial Statements which have been
in a transaction conducted between parties that do not have a audited by the Public Accounting Firm (KAP) Mirawati Sensi Idris
Special Relationship as a comparison, then the price or profit in (Moore Global). All transactions carried out with related parties,
the transaction conducted between parties that have a Special whether carried out with conditions and requirements with third
Relationship must be the same as or within the range of the price parties or not, are disclosed in the financial statements.
or profit in the transaction conducted between parties that do not
have a Special Relationship as a comparison. In principle, based
on the norm that the price or profit on transactions carried out
with affiliated parties is determined by market forces, so that the
transaction can reflect a fair market price (Fair Market Value/FMV).
The Role of the Board of Commissioners
and the Audit Committee in Fulfilling
the Principle of Fair Transactions
The Board of Commissioners together with the Audit Committee
are committed to upholding the arm's length principle (ALP). The
KB Bank review mechanism for transactions with Related Parties
is carried out through an audit process, especially an audit that
has been carried out by a public accountant and published,
where this mechanism is stated in the Financial Accounting
Standards Statement (PSAK) 224 concerning Disclosure of Related
Parties. In principle, based on the norm that the price or profit
on transactions carried out with affiliated parties is determined
by market forces, so that the transaction can reflect a fair market
price (Fair Market Value/FMV).
Throughout 2024, the Bank did not violate any laws and regulations
related to transactions with related parties and there were no
transactions containing a conflict of interest.
Annual Report 2024 190 PT Bank KB Bukopin Tbk
Page 191
CHANGES IN LEGISLATION THAT HAVE A
SIGNIFICANT IMPACT ON THE COMPANY
KB Bank is committed to complying with all applicable laws and regulations. Therefore, KB Bank always concerns any changes in
laws and regulations that can be implemented in its business activities. The following are changes in laws and regulations that will
impact the company in 2024:
Table of Changes to Legislation
No Legislation Change Points Impact to the Bank Mitigation Efforts
POJK Number 4 of 2024
concerning Reports 1. Addition of obligation to submit report on
It has a quantitative 1. Conducting socialization
on Ownership or Any activities of pledging shares to OJK.
impact on to stakeholders.
Changes in Ownership 2. Change in percentage of obligation to
shareholders and 2. Adjusting Internal Policy
1 of Shares of Public submit report on changes in ownership of
does not have a on reporting share
Companies and Reports voting rights over shares.
significant impact on ownership.
on Activities of Pledge 3. Change in time of Submission of share
the Company.
of Shares of Public ownership report.
Companies
POJK Number 5 of 1. Forming TFT in designing
2024 concerning It has a qualitative the Recovery Action Plan.
Determination of 1. Non-Systemic Commercial Banks are and quantitative 2. Policy Making
2
Supervision Status and required to submit a Recovery Action Plan impact on the 3. Submission of the
Handling of Commercial Company. Recovery Action Plan to
Bank Problems OJK and LPS on time
1. Conduct socialization to
related work units.
PLPS Number 1 of 2024
1. The obligation to pay PRP (Banking Has a quantitative 2. Make PRP (Banking
concerning Banking
3 Restructuring Program) premiums is paid 2 impact on the Restructuring Program)
Restructuring Program
(two) times a year. company. Premium Payments
Premiums
according to the
provisions.
PADG Number 4 of
2024 concerning 1. Conduct socialization to
It has a qualitative
Amendments to Member 1. The addition of 5certain sectors provided related work units.
and quantitative
4 Regulations concerning by KLM from Bank Indonesia to the Bank. 2. Implement KLM
impact on the
the Implementation 2. KLM percentage change in certain sectors. incentives in GWM
Company.
of Macroprudential calculations
Incentive Policies
PLPS Number 2 of 2024 It has a qualitative 1. Forming TFT in designing
1. Mewajibkan Bank non sistemik untuk
concerning Resolution and quantitative Resolution Plan.
5 menyusun dan menyampaikan Rencana
Plans for Commercial impact on the 2. Submission of Resolution
Resolusi kepada LPS.
Banks Company. Plan to LPS on time
Annual Report 2024 191 PT Bank KB Bukopin Tbk
Page 192
Management Analysis and Discussion
Table of Changes to Legislation
No Legislation Change Points Impact to the Bank Mitigation Efforts
1. Conducting socialization
Requires companies to:
regarding this
1. Have a financial reporting process
regulation.
work unit with integrity to ensure the
2. Readjusting the Bank's
POJK Number 15 of 2024 truth, accuracy, and transparency 7of It has a qualitative
internal provisions
concerning the Integrity the Financial Information and Financial and quantitative
6 regarding internal
of Bank Financial Reports produced. impact on the
control over financial
Reporting 2. Establish a special work unit responsible Company.
reporting.
for preventing fraud or manipulation in
3. Creation of ICOFR
financial information and/or bank financial
functional units
reports.
4. Make timely reports
POJK Number 19 of 2024
concerning Amendments
to Financial Services
1. Conduct socialization to
Authority Regulation It has a qualitative
related work units.
Number 42/ and quantitative
7 Determine the assets included in HQLA 2. Adjust the LCR
POJK.03/2015 concerning impact on the
calculation according to
the Obligation to Fulfill Company.
the latest provisions.
the Liquidity Coverage
Ratio for Commercial
Banks
POJK Number 20 of 2024
concerning Amendments
to Financial Services
1. Conduct socialization to
Authority Regulation All banks are required to monitor NSFR It has a qualitative
related work units.
Number 50/ compliance, submit NSFR calculation reports, and quantitative
8 2. Adjust the NFSR
POJK.03/2017 concerning and publish NSFR reports, both individually impact on the
calculation according to
the Obligation to Fulfill and consolidated. Company.
the latest provisions.
the Net Stable Funding
Ratio for Commercial
Banks
1. Banks can invest capital in other companies
that support the banking industry.
2. Commercial Banks can accept transfer of
receivables. 1. Conducting socialization
3. Banks are required to adjust their policies and appointing the
POJK Number 26 of 2024 and procedures regarding carrying out and/ Department in Charge
Has a quantitative
concerning Expansion or receiving the transfer of receivables. who will carry out the
9 impact on the
of Banking Business 4. Banks are required to have policies and obligations of this POJK.
Company.
Activities procedures related to risk management of 2. Making adjustments to
guarantee/security services. several internal policies
5. The obligation to have policies and
procedures for the use of Electronic
Signatures in the event that the Bank utilizes
the use of electronic signatures.
Annual Report 2024 192 PT Bank KB Bukopin Tbk
Page 193
Table of Changes to Legislation
No Legislation Change Points Impact to the Bank Mitigation Efforts
1. This POJK regulates the “Perpetrator”
Information System which contains the 1. Conduct socialization
perpetrator's Track Record (as regulated in and determine the
POJK Number 28 of 2024 this POJK), which can be accessed / used Department in Charge
concerning Management by LJK and parties engaged in the financial that will carry out the
of Information on the services sector. obligations of this POJK.
Has a quantitative
Track Records of Actors 2. The “Perpetrator” system is not mandatory 2. Internal Policy Making
10 impact on the
Through the Actors for the Bank, but if the Bank will use this 3. Submit User Access to
Company.
Information System in system, the Bank is required to appoint its OJK
the Financial Services employees/officials as “Applicants” and 4. Manage SIPELAKU
Sector “Verifiers” who will represent the Bank data according to the
in accessing the system and the Bank is provisions.
required to have and implement a policy
Procedure related to SIPELAKU.
1. Coordinate with PSP
PSP and/or PSPT that meet the criteria for and PSPT regarding the
POJK Number 30 of 2024 financial conglomerates as regulated in this formation of PIKK.
It has a qualitative
concerning Financial POJK, are required to form a PIKK (Financial 2. The formation of PIK is
and quantitative
11 Conglomerates and Conglomerate Holding Company), and are a maximum of 6 (six)
impact on the
Financial Conglomerate required to submit to the OJK no later than 6 months from the time
Company.
Holding Companies (six) months after meeting the conditions as a this Financial Services
financial conglomerate. Authority Regulation
comes into effect.
Annual Report 2024 193 PT Bank KB Bukopin Tbk
Page 194
Management Analysis and Discussion
CHANGES IN ACCOUNTING POLICIES AND
THEIR IMPACT ON THE COMPANY
As a form of commitment to compliance with laws and regulations, KB Bank continuously monitors any changes in regulations to be
implemented in its business activities. Throughout 2024, there were changes in accounting policies and disclosures.
The following are revisions, amendments and adjustments to Financial Accounting Standards (SAK) that are effective for the financial
year beginning on or after January 1, 2024, namely:
• The Indonesian Financial Reporting Standards Framework ("KSPKI") and changes in PSAK and ISAK numbers in the Indonesian
Financial Accounting Standards (formerly Financial Accounting Standards), effective January 1, 2024. KSPKI regulates the pillars
of SAK applicable in Indonesia, criteria, and transfers between SAK pillars, while changes in numbers regulate the provisions for
numbering PSAK and ISAK that refer to IFRS Accounting Standards, local accounting standards, and sharia accounting standards;
• Amendments to PSAK 201: "Presentation of Financial Statements" related to the classification of liabilities as short-term or long-term;
• Amendment to PSAK 116: “Lease” related to lease liabilities in sale and leaseback transactions;
• Amendment to PSAK 207 and PSAK 107 related to “Supplier Financing Arrangements”; and
• Amendment to PSAK 409: “Accounting for Zakat, Infak, and Sedekah” and PSAK 401: “Presentation of Sharia Financial Statements”.
The implementation of these standards does not have a significant impact on the amounts reported in the current period or the
previous year.
Annual Report 2024 194 PT Bank KB Bukopin Tbk
Page 195
COMMITMENTS AND CONTINGENCIES
The following table presents the commitment and contingency projections for 2024-2026.
Projected Commitments and Contingencies 2024-2026
(in millions of Rupiah, unless otherwise stated)
Realization Projection
Basic
Financial Sep Dec Mar June Sep Dec Dec Dec
Posts 2023 2023 2024 2024 2024 2024 2025 2026
Commitment
Receivables
Outstanding
spot and
derivatives 419.133 595.901 1.999.330 2.006.779 2.014.228 625.696 656.981 689.830
purchase
positions
Commitment
liabilities
Letter of Credit 226.552 88.205 21.810 22.913 24.015 92.615 97.246 102.108
Withdrawal
Allowance on 5.240.160 4.822.935 4.128.899 4.189.185 4.249.472 5.068.546 5.321.750 5.587.614
Debtors
Spot and
derivative sales 2.304.362 971.552 4.667.268 4.679.412 4.691.557 1.020.129 1.071.136 1.124.692
positions
Contingent
Liabilities
Bank guarantee 831.843 751.120 684.119 693.508 702.897 788.676 828.110 869.515
Contingent
Receivables
Outstanding
4.453.830 4.038.667 4.707.702 4.556.252 4.404.802 3.432.867 3.226.895 2.904.205
Interest Income
Based on the Parties
(in millions Rupiah, unless otherwise stated)
Description December 31, 2024 December 31, 2023
Commitment
Commitment Receivables
Outstanding spot and derivative purchases 808.182 595.903
Commitment Liabilities
Unused loans and Sharia financing/receivable facilities
Related parties - -
Third party (4.282.285) (4.822.935)
Annual Report 2024 195 PT Bank KB Bukopin Tbk
Page 196
Management Analysis and Discussion
Based on the Parties
(in millions Rupiah, unless otherwise stated)
Description December 31, 2024 December 31, 2023
Outstanding SKBDN - -
Outstanding irrevocable L/C
Related parties - -
Third party (90.095) (88.205)
Outstanding spot and derivative purchased (1.621.857) (971.552)
Total Commitment Liabilities (5.994.237) (5.882.692)
Total Commitments - net (5.186.055) (5.286.789)
Contingency
Contingent Receivables
Interest Income on non-performing loans 5.123.131 4.038.667
Contingent Liabilities
Bank guarantee
Related parties - -
Third party (582.778) (1.337.709)
Others - -
Total Contingent Liabilities (582.778) (1.337.709)
Total Contingent - Net 4.540.353 2.700.958
Total Commitment and Contingency Liabilities - Net (645.702) (2.585.831)
Annual Report 2024 196 PT Bank KB Bukopin Tbk
Page 197
DERIVATIVES AND HEDGING FACILITIES
As of December 31, 2023 and 2024, there were derivative receivables and liabilities with transaction details as follows:
Derivative Transactions on Foreign Currency Swaps
(in millions IDR, unless otherwise stated)
December 31, 2024 December 31, 2023
Parties
Contract Fair Derivatice Derivatice Contract Derivatice Derivatic
Fair Value
Value Value Charge Receivables Value Charge Receivables
Third Parties
Foreign currency swap transactions:
US Dollar 2.414.892 12.054 (3.641) 2.389 1.543.614 2.389 3.040 (808)
Japanese Yen - - - - - - - -
Total 2.414.892 12.054 (3.641) 2.389 1.543.614 2.389 3.040 (808)
COMPANY HEALTH LEVEL
The measurement of the company's health level carried out From the results of the quarterly risk profile self-assessment
by PT Bank KB Bukopin Tbk is guided by the Financial Services submitted to the Financial Services Authority, for the position of
Authority Circular Letter No. 14/SEOJK.03/2017 dated March 17, 2017 December 2024, the Bank's overall risk is at the risk level of PK-2.
concerning the Assessment of the Health Level of Commercial
Banks using a risk approach (Risk-based bank rating) which
includes four factors, namely:
1. Risk Profile;
2. Good Corporate Governance (GCG);
3. Earnings;
4. Capital.
Annual Report 2024 197 PT Bank KB Bukopin Tbk
Page 198
Management Analysis and Discussion
BUSINESS CONTINUITY INFORMATION
Matters That Potentially Have
a Significant Impact on the Assumptions Used by Management
Bank's Business Continuity in Conducting Assessments
in the Last Fiscal Year
Several factors considered by management in conducting
KB Bank's management has assessed the Bank's ability to assessments of business continuity include financial performance,
continue its business continuity and believes that the Bank has liquidity, solvency, internal problems, and legal cases. Regarding
the resources to continue its business in the future. In addition, the geopolitical impact of the Russia-Ukraine war, the heating up
the Bank's management does not see any material uncertainties situation in the Middle East, and the trade war between major
that could raise significant doubts about the Bank's ability to countries, management will continue to monitor this and address
continue its business. the risks and uncertainties related to this in the future. This
includes the following aspects:
Management's Assessment of Matters • Financial aspects
That Potentially Have a Significant - Comparing the 2024 realization balances with the audited
Impact on Business Continuity Financial Statements.
- Recalculating the percentage of fluctuations reported by
KB Bank's management has assessed the Bank's ability to Management between the 2024 actual balances with the
continue its business continuity and believes that the Bank has 2024 budget/RKAP targets and the 2023 actual balances.
the resources to continue its business in the future. In addition, • The Company's business development
the Bank's management does not see any material uncertainties - Comparing the 2023 and 2024 financial information with
that could raise significant doubts about the Bank's ability to the audited Financial Statements.
continue its business. - Recalculating and comparing the 2023 and 2024 financial
ratio information.
Annual Report 2024 198 PT Bank KB Bukopin Tbk
Page 199
TAX ASPECTS
Tax Payment Publication
Compliance in tax payments and the implementation of good corporate governance play a crucial role in the bank's contribution to the
country. By ensuring compliance with tax regulations and transparency in management, banks can ensure that their contributions are
not limited to certain products, but are spread more evenly. This has the potential to increase more stable and sustainable fee-based
income for banks, while also supporting infrastructure development and the provision of public services funded by the government.
Thus, in addition to fulfilling corporate social responsibility, banks also play a role in encouraging sustainable economic growth.
Tax Payments
The total tax payments by banks for the period january to december 2023 and 2024 are as follows:
Tax Payment Fulfillment
(in full IDR, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage(%)
Corporate Income Tax - - - -
Individual Income Tax 77.115.524.312 64.930.679.520 12.184.844.792 18,77%
VAT 16.851.268.534 18.404.235.074 (1.552.966.540) -8,44%
Other Taxes
Income Tax Article 23 11.669.450.943 15.584.706.000 (3.915.255.057) -25,12%
Income Tax Article 26 100.380.021.542 124.005.791.747 (23.625.770.205) -19,05%
Income Tax Article 4 paragraph 2 379.076.094.747 404.045.662.323 (24.969.567.576) -6,18%
Others (Revaluation) 1.748.852.000 1.031.740.000 717.112.000 69,51%
Total Tax Payment 586.841.212.078 628.002.814.664 (41.161.602.586) -6,55%
Annual Report 2024 199 PT Bank KB Bukopin Tbk
Page 200
Management Analysis and Discussion
THE IMPACT OF INTEREST RATE CHANGES
ON BANK PERFORMANCE
KB Bank achieved solid growth in credit distribution and Third Party Funds collection by continuing to maintain sustainable profitability
and expansion of good and healthy quality credit amidst high interest rates. Credit and Third Party Funds growth was influenced by
several factors, including the increase in Bank Indonesia's benchmark interest rate reaching 6.25% in the first semester of 2024, and
was only reduced by 25 basis points in September 2024, it is expected that the decline in the interest rate trend in 2024 can increase
financing expansion in 2025 and improve the funding structure through the strategy of launching several funding programs, especially
those that increase the composition of CASA.
PROHIBITIONS, LIMITATIONS AND/OR SIGNIFICANT
OBSTACLES TO TRANSFERRING FUNDS BETWEEN
BANKS AND OTHER ENTITIES IN A BUSINESS GROUP
In carrying out its business activities, KB Bank has established a
clear policy related to the limitations in making fund transfers, 2. KB Bank refers to the LLL regulations related to transactions
which are described as follows: for inter-Bank placement from KB Bank to Other Banks and
1. KB Bank has no limitations in its operational procedures Entities in one business group.
related to customer fund transfers, both incoming and
outgoing transfers between banks and other entities in one
business group. The number and value of transactions refer
to the provisions of the regulator regarding the Maximum
Credit Grant Limit (BMPK).
Annual Report 2024 200 PT Bank KB Bukopin Tbk
Page 201
PERFORMANCE OF SUBSIDIARIES
In its business structure, KB Bank has two Subsidiaries whose performance is consolidated, namely PT Bank KB Bukopin Syariah and
PT KB Bukopin Finance. Explanations regarding the Subsidiaries are presented in the Profile section of this Annual Report.
PT Bank KB Bukopin Syariah
Financial Performance of PT Bank KB Bukopin Syariah
(In billions of rupiah, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage(%)
Asset 8.644,9 7.920,5 724,4 9,15%
Liabilities 7.864,5 7.151,7 712,9 9,97%
Equity 780,4 768,8 11,6 1,50%
Net profit 11,2 (527,1) 538,3 102,13%
PT KB Bukopin Finance
Financial Performance of PT KB Bukopin Finance
(In billions of rupiah, unless otherwise stated)
Increase (Decrease)
Description 2024 2023
Nominal Percentage(%)
Asset 667,7 459,7 208,1 45,27%
Liabilities 208,9 10,3 198,7 1933,03%
Equity 458,8 449,4 9,4 -2,10%
Net profit 9,5 (18,6) 28,0 151,04%
Annual Report 2024 201 PT Bank KB Bukopin Tbk
Page 202
Risk Management Annual Report 2024 202 PT Bank KB Bukopin Tbk
Page 203
Risk
Management
Annual Report 2024 203 PT Bank KB Bukopin Tbk
Page 204
Risk Management
PUBLICATION RISK EXPOSURE AND
CAPITALIZATION REPORT
General
Consolidated Key Metrics Report
PT. Bank KB Bukopin, Tbk
Report Date : December 31, 2024
(In million IDR)
a b c d e
No. Description T T-1 T-2 T-3 T-4
(December 31, (September June 30, (March 31, (December 31,
2024) 30, 2024) 2024) 2024) 2023)
Available Capital (value) Consolidation
1 Common Equity Tier (CET1) 5.401.051,57 6.308.592,30 5.946.164,00 8.187.244,00 9.813.056,00
2 Equity Tier (Tier 1) 5.401.051,57 6.308.592,30 5.946.164,00 8.187.244,00 9.813.056,00
3 Total Capital 9.500.298,20 10.444.309,96 10.125.508,00 12.480.600,00 14.205.129,00
Risk Weighted Assets (Value)
4 Total Risk Weighted Assets (RWA) 47.444.648,23 47.690.734,68 48.813.197,00 50.498.605,00 50.831.470,00
Risk Based Capital Ration in the form of percentage of RWA
5 CET 1 Ratio (%) 11,38% 13,23% 12,18% 16,21% 19,31%
6 TIER 1 Ratio (%) 11,38% 13,23% 12,18% 16,21% 19,31%
7 Total Capital Ratio (%) 20,02% 21,90% 20,74% 24,71% 27,95%
Additional CET1 functioning as a buffer in the form of a percentage of ATMR
Capital conservation buffer (2.5%
8 2,50% 2,50% 2,50% 2,50% 2,50%
from ATMR) (%)
Countercyclical Buffer (0 - 2.5%
9 0,00% 0,00% 0,00% 0,00% 0,00%
from ATMR) (%)
Capital Surcharge for Systemiq
10 0,00% 0,00% 0,00% 0,00% 0,00%
Bank (1% - 2.5%) (%)
Total CET1 as buffer (Line 8 + Line
11 2,50% 2,50% 2,50% 2,50% 2,50%
9 + Line 10)
12 CET1 Component for buffer 5,38% 7,23% 6,18% 10,21% 13,31%
Leverage Ration in accordance with Basel III
13 Total Exposure 81.790.804,80 80.936.715,00 80.469.176,00 80.721.305,54 82.244.071,64
Leverage Ratio Value, excluding
the impact of the adjustment
towards temporary exemptions on
14 6,60% 7,79% 7,39% 10,37% 12,20%
current account placements in Bank
Indonesia in order to meet Statutory
Reserve provisions (if any)
"Leverage Ratio Value, including
impact from the adjustment
towards temporary exemptions on
current account placements in Bank
Indonesia in order to meet Statutory
14b 6,60% 7,79% 7,39% 10,37% 12,20%
Reserve provisions (if any), which
has inputed the average value of
the listed value of the Securities
Financing Transaction (SFT) assets
on a gross bas"
Annual Report 2024 204 PT Bank KB Bukopin Tbk
Page 205
(In million IDR)
a b c d e
No. Description T T-1 T-2 T-3 T-4
(December 31, (September June 30, (March 31, (December 31,
2024) 30, 2024) 2024) 2024) 2023)
"Leverage Ratio Value, excluding
the impact of the adjustment
towards temporary exemptions
in current account placements in
Bank Indonesia in order to meet
14c Statutory Reserve provisions 6,60% 7,79% 7,39% 10,37% 12,20%
(if any), which has inputed the
average value of the listed value of
the Securities Financing
Transaction (SFT) assets on a gross
basis"
14d Liquidity Coverage Ratio (LCR) 6,60% 7,79% 7,39% 10,37% 12,20%
Total High Quality Liquid Assets (HQLA)
15 Total Net Cash Outflow 15.402.876 17.295.674 16.845.797 14.825.530 15.043.596
16 LCR (%) 10.729.751 10.827.349 10.795.991 13.268.319 12.236.932
17 Net Stable Funding Ratio (NSFR) 143,55% 159,74% 156,04% 111,74% 122,94%
Total Available Stable Funding (ASF)
Total Required Stable Funding
18 77.233.312 75.491.085 76.839.952 73.833.785 74.367.444
(RSF)
19 NSFR (%) 76.321.023 73.938.692 74.826.119 73.820.372 71.426.243
20 NSFR (%) 101,20% 102,10% 102,69% 100,02% 104,12%
Qualitative Analysis
As of December 2024, the Bank’s ratios, both consolidated and individual, including the total capital ratio, leverage ratio, LCR and
NSFR have met regulatory requirements.
*T is a quarterly period, T-1 is 1 previous quarterly period
Annual Report 2024 205 PT Bank KB Bukopin Tbk
Page 206
Risk Management
Difference between Consolidation Coverage under
Accounting Standards and Prudential Provisions
Table of Differences between Consolidation Coverage according to Accounting Standards with Prudential Provisions as of December 31, 2024
(In million IDR)
December 2024
a/b c d e f g
The carrying amount of each risk
Carrying amount
as stated in In
In In In
the published accordance Not refer to capital
accordance accordance accordance
financial with requirements or
with with with
statements (in counterparty based on capital
credit risk securitization market risk
millions) credit risk reduction
framewor framework framework
framework
consolidation
balance sheet
Assets
Cash 369.082,94 369.082,94
Placement with Bank Indonesia 5.360.305,76 5.360.305,76
Placement with Other Banks 507.612,16 507.612,16
Spot and derivatives
12.054,00 - 12.054,00
receivables
Securities 21.767.111,38 21.422.354,69 119.600,00 225.156,69
Securities sold under
0,00
repurchase agreements (repo)
Receivables from securities
purchased under re-sell -0,00 -0,00
agreement (reverse repo)
Acceptances receivables 84.278,57 84.278,57
Loans 41.522.947,05 41.522.947,05
Sharia financing 6.004.539,21 6.004.539,21
Equity capital 14,77 14,77
Other financial assets 803.139,42 803.139,42
Allowance for impairment in of
- -
financial assets
a. Marketable securities - -279,94 -
b. Loans and Sharia financing -2.992.196,91 -384.228,48
c. Others - -
Intangible assets 636.119,22 636.119,22
Accumulated amortization of
-365.312,34 -365.312,34
intangible assets
Fixed assets and inventories 4.776.998,23 4.776.998,23
Accumulated depreciation of
-1.456.694,23 -1.456.694,23
fixed assets and inventories
Non-productive assest -
a. Abandoned properties 21.679,64 21.679,64
b. Foreclosed collaterals 1.799.894,77 1.799.894,77
c. Suspended accounts - -
Annual Report 2024 206 PT Bank KB Bukopin Tbk
Page 207
(In million IDR)
December 2024
a/b c d e f g
The carrying amount of each risk
Carrying amount
as stated in In
In In In
the published accordance Not refer to capital
accordance accordance accordance
financial with requirements or
with with with
statements (in counterparty based on capital
credit risk securitization market risk
millions) credit risk reduction
framewor framework framework
framework
d. Inter-branch assets - -
Other assets 4.224.003,53 3.073.197,77
Total assets 83.075.297,22 84.175.929,14 12.054,00 119.600,00 225.156,69 -
Liabilities
Current account 6.289.248,04 6.289.248,04
Saving account 6.915.502,07 6.915.502,07
Time deposits 33.388.408,24 33.388.408,24
Electronic money - -
Liabilities to Bank Indonesia - - -
Interbank liabilities 2.881.185,56 2.881.185,56
Spot and derivative liabilities 3.641,40 3.641,40
Liabilities on securities sold
under repurchase agreement 3.739.877,93 3.739.877,93
(repo)
Acceptances liabilities 84.278,57 84.278,57
Issued securities 5.790.158,36 5.790.158,36
Borrowings 13.920.643,95 13.920.643,95
Security deposits 20.965,38 20.965,38
Inter-branch liabilities - -
Other liabilities 2.079.601,61 2.079.601,61
Minority interest - - -
Total liabilities 75.113.511,11 - - - - 75.113.511,11
Paid-up capital
a. Authorized capital 18.999.999,97
b. Unpaid capital -/- -
c. Shares repurchased (treasury
-
stock) -/-
Additional paid-in capital -
a. Agio 8.225.767,12
b. Disagio -/- -
c. Donated capital -
d. Capital deposit funds -
e. Other -
Annual Report 2024 207 PT Bank KB Bukopin Tbk
Page 208
Risk Management
(In million IDR)
December 2024
a/b c d e f g
The carrying amount of each risk
Carrying amount
as stated in In
In In In
the published accordance Not refer to capital
accordance accordance accordance
financial with requirements or
with with with
statements (in counterparty based on capital
credit risk securitization market risk
millions) credit risk reduction
framewor framework framework
framework
Other Comprehensive Income -
a. Profit 1.982.639,50
b. Loss -52.635,97
Reserve -
a. General reserves -
b. Destination Reserve -
Profit and loss -
a. Past years -14.864.834,20
b. Current year -6.329.150,32
c. Dividends paid -/- -
Total Equity 7.961.786,11
Qualitative Analysis
The difference between the carrying value based on the Financial Publications Report and the credit risk framework is in terms of the Allowance
for Impairment Losses (CKPN) in the credit risk framework which is calculated only Stage II and Stage III CKPN. In addition, in terms of credit
items, the difference is due to the existence of credit recognized as a deduction factor for core capital, namely placement of funds in Additional
Core Capital instruments and/or Supplementary Capital with Other Banks.
Source of Key Differences between Exposures under Prudential Provisions
and Carrying Values under Financial Accounting Standards
Table of Sources of Key Differences between Exposures under Prudential Provisions and Carrying Values under Financial Accounting
Standards as of December 31, 2024
(In million IDR)
December 2024
a b c d e
Items according to:
Total Credit Risk Securitization Counterparty Market risk
Framework Framework credit risk framework framework
Asset carrying value
amount under scope of
83.075.297 84.175.929 119.600 12.054 225.157
regulatory consolidation
(as per template LI1)
Annual Report 2024 208 PT Bank KB Bukopin Tbk
Page 209
(In million IDR)
December 2024
a b c d e
Items according to:
Total Credit Risk Securitization Counterparty Market risk
Framework Framework credit risk framework framework
Liabilities carrying value
amount under regulatory
75.113.511
scope of consolidation (as
per template LI1)
Total net amount under
regulatory scope of 7.961.786 84.175.929 119.600 12.054 225.157
consolidation
Off-balance sheet
4.706.819 4.706.819
amounts
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 12.668.605 88.882.748 119.600 12.054 225.157
purposes
Qualitative Analysis
The difference between the carrying value based on the Financial Publications Report and the credit risk framework is in terms of the Allowance
for Impairment Losses (CKPN) in the credit risk framework which is calculated only Stage II and Stage III CKPN. In addition, in terms of credit
items, the difference is due to the existence of credit recognized as a deduction factor for core capital, namely placement of funds in Additional
Core Capital instruments and/or Supplementary Capital with Other Banks.
Explanation of the Difference between Exposure Values in accordance
with Financial Accounting Standards and OJK Provisions (LIA)
The difference between the asset value recorded in the published financial statements and the asset value based on the risk framework
is as follows:
Banks must explain the origin of the difference between the recorded
value in accordance with financial accounting standards, as reported
in the financial statements and the exposure value in accordance with
prudential provisions, as contained in templates LI1 and LI2.
The difference between the carrying value based on the Financial
Publications Report and the credit risk framework is in terms of the
Allowance for Impairment Losses (CKPN) in the credit risk framework
(a) The bank must explain the source of significant differences between which is calculated only for Stage II and Stage III CKPN. In addition, in
the values in columns (a) and (b) in LI1 terms of credit items, the difference is due to the existence of credit
recognized as a deduction factor for core capital, namely placement of
funds in Additional Core Capital instruments and/or Supplementary
Capital with Other Banks.
Annual Report 2024 209 PT Bank KB Bukopin Tbk
Page 210
Risk Management
The difference between the carrying value based on the Financial
Publications Report and the credit risk framework is in terms of the
Allowance for Impairment Losses (CKPN) in the credit risk framework
(b) The Bank must explain the source of the difference between the which is calculated only for Stage II and Stage III CKPN. In addition, in
recorded value and the value used for regulatory purposes listed in LI2. terms of credit items, the difference is due to the existence of credit
recognized as a deduction factor for core capital, namely placement of
funds in Additional Core Capital instruments and/or Supplementary
Capital with Other Banks.
(c) In accordance with the implementation of the guidance on
prudential valuation, banks must explain the systems and controls to
ensure prudential and reliable valuation estimates. Disclosures must
include:
1. The Bank uses the Mark-to-market Valuation method for assets in
the Fair Value Level 1 category, where there is a price in the market.
2. The Bank uses the Mark-to-model method for financial assets in
the Fair Value Level 2 category, where the assets are not listed on
the stock exchange but there are similar assets that can be used as
(i) Valuation methodology, including an explanation of the extent of a reference for assessment. To determine the mark-to-model, the
mark-to-market and mark-to-model methodologies use. Bank makes a model by considering the advice of consultants who
have competence in the field.
3. For assets in the Fair Value Level 3 category, the assets are not
listed on the stock exchange and have very specific characteristics,
in the following cases, the bank uses the services of an appraiser/
consultant to determine the fair value of the assets
The Bank uses consultants in determining the Fair Value of Assets for
Level 2 and 3, and uses information available in the Market (eg: IBPA -
Indonesian Bond Price Agency) as a comparison of values that will be
(ii) Description of the independent price verification process.
used as mark-to-market material, where in its operational process the
Bank has a maker checker approval procedure in terms of transaction
bookkeeping.
FVPL Asset Category: The Bank adjusts the difference between the
recorded value and the market value to Profit and Loss.
(iii) Procedures for adjusting valuations or reserves (including a FVOCI Asset Category: The Bank adjusts the difference between the
description of the process and methodology for valuing trading recorded value to Equity.
positions by instrument type). AC Asset Category: The Bank can use the assessment results or prices in
the market as considerations in forming reserves for asset impairment
losses.
Capital Composition (Audited)
Table of Capital Composition as of December 31, 2024
December 2024 December 2023
Ref. No. Ref. No.
derived derived
Components
Amount (In from the Amount (In from the
Million IDR) Consolidated Million IDR) Consolidated
Balance Balance
Sheet1) Sheet1)
CET 1: Instruments and Additional Paid-in Capital
Common stock (including stock surplus) 27.225.767 16, 17 27.225.767 16, 17
Retained earning (21.193.985) 19, 20 (14.864.834) 19, 20
Accumulated other comprehensive income (and other reserves) 1.955.618 18 1.775.376 18
The capital that including phase out from CET1 - -
Non-Controlling Interests that can be taken into account - 21 - 21
CET1 beforeregulatory adjustment 7.987.401 14.136.309
CET 1: Reducing Factor (Regulatory Adjustment)
Annual Report 2024 210 PT Bank KB Bukopin Tbk
Page 211
December 2024 December 2023
Ref. No. Ref. No.
derived derived
Components
Amount (In from the Amount (In from the
Million IDR) Consolidated Million IDR) Consolidated
Balance Balance
Sheet1) Sheet1)
The difference less the amount of the fair value adjustment of
financial instruments in trading book
Goodwill (189.482) 14 (189.482) 14
Other intangible assets (other thanMortgage Servicing Rights ) (81.325) 14 (96.103) 14
Deferred tax assets arising from future profitability
Cash flow hedge reserve
Shortfall on provisions to expected losses
Gains on sale of assets in securitization transactions
Increase/decrease in fair value of financial liabilities (DVA)
Defined benefit pension assets
Invest in your own shares (if you haven't already included in net in
capital in the Statement of Financial Position)
Cross-holdings in CET 1 instruments in other entities
Investments in bank capital, financial entities, and insurance
outside the scope of consolidation by regulation, net position short
allowed, where the Bank does not have more than 10% of the issued
share capital (the amount above the 10% limit)
Significant investments in ordinary shares of Banks, financial, and
insurance entities outside the scope of consolidation by regulation,
net position shortpermitted (amount above the 10% limit)
Mortgage servicing rights
Deferred tax assets arising from temporary differences (amounts
above the 10% threshold, netfrom tax obligations)
Amount exceeding the 15% limit of:
significant investment in common stockfinancial
mortgage servicing rights
deferred tax from temporary differences
Adjustments based on national specific provisions
Difference between PPKA and CKPN (263.414) (254.447)
Non-productive PPKA (793.553) (1.112.664)
Deferred Tax Assets (1.258.561) 17 (2.670.542) 17
Inclusion (15) 11 (15) 11
Lack of capital in insurance subsidiary companies
Securitization exposure
Other
Adjustments to CET 1 due to AT 1 and Tier2 is smaller than the
reduction factor
The amount of reduction (regulatory adjustment) against CET 1 (2.586.349) (4.323.252)
CET 1 amount after reduction factor 5.401.052 9.813.056
Additional Core Capital (AT 1): Instrument
Annual Report 2024 211 PT Bank KB Bukopin Tbk
Page 212
Risk Management
December 2024 December 2023
Ref. No. Ref. No.
derived derived
Components
Amount (In from the Amount (In from the
Million IDR) Consolidated Million IDR) Consolidated
Balance Balance
Sheet1) Sheet1)
AT 1 instruments issued by the Bank (including stock surplus)
Classified as equity based on accounting standards
Classified as a liability based on accounting standards
Capital which include phase out from AT 1
AT 1 instruments issued by Subsidiaries that are recognized in the
calculation of KPMM on a consolidated basis
Instruments issued by Subsidiaries which includephase out
Number of AT 1 beforeregulatory adjustment - -
Additional Core Capital: Reducing Factor (Regulatory Adjustment)
Invest in AT 1 instruments yourself
Cross-holdings in AT 1 instruments in other entities
Investments in bank capital, financial entities and insurance
outside the scope of consolidation by regulation, net position
shortwhich is permitted, where the Bank does not have more than
10% of the issued share capital (the amount above the 10% limit)
Significant investments in the capital of Banks, financial and
insurance entities outside the scope of consolidation by regulation (
net position shortwhich is permitted)
Adjustments based on national specific provisions
Placement of funds in AT 1 instruments at other banks
Adjustments to AT 1 due toTier 2 is smaller than the reduction factor
Total reducing factors (regulatory adjustment) against AT 1 - -
Total AT 1 after the reduction factor - -
Total Common Equity (Tier 1) (CET 1 + AT 1) 5.401.052 9.813.056
Supplementary Capital (Tier 2): Instruments and reserves
Instrument Tier 2 issued by the Bank (including stock surplus)
The capital including phase out fromTier 2 3.602.830 3.848.018
Instrument Tier 2issued by a Subsidiary Entity which is recognized in
the calculation of KPMM on a consolidated basis
Capital issued by Subsidiaries including phase out
PPKA's general reserves for productive assets must be calculated at
496.417
a maximum of 1.25% of ATMR for Credit Risk. 544.055
Total Supplementary Capital (Tier 2) before the reducing factor 4.099.247 4.392.073
Supplementary Capital (Tier 2): Reducing Factor (Regulatory
Adjustment )
Investment in instrumentsTier 2 alone
Annual Report 2024 212 PT Bank KB Bukopin Tbk
Page 213
December 2024 December 2023
Ref. No. Ref. No.
derived derived
Components
Amount (In from the Amount (In from the
Million IDR) Consolidated Million IDR) Consolidated
Balance Balance
Sheet1) Sheet1)
Cross-ownership of instruments Tier 2 on other entities
Investments in TLAC liabilities of bank capital, financial and
insurance entities outside the scope of consolidation by regulation,
net short positions permitted, where the Bank does not have more
than 10% of issued share capital; the previous value was set with
a threshold of 5% but no longer meets the criteria (for Systemic
banks)
Investments in other TLAC liabilities of banking, financial and
insurance entities that are outside the scope of regulatory
consolidation and, for which the bank does not hold more than
10% of the entity's issued ordinary shares: amounts previously
designated for the 5% limit but which no longer qualify (only for
Systemic Banks)
Significant investments in capital or instruments of TLAC Bank,
financial and insurance entities outside the scope of consolidation
by provision (net position shortwhich is permitted)
Adjustments based on national specific provisions
Sinking fund
Placement of funds in instruments Tier 2 at other banks
Total reducing factors (regulatory adjustment) Supplementary
- -
Capital
Total Supplementary Capital (Tier 2) afterregulatory adjustment 4.099.247 4.392.073
Total Capital (Common Equity + Supplementary Capital) 9.500.298 14.205.129
Total Risk Weighted Assets (RWA) 47.444.648 50.831.470
Minimum Capital Adequacy Ratio (KPMM) and Additional Capital
(Capital Buffer)
Ratio CET 1 (percentage of ATMR) 11,38% 19,31%
Core Capital Ratio Tier 1 (percentage of ATMR) 11,38% 19,31%
Total Capital Ratio (percentage of ATMR) 20,02% 27,95%
Buffer (percentage of ATMR)
Capital Conservation Buffer
Countercyclical Buffer
higher loss absorbency requirement
For conventional commercial banks: CET 1 available to meet the
Buffer (percentage of ATMR) For branches of banks domiciled
abroad: Portion of Business Funds placed in CEMA (expressed as
a percentage of ATMR) available to meet the Buffer (percentage of
ATMR) Buffer.
National minimum (if different from Basel 3)
National CET 1 lowest ratio (if different from Basel 3)
Lowest ratio Tier 1 national (if different from Basel 3)
Annual Report 2024 213 PT Bank KB Bukopin Tbk
Page 214
Risk Management
December 2024 December 2023
Ref. No. Ref. No.
derived derived
Components
Amount (In from the Amount (In from the
Million IDR) Consolidated Million IDR) Consolidated
Balance Balance
Sheet1) Sheet1)
The lowest ratio of total national capital (if different from Basel 3)
Total below reduction limit (before risk weighting)
Non-significant investments in capital or other liabilities of TLAC in
other financial entities
Significant investments in common shares of financial entities
Mortgage servicing rights (net of tax liabilities)
Deferred tax assets arising from temporary differences (net from tax
obligations)
The stamp imposed for the provision on Tier 2
Provisions that can be recognized asTier 2 according to exposure
based on the standard approach (before being subject tostamp )
Stamp on the provisions recognized asTier 2 based on standard
approach
Provisions that can be recognized asTier 2 according to exposure
based on the IRB approach (before being imposedstamp)
Stamp on the provisions recognized asTier 2 based on the IRB
approach
Capital Instruments Including phase out (only valid between 1 Jan
2018 to 1 Jan 2022)
Stamp at CET 1 which includes phase out
The amount excluded from CET 1 due to the presence ofstamp
(advantages above)stamp afterredemption Andmaturity )
Stamp on AT 1 which includesphase out
The amount excluded from AT 1 due to the presence of stamp
(advantages above)stamp after redemption Andmaturity)
Stamp onTier 2 which are includedphase out
Amount excluded from Tier 2 because of the existence ofstamp
(advantages above)stamp afterredemption Andmaturity )
Capital Reconciliation (Audited)
Capital Reconciliation Table as of December 31, 2024
Consolidated Consolidated
Balance Sheet Balance Sheet
Publication with consolidation Publication with consolidation
Balance coverage based Balance coverage based
No Posts on prudential on prudential
provisions provisions
December 31, December 31,
December 31, 2024 December 31, 2023
2024 2023
ASSETS
1 Cash 330.502 369.083 254.501 289.184
2 Placement to Bank Indonesia 3.896.827 5.360.306 3.394.382 4.929.237
3 Interbank placement 502.578 507.612 367.341 752.831
4 Spot and derivative claims 12.054 12.054 3.040 3.040
Annual Report 2024 214 PT Bank KB Bukopin Tbk
Page 215
Consolidated Consolidated
Balance Sheet Balance Sheet
Publication with consolidation Publication with consolidation
Balance coverage based Balance coverage based
No Posts on prudential on prudential
provisions provisions
December 31, December 31,
December 31, 2024 December 31, 2023
2024 2023
5 Securities owned 21.107.351 21.767.111 17.608.965 17.536.248
Securities sold under repurchase agreement
6 - -
(repo) 0 0
Claims on securities bought under reverse
7 - - 2.572.152 2.572.152
repo
8 Acceptance claims 84.279 84.279 132.577 132.577
9 Loans 41.456.215 41.522.947 44.183.228 43.786.019
10 Sharia financing 1) - 6.004.539 - 5.632.597
11 Equity investment 1.178.142 15 2.206.951 15
12 Other Financial Assets 856.612 803.139 809.362 833.692
Allowance for impairment on financial assets
13
-/-
a. Securities (280) (280) (109) (109)
b. Loans and sharia financing (2.746.625) (2.992.197) (3.353.299) (3.582.834)
c. Others - (300) - (300)
14 Intangible assets 338.304 636.119 338.304 635.815
Accumulated amortization of intangible
(257.651) (365.312) (243.063) (350.230)
assets -/-
15 Fixed assets and equipment 4.457.237 4.776.998 4.322.260 4.646.734
Accumulated depreciation of fixed assets and
(1.340.634) (1.456.694) (1.300.473) (1.413.059)
equipment -/-
16 Non-productive assets
a. Abandoned property 21.680 21.680 22.395 22.395
b. Foreclosed collateral 1.674.666 1.799.895 2.370.014 2.503.459
c. Suspense account - - - -
d. Inter-branch assets - - - -
17 Other assets 3.887.094 4.224.303 5.154.066 5.377.837
TOTAL ASSETS 75.458.349 83.075.297 78.842.593 84.307.299
LIABILITIES AND EQUITY
1 Current account 5.526.910 6.289.248 2.733.688 3.177.648
2 Savings 6.333.647 6.915.502 6.395.495 6.873.184
3 Time Deposit 28.287.288 33.388.408 29.907.451 34.738.311
4 Electronic Money - - - -
5 Liabilities to Bank Indonesia - - - -
6 Interbank liabilities 2.826.678 2.881.186 7.761.176 7.886.721
7 Spot and derivative liabilities 3.641 3.641 808 808
Liabilities for securities sold under
8 3.229.437 3.739.878 - 219.631
repurchase agreement (repo)
Annual Report 2024 215 PT Bank KB Bukopin Tbk
Page 216
Risk Management
Consolidated Consolidated
Balance Sheet Balance Sheet
Publication with consolidation Publication with consolidation
Balance coverage based Balance coverage based
No Posts on prudential on prudential
provisions provisions
December 31, December 31,
December 31, 2024 December 31, 2023
2024 2023
9 Acceptance liability 84.279 84.279 132.577 132.577
10 Issued securities 5.790.158 5.790.158 998.737 998.737
11 Loans/financing received 13.775.967 13.920.644 11.654.712 11.704.492
12 Security deposit 10.625 20.965 15.531 30.830
13 Inter-branch liabilities 2) - - - -
14 Other liabilities 2.025.840 2.079.602 4.479.696 4.434.197
15 Minority interest - -
TOTAL LIABILITIES 67.894.471 75.113.511 64.079.872 70.197.137
16 Paid-in capital
a. Authorized capital 19.000.000 19.000.000 19.000.000 19.000.000
b. Unpaid capital -/- -
c. Shares bought back (treasury stock) -/- -
17 Additional paid-in capital
a. Agio 8.225.767 8.225.767 8.225.767 8.225.767
b. Disagio -/-
c. Donated capital -
d. Fund for paid up capital -
e. Others -
18 Other comprehensive income
a. Gain 1.942.000 2.008.254 1.743.730 1.809.192
b. Loss (52.126) (52.636) (33.816) (33.816)
19 Reserves -
a. General reserves -
b. Appropriated reserves -
20 Gain/Loss -
a. Previous years (14.172.960) (14.864.834) (8.662.180) (8.830.450)
b. Current years (7.378.803) (6.329.150) (5.510.779) (6.034.384)
c. Dividends paid -/- -
TOTAL EQUITIES ATTRIBUTABLE TO
7.563.879 7.987.401 14.762.722 14.136.309
OWNERS
-
21 Minority interest (26.146)
- 25.615
TOTAL EQUITIES 7.563.879 7.961.786 14.762.722 14.110.163
TOTAL LIABILITUES AND EQUITIES 75.458.349 83.075.297 78.842.593 84.307.299
Annual Report 2024 216 PT Bank KB Bukopin Tbk
Page 217
Key Features of Bank Capital
Table of Key Features of Bank Capital as of December 31, 2024
December 24
Continuous Subordinated Continuous Subordinated
Kookmin Bank Hong Kong
No Bond III Phase I Year 2021 Bond III Phase I Year 2021
Branch Subordinated Loan
Series A Series B
1 Issuer PT Bank KB Bukopin Tbk PT Bank KB Bukopin Tbk PT Bank KB Bukopin Tbk
2 Identification Number IDA0001176A9 IDA0001176B7
3 Hukum yang digunakan Indonesian Law Indonesian Law UK Law
Means that enable the achievement of
implementation of obligations on
3a Section 13 of the TLAC Term Sheet (for
other valid TLAC instruments governed by
foreign law)
Instrument treatment based on CAR
4 During the transition period N/A N/A N/A
5 After transition Tier 2 Tier 2 Tier 2
Is the instrument eligible for Solo/Group
6 Individual Individual Individual
or Group and Solo
Subordinated Marketable Subordinated Marketable Subordinated Marketable
7 Type of instrument
Securities Securities Securities
8 KPMM Amount recognized in CAR 231.000 685.000 3.000.000
9 Par value of instrument 315.000.000.000 685.000.000.000 3.000.000
10 Accounting classification Liability Liability Liability
11 Issue date 09/09/21 09/09/21 30/06/22
12 No due date (perpetual) or with due date With due date With due date With due date
13 Due date 09/09/26 09/09/28 29/06/29
Execution of a call option on the approval
14 of the Financial Services Authority (OJK) No No No
Call option date, amount of withdrawal
15 and other requirements of call option N/A N/A N/A
(if any)
16 Subsequent call option N/A N/A N/A
Coupon/dividend
floating Fixed or floating coupon/
17 fixed fixed
dividend
18 The coupon rate or other reference index 8% 8,90% 8,52%
Whether or not dividend stopper
19 N/A N/A N/A
available
20 Fully discretionary; partial or mandatory Mandatory Mandatory N/A
Is there any step up feature or other
21 N/A N/A N/A
incentive
22 Noncumulative or cumulative Cumulative Cumulative
23 Convertible or nonconvertible Cannot be converted Cannot be converted Convertible to Common Stock
Annual Report 2024 217 PT Bank KB Bukopin Tbk
Page 218
Risk Management
December 24
Continuous Subordinated Continuous Subordinated
Kookmin Bank Hong Kong
No Bond III Phase I Year 2021 Bond III Phase I Year 2021
Branch Subordinated Loan
Series A Series B
Possible to convert into
ordinary shares in the event
that PT Bank KB Bukopin Tbk
has the potential to disrupt
24 If convertible, what is the trigger point N/A N/A
its business continuity (point
of non viability) referring to
OJK Circular Letter No. 20/
SEOJK.03/2016
If convertible, whether full or partial (ii) the possibility of being
25 N/A N/A
converted in full or in part
Conversion Formula:
a. the average closing price
on the IDX regular market of
ordinary shares during the
twenty-five (25) IDX trading
day period immediately
before the date on which
the application for listing
the Convertible Shares is
If convertible, what is the conversion submitted to the IDX; or,
26 rate N/A N/A b. if the conversion is carried
out to improve the financial
position in accordance with
POJK 32/2015, the fair market
price of the ordinary shares
will be determined by a third
party appraiser registered
with the OJK who will be
appointed based on a mutual
agreement between PT Bank
KB Bukopin Tbk & KBHK
If convertible, mandatory or optional Mandatory, if a trigger event
27 N/A N/A
occurs
If convertible, what is the instrument It Converts into Common
28 N/A N/A
conversion type Shares
Jika dapat dikonversi, sebutkan issuer of It Converts into Common
29 N/A N/A
instrument it converts into Shares
30 Write-down feature Yes Yes No
Subordinated bonds can
Subordinated bonds can
be written down without
be written down without
compensation if the
compensation if the OJK
OJK determines that the
determines that the company
company has the potential
has the potential to be
to be disturbed by its
If write-down; what is the trigger disturbed by its business
31 business continuity (point N/A
continuity (point of non-
of non-viability) in
viability) in accordance with
accordance with the
the provisions of Article 19 of
provisions of Article 19 of the
the regulation of the financial
regulation of the financial
services authority no. 34 /
services authority no. 34 /
POJK.03 / 2016
POJK.03 / 2016
32 If write-down; whether full or partial N/A N/A N/A
If write-down, is it permanent or
33 N/A N/A N/A
Temporary
If temporary writedown, Explain write-up
34 mechanism N/A N/A N/A
Annual Report 2024 218 PT Bank KB Bukopin Tbk
Page 219
December 24
Continuous Subordinated Continuous Subordinated
Kookmin Bank Hong Kong
No Bond III Phase I Year 2021 Bond III Phase I Year 2021
Branch Subordinated Loan
Series A Series B
34a Type of subordination Junior Bond Junior Bond Subordinated Loans
Ranks at least pari passu
in payment priority and
The rights of the The rights of the in all other respects with
Hierarchy of instruments at the time of Subordinated Bondholders Subordinated Bondholders all unsecured and other
35
liquidation are paripassu without are paripassu without subordinated debts of PT
preferential rights preferential rights Bank KB Bukopin Tbk except
those that take precedence
by law
36 Are there features that are noncompliant N/A N/A N/A
If yes, explain for noncompliant
37 N/A N/A N/A
features
Annual Report 2024 219 PT Bank KB Bukopin Tbk
Page 220
Risk Management
BANK CAPITAL STRUCTURE AND
IMPLEMENTATION OF RISK MANAGEMENT
Capital In addition, the Company periodically carries out the Internal Capital
Adequacy Assessment Process (ICAAP) to evaluate capital adequacy
Management Policy and Policy Selection Basis of based on the risk profile faced. Through this process, the Company
Capital Structure can identify potential risks, adjust capital strategies, and ensure
readiness to face market dynamics and regulatory changes in the
Implementation of the capital plan includes: future.
1. Maintaining a minimum capital adequacy ratio above 16.5%, and
ensuring a minimum capital level equal to the provisions of the Risk Management Implementation
Financial Services Authority (OJK) to support the development
of the company's business and maintain the composition of Risk Management plays an important role in banking operations
Tier 1 and Tier 2 capital in accordance with Basel III provisions. and strategic decision-making to achieve business targets. Its
2. Capital management policy: implementation covers various aspects, from identification,
a. Utilizing capital efficiently for business growth, especially assessment, measurement, evaluation, monitoring, to risk control.
new financing and future investments (New Generation In addition, the development of technology and management
Banking System, Outlet Development, etc.) information systems in each risk category and increasing the
b. Credit loss reserves for efforts to resolve problematic loans competence of human resources in risk management are also
will come from income from Turn-around efforts (own profits) important parts of this process.
c. management of ATMR and capital charges (management of
capital reduction factors through collateral cracking) and The implementation of risk management is carried out proactively to
settlement of problematic loans and AYDA create added value for shareholders, manage capital comprehensively,
and maintain profitability and sustainable business growth. KB Bank
Capital Structure Component implements risk management based on national regulations and
international standards, such as the Financial Services Authority
KB Bank is committed to maintaining a strong and healthy capital Regulation (POJK), Financial Services Authority Circular (SEOJK),
structure as the main foundation in driving sustainable business Financial Accounting Standards Statement (PSAK), Basel Committee
growth. In this effort, KB Bank calculates capital adequacy based on Banking Supervision (BCBS) documents, and International
on the provisions of POJK No. 34/POJK.03/2016 dated September 26, Financial Reporting Standards (IFRS) 9.
2016, which is an amendment to POJK No. 11/POJK.03/2016 concerning
the Minimum Capital Requirement for Commercial Banks. In 2024, Furthermore, all employees within the Bank have the responsibility
the Company's consolidated capital structure consists of: to implement risk management. The Bank continues to strengthen
1. Modal Inti; risk management practices as part of its work culture to ensure
2. Modal Pelengkap; sustainable, transparent, and healthy business growth. In supporting
3. Total Modal. the transformation and increasing the effectiveness of the risk
management process, the Bank has established four main stages
Management Policy on Capital Structure in its development, namely:
1. Establishing the basis/foundation;
The risk management policy related to capital structure is reflected 2. Increasing understanding;
in the Minimum Capital Requirement (KPMM) ratio, which is the main 3. Proper execution;
indicator of the Bank's capital adequacy. The Company ensures 4. Adequate monitoring and control.
an adequate level of capital to support sustainable business
growth, both for the Company and its subsidiaries, and to maintain Determination of Risk Profile Model and Interaction
stakeholder trust.
In line with the implementation of risk management, the Bank's
The Company always maintains a capital adequacy ratio above the business model is designed in accordance with its risk profile, which
minimum limit set by the regulator to ensure financial resilience and reflects various risks related to the Bank's business activities and
the ability to face various risks. In 2024, the Company's consolidated operational functions. The main risks taken into considerations
KPMM ratio reached 20,02%, reflecting its commitment to maintaining include economic projections, business growth, risk appetite levels,
financial stability and competitiveness in the banking industry. and targets set in the Bank's Business Plan (RBB). Determination of
the business model and interaction with the risk profile are also
align with the Bank's Vision and Mission.
Annual Report 2024 220 PT Bank KB Bukopin Tbk
Page 221
To ensure comprehensive and sustainable risk management, the Bank All functions in this line of defense are clearly structured within the
periodically evaluates the effectiveness of the implementation of organization and their authority has been determined in the job
risk management in each of its business activities. If ineffectiveness description of each work unit.
is found in the implementation of risk management, the Bank
immediately makes improvements to the established control Risk Management Communication Media
mechanisms so that the company's goals can still be achieved.
As part of the strategy to strengthen risk awareness and knowledge,
In maintaining risk at a tolerable level, the Bank determines and the Company has designed various comprehensive learning
reviews its risk appetite according to its capacity. Risk appetite is initiatives. These initiatives include training programs to align
the level of risk that is acceptable to achieve management targets, employee competencies in risk management, making quizzes related
reflecting the extent to which the bank is willing to take, hold, or avoid to risk management to test understanding, and supporting relevant
risks to achieve its business goals, strategies, and capital planning. certifications in this field.
The Bank determines its risk appetite in line with the management
of ICAAP related to capital adequacy. For other risk management, In addition, to broaden understanding of risk, the Company
the limit and warning trigger amounts are proposed by the relevant distributes educational materials through internal communication
Department, which are then reviewed by Risk Management before channels, such as Bukopin Office Communication. With these steps,
obtaining approval from the Board of Directors. the Company ensures that employees continue to improve their
insight into risk and the important role of risk management in the
The Bank's risk management strategy is designed for a long term sustainability of the company's operations.
to ensure business sustainability and capital adequacy. In addition,
this strategy is designed to control risk effectively by considering Risk Measurement System
various factors, including economic development, human resource
adequacy, infrastructure, and the Bank's financial condition. Risk measurement at the Bank is adjusted to the characteristics and
complexity of the business activities carried out. Accuracy in this
Risk Governance Structure process is an important factor in ensuring effective risk management.
Risk evaluations are also carried out periodically, covering products,
The risk management framework and governance at KB Bank are portfolios, and all Bank activities, with the aim of assessing risk
reflected in the risk management organization aligned with the exposure comprehensively.
Bank's business objectives, business policies, scale, complexity, and The risk measurement system serves as a guideline in identifying
capabilities. Each work unit has a clear organizational structure with and managing risks, as well as being the basis for implementing
a specific division of tasks and responsibilities, both in general and optimal control. Adjustments in measurement methods are made
in the application of risk management. in line with significant changes in business activities, products,
transactions, and related risk factors.
KB Bank implements effective risk management practices across
all work units through the Three Lines of Defense approach in In addition, risk measurement procedures are evaluated and
accordance with the Organizational Structure of PT Bank KB Bukopin updated periodically, at least once a year or as needed to ensure
Tbk. Credit Risk Management is divided based on the following data accuracy, fairness, and integrity are maintained. Thus, the
principles: risk measurement methods used remain relevant and in line with
1. 1st Line of Defense: Risk Taking Unit, which includes business industry developments and the latest regulations.
and support teams (including the credit team), is responsible
for managing risk in operational activities. Stress Test
2. 2nd Line of Defense: Risk Group and Compliance, which plays
a role in supervising and ensuring the implementation of risk The Bank regularly and continuously conducts stress tests to
management policies and procedures in accordance with anticipate potential changes in economic conditions in the future
regulations and internal standards. that could impact the Bank's financial stability. This stress test aims
3. 3rd Line of Defense: Internal Audit, which conducts an to assess the Bank's capital readiness in facing the possibility of
independent evaluation of the effectiveness of risk management major losses and to formulate mitigation measures to maintain a
and compliance across all work units healthy capital level.
Annual Report 2024 221 PT Bank KB Bukopin Tbk
Page 222
Risk Management
In general, scenarios in the stress test consider various In addition, the Risk Management Division also prepares a quarterly
macroeconomic variables, such as changes in interest rates, inflation Risk Profile Report, which provides a comprehensive overview of all
rates, Gross Domestic Product (GDP), exchange rates, and other the main risks managed by the Company. This report is reviewed by
factors. The Bank applies stress tests to measure credit, market, the Board of Commissioners, Board of Directors, and Risk Monitoring
and liquidity risks to ensure resilience to various crisis scenarios Committee before being reported to the regulator. The evaluation
1. Credit Risk Resilience Test carried out by the Board of Commissioners and Board of Directors
This test aims to assess the impact of the crisis on asset quality will be followed up by the relevant units, with periodic monitoring
and capital adequacy. Its implementation is adjusted to the of the implementation of the recommendations given.
dynamics of the business sector and economic conditions,
including the possibility of a decline in credit quality due to The Bank always maintains transparency and communication with
external shocks. key stakeholders in every reporting process. In addition, the Bank
2. Liquidity Risk Resilience Test periodically submits various reports required by the regulator, both
This evaluation is conducted to measure the Bank's ability to through the reporting portal and directly to the relevant regional
maintain financial stability when facing liquidity pressures. The office.
assessment includes aspects such as changes in the structure,
scale, and complexity of the Bank's business, market dynamics, In addition, the Bank also provides a Weekly Risk Report to the
and the Bank's historical experience in handling crisis situations. President Director to provide weekly updates on the risk parameters
3. Market Risk Resilience Test being managed, ensuring that risk monitoring is carried out
This test aims to anticipate the worst-case scenario that can affect proactively and in an integrated manner.
market risk exposure, especially in exchange rate and interest
rate fluctuations. The analysis is carried out by considering the
maximum exposure limits to market risk, including Net Open Risk Management Strategy
Position (NOP) and securities.
The Bank's risk management strategy is designed to ensure long-
With this series of resilience tests, the Bank ensures capital readiness term business sustainability, maintain adequate capital, and manage
in facing various challenges, as well as identifying the right strategies and control risks comprehensively. In its preparation, this strategy
to reduce risk and maintain financial stability. considers various factors, including economic dynamics, human
resource and infrastructure readiness, the Bank's financial condition,
portfolio diversification, and the application of sustainable finance
Risk Information Reporting Process principles.
The risk information reporting process is carried out routinely and This approach is in line with the Company's overall business strategy,
in a structured manner, with the submission of monthly reports while still referring to the established Risk Appetite. The goal is
in the form of a Monthly Risk Management Report to the Board of to maintain operational stability, ensure sustainable profitability,
Directors and a Monthly Risk Oversight Report to the Commissioners, and make a positive contribution to sustainable economic growth.
prepared by the Risk Management Division. This report includes
monitoring of the overall risk appetite and management of the main
risks faced by the Company.
Annual Report 2024 222 PT Bank KB Bukopin Tbk
Page 223
Total of Exposure in Leverage Ratio
Bank Name : PT. Bank KB Bukopin Tbk. (Individu)
Report Date : December 2024 (Audited)
LR1: Summary of the Comparision of Accounting Asset vs Leverage Ratio Exposures
(In million IDR)
No Item Individu
Total assets on the balance sheet in the published financial statements (gross value before deducting CKPN-
1 78.276.525
Allowance for Impairment Losses)
Adjustments for the value of investments in banks, financial institutions, insurance companies, and/or other
2 entities that based on financial accounting standards must be consolidated but are outside the scope of -
consolidation based on the provisions of the Financial Services Authority.
Adjustment for the value of the underlying financial asset pool that has been transferred in an asset securitization
3 that meets the outright sale requirements as stipulated in OJK laws and regulations concerning the principle of (610.919)
prudence in Asset Securitization Activities for Commercial Banks.
Adjustment to temporary exceptions for placement of demand deposits at Bank Indonesia in order to meet the
4 -
minimum reserve requirements (if any).
Adjustment for fiduciary assets that are recognized as a component of the balance sheet under financial accounting
5 -
standards but are excluded from the calculation of total exposure in the Leverage Ratio.
6 Adjustment for the value of regular purchases or sales of financial assets using the trade date accounting method. -
Adjustments for cash pooling transaction values that
meet the requirements as stipulated in this Financial Services
7 -
Authority Regulation.
8 Adjustment for derivative transaction exposure value. 26.198
9 Adjustment for Securities Financing Transaction (SFT) exposure value for example Reverse Repo transactions. -
Adjustment for the exposure value of Administrative Account Transactions (TRA) which has been multiplied by the
10 829.611
Credit Conversion Factor (FKK).
11 Prudent valuation adjustment in the form of capital reduction factors and Allowance for Impairment Losses (CKPN). (5.792.775)
12 Other Adjustments -
13 Total exposure in Leverage Ratio calculation 72.728.639
Qualitative Analysis
Total assets in the financial position report in the published financial statements (before deducting CKPN) amounted to IDR78.28 trillion. After being
added with derivative transaction exposure, TRA and prudential assessment adjustments, the Total Exposure in the calculation of the Leverage Ratio
individually (bank only) became IDR72.73 trillion.
With a Total Leverage Ratio Exposure of IDR72.73 trillion and a Total Core Capital of IDR3.41 trillion, the Leverage Ratio in Quarter IV 2024 was 4.69%. The
Leverage Ratio of PT. Bank KB Bukopin Tbk. individually (bank only) is above the minimum Leverage Ratio value set by the Regulator (3%).
Annual Report 2024 223 PT Bank KB Bukopin Tbk
Page 224
Risk Management
LR2: Leverage Ratio Disclosure
(In million IDR)
Period
Item T T–1
(December 31, 2024) (September 30, 2024)
Asset Exposure in the Statement of Financial Position (Balance Sheet)
Asset Exposure in the Statement of Financial Position (Balance Sheet) includes
1 collateral assets, but excludes derivative transaction exposure and SFT exposure. 74.429.656 79.002.139
*Gross value before deducting CKPN
The re-additional value for derivative collateral delivered to the counterparty and
2 the provision of such collateral results in a decrease in the total asset exposure in - -
the balance sheet due to the application of accounting standards.
(Reduction of receivables related to cash variation margin provided in derivative
3 - -
transactions)
4 (Adjustment for securities received in SFT exposure recognized as assets) - -
Allowance for Impairment Losses (CKPN) on these assets in accordance with
5 -2.818.175 -2.653.290
applicable accounting standards.
(Assets that have been calculated as a factor reducing Core Capital (Tier 1) as
6 referred to in the Financial Services Authority Regulation governing the obligation to -2.974.600 -6.165.943
provide minimum capital for commercial banks.)
Total Asset Exposure in the Statement of Financial Position (Financial)
7 68.636.880 70.182.906
(Summation of rows 1 to 6)
Derivative Transaction Exposure
Replacement Cost (RC) value for all derivative transactions, whether there is a
8 variation margin that meets the requirements or there is an offsetting agreement 16.876 1603,756
that meets certain requirements.
The added value which is the Potential Futures Exposures (PFE) for all derivative
9 21.377 19313,489
transactions.
(except for exposure to derivative transactions settled through a central
10 - -
counterparty (CCP)).
11 Adjustment for the effective notional value of credit derivatives. - -
(Adjustment for effective notional value offsetting and adding-on reductions for
12 - -
derivative credit sales transactions).
Total Derivative Transaction Exposure
13 38.252 20.917
(Summation of rows 8 to 12).
Securities Financing Transaction (SFT) Exposure
14 Gross SFT Value 3.223.896 1.468.932
15 (Net value between cash liabilities and cash receivables) - -
Credit Risk due to counterparty failure related to SFT assets referring to the Current
16 Exposure calculation as regulated in Attachment I of this Financial Services Authority - -
Regulation.
17 Exposure as an SFT agent - -
Total SFT Exposure
18 3.223.896 1.468.932
(Summation of rows 14 to 17)
Administrative Account Transaction (TRA) Exposure
The total value of commitment obligations or contingent liabilities.
19 4.706.819 4.372.855
*Gross value before deducting CKPN
(Adjustment to the result of multiplying the value of commitment obligations or
20 contingent obligations and the Credit Conversion Factor (FKK) then reduced by -3.877.209 -3.544.513
CKPN)
(Allowance for Impairment Losses (CKPN) on the TRA is in accordance with
21 - -
applicable accounting standards).
Annual Report 2024 224 PT Bank KB Bukopin Tbk
Page 225
(In million IDR)
Period
Item T T–1
(December 31, 2024) (September 30, 2024)
Total Administrative Account Transaction (TRA) Exposure
22 829.611 828.341
(Summation of lines 19 to 21)
Capital and Total Exposure
23 Core Capital (Tier 1) 3.410.320 4.338.090
24 Total exposure (Summation of rows 7, 13, 18, and 22) 72.728.639 72.501.097
Leverage Ratio
Leverage Ratio Value, including the impact of adjustments to temporary exemptions
25 on placement of demand deposits at Bank Indonesia in order to meet the minimum 4,69% 5,98%
reserve requirement (if any)
Leverage Ratio Value, excluding the impact of adjustments to temporary exceptions
25a to current account placements at Bank Indonesia in order to meet minimum reserve 4,69% 5,98%
requirements (if any)
26 Minimum Leverage Ratio Value 3.00 3.00
27 Buffer against Leverage Ratio value 0.00 0.00
Disclosure of Average Value
The average value of the gross carrying value of SFT assets, after adjustment for sale
28 accounting transactions calculated net of cash liabilities in SFT and cash receivables 3.223.896 1.468.932
in SFT
The end of quarterly reporting value of the gross carrying value of SFT assets, after
29 adjustment for sale accounting transactions calculated net of cash liabilities in SFT 3.223.896 1.468.932
and cash receivables in SFT
Total Exposure, including the impact of adjustments to temporary exemptions on
placement of demand deposits with Bank Indonesia in order to meet the minimum
30 72.728.639 72.501.097
reserve requirement (if any), which has included the average value of the gross
recorded value of SFT assets as referred to in line 28.
Total exposure, excluding the impact of adjustments to temporary exemptions on
current account placements with Bank Indonesia in order to meet the minimum
30a 72.728.639 72.501.097
reserve requirement (if any), which has included the average value of the gross
recorded value of SFT assets as referred to in line 28.
Leverage Ratio Value, including the impact of adjustments to temporary exemptions
on current account placements at Bank Indonesia in order to meet the minimum
31 4,69% 5,98%
reserve requirement (if any), which has included the average value of the gross
recorded value of SFT assets as referred to in line 28.
Leverage Ratio Value, excluding the impact of adjustments to temporary exemptions
on current account placements at Bank Indonesia in order to meet the minimum
31a 4,69% 5,98%
reserve requirement (if any), which has included the average value of the gross
recorded value of SFT assets as referred to in line 28.
Qualitative Analysis
Total assets in the financial position report in the published financial statements (before deducting CKPN) amounted to IDR78.28 trillion. After being
added with derivative transaction exposure, TRA and prudential assessment adjustments, the Total Exposure in the calculation of the Leverage Ratio
individually (bank only) became IDR72.73 trillion.
With a Total Leverage Ratio Exposure of IDR72.73 trillion and a Total Core Capital of IDR3.41 trillion, the Leverage Ratio in Quarter IV 2024 was 4.69%. The
Leverage Ratio of PT. Bank KB Bukopin Tbk. individually (bank only) is above the minimum Leverage Ratio value set by the Regulator (3%).
Annual Report 2024 225 PT Bank KB Bukopin Tbk
Page 226
Risk Management
Leverage Ration Calculation Report
Table of Exposure Total in Leverage Ratio as of December 31, 2024
Bank Name : PT. Bank KB Bukopin Tbk. (Konsolidasi)
Report Position : December 2024 (Audited)
LR1: Summary of the Comparision of Accounting Asset vs Leverage Ratio Exposures
(in million IDR)
No Item Consolidation
1 Total balance sheet assets in the published financial statements (gross value before deduction of CKPN) 86.069.274
Adjustments for the value of investments in banks, financial institutions, insurance companies, and/or
2 other entities that based on financial accounting standards must be consolidated but are outside the -
scope of consolidation based on the provisions of the Financial Services Authority.
Adjustment for the value of the underlying financial asset pool that has been transferred in an asset
3 securitization that meets the outright sale requirements as stipulated in OJK laws and regulations (610.919)
concerning the principle of prudence in Asset Securitization Activities for Commercial Banks.
Adjustment to temporary exceptions for placement of demand deposits at Bank Indonesia in order to
4 -
meet the minimum reserve requirements (if any).
Adjustment for fiduciary assets that are recognized as a component of the balance sheet under financial
5 -
accounting standards but are excluded from the calculation of total exposure in the Leverage Ratio.
Adjustment for the value of regular purchases or sales of financial assets using the trade date accounting
6 -
method.
Adjustments for cash pooling transaction values that
meet the requirements as stipulated in this
7 -
Financial Services Authority Regulation.
8 Adjustment for derivative transaction exposure value. 26.198
Adjustment for Securities Financing Transaction (SFT) exposure value for example Reverse Repo
9 -
transactions.
Adjustment for the exposure value of Administrative Account Transactions (TRA) which has been
10 829.611
multiplied by the Credit Conversion Factor (FKK).
Prudent valuation adjustment in the form of capital reduction factors and Allowance for Impairment
11 (4.523.359)
Losses (CKPN).
12 Other Adjustments -
13 Total exposure in Leverage Ratio calculation 81.790.805
Qualitative Analysis
Total assets in the financial position report in the published financial statements (before deducting CKPN) amounted to IDR 86.07 trillion. After
being added with derivative transaction exposure, TRA and prudential assessment adjustments, the Total Exposure in the calculation of the
Leverage Ratio individually (bank only) became IDR81.79 trillion.
With a Total Leverage Ratio Exposure of IDR 81.79 trillion and a Total Core Capital of IDR 5.40 trillion, the Leverage Ratio in Quarter IV 2024 was
6,60%. The Leverage Ratio of PT. Bank KB Bukopin Tbk. individually (bank only) is above the minimum Leverage Ratio value set by the Regulator
(3%).
LR2: Leverage Ratio Disclosure
(in million IDR)
Period
Item T T–1
(December 31, 2024) (September 30, 2024)
Asset Exposure in the Statement of Financial Position (Balance Sheet)
Asset Exposure in the Statement of Financial Position (Balance Sheet) includes
1 collateral assets, but excludes derivative transaction exposure and SFT exposure. 82.222.405 85.115.123
*Gross value before deducting CKPN
Annual Report 2024 226 PT Bank KB Bukopin Tbk
Page 227
LR2: Leverage Ratio Disclosure
(in million IDR)
Period
Item T T–1
(December 31, 2024) (September 30, 2024)
The re-additional value for derivative collateral delivered to the counterparty and
2 the provision of such collateral results in a decrease in the total asset exposure in - -
the balance sheet due to the application of accounting standards.
(Reduction of receivables related to cash variation margin provided in derivative
3 - -
transactions)
4 (Adjustment for securities received in SFT exposure recognized as assets) - -
Allowance for Impairment Losses (CKPN) on these assets in accordance with
5 -2.993.977 -2.800.535
applicable accounting standards.
(Assets that have been calculated as a factor reducing Core Capital (tier 1) as
6 referred to in the Financial Services Authority Regulation governing the obligation -1.529.382 -3.696.064
to provide minimum capital for commercial banks.)
Total Asset Exposure in the Statement of Financial Position (Financial)
7 77.699.046 78.618.524
(Summation of rows 1 to 6)
Derivative Transaction Exposure
Replacement Cost (RC) value for all derivative transactions, whether there is a
8 variation margin that meets the requirements or there is an offsetting agreement 16.876 1604,0
that meets certain requirements.
The added value which is the Potential Futures Exposures (PFE) for all derivative
9 21.377 19313,0
transactions.
(except for exposure to derivative transactions settled through a central
10 - -
counterparty (CCP)).
11 Adjustment for the effective notional value of credit derivatives. - -
(Adjustment for effective notional value offsetting and adding-on reductions for
12 - -
derivative credit sales transactions).
13 Total Derivative Transaction Exposure (Summation of rows 8 to 12). 38.253 20.917
Securities Financing Transaction (SFT) Exposure
14 Gross SFT Value 3223895,718 1468932,091
15 (Net value between cash liabilities and cash receivables) - -
Credit Risk due to counterparty failure related to SFT assets referring to the
16 Current Exposure calculation as regulated in Attachment I of this Financial Services - -
Authority Regulation.
17 Exposure as an SFT agent - -
Total SFT Exposure
18 3.223.896 1.468.932
(Summation of rows 14 to 17)
Administrative Account Transaction (TRA) Exposure
19 The total value of commitment obligations or contingent liabilities. 4706819,309 4372854,584
*Gross value before deducting CKPN
(Adjustment to the result of multiplying the value of commitment obligations or
20 (3.877.209) (3544513,442)
contingent obligations and the Credit Conversion Factor (FKK) then reduced by CKPN)
(Allowance for Impairment Losses (CKPN) on the TRA is in accordance with
21 - -
applicable accounting standards).
Annual Report 2024 227 PT Bank KB Bukopin Tbk
Page 228
Risk Management
LR2: Leverage Ratio Disclosure
(in million IDR)
Period
Item T T–1
(December 31, 2024) (September 30, 2024)
Total Administrative Account Transaction (TRA) Exposure
22 829.611 828.341
(Summation of lines 19 to 21)
Capital and Total Exposure
23 Core Capital (Tier 1) 5.401.052 6.308.592
24 Total exposure (Summation of rows 7, 13, 18, and 22) 81.790.805 80.936.715
Leverage Ratio
Leverage Ratio Value, including the impact of adjustments to temporary
25 exemptions on placement of demand deposits at Bank Indonesia in order to meet 6,60% 7,79%
the minimum reserve requirement (if any)
Leverage Ratio Value, excluding the impact of adjustments to temporary exceptions
25a to current account placements at Bank Indonesia in order to meet minimum 6,60% 7,79%
reserve requirements (if any)
26 Minimum Leverage Ratio Value 3,00% 3,00%
27 Buffer against Leverage Ratio value 0,00 0,00
Disclosure of Average Value
The average value of the gross carrying value of SFT assets, after adjustment for sale
28 3.223.896 1.468.932
accounting transactions calculated net of cash liabilities in SFT and cash receivables in SFT
The end of quarterly reporting value of the gross carrying value of SFT assets, after
29 adjustment for sale accounting transactions calculated net of cash liabilities in SFT and 3.223.896 1.468.932
cash receivables in SFT
Total Exposure, including the impact of adjustments to temporary exemptions on
placement of demand deposits with Bank Indonesia in order to meet the minimum
30 81.790.805 80.936.715
reserve requirement (if any), which has included the average value of the gross
recorded value of SFT assets as referred to in line 28.
Total exposure, excluding the impact of adjustments to temporary exemptions on
current account placements with Bank Indonesia in order to meet the minimum
30a 81.790.805 80.936.715
reserve requirement (if any), which has included the average value of the gross
recorded value of SFT assets as referred to in line 28.
Leverage Ratio Value, including the impact of adjustments to temporary exemptions on
current account placements at Bank Indonesia in order to meet the minimum reserve
31 6,60% 7,79%
requirement (if any), which has included the average value of the gross recorded value
of SFT assets as referred to in line 28.
Leverage Ratio Value, excluding the impact of adjustments to temporary exemptions on
current account placements at Bank Indonesia in order to meet the minimum reserve
31a 6,60% 7,79%
requirement (if any), which has included the average value of the gross recorded value of
SFT assets as referred to in line 28.
Qualitative Analysis
Total assets in the financial position report in the published financial statements (before deducting CKPN) amounted to IDR86.07 trillion. After being
added with derivative transaction exposure, TRA and prudential assessment adjustments, the Total Exposure in the calculation of the Leverage Ratio
on a consolidated basis became IDR81.79 trillion.
With a Total Leverage Ratio Exposure of IDR 82.17 trillion and a Total Core Capital of IDR5.40 trillion, the Leverage Ratio in Quarter IV 2024 was 6.60%. The
Leverage Ratio of PT. Bank KB Bukopin Tbk. on a consolidated basis is above the minimum Leverage Ratio value set by the Regulator (3%).
Annual Report 2024 228 PT Bank KB Bukopin Tbk
Page 229
RISK EXPOSURE AND CAPITAL INFORMATION
In accordance with Financial Services Authority Regulation (POJK) of this strategy considers various factors, including economic
Number 32/POJK.03/2016 which is an amendment to POJK Number development, availability of human resources, infrastructure,
6/POJK.03/2015 concerning Transparency and Publication of and financial conditions.
Bank Reports, Article 13A stipulates that Banks are required to
include quantitative information related to risk exposure in the The Bank is committed to accelerating the timely settlement
Publication Report. This provision is also reinforced through of non-performing assets in order to strengthen the capital
Financial Services Authority Circular Letter (SEOJK) Number 9/ structure and improve financial stability (soundness).
SEOJK.03/2020 concerning Transparency and Publication of This effort is supported by increased productivity through
Conventional Commercial Bank Reports, as well as POJK Number strengthening organizational capabilities and developing
18/POJK.03/2016 concerning Implementation of Risk Management. information technology (IT) infrastructure. In addition, the
Bank focuses on increasing profitability, optimizing the asset
Risk Profile and Management portfolio, and strengthening the capital structure to create
a sustainable growth cycle. The Bank's Strategic Direction
KB Bank implements comprehensive risk management to ensure in 2024:
the stability and sustainability of its operations. The bank's a. Capital Structure Advancement. Strengthening the capital
risk profile covers various aspects, including credit, market, structure and ensuring compliance with regulations
liquidity, operational, legal, reputational, and strategic risks. through increasing profitability and initiatives to save
To manage these risks, KB Bank implements a Three Lines of capital reduction factors and implementing credit risk
Defense principle-based approach, where business units act mitigation techniques.
as the front line in risk taking, followed by risk management b. Portfolio Improvement. Settlement of bad assets, building
and compliance functions as independent supervisors, and a new sales model by focusing on businesses that the
internal audits that ensure the effectiveness of risk control. bank has mastered, forming a good asset portfolio
In addition, KB Bank periodically reviews its risk management through business expansion and recomposition of DPK
policies and procedures, in accordance with Financial Services and increasing CASA, strengthening credit management
Authority (OJK) regulations and market dynamics. With a strict c. Productivity Enhancement. Efficiency continues to be
monitoring system and targeted mitigation strategies, KB Bank carried out both in terms of reducing overhead costs,
is committed to maintaining a balance between business growth improving infrastructure and bank management systems
and healthy risk management in order to create long-term value and innovation to create a capable organization.
for all stakeholders. The Bank's transformation is designed to take place sustainably,
in line with the dynamics of business development. This
Credit Risk process is divided into three stages based on time projections:
• First phase (2023-2024): Focus on restoring basic
Credit Risk - General Qualitative Disclosures fundamentals to strengthen the Bank's business and
operational foundations.
Based on the Risk Management Policy (internal), Credit Risk is • Second phase (2025-2026): Adapting strategies and
the risk arising from the failure of debtors and/or other parties best practices from market leaders, while building and
to fulfill their obligations to the Bank and/or Subsidiaries. These strengthening the Bank's competitiveness in the banking
risks include debtor failure, credit concentration risk, counterparty industry.
credit risk, settlement risk, and country risk. • Third phase (2027 and beyond): Transitioning towards a
position as a market leader by highlighting innovation as
To improve the prudential aspect in Credit Risk management, a main competitive advantage.
the Bank has established an organizational structure that clearly
separates functions into three lines of defense, namely the first 2. Criteria and Approaches for Credit Risk Management Policy
line of defense, the second line of defense, and the third line The preparation of strategies, policies, procedures, and
of defense. limit determination must be align with the Bank's vision,
mission, and business strategy. This process is carried out by
1. Reflection of Business Model in Bank Credit Risk Profile considering various aspects, such as the type and complexity
Components of the business, risk profile, tolerable risk level, and applicable
The Bank's Credit Risk management strategy is designed laws and regulations in Indonesia.
for a long term to ensure business sustainability, capital
adequacy, and effective risk management. The preparation
Annual Report 2024 229 PT Bank KB Bukopin Tbk
Page 230
Risk Management
To support the implementation of Credit Risk management, 4. Relationship between Credit Risk Management, Risk Control,
the Bank has established a Risk Management Policy, Credit Compliance, and Internal Audit Functions
Risk Management Policy, and Risk Management Committee In accordance with the Three Lines of Defense principle, the
Charter. The Credit Risk Management Policy serves as an Compliance and Risk Management Group acts as the 2nd Line
umbrella in managing Credit Risk, while the Product Program of Defense, which is tasked with carrying out independent
policy becomes the standard for business units in developing monitoring. The Risk Management Group is responsible
banking products. for designing, reviewing, and updating policies, risk limits,
and risk management tools on a regular basis. In addition,
3. Credit Risk Management Structure and Organization and this group also supervises and provides direction to the 1st
Control Functions Line of Defense in implementing risk management in each
Active supervision by the Board of Directors (BOD) and Board work unit. Meanwhile, the Compliance Division ensures that
of Commissioners (BOC) of Credit Risk is carried out through all operational activities of the Bank at every level of the
various committees that function consistently. Discussions organization are in accordance with the regulations set by
generally include quarterly credit risk profile evaluations and Bank Indonesia (BI), the Financial Services Authority (OJK),
monthly monitoring of credit ratios, with limits that have and other relevant authorities.
been set in accordance with applicable internal policies.
In addition to the Risk Management Committee (RMC) and On the other hand, Internal Audit functions as the 3rd Line
the Risk Monitoring Committee (ROC), the Bank also has a of Defense with the main task of conducting independent
Credit Committee that is responsible for the credit process. evaluations of the implementation of risk management in the
This committee holds regular meetings in accordance with First and 2nd Line of Defense. This evaluation aims to assess
the applicable charter and conducts additional studies if the effectiveness and suitability of the implementation of
necessary based on internal needs. risk management with applicable policies and procedures.
Internal control is carried out through the routine work
The latest organizational structure is stated in Decree No. 101 program of the Internal Audit Work Unit (SKAI), which carries
of 2024 dated September 2, 2024 concerning the Organizational out comprehensive audits as part of the 3rd Line of Defense.
Structure of Bank KB Bukopin Tbk. Credit Risk Management is
implemented based on the Three Lines of Defense principle, Monitoring of the Bank's credit quality is carried out by the
where the Risk Taking Unit, including the business and credit Enterprise Risk Management Department and the Credit Risk
teams, acts as the 1st Line of Defense. Meanwhile, the Risi Management Department as part of the 2nd Line of Defense,
Group and Compliance act as the 2nd Line of Defense, and which collaborates with the Risk Taking Unit in the 1st Line
Internal Audit functions as the 3rd Line of Defense. This of Defense to ensure segregation of duties. In addition to
organizational structure reflects the division of tasks and these units, various other departments also support the
authorities that have been adjusted to the job descriptions implementation of effective Credit Risk management.
of each function.
5. Main Information on Credit Risk Exposure Reports
To strengthen the risk control system, the Bank has added The Risk Group routinely reports risk developments to the
the position of Risk Management Division Head to its Board of Directors through the Risk Management Committee
organizational structure. In the future, the Bank will continue and to the Board of Commissioners through the Risk Monitoring
to make adjustments to ensure the adequacy of organizational Committee. In addition, improvements to governance in the
devices in supporting operational effectiveness end-to-end credit process continue to be carried out, including
through monitoring the overall credit ratio (bankwide) and
various other strategic steps.
Annual Report 2024 230 PT Bank KB Bukopin Tbk
Page 231
Net Billings Disclosure By Region - Bank Individually
Additional Disclosures regarding the Quality of Credit on Assets (CRB)
a) Qualitative
1. Past Due Receivables, refers to the portfolio category of overdue receivablesas in Appendix A of Financial Services Authority Circular Letter
No. SEOJK 24/SEOJK.03/2021.
2. Impaired Receivables, receivables that are at stage 2 (less good assets) and stage 3 (bad assets)
3. Evaluation of impairment is carried out on credits granted in classifications and measurements other than fair value through profit and loss.
The purpose of impairment is to recognize expected credit loss over the life of all financial instruments that have experienced a significant
increase in credit risk since initial recognition, whether assessed individually or collectively by considering all reasonable and supporting
information, including forward-looking information.
Disclosure Table of Net Receivables by Region - Individual Banks as of December 31, 2024
(in million IDR)
December 31, 2024 December 31, 2023
(Audited) (Audited)
No. Portofolio Category
Net Billings By Region Net Billings By Region
Java Sumatera Others Total Java Sumatera Others Total
a b c d e f i j m n
Receivables from
1 16.364.694 - - 16.364.694 16.432.697 - - 16.432.697
Government
Receivables from Public
2 3.291.165 164 - 3.291.329 2.996.050 355 - 2.996.405
Sector Entities
Receivables from
Multilateral Development
3 - - - - - - - -
Banks and International
Institutions
4 Receivables from Banks 495.509 14.553 5 510.067 367.285 53 4 367.342
Receivables in the form of
5 - - - - - - - -
a Covered Bond
Receivables from
Securities Companies and
6 908.081 - - 908.081 1.522.780 2.193 - 1.524.972
Other Financial Services
Institutions
Receivables in the form of
Securities/Subordinated
7 50.000 - - 50.000 50.000 - - 50.000
Receivables, Equity and
Other Capital Instruments
Residential Property
8 2.689.472 279.808 337.579 3.306.858 3.272.634 532.882 614.502 4.420.018
Secured Loans
Commercial Property
9 6.102.422 274.763 362.067 6.739.252 9.332.327 596.499 1.170.748 11.099.573
Secured Loans
Credit for Land
Acquisition, Land
10 - - - - - 600 - 600
Processing, and
Construction
Employee or Pensioner
11 5.842.925 1.225.492 3.155.775 10.224.191 5.265.610 1.199.709 2.723.110 9.188.429
Credit
Annual Report 2024 231 PT Bank KB Bukopin Tbk
Page 232
Risk Management
Disclosure Table of Net Receivables by Region - Individual Banks as of December 31, 2024
(in million IDR)
December 31, 2024 December 31, 2023
(Audited) (Audited)
No. Portofolio Category
Net Billings By Region Net Billings By Region
Java Sumatera Others Total Java Sumatera Others Total
a b c d e f i j m n
Receivables on Micro
Businesses, Small
12 1.352.905 61.162 92.654 1.506.721 1.968.052 155.655 258.257 2.381.963
Businesses, and Retail
Portfolio
Receivables on
13 16.751.553 70.337 86.299 16.908.189 12.823.215 318.674 181.581 13.323.469
Corporations
Other Overdue
14 4.947.546 359.127 417.342 5.724.015 4.225.728 225.339 306.907 4.757.974
Receivables
15 Other Assets 7.528.535 - - 7.528.535 7.435.101 - - 7.435.101
Total 66.324.806 2.285.405 4.451.721 73.061.932 65.691.479 3.031.958 5.255.108 73.978.544
Disclosure of Net Receivables by Region - Bank on Consolidated Basis with Subsidiaries
Net Receivables Disclosure Table by Region -
Bank on Consolidated Basis with Subsidiaries as of December 31, 2024
(in million IDR)
December 31, 2024 December 31, 2023
(Audited) (Audited)
No. Portofolio Category
Net Billings By Region Net Billings By Region
Java Sumatera Others Total Java Sumatera Others Total
a b c d e f i j m n
Receivables from
1 16.364.694 - - 16.364.694 17.656.442 - - 17.656.442
Government
Receivables from Public
2 3.387.612 164 - 3.387.776 2.996.050 355 217 2.996.622
Sector Entities
Receivables from
Multilateral Development
3 - - - - - - - -
Banks and International
Institutions
4 Receivables from Banks 495.509 14.553 5 510.067 401.412 57 7 401.476
Receivables in the form of a
5 - - - - - - - -
Covered Bond
Receivables from
Securities Companies and
6 908.081 - - 908.081 1.522.780 2.193 - 1.524.972
Other Financial Services
Institutions
Receivables in the form of
Securities/Subordinated
7 50.000 - - 50.000 50.000 - - 50.000
Receivables, Equity and
Other Capital Instruments
Annual Report 2024 232 PT Bank KB Bukopin Tbk
Page 233
Net Receivables Disclosure Table by Region -
Bank on Consolidated Basis with Subsidiaries as of December 31, 2024
(in million IDR)
December 31, 2024 December 31, 2023
(Audited) (Audited)
No. Portofolio Category
Net Billings By Region Net Billings By Region
Java Sumatera Others Total Java Sumatera Others Total
a b c d e f i j m n
Residential Property
8 2.731.513 341.448 345.843 3.418.805 3.327.290 601.335 626.448 4.555.073
Secured Loans
Commercial Property
9 6.660.835 276.125 364.700 7.301.660 9.879.549 597.886 1.173.460 11.650.895
Secured Loans
Credit for Land Acquisition,
10 Land Processing, and - - - - - 600 - 600
Construction
Employee or Pensioner
11 5.908.625 1.249.012 3.167.833 10.325.470 5.309.659 1.221.607 2.734.552 9.265.818
Credit
Receivables on Micro
Businesses, Small
12 1.823.037 162.601 142.595 2.128.233 2.432.902 278.027 321.641 3.032.569
Businesses, and Retail
Portfolio
Receivables on
13 20.415.318 802.310 387.100 21.604.728 15.787.726 1.080.900 595.460 17.464.086
Corporations
14 Other Overdue Receivables 5.255.637 409.660 460.404 6.125.701 4.349.540 252.481 376.532 4.978.553
15 Other Assets 7.528.535 - - 7.528.535 7.845.225 13.390 113.215 7.971.830
Total 71.529.396 3.255.873 4.868.481 79.653.749 71.558.573 4.048.831 5.941.531 81.548.936
Annual Report 2024 233 PT Bank KB Bukopin Tbk
Page 234
Risk Management
Disclosure of Net Billings Based on Remaining Contract Term - Bank Individually
Table of Net Receivables Disclosure based on Remaining Contract Term - Bank Individually as of December 31, 2024
1)Disclosure of Net Receivables Based on Remaining Contract Period – Bank by individual
December 31, 2024 (Audited)
Portfolio Net Receivables based on Remaining Contract Period
No.
Category
Non
< 1 year > 1 to 3 years > 3 to 5 years > 5 years Total
Contractual
a b c d e f g h
Receivables from
1 9.499.200 792.111 2.311.657 3.761.725 - 16.364.694
Government
Receivables from
2 390.476 1.176.601 11.053 1.713.199 - 3.291.329
Public Sector Entities
Receivables
from Multilateral
3 Development Banks - - - - - -
and International
Institutions
Receivables from
4 476 - 81.318 - 428.273 510.067
Banks
Receivables in the
5 form of a Covered - - - - - -
Bond
Receivables
from Securities
6 Companies and 503.718 364.363 40.000 - - 908.081
Other Financial
Services Institutions
Receivables in the
form of Securities/
Subordinated
7 - 50.000 - - - 50.000
Receivables, Equity
and Other Capital
Instruments
Residential Property
8 975.927 114.709 847.787 1.368.434 - 3.306.858
Secured Loans
Commercial Property
9 2.830.775 1.592.290 1.451.337 864.850 - 6.739.252
Secured Loans
Credit for Land
Acquisition, Land
10 - - - - - -
Processing, and
Construction
Employee or
11 124.617 447.910 641.732 9.009.933 - 10.224.191
Pensioner Credit
Receivables on Micro
Businesses, Small
12 974.011 258.835 138.488 135.387 - 1.506.721
Businesses, and
Retail Portfolio
Receivables on
13 4.276.881 3.390.721 3.570.910 5.669.677 - 16.908.189
Corporations
Other Overdue
14 1.287.772 1.221.536 1.685.531 1.529.176 - 5.724.015
Receivables
15 Other Assets - - - - 7.528.535 7.528.535
Total 20.863.853 9.409.077 10.779.813 24.052.381 7.956.808 73.061.932
Annual Report 2024 234 PT Bank KB Bukopin Tbk
Page 235
(in million IDR)
31 Desember 2023 (Audited)
Net Receivables based on Remaining Contract Period
< 1 year > 1 to 3 years > 3 to 5 years > 5 years Non Contractual Total
i j k l m n
6.959.641 1.236.459 2.034.420 6.036.312 165.865 16.432.697
210.323 355 1.151.665 1.634.061 - 2.996.405
- - - - - -
1 - - - 367.341 367.342
- - - - - -
1.031.775 491.002 - 2.195 - 1.524.972
- - 50.000 - - 50.000
645.694 691.187 1.496.383 1.586.754 - 4.420.018
3.310.880 1.444.408 1.966.623 4.377.662 - 11.099.573
600 - - - - 600
94.664 373.268 624.755 8.095.742 - 9.188.429
1.081.042 443.464 248.817 268.112 340.528 2.381.963
4.857.337 669.673 3.290.327 4.490.271 15.861 13.323.469
941.756 768.656 1.007.048 2.040.513 - 4.757.974
- - - - 7.435.101 7.435.101
19.133.714 6.118.473 11.870.037 28.531.623 8.324.697 73.978.544
Annual Report 2024 235 PT Bank KB Bukopin Tbk
Page 236
Risk Management
2)Disclosure of Net Receivables Based on the Remaining Term of Contract - Consolidated Bank with Subsidiaries
December 31, 2024 (Audited)
Portfolio
No. Net Receivables based on Remaining Contract Period
Category
Non
< 1 year > 1 to 3 years > 3 to 5 years > 5 years Total
Contractual
a b c d e f g h
Receivables from
1 9.499.200 792.111 2.311.657 3.761.725 - 16.364.694
Government
Receivables from
2 390.476 1.176.601 11.053 1.809.646 - 3.387.776
Public Sector Entities
Receivables
from Multilateral
3 Development Banks - - - - - -
and International
Institutions
Receivables from
4 476 - 81.318 - 428.273 510.067
Banks
Receivables in the
5 form of a Covered - - - - - -
Bond
Receivables
from Securities
6 Companies and 503.718 364.363 40.000 - - 908.081
Other Financial
Services Institutions
Receivables in the
form of Securities/
Subordinated
7 - 50.000 - - - 50.000
Receivables, Equity
and Other Capital
Instruments
Residential Property
8 994.971 129.242 860.371 1.434.221 - 3.418.805
Secured Loans
Commercial Property
9 2.849.837 1.632.147 1.510.381 1.309.294 - 7.301.660
Secured Loans
Credit for Land
Acquisition, Land
10 - - - - - -
Processing, and
Construction
Employee or
11 141.214 472.703 661.935 9.049.615 3 10.325.470
Pensioner Credit
Receivables on Micro
Businesses, Small
12 1.279.469 351.754 191.510 305.500 - 2.128.233
Businesses, and
Retail Portfolio
Receivables on
13 5.102.772 4.746.241 4.356.409 7.398.921 385 21.604.728
Corporations
Other Overdue
14 1.326.490 1.346.122 1.754.113 1.593.076 105.900 6.125.701
Receivables
15 Other Assets - - - - 7.528.535 7.528.535
Total 22.088.622 11.061.286 11.778.747 26.661.997 8.063.097 79.653.749
Annual Report 2024 236 PT Bank KB Bukopin Tbk
Page 237
(in million IDR)
31 Desember 2023 (Audited)
Net Receivables based on Remaining Contract Period
< 1 year > 1 to 3 years > 3 to 5 years > 5 years Non Contractual Total
i j k l m n
7.244.528 1.236.459 2.034.420 6.036.312 1.104.723 17.656.442
210.323 376 1.151.665 1.634.061 196 2.996.622
- - - - - -
34.135 - - - 367.341 401.476
- - - - - -
1.031.775 491.002 - 2.195 - 1.524.972
- - 50.000 - - 50.000
645.739 692.047 1.499.188 1.586.754 131.345 4.555.073
3.314.608 1.450.615 1.991.320 4.377.662 516.690 11.650.895
600 - - - - 600
94.681 374.566 632.113 8.095.742 68.715 9.265.818
1.205.685 614.452 380.625 268.112 555.149 3.024.023
5.105.517 1.178.221 3.764.467 4.490.271 2.936.391 17.474.866
970.215 820.460 1.081.244 2.041.615 65.085 4.978.620
- - - - 7.971.831 7.971.831
19.857.807 6.858.199 12.585.040 28.532.725 13.717.467 81.551.238
Annual Report 2024 237 PT Bank KB Bukopin Tbk
Page 238
Risk Management
Disclosure of Net Billings by Economic Sector - Banks Individually
Table of Net Receivables Disclosure by Economic Sector - Bank Individually as of December 31, 2024
1) Disclosure of Net Billings by Economic Sector - Banks Individually
"Receivables
"Receivables in the form
"Receivables
Securities of
from "Receivables
"Receivables from Securities/
"Receivables Multilateral in the form
Economic from Public "Receivables Companies Subordinated
No. from Development of
Sector Government"
Sector
Banks and
from Banks"
Covered
and Other Receivables,
Entities" Financial Equity
International Bonds"
Services and Other
Institutionsl"
Institutions" Capital
Instruments"
a b c d e f g h i
December 31, 2024 (Audited)
Agriculture,
1 Forestry, and - - - - - - -
Fisheries
Mining and
2 - 668.066 - - - - -
Excavation
Processing
3 - 490.059 - - - - -
Industry
Electricity, Gas,
Steam/Hot and
4 - 508.076 - - - - -
Cold Water, Waste
Water
Water
Management,
Waste Water
5 Management, - - - - - - -
Waste
Management and
Recycling
6 Construction - - - - - - -
Wholesale and
retail trading; Car
7 and Motorcycle - - - - - - -
Reparation and
Maintenance
Transportation
8 - 199.998 - - - - -
and Warehousing
Transport and
Warehouse
9 Accomodation, - - - - - - -
food and beverage
supply
Information and
10 - - - - - - 0
Communication
Finance and
11 Insurance - 11.053 - 81.318 - 746.085 50.000
Activities
12 Real Estate - - - - - - -
Professional,
13 Scientific, and - - - - - - -
Technical Activities
Annual Report 2024 238 PT Bank KB Bukopin Tbk
Page 239
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue
from Land Small from Other Assets
Residential or Receivables
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
12.129 119.447 - - 75.170 0 152.952 -
9.756 1.779 - - 2.149 2 148.243 -
50.219 2.488.893 - 1 3.130 3 239.107 -
262 13.216 - - - 1 208.636 -
- 1.522 - - - 0 1.502 -
316.981 597.457 - - 13.713 0 1.082.538 -
699.366 1.157.114 - 196 35.572 0 622.147 -
50.506 114.130 - - 1.581 1 183.749 -
37.155 562.052 - - 8.395 0 1.067.633 -
532.933 9.380 0 0 748 0 6.771 -
257 76.287 - - 68.553 1 354.627 -
169.651 346.828 - - 2.627 0 830.730 -
422 657.907 - - 9.102 0 19.661 -
Annual Report 2024 239 PT Bank KB Bukopin Tbk
Page 240
Risk Management
1) Disclosure of Net Billings by Economic Sector - Banks Individually
"Receivables
"Receivables in the form
"Receivables
Securities of
from "Receivables
"Receivables from Securities/
"Receivables Multilateral in the form
Economic from Public "Receivables Companies Subordinated
No. from Development of
Sector Government"
Sector
Banks and
from Banks"
Covered
and Other Receivables,
Entities" Financial Equity
International Bonds"
Services and Other
Institutionsl"
Institutions" Capital
Instruments"
a b c d e f g h i
Rental and Leasing
Activities without
Option Rights,
14 Employment, - - - 475 - - -
Travel Agencies,
and Other
Business Support
Government
Administration,
15 Defence, and - - - - - - -
Mandatory Social
Security
16 Education - - - - - - -
Human Health
17 Activities and - 164 - - - - -
Social Activities
Arts,
18 Entertainment, - - - - - - -
and Recreation
Other Services
19 - - - - - - -
Activities
Household
as Employer
Activities:
Activities that
20 produce goods - - - - - - -
and services by
households that
are used to meet
their own needs
International
and Other Extra
21 - - - - - - -
International
Activities
22 Household - - - 1 - - -
Non-Business
23 - - - - - - -
Activities
24 Others 16.364.694 1.413.912 - 428.273 - 161.996 -
Total 16.364.694 3.291.329 - 510.067 - 908.081 50.000
Annual Report 2024 240 PT Bank KB Bukopin Tbk
Page 241
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue
from Land Small from Other Assets
Residential or Receivables
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
40.521 27.650 - - 8.034 0 21.597 -
- - - - - 0 - -
9.752 353.494 - - 5.746 0 28.293 -
1.492 149.433 - - 1.499 0 14.162 -
9.920 6.423 - 130 6.945 0 3.772 -
340 502 - - 5.809 0 7.327 -
659 - - - - 0 445 -
- - - - - 0 - -
1.360.983 55.738 - 10.223.662 728.379 0 728.681 -
3.552 - - 202 2.170 0 1.444 -
- - - - 527.400 7 - 7.528.535
3.306.858 6.739.252 - 10.224.191 1.506.721 17 5.724.015 7.528.535
Annual Report 2024 241 PT Bank KB Bukopin Tbk
Page 242
Risk Management
"Receivables
"Receivables
"Receivables in the form of
Securities
from Securities/
"Receivables "Receivables from
"Receivables Multilateral Subordinated
Economic from Public "Receivables in the form of Companies
No. from Development Receivables,
Sector Government"
Sector
Banks and
from Banks" Covered and Other
Equity
Entities" Bonds" Financial
International and Other
Services
Institutionsl" Capital
Institutions"
Instruments"
a b c d e f g h i
December 31, 2023 (Audited)
Agriculture,
1 Forestry, and - - - - - - -
Fisheries
Mining and
2 - 895.422 - - - - -
Excavation
Processing
3 - 446.566 - - - - -
Industry
Electricity, Gas,
Steam/Hot and
4 - 300.000 - - - - -
Cold Water, Waste
Water
Water
Management,
Waste Water
5 Management, - - - - - - -
Waste
Management and
Recycling
6 Construction - - - - - - -
Wholesale and
retail trading; Car
7 and Motorcycle - - - - - 2.193 -
Reparation and
Maintenance
Transportation and
8 - 20.000 - - - - -
Warehousing
Transport and
Warehouse
9 Accomodation, - - - - - - -
food and beverage
supply
Information and
10 - - - - - - -
Communication
Finance and
11 - - - - - 1.110.784 50.000
Insurance Activities
12 Real Estate - - - - - - -
Professional,
13 Scientific, and - - - - - - -
Technical Activities
Rental and Leasing
Activities without
Option Rights,
14 Employment, - - - - - - -
Travel Agencies,
and Other
Business Support
Annual Report 2024 242 PT Bank KB Bukopin Tbk
Page 243
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue Other
from Land Small from
Residential or Receivables Assets
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
40.564 234.392 - 4.674 71.125 387.063 146.901 -
17.450 20.961 - - 7.904 554.552 577.256 -
253.455 1.685.717 - 11 173.455 2.823.209 63.596 -
112.205 97.864 - 86 - 1.123.981 184.576 -
4.742 2.832 - - - 43.096 - -
770.133 1.107.412 600 - 55.672 192.932 1.132.071 -
755.027 2.388.242 - 558 134.183 524.250 608.378 -
190.326 939.850 - 1.232 246.083 309.797 501.357 -
413.615 2.670.778 - 36 9.517 60.920 282.765 -
561.121 31.178 - - 100 120.802 2.939 -
19.176 28.556 - - 363.668 528.366 206.442 -
361.928 804.276 - 111 1.903 19.700 198.959 -
20.196 176.604 - - 5.654 7.980 21.495 -
75.149 38.642 - 241 15.481 485.934 6.687 -
Annual Report 2024 243 PT Bank KB Bukopin Tbk
Page 244
Risk Management
"Receivables
"Receivables
"Receivables in the form of
Securities
from Securities/
"Receivables "Receivables from
"Receivables Multilateral Subordinated
Economic from Public "Receivables in the form of Companies
No. from Development Receivables,
Sector Government"
Sector
Banks and
from Banks" Covered and Other
Equity
Entities" Bonds" Financial
International and Other
Services
Institutionsl" Capital
Institutions"
Instruments"
a b c d e f g h i
Government
Administration,
15 Defence, and - - - - - - -
Mandatory Social
Security
16 Education - - - - - - -
Human Health
17 Activities and - 355 - - - - -
Social Activities
Arts,
18 Entertainment, and - - - - - - -
Recreation
Other Services
19 - - - - - - -
Activities
Household
as Employer
Activities: Activities
that produce
20 - - - - - - -
goods and services
by households that
are used to meet
their own needs
International
and Other Extra
21 - - - - - - -
International
Activities
22 Household - - - 1 - - -
Non-Business
23 - - - - - - -
Activities
24 Others 16.432.697 1.334.061 - 367.341 - 411.996 -
Total 16.432.697 2.996.405 - 367.342 - 1.524.972 50.000
Annual Report 2024 244 PT Bank KB Bukopin Tbk
Page 245
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue Other
from Land Small from
Residential or Receivables Assets
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
- - - - - - - -
23.797 511.335 - - 14.986 41.520 22.657 -
16.308 106.597 - 34 1.960 4.000 7.162 -
12.850 137.566 - 301 12.365 - 3.392 -
10.110 20.458 - 111 8.650 13.848 6.334 -
809 583 - - - - - -
- - - - - - - -
715.106 95.729 - 9.180.807 729.689 - 782.581 -
- - - - - - - -
- - - - 524.834 6.081.521 - 7.435.101
4.374.066 11.099.573 600 9.188.202 2.377.230 13.323.469 4.755.548 7.435.101
Annual Report 2024 245 PT Bank KB Bukopin Tbk
Page 246
Risk Management
Disclosure of Net Receivables by Economic Sector - Bank
on Consolidated Basis with Subsidiaries
Table of Net Receivables by Economic Sector - Bank on a Consolidated Basis with Subsidiaries as of December 31, 2024
2) Disclosure of Net Receivables by Economic Sector - Bank on Consolidated Basis with Subsidiaries
"Receivables
"Receivables in the form
"Receivables
Securities of
from
"Receivables "Receivables from Securities/
"Receivables Multilateral
from Public "Receivables in the form of Companies Subordinated
No. Economic Sector from
Sector
Development
from Banks" Covered and Other Receivables,
Government" Banks and
Entities" Bonds" Financial Equity
International
Services and Other
Institutionsl"
Institutions" Capital
Instruments"
a b c d e f g h i
December 31, 2024 (Audited)
Agriculture,
1 Forestry, and - - - - - - -
Fisheries
Mining and
2 - 668.066 - - - - -
Excavation
3 Processing Industry - 586.506 - - - - -
Electricity, Gas,
Steam/Hot and
4 - 508.076 - - - - -
Cold Water, Waste
Water
Water
Management, Waste
5 Water Management, - - - - - - -
Waste Management
and Recycling
6 Construction - - - - - - -
Wholesale and
retail trading; Car
7 and Motorcycle - - - - - - -
Reparation and
Maintenance
Transportation and
8 - 199.998 - - - - -
Warehousing
Transport and
Warehouse
9 Accomodation, - - - - - - -
food and beverage
supply
Information and
10 - - - - - - -
Communication
Finance and
11 - 11.053 - 81.318 - 746.085 50.000
Insurance Activities
12 Real Estate - - - - - - -
Professional,
13 Scientific, and - - - - - - -
Technical Activities
Annual Report 2024 246 PT Bank KB Bukopin Tbk
Page 247
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue
from Land Small from Other Assets
Residential or Receivables
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
12.129 119.447 - - 77.240 477.375 156.615 -
9.756 1.779 - - 2.149 2.106.536 148.621 -
50.219 2.488.931 - 1 32.118 3.830.389 244.320 -
262 13.216 - - 7.419 1.062.119 248.592 -
- 1.522 - - 13 182.528 1.502 -
317.224 657.142 - - 77.693 118.185 1.113.161 -
713.385 1.187.891 - 196 221.783 910.896 750.759 -
50.506 119.733 - - 32.861 1.623.951 188.624 -
37.155 625.580 - 476 70.252 147.296 1.085.946 -
532.933 9.380 - - 1.139 462.858 6.771 -
257 76.287 - - 107.328 831.500 358.940 -
169.651 346.828 - - 22.164 197.727 835.685 -
772 657.907 - - 9.957 9.175 23.028 -
Annual Report 2024 247 PT Bank KB Bukopin Tbk
Page 248
Risk Management
2) Disclosure of Net Receivables by Economic Sector - Bank on Consolidated Basis with Subsidiaries
"Receivables
"Receivables in the form
"Receivables
Securities of
from
"Receivables "Receivables from Securities/
"Receivables Multilateral
from Public "Receivables in the form of Companies Subordinated
No. Economic Sector from
Sector
Development
from Banks" Covered and Other Receivables,
Government" Banks and
Entities" Bonds" Financial Equity
International
Services and Other
Institutionsl"
Institutions" Capital
Instruments"
a b c d e f g h i
Rental and Leasing
Activities without
Option Rights,
14 Employment, Travel - - - 475 - - -
Agencies, and
Other Business
Support
Government
Administration,
15 Defence, and - - - - - - -
Mandatory Social
Security
16 Education - - - - - - -
Human Health
17 Activities and - 164 - - - - -
Social Activities
Arts, Entertainment,
18 - - - - - - -
and Recreation
Other Services
19 - - - - - - -
Activities
Household as
Employer Activities:
Activities that
produce goods
20 - - - - - - -
and services by
households that
are used to meet
their own needs
International
and Other Extra
21 - - - - - - -
International
Activities
22 Household - - - 1 - - -
Non-Business
23 - - - - - - -
Activities
24 Others 16.364.694 1.413.912 - 428.273 - 161.996 -
Total 16.364.694 3.387.776 - 510.067 - 908.081 50.000
Annual Report 2024 248 PT Bank KB Bukopin Tbk
Page 249
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue
from Land Small from Other Assets
Residential or Receivables
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
40.521 30.283 - - 22.713 536.552 40.866 -
- - - - - - - -
10.482 537.257 - - 123.753 817.093 28.470 -
1.492 365.813 - - 24.391 740.547 74.745 -
9.920 6.423 - 130 6.945 858 3.772 -
10.095 502 - - 9.607 70.170 7.809 -
659 - - - - 48.645 445 -
- - - - - - - -
1.447.786 55.738 - 10.316.024 747.537 17.657 805.587 -
3.552 - - 8.642 3.771 532 1.444 -
- - - - 527.402 7.412.141 - 7.528.535
3.418.756 7.301.660 - 10.325.470 2.128.233 21.604.728 6.125.701 7.528.535
Annual Report 2024 249 PT Bank KB Bukopin Tbk
Page 250
Risk Management
"Receivables
"Receivables in the form
"Receivables
Securities of
from "Receivables
"Receivables from Securities/
"Receivables Multilateral in the form
Economic from Public "Receivables Companies Subordinated
No. from Development of
Sector Government"
Sector
Banks and
from Banks"
Covered
and Other Receivables,
Entities" Financial Equity
International Bonds"
Services and Other
Institutionsl"
Institutions" Capital
Instruments"
a b c d e f g h i
December 31, 2023 (Audited)
Agriculture,
1 Forestry, and - - - - - - -
Fisheries
Mining and
2 - 895.422 - - - - -
Excavation
Processing
3 - 446.566 - - - - -
Industry
Electricity, Gas,
Steam/Hot and
4 - 300.000 - - - - -
Cold Water, Waste
Water
Water
Management,
Waste Water
5 Management, - - - - - - -
Waste
Management and
Recycling
6 Construction - - - - - - -
Wholesale and
retail trading; Car
7 and Motorcycle - - - - - 2.193 -
Reparation and
Maintenance
Transportation
8 - 20.000 - - - - -
and Warehousing
Transport and
Warehouse
9 Accomodation, - - - - - - -
food and
beverage supply
Information and
10 - - - - - - -
Communication
Finance and
11 Insurance - - - - - 1.110.784 50.000
Activities
12 Real Estate - - - - - - -
Professional,
Scientific,
13 - - - - - - -
and Technical
Activities
Annual Report 2024 250 PT Bank KB Bukopin Tbk
Page 251
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue
from Land Small from Other Assets
Residential or Receivables
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
40.564 234.392 - 4.674 74.344 541.543 146.987 -
17.450 20.961 - - 7.904 651.982 577.618 -
253.455 1.686.185 - 11 203.046 3.202.093 64.636 -
112.205 97.864 - 86 4.332 1.409.177 184.576 -
4.742 2.832 - - - 43.096 - -
776.076 1.181.719 600 - 114.006 251.470 1.157.579 -
769.720 2.424.048 - 558 330.882 1.201.763 638.836 -
190.326 946.215 - 1.232 275.080 763.341 504.087 -
413.615 2.736.113 - 36 109.727 139.482 285.635 -
561.121 31.178 - - 100 120.802 2.939 -
19.176 28.556 - - 408.332 644.780 207.864 -
362.432 811.691 - 111 33.303 314.805 209.540 -
20.196 176.604 - - 5.654 7.980 21.495 -
Annual Report 2024 251 PT Bank KB Bukopin Tbk
Page 252
Risk Management
"Receivables
"Receivables in the form
"Receivables
Securities of
from "Receivables
"Receivables from Securities/
"Receivables Multilateral in the form
Economic from Public "Receivables Companies Subordinated
No. from Development of
Sector Government"
Sector
Banks and
from Banks"
Covered
and Other Receivables,
Entities" Financial Equity
International Bonds"
Services and Other
Institutionsl"
Institutions" Capital
Instruments"
a b c d e f g h i
Rental and
Leasing Activities
without
Option Rights,
14 - - - - - - -
Employment,
Travel Agencies,
and Other
Business Support
Government
Administration,
15 Defence, and - - - - - - -
Mandatory Social
Security
16 Education - - - - - - -
Human Health
17 Activities and - 355 - - - - -
Social Activities
Arts,
18 Entertainment, - - - - - - -
and Recreation
Other Services
19 - - - - - - -
Activities
Household
as Employer
Activities:
Activities that
20 produce goods - - - - - - -
and services by
households that
are used to meet
their own needs
International
and Other Extra
21 - - - - - - -
International
Activities
22 Household - 196 - 1 - - -
Non-Business
23 - 21 - - - - -
Activities
24 Others 17.656.442 1.334.061 - 401.476 - 411.996 -
Total 17.656.442 2.996.622 - 401.476 - 1.524.972 50.000
Annual Report 2024 252 PT Bank KB Bukopin Tbk
Page 253
(in million IDR)
"Receivables
"Credit from
"Credit for Land on Micro
"Credit "Creditby
Secured Acquisition, Business, "Receivables
Secured by Employees Overdue
from Land Small from Other Assets
Residential or Receivables
Commercial Processing Business Corporates"
Properties" Retirees"
Property" and and
Construction" Retail
Portfolio"
j k l m n o p q
75.149 38.642 - 241 15.481 485.934 6.687 -
- - - - - - - -
24.284 693.689 - - 78.376 777.312 30.828 -
16.380 285.870 - 34 11.562 423.822 36.345 -
14.114 137.566 - 301 16.743 174.288 3.392 -
10.110 20.458 - 111 8.650 13.848 6.334 -
809 583 - - - 49.483 - -
- - - - - - - -
818.952 95.729 - 9.242.600 747.629 24.670 816.326 -
8.244 - - 15.596 842 54.059 473 -
- - - - 524.834 6.081.521 - 7.971.831
4.509.121 4.509.121 11.650.895 600 9.265.591 2.970.828 17.377.250 4.902.177 7.971.831
Annual Report 2024 253 PT Bank KB Bukopin Tbk
Page 254
Risk Management
Disclosure of Billings and Reserves by Region - Bank Individually
Table of Receivables and Reserves Disclosure by Region - Bank Individually as of December 31, 2024
1) Disclosure of Net Receivables by Region- Bank Individually (in million IDR)
December 31, 2024 December 31, 2023
(Audited) (Audited)
No. Description
Regions Regions
Java Sumatera Others Total Java Sumatera Others Total
a b c d e h i j k n
1 Receivables 68.049.057 2.549.151 4.810.513 75.408.721 62.469.306 3.275.166 5.591.413
71.335.885
2 Impaired Receivables 7.784.248 728.929 941.845 9.455.022 8.573.894 412.375 670.399 9.656.668
a. Non-Past Due 1.250.208 118.371 179.675 1.548.253 2.261.363 50.415 90.738 2.402.516
b. Past Due 6.534.041 610.558 762.171 7.906.769 6.312.530 361.960 579.661 7.254.152
3 CKPN - Stage 1 369.466 31.142 70.778 471.386 384.774 32.677 55.647 473.098
4 CKPN - Stage 2 351.491 17.521 15.392 384.403 784.033 5.168 7.042 796.244
5 CKPN - Stage 3 1.372.760 246.226 343.400 1.962.386 1.741.708 125.237 271.356 2.138.301
6 Written-Off Receivables 15.035.697 12.523.033
Disclosure of Receivables and Reserves by Region - Bank
on Consolidated Basis with Subsidiaries
Table of Receivables and Reserves Disclosure by Region - Bank on a Consolidated Basis with Subsidiaries as of December 31, 2024
2) Disclosure of Receivables and Reserves by Region - Bank on a Consolidated Basis with Subsidiaries (in million IDR)
December 31, 2024 December 31, 2023
(Audited) (Audited)
No. Description
Regions Regions
Java Sumatera Others Total Java Sumatera Others Total
a b c d e h i j k n
1 Receivables 73.280.173 3.521.580 5.228.659 82.030.412 68.345.464 4.307.231 6.253.584 78.906.278
2 Impaired Receivables 8.380.648 882.692 1.009.723 10.273.063 8.586.416 443.536 711.242 9.741.194
a. Non-Past Due 1.519.121 219.640 203.134 1.941.895 2.633.965 110.173 150.211 2.894.348
b. Past Due 6.861.527 663.052 806.589 8.331.168 6.481.087 408.621 655.690 7.545.398
3 CKPN - Stage 1 419.121 39.874 74.207 533.202 440.700 41.905 317.388 799.993
4 CKPN - Stage 2 383.495 19.267 15.604 418.367 805.880 5.933 8.124 819.937
5 CKPN - Stage 3 1.504.222 259.033 357.426 2.120.681 1.822.385 142.407 319.660 2.284.452
6 Written-Off Receivables 15.323.020 13.111.741
Annual Report 2024 254 PT Bank KB Bukopin Tbk
Page 255
Disclosure of Receivables and Reserves by Economic Sector - Bank Individually
Table of Receivables and Provisions Disclosure by Economic Sector - Bank Individually as of December 31, 2024
1) Disclosure of Receivables and Provisions by Economic Sector - Banks Individually (in million IDR)
Impaired Receivables
CKPN CKPN CKPN Written-Off
No. Economic Sector Receivables
Stage 1 Stage 2 Stage 3 Receivables
Non-past
Past Due
Due
a b c d e f g h i
December 31, 2024 (Audited)
1 Agriculture, Forestry, and Fisheries 755.807 7.867 216.267 5.941 448 63.267
2 Mining and Excavation 2.643.599 - 157.587 30.643 1.862 7.482
3 Processing Industry 6.684.449 217.625 364.803 48.235 56.812 89.975
Electricity, Gas, Steam/Hot and Cold
4 1.635.790 2.263 281.979 16.731 26.249 47.438
Water, Waste Water
Water Management, Waste Water
5 Management, Waste Management and 185.608 - 1.558 2.213 56 -
Recycling
6 Construction 2.189.907 103.871 1.218.904 10.818 44.639 97.105
Wholesale and retail trading; Car
7 and Motorcycle Reparation and 3.175.851 138.027 868.260 27.521 56.205 195.647
Maintenance
8 Transportation and Warehousing 1.706.930 18.492 265.070 17.344 3.074 79.084
Transport and Warehouse
9 Accomodation, food and beverage 1.849.611 151.935 1.233.676 5.859 39.966 132.784
supply
10 Information and Communication 919.398 5.269 8.140 11.100 341 1.201
11 Finance and Insurance Activities 2.177.172 47.499 570.742 20.950 32.642 200.421
12 Real Estate 1.453.410 200.867 912.033 4.190 70.486 14.088
Professional, Scientific, and Technical
13 700.598 5.615 25.575 8.228 244 5.782
Activities
Rental and Leasing Activities without
14 Option Rights, Employment, Travel 520.598 26.344 30.050 5.908 1.564 7.809
Agencies, and Other Business Support
Government Administration, Defence,
15 - - - - - -
and Mandatory Social Security
16 Education 410.756 319.464 31.594 830 10.868 2.603
Human Health Activities and Social
17 362.506 18.406 17.503 4.042 855 3.143
Activities
18 Arts, Entertainment, and Recreation 28.582 359 5.115 340 48 1.344
19 Other Services Activities 31.097 6.053 23.964 12 368 16.751
Household as Employer Activities:
Activities that produce goods and
20 1.296 696 600 - 37 155
services by households that are used
to meet their own needs
International and Other Extra
21 - - - - - -
International Activities
Annual Report 2024 255 PT Bank KB Bukopin Tbk
Page 256
Risk Management
1) Disclosure of Receivables and Provisions by Economic Sector - Banks Individually (in million IDR)
Impaired Receivables
CKPN CKPN CKPN Written-Off
No. Economic Sector Receivables
Stage 1 Stage 2 Stage 3 Receivables
Non-past
Past Due
Due
a b c d e f g h i
22 Household 14.084.934 275.624 1.671.601 224.938 37.326 950.118
23 Non-Business Activities 7.814 1.978 1.750 49 139 307
24 Others 33.883.007 - - 25.494 175 45.881
Total 75.408.721 1.548.253 7.906.769 471.386 384.403 1.962.386 15.035.697
(in million IDR)
Impaired Receivables
CKPN CKPN CKPN Written-Off
No. Economic Sector Receivables
Stage 1 Stage 2 Stage 3 Receivables
Non-past
Past Due
Due
a b c d e f g h i
December 31, 2023 (Audited)
1 Agriculture, Forestry, and Fisheries 924.532 968 186.681 10.038 29.913 9.953
2 Mining and Excavation 2.355.983 3.407 3.407 18.980 130 282.307
3 Processing Industry 5.557.796 108.910 108.910 68.876 38.442 70.782
Electricity, Gas, Steam/Hot and Cold
4 1.837.904 - - 20.781 9.554 8.859
Water, Waste Water
Water Management, Waste Water
5 Management, Waste Management and 50.799 1.828 1.828 617 137 43
Recycling
6 Construction 3.633.799 486.028 486.028 25.235 301.130 90.043
Wholesale and retail trading; Car
7 and Motorcycle Reparation and 4.929.221 230.421 230.421 49.441 117.602 267.298
Maintenance
8 Transportation and Warehousing 2.341.064 20.612 20.612 21.642 23.160 154.331
Transport and Warehouse
9 Accomodation, food and beverage 3.625.104 1.113.269 1.113.269 29.243 180.175 7.016
supply
10 Information and Communication 718.492 - - 9.017 - 1.326
11 Finance and Insurance Activities 2.926.984 30.651 30.651 31.939 3.023 80.453
12 Real Estate 1.430.061 4.893 4.893 15.114 11.962 31.188
Professional, Scientific, and Technical
13 243.984 6.969 6.969 2.601 - 10.318
Activities
Rental and Leasing Activities without
14 Option Rights, Employment, Travel 632.048 5.736 5.736 8.087 511 14.857
Agencies, and Other Business Support
Government Administration, Defence,
15 - - - - - -
and Mandatory Social Security
Annual Report 2024 256 PT Bank KB Bukopin Tbk
Page 257
(in million IDR)
Impaired Receivables
CKPN CKPN CKPN Written-Off
No. Economic Sector Receivables
Stage 1 Stage 2 Stage 3 Receivables
Non-past
Past Due
Due
a b c d e f g h i
16 Education 620.510 - - 7.900 403 5.333
Human Health Activities and Social
17 150.070 4.609 4.609 1.819 - 13.875
Activities
18 Arts, Entertainment, and Recreation 229.681 189.380 189.380 439 59.999 774
19 Other Services Activities 61.393 - - 685 - 1.636
Household as Employer Activities:
Activities that produce goods and
20 1.478 878 878 8 86 -
services by households that are used
to meet their own needs
International and Other Extra
21 - - - - - -
International Activities
22 Household 12.569.498 191.479 191.479 107.780 19.747 1.075.953
23 Non-Business Activities - - - - - -
24 Others 22.329.722 - - 42.639 239 11.466
Total 67.170.123 2.400.037 2.585.749 472.882 796.212 2.137.811 12.523.033
Disclosure of Receivables and Reserves by Economic Sector
- Bank on a Consolidated Basis with Subsidiaries
Table of Receivables and Reserves Disclosure by Economic Sector - Bank on a Consolidated Basis with Subsidiaries as of
December 31, 2024
2) Disclosure of Receivables and Provisions by Economic Sector - Bank Consolidated with Subsidiaries (in million IDR)
Impaired Receivables
CKPN CKPN CKPN Written-Off
No. Economic Sector Receivables
Stage 1 Stage 2 Stage 3 Receivables
Non-past
Past Due
Due
a b c d e f g h i
December 31, 2024 (Audited)
1 Agriculture, Forestry, and Fisheries 907.180 7.867 220.566 7.420 448 63.953
2 Mining and Excavation 2.951.541 8.637 160.638 36.478 2.285 10.028
3 Processing Industry 7.381.458 222.016 371.617 55.213 56.903 91.754
Electricity, Gas, Steam/Hot and
4 1.913.388 2.263 321.952 19.107 26.249 47.854
Cold Water, Waste Water
Water Management, Waste Water
5 Management, Waste Management 186.402 - 2.339 2.213 56 781
and Recycling
6 Construction 2.425.520 128.069 1.250.171 12.687 44.961 101.162
Wholesale and retail trading; Car
7 and Motorcycle Reparation and 4.041.716 289.802 1.001.508 33.538 64.707 251.524
Maintenance
Annual Report 2024 257 PT Bank KB Bukopin Tbk
Page 258
Risk Management
2) Disclosure of Receivables and Provisions by Economic Sector - Bank Consolidated with Subsidiaries (in million IDR)
Impaired Receivables
CKPN CKPN CKPN Written-Off
No. Economic Sector Receivables
Stage 1 Stage 2 Stage 3 Receivables
Non-past
Past Due
Due
a b c d e f g h i
December 31, 2024 (Audited)
8 Transportation and Warehousing 2.301.525 18.492 272.198 23.497 3.074 85.693
Transport and Warehouse
9 Accomodation, food and beverage 2.140.263 218.923 1.251.989 8.056 40.640 137.675
supply
10 Information and Communication 1.015.123 5.269 8.416 12.030 341 1.477
11 Finance and Insurance Activities 2.495.939 82.214 575.158 23.748 51.800 202.555
12 Real Estate 1.656.731 200.867 917.090 5.736 70.486 16.933
Professional, Scientific, and
13 706.866 5.615 28.942 8.257 244 5.935
Technical Activities
Rental and Leasing Activities
without Option Rights,
14 683.390 53.980 51.480 7.119 1.841 11.346
Employment, Travel Agencies, and
Other Business Support
Government Administration,
15 Defence, and Mandatory Social 90 - 90 - - 90
Security
16 Education 1.530.765 332.893 32.009 11.813 11.018 2.904
Human Health Activities and Social
17 1.211.296 67.917 78.233 11.496 4.611 17.036
Activities
Arts, Entertainment, and
18 29.439 359 5.115 349 48 1.344
Recreation
19 Other Services Activities 122.043 8.727 30.231 1.031 434 22.728
Household as Employer Activities:
Activities that produce goods and
20 50.049 696 709 486 37 264
services by households that are
used to meet their own needs
International and Other Extra
21 42 - 42 - - 42
International Activities
22 Household 14.377.809 283.979 1.748.536 227.374 39.045 999.281
23 Non-Business Activities 18.393 3.308 1.756 438 152 313
24 Others 33.883.390 - 381 25.494 175 46.262
Total 82.030.360 1.941.895 8.331.167 533.578 419.557 2.118.933 15.323.020
Annual Report 2024 258 PT Bank KB Bukopin Tbk
Page 259
(in million IDR)
Impaired Receivables
CKPN CKPN CKPN Written-Off
No. Economic Sector Receivables
Stage 1 Stage 2 Stage 3 Receivables
Non-past
Past Due
Due
a b c d e f g h i
December 31, 2023 (Audited)
1 Agriculture, Forestry, and Fisheries 1.082.237 158.586 186.768 11.562 29.966 9.953
2 Mining and Excavation 2.456.787 100.653 6.804 19.953 465 285.094
3 Processing Industry 5.988.110 517.090 110.300 72.388 38.892 71.079
Electricity, Gas, Steam/Hot and
4 2.127.060 289.156 - 23.650 9.557 8.859
Cold Water, Waste Water
Water Management, Waste Water
5 Management, Waste Management 50.799 1.828 1.828 617 137 43
and Recycling
6 Construction 3.860.327 683.241 514.795 26.902 301.597 93.295
Wholesale and retail trading; Car
7 and Motorcycle Reparation and 5.941.039 1.125.783 346.886 56.807 120.114 276.630
Maintenance
8 Transportation and Warehousing 2.862.916 440.216 40.639 26.218 24.095 168.982
Transport and Warehouse
9 Accomodation, food and beverage 3.873.627 1.357.092 1.117.970 31.679 180.175 7.803
supply
10 Information and Communication 790.011 71.519 - 9.733 - 1.326
11 Finance and Insurance Activities 3.089.305 191.417 32.206 33.190 3.384 80.586
12 Real Estate 1.594.703 165.316 9.112 16.609 11.971 31.415
Professional, Scientific, and
13 263.370 20.777 12.546 2.737 - 10.496
Technical Activities
Rental and Leasing Activities
without Option Rights,
14 792.707 161.780 10.350 9.482 661 14.976
Employment, Travel Agencies, and
Other Business Support
Government Administration,
15 Defence, and Mandatory Social - - - - - -
Security
16 Education 1.607.499 986.812 177 17.464 519 5.339
Human Health Activities and Social
17 792.818 611.390 35.182 7.301 792 14.434
Activities
18 Arts, Entertainment, and Recreation 255.387 190.086 189.380 1.068 59.999 774
19 Other Services Activities 241.812 178.782 1.639 2.439 26 3.193
Household as Employer Activities:
Activities that produce goods and
20 50.792 50.192 878 502 86 -
services by households that are
used to meet their own needs
International and Other Extra
21 - - - - - -
International Activities
22 Household 12.835.876 397.361 251.976 109.560 20.011 1.100.247
23 Non-Business Activities 78.952 78.157 795 329 15 123
24 Others 22.384.411 3.393 52.199 42.650 239 66.952
Total 73.020.545 7.780.625 2.922.428 522.837 802.702 2.251.600 12.523.033
Annual Report 2024 259 PT Bank KB Bukopin Tbk
Page 260
Risk Management
Counterparty Credit Risk Disclosure
Indonesia
Bank should provide:
(a)Risk management objectives and policies related to counterparty credit risk,
including:
(b)Method used to apply operating limits defined on internal capital for counterparty
credit exposures and for CCP exposures; For both Repo and Reverse Repo Transactions, KB Bank refers to
OJK Circular Letter No.24/SEOJK.03/2021 concerning Guidelines for
(c)Policies relating to guarantees and risk mitigation as well as assessment of Calculating Risk-Weighted Assets for Credit Risk using a standard
counterparty risk, including exposure towards CCPs; approach.
(d)Policy regarding wrong-way risk exposure;
(e)Impact on the value of collateral required to provide credit rating downgrade.
Net Receivables Analysis Credit Risk due to counterparty failure based on the approach used
Potential Alpha is
Replacement Future used for Net
No Cost (RC) Exposure
EEPE
regulatory EAD Receivables
ATMR
(PFE) calculations
1 SA-CCR (for derivatives) 12.054 15.269 1,4 38.252 7.650
Internal Model Method
2 (for derivatives and N/A N/A
SFTs)
Simple Approach for
3 credit risk mitigation N/A N/A
(for SFTs)
Comprehensive
4 Approach for credit risk N/A N/A
mitigation (for SFTs)
5 VaR for SFTs N/A N/A
6 Total 7.650
Qualitative Analysis
In accordance with SEOJK Number 48/SEOJK.03/2017, the Calculation of Credit Risk ATMR due to counterparty failure with the Standard Approach
Method for Bank Derivative Transactions uses the Replacement Cost calculation analysis method for derivative transactions without margin.
CCR Exposure by Portfolio Category and Risk Weight
Table of CCR Exposure by Portfolio Category and Risk Weight as of December 31, 2024
a b c d e f g h i
Risk Weight Total of Net
0% 10% 20% 50% 75% 100% 150% Others
Receivables
Portfolio Category -
Receivables from Government - -
Receivables from Public Sector Entities -
Receivables from Multilateral
Development Banks and International -
Institutions
Annual Report 2024 260 PT Bank KB Bukopin Tbk
Page 261
Table of CCR Exposure by Portfolio Category and Risk Weight as of December 31, 2024
a b c d e f g h i
Risk Weight Total of Net
0% 10% 20% 50% 75% 100% 150% Others
Receivables
Receivables from Banks -
Receivables from Securities Companies -
Receivables on Corporations -
Receivables on Micro Businesses, Small
-
Businesses, and Retail Portfolio
Other assets -
Total - - - - - - - - -
Qualitative Analysis
Counterparty Credit Risk exposure in December 2024 comes from repo and reverse repo instruments, classified in the category of Government
Receivables portfolio with a risk weight of 0%. In December 2024, PT Bank KB Bukopin, Tbk does not have repo and reverse repo instruments.
Net Credit Derivatives Receivables (CCR 6)
Table of Credit Derivative Net Receivables (CCR 6) as of December 31, 2024
a b
Protection bought Protection sold
Notional Value
Single-name credit default swaps
Index credit default swaps
Total return swaps
Credit options
Derivatif kredit lainnya
Total of Notional Value
Fair value
Positive Fair Value(asset)
Negative Fair Value (obligation)
Qualitative Analysis
As of December 31, 2024, PT Bank KB Bukopin, Tbk did not have any net credit derivative receivables (counterparty credit risk).
Annual Report 2024 261 PT Bank KB Bukopin Tbk
Page 262
Risk Management
Qualitative Disclosures Regarding Securitization Exposures (SECA)
Qualitative Disclosure
A) Banks should describe the risk management objectives and policies for
securitization activities and the main features of these activities based on the
framework below. If the bank has securitization positions on the statement of
financial position and off-balance sheet transactions, the bank should explain
the points below with different activities in each regulatory book.
As an effort to diversify risk, the Company places a number of
portfolios in the form of securitization or Collective Investment
Contracts for Asset-Backed Securities (KIK EBA). The Company
The bank's objectives related to securitization and re-securitization activities, has carried out the first securitization of a collection of pension
including the activity of transferring credit risk from the underlying securitization credit receivables which were then transferred to the Collective
exposure from the bank to another entity, the type of risk assumed and the type Investment Contract for Asset-Backed Securities Bahana PT
of risk retained. Bank KB Bukopin Tbk - Collection of Transferred Pension Credit
Receivables (KIK EBA BB). Furthermore, KIK-EBA BB issued Asset-
Backed Securities (EBA) which is a form of participation in joint
ownership of the Collection of Receivables
Securitization Exposure in Banking Book
Table of Securitization Exposure in Banking Book as of December 31, 2024
a b c e f g i j k
Bank acts as originator Bank acts as sponsor Banks acts as investor
No
Sub-
Tradisional Synthetic Subtotal Tradisional Synthetic Subtotal Tradisional Synthetic
total
Retail (total) – of
1 - - - - - - 119.600 - 119.600
which
residential
2
mortgage
3 credit card
other retail
4 119.600 119.600
exposures
5 re-securitisation
Wholesale (total) –
6 - - - - - - - - -
of which
7 loans to corporates
commercial
8
mortgage
lease and
9
receivables
10 other wholesale
11 re-securitisation
Qualitative Analysis
As of December 2024, the Bank's entire securitization exposure will only be in the Banking Book where the Bank is an investor.
Annual Report 2024 262 PT Bank KB Bukopin Tbk
Page 263
Securitization Exposure in Trading Book
Table Securitization Exposure in Trading Book as of December 31, 2024
a b c e f g i j k
Bank acts as originator Bank acts as sponsor Banks acts as investor
No
Sub-
Tradisional Synthetic Subtotal Tradisional Synthetic Subtotal Tradisional Synthetic
total
Retail (total) – of
1 - - - - - - - - -
which
2 residential mortgage
3 credit card
other retail
4
exposures
5 re-securitisation
Wholesale (total) –
6 - - - - - - - - -
of which
7 loans to corporates
commercial
8
mortgage
lease and
9
receivables
10 other wholesale
11 re-securitisation
Qualitative Analysis
As of December 2024, the Bank has no securitization exposure in the Trading Book
Annual Report 2024 263 PT Bank KB Bukopin Tbk
Page 264
Risk Management
Securitization exposure in the banking book when the bank is
the originator or sponsor and its capital requirements
Table of Securitization Exposures in the Banking Book and Related Capital Requirements - Banks Acting as Originators or
Sponsors as of December 31, 202
a b c d e f g h i
Exposure Values
Exposure Values (based on Risk Weight)
(based on regulatory approach)
No ">100%
">20% to ">50% to
"≤20% to "1250% "IRB RBA
50% 100% "IRB
Risk <1250% Risk (including IRB SFA SA/SSFA 1250%
Risk Risk (includin
Weight" Risk Weight" IAA)"
Weight" Weight"
Weight"
1 Total exposure - - - - - - - -
Traditional
2
securitisation
Of which
3
securitisation
4 retail
5 non-retail
Of which re-
6
securitisation
7 Senior
8 Non-Senior
Synthetic
9
securitisation
Of which
10
securitisation
11 retail
12 Non-retail
Of which re-
13
securitisation
14 Senior
15 Non-senior
Qualitative Analysis
As of December 2024, the Bank has no securitization exposure in the banking book
when the bank is the originator or sponsor and its capital requirements
Annual Report 2024 264 PT Bank KB Bukopin Tbk
Page 265
j k l m n o p q
ATMR
Capital charge after cap
(based regulatory approach)
RBA "IRB RBA
IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250% 1250%
ng IAA)" (including IAA)"
- - - - - -
Annual Report 2024 265 PT Bank KB Bukopin Tbk
Page 266
Risk Management
a b c d e f g h i
Exposure Values
Exposure Values (based on Risk Weight)
(based on regulatory approach)
No ">100%
">20% to ">50% to
"≤20% to "1250% "IRB RBA
50% 100% "IRB
Risk <1250% Risk (including IRB SFA SA/SSFA 1250%
Risk Risk (includin
Weight" Risk Weight" IAA)"
Weight" Weight"
Weight"
1 Total exposure - - - - - - -
-
Traditional
2
securitisation
Of which
3
securitisation
4 retail 119.600 119.600
5 non-retail
Of which re-
6
securitisation
7 Senior
8 Non-Senior
Synthetic
9
securitisation
Of which
10
securitisation
11 retail
12 Non-retail
Of which re-
13
securitisation
14 Senior
15 Non-senior
Qualitative Analysis
In December 2024, the Bank's entire securitization exposure will have a weighting of 1250% with ATMR calculation using the standard method.
Annual Report 2024 266 PT Bank KB Bukopin Tbk
Page 267
j k l m n o p q
ATMR
Capital charge after cap
(based regulatory approach)
RBA "IRB RBA
IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250% 1250%
ng IAA)" (including IAA)"
- - - - - -
59.800 5.980
Annual Report 2024 267 PT Bank KB Bukopin Tbk
Page 268
Risk Management
Market Risk
Market Risk - General Qualitative Disclosure
The market risk management structure as the Second Line of In measuring IRRBB, the Bank uses 2 (two) complementary
Defense is under the Operational, Market and Liquidity Risk methods, namely Economic Value of Equity (EVE) and Net Interest
Management Department in the Compliance and Risk Directorate, Income (NII) which include interest rate shock scenarios and stress
which collaborates with Compliance, and coordinates with Internal scenarios with a wide and precise range. Measurement based on
Audit as the Third Line of Defense. The main role of this unit changes in EVE is a method that measures the impact of changes
is to support the First Line of Defense in managing the Bank's in interest rates on the economic value of the Bank's equity.
exposure to market risk. Measurement based on EVE is the management of long-term
interest rate risk based on the remaining term until maturity. While
Identification and measurement of the Bank's market risk measurement based on changes in Nll is a method that measures
exposure, which includes exchange rate risk and interest rate the impact of interest rate changes on the Bank's profitability
risk, are carried out through various methods, such as sensitivity (earnings), these interest rate changes can occur gradually or
to market risk reports, calculation of Market Risk Weighted Assets at one time with a large nominal shock. Measurement based on
(RWA), and monitoring of Mark to Market Trading Securities and Nll is the management of interest rate risk with a short-term to
Available for Sale (AFS) using the DV01 calculation. In addition, medium-term estimation period with the assumption that the
the Bank periodically monitors potential gains or losses (Potential Bank is able to continue its operational business (going concern
Gain/Loss), supervises the composition of Securities based on perspective).
classification and tenor, and reports daily net foreign exchange
position to Bank Indonesia and/or the Financial Services Authority In order to control the IRRBB risk, the Bank monitors the IRRBB
through the Regulatory Reporting and Management Information ratio (especially in the EVE method) in accordance with the
System Department. provisions of the regulator (Risk assessment limits as per SEOJK
Number 12/SEOJK.03/2018). This needs to be done to anticipate the
In facing global and domestic market dynamics, KB Bank achievement of the maximum limit, in order to prevent exceeding
implements a prudent trading book exposure management the limits set by the regulator.
strategy and Net Foreign Exchange Position, ensuring that exposure
remains within the established limits by considering market price The Bank simulates shocks in calculating the IRRBB. Measurement
volatility. In addition, to strengthen risk management, the Bank of IRRBB exposure is carried out based on 6 (six) interest rate
conducts stress tests with scenarios of changes in interest rates shock scenarios as follows:
and exchange rates to evaluate their impact on Market RWA and
the Bank's capital. 1. Parallel shock up interest rate;
2. Parallel shock down interest rate;
Implementation of Risk Management 3. Steepener shock with a combination of short-term interest
for Interest Rate Risk in Banking Book rates decreasing and long-term interest rates increasing (short
rates down and long rates up);
Qualitative Analysis 4. Flattener shock with a combination of short-term interest
rates increasing and long-term interest rates decreasing (short
PeImplementation of Risk Management for IRRBB, in addition rates up and long rates down);
to referring to the general Risk Management implementation 5. Short-term interest rate shock up; and
guidelines as stipulated in the Financial Services Authority 6. Short-term interest rate shock down
provisions governing the implementation of risk management
for commercial banks, the Bank adds a risk management aspect
for IRRBB.
The risk identification process adjusted to IRRBB is inherent in
the Bank's products and activities. The Bank ensures that the
process has adequate procedures and monitoring. The IRRBB
identification process includes identification of IRRBB sources
such as gap risk, basis risk and option risk that can affect the
Bank's interest income and the economic value of the Bank's
financial position, as well as the capital available to anticipate
the impact of IRRBB.
Annual Report 2024 268 PT Bank KB Bukopin Tbk
Page 269
The shock simulation in the calculation of IRRBB using the EVE method is based on the 6 (six) shock scenarios. Meanwhile, the shock
simulation in the calculation of IRRBB using the Nll method is based on 2 (two) shock scenarios, namely a parallel upward interest
rate shock (parallel shock up) and a parallel downward interest rate shock (parallel shock down).
The Bank Consolidated uses an internal method to calculate the average maturity of NMD by considering the behavior of Non-Maturity
Deposits (NMD). The Bank uses a simple statistical approach to determine the amount of run of rate, volatility and sensitivity of NMD
to changes in interest rates.
IRRBB Calculation Report
Bank Name : PT Bank KB Bukopin Tbk (Individual)
Report Position : December 2024
Currency : IDR
In Million IDR Δ EVE Δ NII
Period Dec-24 Jun-24 Dec-24 Jun-24
Parallel up -98.585 28.607 -453.824 -463.635
Parallel down -145.215 -132.279 453.824 463.635
Steepener 864.368 734.671
Flattener -397.491 -383.313
Short rate up -392.689 -343.170
Short rate down 373.048 485.928
Negative Maximum Value (absolut) 397.491 383.313 453.824 463.635
Tier 1 Capital (for ΔEVE) or Projected Income
3.674.512 3.867.165 2.109.398 3.276.908
(for Δ NII)
Maximum Value divided by Tier 1 Capital (for
10,82% 9,91% 21,51% 14,15%
ΔEVE) or Projected Income (for Δ NII)
Bank Name : PT Bank KB Bukopin Tbk (Individual)
Report Position : December 2024
Currency : US Dollar
In Million IDR Δ EVE Δ NII
Period Dec-24 Jun-24 Dec-24 Jun-24
Parallel up -168.163 -7.272 93.140 -121.457
Parallel down 124.331 494.402 -93.140 121.457
Steepener -84.646 -763
Flattener -9.507 -33.573
Short rate up -73.466 -28.461
Short rate down 22.538 -14.417
Negative Maximum Value (absolut) 168.163 33.573 93.140 121.457
Annual Report 2024 269 PT Bank KB Bukopin Tbk
Page 270
Risk Management
In Million IDR Δ EVE Δ NII
Period Dec-24 Jun-24 Dec-24 Jun-24
Tier 1 Capital (for ΔEVE) or Projected Income
3.674.512 3.867.165 1.033.640 437.175
(for Δ NII)
Maximum Value divided by Tier 1 Capital (for
4,58% 0,87% 9,01% 27,78%
ΔEVE) or Projected Income (for Δ NII)
Bank Name : PT Bank KB Bukopin Tbk (Consolidation)
Report Position : December 2024
Currency : IDR
In Million IDR Δ EVE Δ NII
Period Dec-24 Jun-24 Dec-24 Jun-24
Parallel up -156.748 80.341 -586.313 -565.340
Parallel down -27.656 -170.738 586.313 565.340
Steepener 565.289 815.246
Flattener -377.056 -382.908
Short rate up -428.769 -333.090
Short rate down 410.175 514.949
Negative Maximum Value (absolut) 428.769 382.908 586.313 565.340
Tier 1 Capital (for ΔEVE) or Projected Income
5.401.052 5.946.311 2.530.918 3.835.887
(for Δ NII)
Maximum Value divided by Tier 1 Capital (for
7.49% 6,44% 23,17% 14,74%
ΔEVE) or Projected Income (for Δ NII)
Bank Name : PT Bank KB Bukopin Tbk (Consolidation)
Report Position : Desember 2024
Currency : US Dollar
In Million IDR Δ EVE Δ NII
Period Dec-24 Jun-24 Dec-24 Jun-24
Parallel up -334.758 -7.272 93.140 -144.067
Parallel down 118.289 494.402 -93.140 144.067
Steepener -81.679 -763
Flattener -10.967 -33.573
Short rate up -72.221 -28.461
Short rate down 21.123 -14.417
Negative Maximum Value (absolut) 334.758 33.573 93.140 144.067
Tier 1 Capital (for ΔEVE) or Projected Income
5.401.052 5.946.311 1.033.640 478.498
(for Δ NII)
Maximum Value divided by Tier 1 Capital (for
6,20% 0,56% 9,01% 27,78%
ΔEVE) or Projected Income (for Δ NII)
Annual Report 2024 270 PT Bank KB Bukopin Tbk
Page 271
Operational Risk
Operational risk is the risk arising due to inadequacy or failure of internal processes, human error, system disruptions, and external
factors that can affect the continuity of the company's operations. Operational risk management is carried out through an organizational
structure that includes the Risk Management Work Unit, Compliance Work Unit, Quality Assurance Work Unit, and Internal Audit Work
Unit. Each of these units operates independently from business and operational units to ensure the effectiveness of risk control and
compliance with applicable policies and regulations.
Operational Risk Disclosure - Bank Individually
(in million IDR)
December 31, 2024 December 31, 2023
Approach Business
Gross Income
No. Indicators Capital
Used RWA (Average of last Capital Charges RWA
(Average of Charges
3 years)
last 3 years)
(1) (2) (3) (4) (5) (6) (7) (8)
Basic Indicator
1 141.720,60 141.720,60 1.771.507,50 167.865,14 167.865,14 2.098.314,20
Approach
Total 141.720,60 141.720,60 1.771.507,50 167.865,14 167.865,14 2.098.314,20
Operational Risk Disclosure – Bank on a Consolidated Basis with Subsidiaries
(in million IDR)
December 31, 2024 December 31, 2023
Approach Business
Gross Income
No. Indicators Capital
Used RWA (Average of last Capital Charges RWA
(Average of Charges
3 years
last 3 years)
(1) (2) (3) (4) (5) (6) (7) (8)
Basic Indicator
1 158.988,65 158.988,65 1.987.358,13 187.551,61 187.551,61 2.344.395,10
Approach
Total 158.988,65 158.988,65 1.987.358,13 187.551,61 187.551,61 2.344.395,10
Annual Report 2024 271 PT Bank KB Bukopin Tbk
Page 272
Risk Management RISK OF LIKUIDITAS Liquidity risk is the risk arising due to the Bank's inability to meet maturing obligations through cash flow funding sources or high- quality liquid assets that can be pledged, without disrupting financial and operational stability. To ensure liquidity resilience, the Bank implements a liquidity management policy that is periodically reviewed and adjusted to internal conditions and current regulations. Liquidity management includes monitoring various limits, such as the Minimum Reserve Requirement (GWM), Liquidity Coverage Ratio (LCR), and Net Stable Funding Ratio (NSFR). The Bank also has an Emergency Funding Plan that establishes mitigation measures in dealing with changes in daily liquidity conditions in order to continue to meet financial obligations in a timely manner and maintain business continuity. Liquidity risk measurement is carried out through Cash Flow Projections, while daily liquidity management is the responsibility of the Treasury Unit. Changes in external and macroeconomic conditions are actively monitored, with internal strategies and policies set through the Asset and Liabilities Committee (ALCO) mechanism. Furthermore, evaluation and monitoring of liquidity limits are carried out periodically, adjusting to the Bank's conditions and regulatory provisions. In addition, the Bank also conducts stress tests with fund withdrawal scenarios based on historical data to measure the ability to face crisis situations and maintain liquidity stability. Annual Report 2024 272 PT Bank KB Bukopin Tbk
Page 273
Annual Report 2024 273 PT Bank KB Bukopin Tbk
Page 274
Risk Management
Liquidity Coverage Ratio Obligation Calculation Report
Bank Name : PT Bank KB Bukopin Tbk.
Report Position : Quarter IV - 2024
Table of Liquidity Coverage Ratio Fulfillment Obligation Calculation Report as of December 31, 2024
INDIVIDUAL
Quarter IV - 2024 Position Quarter III - 2024 Position
"Outstanding
"HQLA value after haircut "Outstanding
value of "HQLA value after haircut or
No Component or outstanding obligations value of
obligations outstanding
and commitments obligations and
and obligations and commitments
Nmultiplied by run- commitments/
commitments multiplied by run-off rate or
off rate or contractual value of
/ value of contractual receivables value
Nreceivables valueN contractual
contractual times inflow rate"
times inflow rate" receivables"
receivables"
Number of Points data used in
1. 64 days 0 65 days
the calculation of LCR
HIGH QUALITY LIQUID ASSET (HQLA)
Total High Quality Liquid Asset
2. 14.687.549 0 15.615.507
(HQLA)
CASH OUTFLOWS
Individual Deposit and SME
3. 843.845 10.606.468 876.599
Deposit, consist of: 10.185.593
a. Stable Deposits 174.715 3.680.950 184.048
3.494.296
b. Non-stable Deposits 669.130 6.925.518 692.552
6.691.298
Funding originating from
4. corporate customers consists 4.344.322 10.561.007 3.605.500
11.738.783
of:
a. Operational Deposits 1.346.999 6.058.084 1.291.430
5.922.608
b. Non Operational Deposit
and/or liabilities which are 2.997.323 4.502.923 2.314.071
5.816.175
non operational
c. Bonds issued (unsecured
- - -
debt) -
5. Secured funding - -
Additional Requirement Cash
6. 8.306.830 12.725.758 7.959.638
Outflow, consist of:: 12.746.327
a. Derivative Cash Outlfow 824.439 446.219 446.219
824.439
b. Cash Outflow due to an
- - -
increased in liquidity demand -
c. Cash Outflow due to loss of
- - -
Funding -
d. Cash Outflow due to
withdrawal from credit facility 70.972 578.860 57.886
709.719
and liquidity facility
Annual Report 2024 274 PT Bank KB Bukopin Tbk
Page 275
CONSOLIDATION
Quarter IV - 2024 Position Quarter III - 2024 Position
"Outstanding "HQLA value after haircut or
value of outstanding obligations and
"Outstanding value "HQLA value after haircut or outstanding
obligations and commitments multiplied by
of obligations and obligations and commitments multiplied
commitments run-off rate or contractual
commitments/value of by run-off rate or contractual receivables
/ value of receivables value
contractual receivables" value times inflo"
contractual times inflow
receivables" rate"
64 days 0 65 days
16.206.230 0
17.032.528
12.850.891 1.038.202 13.251.855
1.073.218
4.937.739 246.887 5.039.353
251.968
7.913.152 791.315 8.212.502
821.250
13.671.455 5.497.252 11.958.487
4.396.372
6.635.949 1.459.287 6.597.215
1.367.326
7.035.506 4.037.964 5.361.271
3.029.046
- - -
-
-
-
12.754.563 8.315.066 12.725.761
7.959.641
824.439 824.439 446.219
446.219
- - -
-
- - -
-
709.719 70.972 578.860
57.886
Annual Report 2024 275 PT Bank KB Bukopin Tbk
Page 276
Risk Management
Table of Liquidity Coverage Ratio Fulfillment Obligation Calculation Report as of December 31, 2024
INDIVIDUAL
Quarter IV - 2024 Position Quarter III - 2024 Position
"Outstanding
"HQLA value after haircut "Outstanding
value of "HQLA value after haircut or
No Component or outstanding obligations value of
obligations outstanding
and commitments obligations and
and obligations and commitments
Nmultiplied by run- commitments/
commitments multiplied by run-off rate or
off rate or contractual value of
/ value of contractual receivables value
Nreceivables valueN contractual
contractual times inflow rate"
times inflow rate" receivables"
receivables"
e. Cash Outflow due to
contractual obligation on - - -
-
channeling Funds
f. Cash Outflow due to
21.377 4.273.626 28.480
Contingency 3.822.127
g. Contractual cash outflow 7.390.043 7.427.053 7.427.053
7.390.043
7. CASH OUTFLOWS 13.494.997 12.441.738
ARUS KAS MASUK (CASH INFLOWS)
Deposit with Secured Lending
8. - - -
Collateral -
Inflows from Fully Performing
9. 2.770.118 4.442.201 3.440.385
Exposures 3.707.164
10. Contractual Cash Inflow 2.368.661 528.319 528.319
2.368.661
11. CASH INFLOWS 5.138.779 4.970.521 3.968.704
6.075.825
TOTAL ADJUSTED VALUE¹ TOTAL ADJUSTED VALUE¹
12. TOTAL HQLA 14.687.549 15.615.507
13. NET CASH OUTFLOWS 8.356.218 8.473.033
14. LCR (%) 175,77% 184,30%
Note: ¹ Adjusted value is calculated after applying haircuts, run-off rates and inflow rates as well as maximum limits for HQLA components, for example maximum limits for HQLA Level 2B and HQLA Level 2
as well as maximum current limits. incoming cash that can be taken into account in LCR.
The outstanding value for the 4th Quarter 2024 Position is the average LCR during working days from October to December 2024 (64 data points).
The circulating value for the 3rd Quarter 2024 position is the average LCR during working days from July to September 2024 (65 data points).
The calculation of the Liquidity Coverage Ratio above is based on POJK No. 42/POJK.03/2015 and its amendments to the Financial Services Authority Regulation No. 19 of 2024 concerning the Obligation to
Fulfill the Liquidity Coverage Ratio for Commercial Banks and Financial Services Authority Regulation Number 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports and is presented
in accordance with the Financial Services Authority Circular Letter Number 9/SEOJK.03/2020 concerning Transparency and Publication of Conventional Commercial Bank Reports.
Annual Report 2024 276 PT Bank KB Bukopin Tbk
Page 277
CONSOLIDATION
Quarter IV - 2024 Position Quarter III - 2024 Position
"Outstanding "HQLA value after haircut or
value of outstanding obligations and
"Outstanding value "HQLA value after haircut or outstanding
obligations and commitments multiplied by
of obligations and obligations and commitments multiplied
commitments run-off rate or contractual
commitments/value of by run-off rate or contractual receivables
/ value of receivables value
contractual receivables" value times inflo"
contractual times inflow
receivables" rate"
- - -
-
3.822.127 21.377 4.273.626
28.480
7.398.279 7.398.279 7.427.056
7.427.056
14.850.520
13.429.230
- - -
-
3.770.154 2.801.612 4.498.092
3.468.330
2.368.661 2.368.661 528.319
528.319
6.138.814 5.170.273
5.026.411 3.996.650
TOTAL ADJUSTED VALUE¹ TOTAL ADJUSTED VALUE¹
16.206.230
17.032.528
9.680.246
9.432.581
167,42% 180,57%
Annual Report 2024 277 PT Bank KB Bukopin Tbk
Page 278
Risk Management
Bank Name : PT Bank KB Bukopin Tbk.
Report Position : Quarter IV - 2024
Individual Analysis
Calculation of Liquidity Coverage Ratio (LCR) of PT Bank KB Bukopin Tbk. (Individual) for Quarter IV - 2024 period using average daily position data
during October to December 2024. LCR of PT Bank KB Bukopin Tbk. individually for Quarter IV - 2024 was 175.77%, down 8.53% when compared to
LCR in Quarter III - 2024 which was 184.30%. This ratio is above the provisions that have been set as stipulated in POJK No.42/POJK.03/2015 and its
amendments to Financial Services Authority Regulation No. 19 of 2024 concerning the Obligation to Fulfill the Liquidity Coverage Ratio for Commercial
Banks, which is 100%.
The composition of High Quality Liquid Assets (HQLA) owned by the Bank on average throughout Quarter IV - 2024 was dominated by Placements with
Bank Indonesia (BI) of 23.67% and Securities issued by the Central Government and Bank Indonesia of 74.47%. Compared to Quarter III - 2024, total
HQLA decreased by IDR 927.95 billion (5.94%) from IDR 15.61 trillion in Quarter III - 2024 to IDR 14.68 trillion in Quarter IV - 2024, mainly due to a decrease
in Securities issued by the Central Government and Bank Indonesia by IDR 1.32 trillion (10.80%) but also influenced by an increase in Placements with
Bank Indonesia by IDR 401.20 billion (13.05%).
Net Cash Outflow on average throughout Quarter IV - 2024 was IDR 8.35 trillion, a decrease of IDR. 116.81 billion (1.38%) compared to Quarter III - 2024.
The decrease in Net Cash Outflow was mainly due to an increase in Cash Inflow. Cash Inflow increased by IDR 1.17 trillion (29.48%), which was caused by
an increase in Derivative Transactions of IDR 1.84 trillion (348.34%) (value after run-off rate), and a decrease in Counterparty Receivables Placement with
Other Banks of IDR 605.49 billion (24.83%). Meanwhile, Cash Outflow increased by IDR 1.05 trillion (8.47%), which was caused by an increase in Corporate
Deposits of IDR 738.82 billion (20.49%) (value after run-off rate).
The composition of Third Party Funds (TPF) based on the LCR working paper owned by the Bank is diversified into funding for wholesale, retail, and
SME customer segments almost evenly. The Bank internally monitors the funding concentration ratio and continues to diversify funding as a mitigation
measure to maintain DPK stability, especially to increase medium-term to long-term funding and by reducing the types of DPK that have high interest
rates (such as time deposits and savings / current accounts with premium interest rates). This diversification program has been carried out by PT Bank
KB Bukopin Tbk. since last year and will continue in 2024 in accordance with the Bank's Business Plan.
In managing liquidity, the Bank has identified, measured, monitored and controlled liquidity risks periodically, by involving other related work units,
such as Treasury, Wholesale Business, Retail, and SME. As part of the implementation of liquidity risk management in various conditions, PT Bank KB
Bukopin Tbk. also has a Contingency Funding Plan policy which contains steps that must be taken by PT Bank KB Bukopin Tbk. in anticipating and
dealing with changes in liquidity conditions and monitoring carried out daily.
In general, based on the calculations and comparisons above, the short-term liquidity risk is relatively small (LCR ratio is quite far above 100%
according to regulatory provisions). However, we see that the potential risk remains where the trend of Bank DPK movements is an important
component in LCR.
Therefore, the Bank needs to maintain a balance in the balance sheet structure, especially in the composition of short-term tenors and diversify Third
Party Funds in business segments that have a smaller run-off rate (to increase LCR by reducing Cash Outflow).
Annual Report 2024 278 PT Bank KB Bukopin Tbk
Page 279
Bank Name : PT Bank KB Bukopin Tbk.
Report Position : Quarter IV - 2024
Consolidated Analysis
Calculation of Liquidity Coverage Ratio (LCR) of PT Bank KB Bukopin Tbk. (Consolidation) for the period of Quarter IV - 2024 using average daily position
data during October to December 2024. LCR of PT Bank KB Bukopin Tbk. on a consolidated basis for Quarter IV - 2024 was 167.42%, down 13.15% when
compared to LCR in Quarter III - 2024 which was 180.57%. This ratio is above the provisions that have been set as stipulated in POJK No.42/POJK.03/2015
and its amendments to Financial Services Authority Regulation No. 19 of 2024 concerning the Obligation to Fulfill the Liquidity Coverage Ratio for
Commercial Banks, which is 100%.
The composition of High Quality Liquid Assets (HQLA) owned by the Bank on average throughout Quarter IV - 2024 was dominated by Placements with
Bank Indonesia (BI) of 26.53% and Securities issued by the Central Government and Bank Indonesia of 71.33%. Compared to Quarter III - 2024, total
HQLA decreased by IDR 826.29 billion (4.85%) from IDR 17.03 trillion in Quarter III - 2024 to IDR 16.20 trillion in Quarter IV - 2024, mainly due to a decrease
in ownership of Securities issued by the Central Government and Bank Indonesia by IDR 1.40 trillion (10.85%), but also influenced by an increase in
Placements with Bank Indonesia by IDR 661.11 billion (18.17%).
Net Cash Outflow on average throughout Quarter IV - 2024 was IDR 9.68 trillion, an increase of IDR. 247.66 billion (2.63%) compared to Quarter III - 2024.
The increase in Net Cash Outflow was mainly due to an increase in Cash Outflow. Cash Outflow increased by Rp. 1.42 trillion (10.58%), which was caused
by an increase in Corporate Deposits by Rp. 1.10 trillion (25.04%) (value after run-off rate), an increase in Other Cash Outflows related to Derivative
Transactions by Rp. 378.22 billion (84.76%), and a decrease in Other Contractual Cash Outflows by Rp. 28.77 billion (value after run-off rate). Meanwhile,
Cash Inflow increased by Rp. 1.17 trillion (29.37%), which was caused by an increase in Derivative Transactions by Rp. 1.84 trillion (348.34%) (value after
run-off rate), and a decrease in Counterparty Receivables Placement with Other Banks by Rp. 605.49 billion (24.83%) (value after run-off rate).
Consolidated LCR is dominated by HQLA and Net Cash Outflow of PT Bank KB Bukopin Tbk. as the controlling shareholder. The average HQLA and Net
Cash Outflow of PT Bank KB Bukopin Tbk. are in the range of 80% to 90%. Therefore, the movement of the LCR component of PT Bank KB Bukopin Tbk.
is the main determinant in the increase or decrease of Consolidated LCR. Thus, going forward as stated in the Individual LCR analysis, diversification of
DPK of PT Bank KB Bukopin Tbk. remains the recommended action plan in order to improve LCR.
In general, the analysis per subsidiary, for each component is as follows:
• PT Bank KB Bukopin Syariah from the HQLA side is dominated by Placements with Bank Indonesia and Securities issued by the Government and
Bank Indonesia (Sukuk), while from the Net Cash Outflow side it is determined more by Cash Outflow in the SME and Corporate customer Deposit
components.
• PT KB Bukopin Finance from the HQLA side is dominated by Cash and Cash Equivalents, while from the Net Cash Outflow side it is determined more by
Cash Outflow in the Other contractual cash outflow component.
In managing liquidity, the Bank has identified, measured, monitored and controlled liquidity risks periodically, by involving other related work units
and through coordination with subsidiaries (PT Bank KB Bukopin Syariah and PT KB Bukopin Finance).
Annual Report 2024 279 PT Bank KB Bukopin Tbk
Page 280
Risk Management
Net Stable Funding Ratio Fulfillment Obligation Report
Bank Name : PT Bank KB Bukopin Tbk (Individual)
Report Position : December 2024
Table of Report on Obligations to Fulfill the Net Stable Funding Ratio as of December 31, 2024
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining
Carrying Amount Based on Remaining Term
Total Term Total
(In Million IDR)
ASF Component Weighted (In Million IDR) Weighted
Amount Amount
≥6 ≥6
<6 <6
No Term¹ months - ≥ 1 year No Term¹ months - ≥ 1 year
months months
< 1 year < 1 year
1 Capital: 28.836.822 - - 4.058.182 32.895.004 28.995.144 - - 3.410.320 32.405.463
Capital
2 according to 28.836.822 - - 4.058.182 32.895.004 28.995.144 - - 3.410.320 32.405.463
POJK KPMM
Other capital
3 - - - - - - - - - -
instruments
Deposits from
individual
customers and
4 funding from 5.679.121 13.632.480 661.460 419.832 18.615.720 6.008.428 12.854.878 1.112.889 410.446 18.624.175
micro and
small business
customers:
Stable deposit
5 2.868.620 1.473.048 60.992 34.581 4.217.108 3.394.483 1.195.034 113.539 675 4.468.578
and finding
Less stable
6 deposit and 2.810.500 12.159.432 600.468 385.252 14.398.612 2.613.946 11.659.844 999.351 409.771 14.155.597
finding
Funding from
7 corporate 4.798.833 15.103.060 416.372 309.500 8.639.843 5.852.129 13.146.774 579.801 182.500 7.801.849
customers:
Operational
8 2.293.189 322.570 20.056 - 1.317.907 2.375.539 133.158 71.249 - 1.289.973
Deposits
Other funding
9 from corporate 2.505.644 14.780.490 396.316 309.500 7.321.935 3.476.590 13.013.617 508.551 182.500 6.511.876
customers
Liabilities that
have a pair of
10 - - - - - - - - - -
interdependent
assets
Other liabilities
11 96.027 5.340.193 11.363.930 4.545.441 10.227.406 0 0 0 0 0
and equities :
NSFR derivative
12
liabilities
Annual Report 2024 280 PT Bank KB Bukopin Tbk
Page 281
Table of Report on Obligations to Fulfill the Net Stable Funding Ratio as of December 31, 2024
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining
Carrying Amount Based on Remaining Term
Total Term Total
(In Million IDR)
ASF Component Weighted (In Million IDR) Weighted
Amount Amount
≥6 ≥6
<6 <6
No Term¹ months - ≥ 1 year No Term¹ months - ≥ 1 year
months months
< 1 year < 1 year
Other equities
and liabilities
13 that are not 96.027 5.340.193 11.363.930 4.545.441 10.227.406 97.408 6.901.822 7.118.331 9.624.568 13.183.733
included in the
above categories
14 Total ASF 70.377.972 72.015.221
Total HQLA
15 in order to 601.817 529.377
calculate NSFR
Deposits with
other financial
16 institutions for 57.466 - - - 28.733 56.600 - - - 28.300
operational
purposes
Loans with
Current and
17 Special Mention 203.697 7.652.592 3.369.426 35.359.971 34.339.815 371.674 5.825.355 5.813.123 35.994.709 35.623.833
categories
(performing)
To financial
institutions
18 - - - 103.178 103.178 - - - 98.443 98.443
guaranteed by
HQLA Level 1
To financial
institutions that
are guaranteed
not with
HQLA Level
19 203.697 659.085 192.140 941.725 1.167.212 371.674 353.862 515.340 934.350 1.300.851
1 and loans
to financial
institutions
without
collateral
To non-financial
corporations,
retail customers
and micro and
small business
customers,
the central
government,
20 - 5.450.718 2.661.693 23.268.212 22.859.186 - 4.501.045 4.182.624 23.967.902 23.857.955
governments of
other countries,
Bank Indonesia,
central banks of
other countries
and public
sector entities,
which include:
Annual Report 2024 281 PT Bank KB Bukopin Tbk
Page 282
Risk Management
Table of Report on Obligations to Fulfill the Net Stable Funding Ratio as of December 31, 2024
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining
Carrying Amount Based on Remaining Term
Total Term Total
(In Million IDR)
ASF Component Weighted (In Million IDR) Weighted
Amount Amount
≥6 ≥6
<6 <6
No Term¹ months - ≥ 1 year No Term¹ months - ≥ 1 year
months months
< 1 year < 1 year
meet the
qualifications
to receive a
risk weight of
21 - 621.226 385.490 461.641 803.425 - 313.268 718.074 51.484 549.135
35% or less, in
accordance with
SE OJK ATMR for
Credit Risk
Credit secured
by a residential
home that is
22 - 10.116 2.409 514.199 443.331 - 47.413 198.019 1.161.502 1.109.992
not being used
as collateral,
including:
meet the
qualifications
to receive a
risk weight of
23 - 404.445 127.694 1.617.733 1.317.596 - 416.277 199.065 1.114.602 1.032.163
35% or less, in
accordance with
SE OJK ATMR for
Credit Risk
Securities in
the Current and
Less Current
(performing)
categories that
are not being
24 pledged, are not - 507.001 - 8.453.283 7.645.887 - 193.490 - 8.666.426 7.675.294
in default, and
are not included
as HQLA,
including shares
traded on the
stock exchange.
Aassets that
have a pair of
25 - - - - - - - - - -
interdependent
liabilities
26 Other Assets : - 31.726.180 74.105 1.561.747 33.362.032 - 32.853.770 54.849 1.292.192 34.200.820
Physical
commodities
27 - - - -
that are traded,
including gold
Annual Report 2024 282 PT Bank KB Bukopin Tbk
Page 283
Table of Report on Obligations to Fulfill the Net Stable Funding Ratio as of December 31, 2024
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining
Carrying Amount Based on Remaining Term
Total Term Total
(In Million IDR)
ASF Component Weighted (In Million IDR) Weighted
Amount Amount
≥6 ≥6
<6 <6
No Term¹ months - ≥ 1 year No Term¹ months - ≥ 1 year
months months
< 1 year < 1 year
Cash,
marketable
securities and
other assets
recorded as
initial margin
for derivative
28 contracts - -
and cash or
other assets
submitted as
default funds
to the central
counterparty
(CCP)
NSFR derivative
29 - -
assets
NSFR derivative
payables before
30 - -
deducting
variation margin
All other assets
that are not
31 - 31.726.180 74.105 1.561.747 33.362.032 - 32.853.778 54.849 1.292.192 34.200.820
included in the
above categories
Administrative
32 4.706.819 47.114
Account
33 Total RSF 68.380.297 70.429.444
Net Stable
34 Funding Ratio 102,92% 102,25%
(%)
Annual Report 2024 283 PT Bank KB Bukopin Tbk
Page 284
Risk Management
Individual Analysis
Net Stable Funding Ratio (NSFR) of PT. Bank KB Bukopin, Tbk individually as of December 2024 was 102.25%, decreased 0.67% compared to the
position at the end of September 2024 with an NSFR value of 102.92%. In December 2024, the Individual NSFR of PT. Bank KB Bukopin, Tbk was
above the regulator's provisions (100%) in accordance with Financial Services Authority Regulation No. 50/POJK.03/2017, and its amendments to
Financial Services Authority Regulation No. 20 of 2024 concerning the Obligation to Fulfill the Net Stable Funding Ratio for Commercial Banks.
Total Available Stable Funding (ASF) at the end of December 2024 was IDR72.02 trillion (weighted value) with the largest component coming from
Deposits from individual customers and micro and small businesses amounting to IDR 18.62 trillion (25.86%) (weighted value) and Capital of IDR
32.41 trillion (45.00%) (weighted value).
Compared to the position at the end of September 2024, the total ASF increased by IDR 1.64 trillion (2.33%) which was mainly due to:
• An increase in equity and other liabilities of IDR 2.96 trillion (weighted value)
• A decrease in funding from corporate customers of IDR810.05 billion (weighted value).
• A decrease in capital of IDR 489.54 billion (weighted value)
Total Required Stable Funding (RSF) at the end of December 2024 was IDR70.43 trillion (weighted value) with the largest components coming from
loans in the current and special mention categories (performing) and securities that were not in default of IDR 35.62 trillion (50.83%) (weighted
value) and other assets amounting to IDR 34.20 trillion (48.56%) (weighted value).
Compared to the position at the end of September 2024, the total RSF increased by IDR 2.05 trillion (3.00%) which was mainly due to:
• An increase in the Other Assets component by IDR 838,.9 billion (weighted value).
• An increase in the components of Current and Special Mention Loans (performing) and securities that are not in default by IDR 1.28 trillion
(weighted value).
During this period, the Bank did not have an interdependent composition of assets and liabilities and interrelationships between transactions.
The Bank still needs to maintain a balance in the balance sheet structure, especially in the composition of medium-long-term funding sources,
and diversify Third Party Funds in business segments that have a higher ASF Factor weight (to increase NSFR). Meanwhile, from the RSF side,
credit quality management is also expected to increase the NSFR ratio by increasing Current Quality Credit.
NET STABLE FUNDING RATIO FULFILLMENT OBLIGATION REPORT
Bank Name : PT Bank KB Bukopin Tbk (Consolidation)
Report Position : December 2024
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining Term Carrying Amount Based on Remaining Term
(In Million IDR) Total (In Million IDR) Total
ASF Component Weighted Weighted
Amount ≥6 Amount
≥6
<6 No <6 months
No Term¹ months - ≥ 1 year ≥ 1 year
months
< 1 year
Term¹ months -
< 1 year
1 Capital: 30.438.411 4.138.300 34.576.710 30.533.662 - - 3.485.617 34.019.278
- -
Capital
2 according to 30.438.411 4.138.300 34.576.710 30.533.662 - - 3.485.617 34.019.278
POJK KPMM
- -
Other capital
3 - - - - -
instruments - - - - -
Annual Report 2024 284 PT Bank KB Bukopin Tbk
Page 285
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining Term Carrying Amount Based on Remaining Term
(In Million IDR) Total (In Million IDR) Total
ASF Component Weighted Weighted
Amount ≥6 Amount
≥6
<6 No <6 months
No Term¹ months - ≥ 1 year ≥ 1 year
months
< 1 year
Term¹ months -
< 1 year
Deposits from
individual
customers and
4 funding from 6.285.022 15.798.021 829.516 419.832 21.341.297 6.671.999 14.879.840 1.346.664 410.446 21.333.720
micro and
small business
customers:
Stable deposit
5 3.213.177 2.618.199 171.829 34.581 5.737.625 3.764.285 2.196.924 331.212 674,5 5.978.474
and finding
Less stable
6 deposit and 3.071.845 13.179.822 657.688 385.252 15.603.671 2.907.715 12.682.916 1.015.452 409.771 15.355.246
finding
Funding from
7 corporate 5.163.801 17.748.651 666.372 309.500 9.283.846 6.624.886 15.510.412 1.225.439 182.500 8.633.132
customers:
Operational
8 2.567.949 490.765 22.056 1.540.385 2.777.115 440.651 79.249 - 1.648.508
Deposits -
Other funding
9 from corporate 2.595.852 17.257.887 644.316 309.500 7.743.461 3.847.771 15.069.762 1.146.190 182.500 6.984.624
customers
Liabilities that
have a pair of
10 - - - - -
interdependent - - - - -
assets
Other liabilities
11 6.337.314 11.388.021 4.595.221 10.289.232 - 8.178.528 7.145.668 9.674.348 13.247.182
and equities : -
NSFR derivative
12
liabilities
Other equities
and liabilities
that are not
13 6.337.314 11.388.021 4.595.221 10.289.232 8.178.528 7.145.668 9.674.348 13.247.182
included in -
the above
categories
14 Total ASF 75.491.085 77.233.312
Total HQLA
15 in order to 636,773 567.941
calculate NSFR
Annual Report 2024 285 PT Bank KB Bukopin Tbk
Page 286
Risk Management
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining Term Carrying Amount Based on Remaining Term
(In Million IDR) Total (In Million IDR) Total
ASF Component Weighted Weighted
Amount ≥6 Amount
≥6
<6 No <6 months
No Term¹ months - ≥ 1 year ≥ 1 year
months
< 1 year
Term¹ months -
< 1 year
Deposits with
other financial
16 institutions for 80,642 - - - 40,321 73.567 - - - 36.784
operational
purposes
Loans with
Current and
17 Special Mention 203,697 8,324,350 3,661,739 40,371,942 39,032,588 371.674 6.194.018 6.238.452 41.398.008 40.601.104
categories
(performing)
To financial
institutions
18 - - - 113,471 113,471 - - - 111.132 111.132
guaranteed by
HQLA Level 1
To financial
institutions that
are guaranteed
not with
HQLA Level
19 203,697 774,306 193,751 1,056,437 1,300,013 371.674 355.129 631.505 1.037.641 1.462.414
1 and loans
to financial
institutions
without
collateral
To non-financial
corporations,
retail customers
and micro and
small business
customers,
the central
government,
20 - 5,946,140 2,837,206 28,015,869 27,230,161 - 4.835.727 4.469.605 29.107.809 28.537.707
governments of
other countries,
Bank Indonesia,
central banks of
other countries
and public
sector entities,
which include:
meet the
qualifications
to receive a
risk weight of
21 - 676,737 499,093 492,796 908,233 - 343.057 739.873 90.259 600.133
35% or less, in
accordance with
SE OJK ATMR for
Credit Risk
Annual Report 2024 286 PT Bank KB Bukopin Tbk
Page 287
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining Term Carrying Amount Based on Remaining Term
(In Million IDR) Total (In Million IDR) Total
ASF Component Weighted Weighted
Amount ≥6 Amount
≥6
<6 No <6 months
No Term¹ months - ≥ 1 year ≥ 1 year
months
< 1 year
Term¹ months -
< 1 year
Credit secured
by a residential
home that is
22 - 10,116 2,409 514,199 443,331 - 47.413 198.019 1.161.502 1.109.992
not being used
as collateral,
including:
meet the
qualifications
to receive a
risk weight of
23 - 410,05 129,28 1,725,887 1,391,492 - 419.202 199.449 1.223.240 1.104.432
35% or less, in
accordance with
SE OJK ATMR for
Credit Risk
Securities in
the Current and
Less Current
(performing)
categories that
are not being
pledged, are
24 - 507,001 - 8,453,283 7,645,887 - 193.490 - 8.666.426 7.675.294
not in default,
and are not
included as
HQLA, including
shares traded
on the stock
exchange.
Aassets that
have a pair of
25 - - - - - - - - - -
interdependent
liabilities
26 Other Assets : - 32,232,228 79,148 1,794,379 34,105,755 - 33.342.782 66.067 1.585.203 34.994.052
Physical
commodities
27 - - - -
that are traded,
including gold
Cash,
marketable
securities and
other assets
recorded as
initial margin
for derivative
28 contracts
and cash or
other assets
submitted as
default funds
to the central
counterparty
(CCP)
NSFR derivative
29
assets
Annual Report 2024 287 PT Bank KB Bukopin Tbk
Page 288
Risk Management
Report Date Position (Quarter III - 2024) Report Date Position (Quarter IV - 2024)
Carrying Amount Based on Remaining Term Carrying Amount Based on Remaining Term
(In Million IDR) Total (In Million IDR) Total
ASF Component Weighted Weighted
Amount ≥6 Amount
≥6
<6 No <6 months
No Term¹ months - ≥ 1 year ≥ 1 year
months
< 1 year
Term¹ months -
< 1 year
NSFR derivative
payables before
30 deducting
variation
margin
All other assets
that are not
31 included in - 32.232.228 79.148 1.794.379 34,105,755 - 33.342.782 66.067 1.585.203 34.994.052
the above
categories
Administrative
32 5.879.976 123.255 6.187.356 121.141
Account
33 Total RSF 73,938,692 76.321.023
Net Stable
34 Funding Ratio 102.10% 101,20%
(%)
Annual Report 2024 288 PT Bank KB Bukopin Tbk
Page 289
Consolidated Analysis
Net Stable Funding Ratio (NSFR) of PT. Bank KB Bukopin, Tbk on a consolidated basis as of the end of December 2024 was 101.20%, decreased by 0.90%
compared to the position at the end of September 2024 with a Consolidated NSFR value of 102.10%. In December 2024, the Bank's consolidated NSFR
was above the regulator's provisions (100%) in accordance with Financial Services Authority Regulation No. 50/POJK.03/2017, and its amendments to
Financial Services Authority Regulation No. 20 of 2024 concerning the Obligation to Fulfill the Net Stable Funding Ratio for Commercial Banks.
Total Available Stable Funding (ASF) at the end of December 2024 was IDR 77.23 trillion (weighted value) with the largest component coming from Capital
of IDR 34.01 trillion (44.05%) (weighted value) and Deposits from individual customers and micro and small businesses of IDR 21.33 trillion (27.62%)
(weighted value).
Compared to the position at the end of September 2024, the total ASF increased by IDR 1.74 trillion mainly due to:
• An increase in the Liabilities and other equity components of IDR 2.95 trillion (weighted value);
• A decrease in the Capital component of IDR 557.43 billion (weighted value)
• A decrease in the Deposit component from corporate customers of IDR 650.71 billion (weighted value)
The total Required Stable Funding (RSF) at the end of December 2024 was IDR 76.32 trillion (weighted value) with the largest component coming from
loans in the current and special mention category (performing) and securities that are not in default of IDR 40.60 trillion (53.20%) (weighted value) and
other assets of IDR 34.99 trillion (45.85%) (weighted value).
Compared to the position at the end of September 2024, the total RSF increased by IDR 2.28 trillion, mainly due to:
• An increase in the components of loans in the current and special mention category (performing) and securities that are not in default of IDR 1.56
trillion (weighted value).
• An increase in the components of other assets of IDR888.29 billion (weighted value).
During this period, the Bank did not have an interdependent composition of assets and liabilities and interrelationships between transactions.
On a consolidated basis, NSFR is dominated by ASF and RSF of PT. Bank KB Bukopin, Tbk as the controlling shareholder. The average composition of
ASF and RSF of PT. Bank KB Bukopin, Tbk to the consolidated figure is more than 90%. Therefore, the movement of the NSFR component of PT. Bank KB
Bukopin, Tbk is the main determinant in the increase/decrease of the Consolidated NSFR. Thus, in the future as stated in the Individual NSFR analysis,
diversification of DPK PT. Bank KB Bukopin, Tbk in medium-term tenors and in certain segments, is a recommended action plan in order to maintain
NSFR in the future. However, PT Bank KB Bukopin Syariah as a subsidiary that has quite good Third Party Fund potential, is expected to support the
increase in Consolidated NSFR through increasing stable funding sources based on Sharia.
Annual Report 2024 289 PT Bank KB Bukopin Tbk
Page 290
Risk Management
Encumbrance Assets
Table of Encumbrance Assets as of December 31, 2024
in million IDR
a b c d
assets held or contracted
Encumbered with the central bank but not unencumbered Total
yet used to generate liquidity
Assets in the statement of financial
- 15.750.672 3.167.386
position 18.918.058
Qualitative Analysis
Encumbered assets are bank assets that are limited to liquidity needs, legally and contractually by the Bank when stressful conditions occur.
Encumbered Assets do not include assets that are deposited or agreed upon with Bank Indonesia but have not been used to generate liquidity.
The Bank did not have any restricted assets in the position of Quarter IV - 2024.
Referring to the explanation of POJK No. 42/POJK.03/2015 concerning the Obligation to Fulfill the Liquidity Coverage Ratio for Commercial Banks,
Article 9 paragraph (3) letter a, an example of assets deposited or agreed upon with Bank Indonesia but have not been used for generating
liquidity is the secondary minimum reserve requirement (now Macroprudential Liquidity Buffer). As of December 2024, the Bank (Consolidated)
has a Primary Statutory Reserve of IDR 2.67 trillion and a Secondary Statutory Reserve or Macroprudential Liquidity Buffer (PLM) of IDR 13.08
trillion, which is all government securities owned by the Bank.
Unrestricted assets are assets that meet the qualifications as HQLA as referred to in the Financial Services Authority Regulation concerning the
obligation to fulfill the liquidity coverage ratio (Liquidity Coverage Ratio). Currently, the Bank (consolidated) has unrestricted assets in the form
of Cash, Placements with Bank Indonesia other than GWM and Securities of IDR 3.17 trillion.
LIQA - Liquidity Risk Management
Table of Qualitative Disclosure
LIQA - Liquidity Risk Management
Qualitative Disclosure
Liquidity risk management, including: risk tolerance; liquidity risk management structure and responsibilities; internal liquidity reporting;
1
and communication of liquidity risk strategy, policies and practices across business lines and with the board of directors.
a. Risk Tolerance
The formulation of PT. Bank KB Bukopin, Tbk Risk Appetite and Risk Tolerance of Liquidity Risk is adjusted to the strategic objectives
and complexity of the Bank's business activities. Determination of Risk Appetite and Risk Tolerance limits is carried out so that the
Bank can manage liquidity in normal and crisis conditions. Determination of the amount of Risk Appetite and Risk Tolerance limits
is proposed by the Risk Management Work Unit (SKMR) and approved by the Board of Directors and Commissioners through the Risk
Management Committee (KMR). Furthermore, if there is an excess of the limit, the Risk Management Work Unit (SKMR) will coordinate
with the relevant Business Unit to prepare an action plan.
b. Liquidity Risk Management Structure and Responsibilities
The Bank has set the organizational structure, adequacy of devices and completeness of functions/units related to the
implementation of liquidity risk management in accordance with the characterization and complexity of the Bank's business
activities. The functions or units involved in liquidity risk management, both business and supporting, are depicted in the
organizational structure and the authority of each function has been stated in the job description for each function. The person
responsible for managing Liquidity Risk is the Business Unit that has activities directly exposed to Liquidity Risk. Furthermore,
the Risk Management Work Unit (SKMR) carries out the process of identifying, measuring, monitoring, and reporting Liquidity Risk
independently. The Board of Directors and Commissioners are responsible for ensuring that the implementation of Liquidity Risk
Management is in accordance with strategic targets, characteristics and complexity of the business, and the Liquidity Risk Profile.
Annual Report 2024 290 PT Bank KB Bukopin Tbk
Page 291
LIQA - Liquidity Risk Management
Qualitative Disclosure
c. Internal Liquidity Reporting and Strategy Communication
The Bank has an adequate Risk Management Information System for reporting purposes related to Liquidity Risk. In general, the Bank
has submitted and reported information related to risk management for Liquidity Risk which consists of: liquidity ratios, cash flow
and maturity profiles, liquidity stress testing, Liquidity Risk Profiles, as well as other information related to the Bank’s Liquidity
position and Bank compliance with Liquidity Risk policies and procedures. All information is submitted to the relevant Business
Units as well as the Board of Directors and Board of Commissioners through the Bank’s internal information system and regular
Risk Management Committee (KMR) and Risk Monitoring Committee (KPR) meetings. The Risk Management Unit (SKMR) will then
coordinate periodically with the relevant Business Units that manage Liquidity Risk in the event of a policy or limit for Liquidity Risk
being exceeded, and develop an action plan.
d. Liquidity Risk Policies and Practices Across Business Lines and with the Board of Directors
The liquidity risk management strategy policy is contained in KB Bank Risk Management Policy, KB Bank Market and Liquidity Risk
Management Policy and Emergency Funding Plan Policy as well as other separate provisions at the risk-taking unit level. Business
Units exposed to Liquidity Risk will convey information regarding the condition of macroeconomic indicators and business
projections through the Asset and Liability Committee (ALCO) meeting, then a liquidity risk strategy will be determined through the
ALCO and Risk Management Committee meeting mechanisms. The liquidity risk management policy in the form of ALCO and Risk
Management Committee decisions will be submitted to other relevant Branches and Divisions. The Board of Directors performs active
supervision on a daily basis and ensures that the implementation of risk management for Liquidity Risk has been operated according
to its objectives with the assistance of the Risk Management Unit. Monitoring is carried out on a daily or monthly basis on liquidity
conditions, including monitoring of ratios related to liquidity risk through reports submitted by the relevant divisions, as well as
evaluating the adequacy of information presented for assessing liquidity conditions.
Funding strategy, including diversification source policy and funding tenor, and whether the funding strategy is
2
centralized or decentralized
In general, access to funding sources that can be utilized by the Bank includes inter-bank loans, securities repo, FX SWAP, sale of securities,
and loans from other parties. Since mid-December 2013, KB Bank has become one of the participating banks in signing the Mini Master Repo
Agreement (MRA) which will further expand alternative access to non-TPF funding sources to strengthen liquidity management. In addition,
the signing of Indonesia’s Global Master Repurchase Agreement (GMRA) with several banks will also expand alternative access to non-TPF
funding sources.
3 Liquidity Risk Mitigation Techniques
The Bank mitigates liquidity risk by periodically monitoring the liquidity risk limits that have been determined in the policy. If the limit
is exceeded, the Risk Management Work Unit will coordinate with the Business Unit regarding the action plan that will be carried out to
improve the condition so that it returns to compliance with the limit provisions. In addition, the Bank reviews or updates limits, policies and
procedures to adapt to updates to regulatory regulations or strategies and the complexity of the Bank’s business activities.
4 Explanation of How Stress-test is Implemented
Liquidity Stress Testing is implemented to measure the resilience of capital and the Bank’s ability to meet liquidity needs in crisis conditions
by using stress test scenarios specifically (Bank specific scenario) and stress on the market (general market stress scenario). There are
Guidelines for the Implementation of the Liquidity Risk Stress Test as well as directions from the Board of Directors on the implementation
of the Liquidity Stress Test which is manifested in the approval and response to the Liquidity Stress Test Report.
5 Outline of the Bank’s Urgent Funding Plan
To control liquidity in crisis conditions, the Bank continuously monitors the Bank's liquidity conditions carried out by the Department that
manages the market & liquidity risk management function. If the Bank's liquidity conditions are in a crisis condition, the Bank will activate
the Emergency Funding Plan. The Emergency Funding Plan contains steps that must be taken by the Bank in order to anticipate and deal
with changes in liquidity conditions so that the Bank can continue to fulfill all agreed financial obligations in a timely manner and maintain
the continuity of the Bank's business processes.
Annual Report 2024 291 PT Bank KB Bukopin Tbk
Page 292
Risk Management
Operational Risk – General a. Implementation of Risk Management related to product
Qualitative Disclosures and/or service implementation plans.
b. Operational risk control by issuing a study/opinion after
Operational Risk is the risk resulting from inadequate and/or conducting a review related to policies, procedures,
non-functioning internal processes, human error, system failure, cooperation agreements, operational issues, product
and/or external events that affect the Bank’s operations. The Bank and/or service implementation plans, and Information
has an operational risk management organization consisting of Technology.
the Risk Management Work Unit, Compliance Work Unit, Quality c. Observations conducted by the Quality Assurance Work
Assurance Work Unit and Internal Audit Work Unit functions that Unit.
are independent of both business units and operational units d. Having several provisions (procedures) that function to
Operational Risk is the risk resulting from inadequate and/or mitigate operational risks including Business Continuity
non-functioning internal processes, human error, system failure, Management (BCM).
and/or external events that affect the Bank’s operations. The Bank e. General Bank Reports (LBU) especially related to collateral.
has an operational risk management organization consisting of f. Quality of Financial Information Service System (SLIK)
the Risk Management Work Unit, Compliance Work Unit, Quality reports.
Assurance Work Unit and Internal Audit Work Unit functions that g. Implementation of the Risk Management Support
are independent of both business units and operational units. Committee related to new products and activities.
Operational Risk Management is carried out through 4 (four) h. Operational risk control by issuing a study/opinion after
stages as follows: conducting a review related to policies, procedures,
1. Identification of risks that are inherent in a product and/or new activities, cooperation agreements, products, and
service and the processes carried out by considering internal Information Technology.
and external factors including identifying controls that will i. Operational risk control including legal, compliance,
be used for mitigation. strategic, and reputational risks based on bank risk
2. Operational risk measurement is carried out based on risk profile data.
identification data, including: j. Control every operational activity by implementing Control
a. Loss Events by taking into account the frequency and Self-Assessment by RTU on RCSA application. Review
impact of activities that can affect the Bank’s income and update operational risk management policies/
b. Risk assessment of new product and/or service plans guidelines including legal, compliance, strategic, and
and/or development or evaluation of new products and/ reputational risks according to internal needs and external
or services that have been launched. developments.
c. Self-Assessment of the Bank's health level by creating a k. Increase risk awareness to all levels of the company
Bank Risk Profile report. organization.
d. Calculation of capital adequacy for operational risk l. Evaluation results from the Internal Control Forum.
(regulatory capital charge) using the Standard Approach m. Implement the principle of three lines of defense, where
(SA) in order to calculate Risk Weighted Assets (RWA) for the risk taking unit is the first line function that carries
operational risk. out direct risk management, the second line function is
3. Monitoring of risks that have been identified and measured carried out by the risk management work unit, while the
against the potential for occurrence is carried out at all times third line function is carried out by the internal audit work
in each work unit in accordance with applicable provisions. unit to provide assurance on the implementation of overall
This also includes monitoring of indicators or early warning risk management policies implemented in the Company.
systems or existing devices/reporting. Operational risk
monitoring includes the following: Legal Risk – General
a. Monitoring function of several Risk Indicators to determine Qualitative Disclosure
the potential for increased risk that may occur
b. Conducting operational risk analysis regarding: Human Legal Risk is the risk resulting from lawsuits and/or weaknesses
Capital, IT System error, Fraud Cases, Dormant Accounts, in legal aspects. Legal Risk can originate from, among others,
Operational Loss Data, Complexity of business processes weaknesses in legal aspects caused by weak obligations made
and diversity of Bank products, Corporate Action, by the Bank, the absence and/or changes in laws and regulations
Development of new Bank businesses, and External events that cause a transaction that has been carried out by the Bank to
that affect the Bank's operational activities be inconsistent with existing provisions, and litigation processes
4. Operational risk control and risk mitigation based on the arising from lawsuits by third parties against the Bank or the
magnitude of potential risk for operational activities, will be Bank against third parties.
carried out, among others, on the following matters:
Annual Report 2024 292 PT Bank KB Bukopin Tbk
Page 293
Legal risk identification is carried out in all functional activities of 2. Monitoring the credibility and other events that affect the
the Bank including identification of possible legal risks arising from Bank's reputation.
product and/or service implementation plans, Bank agreements 3. Regular monitoring of the frequency and materiality of
with debtors/other third parties, legal case handling strategies, handling and resolving customer complaints.
and other operational and business activities of the Bank. 4. Use of the Complaint Tracking System (CTS) to manage the
resolution of customer complaints
In the legal risk management organization, there is a legal function 5. Implementation of the Service Level Agreement (SLA) to ensure
at the Head Office and Branches to mitigate potential or Legal the standard time for resolving customer complaints.
Risks inherent in the Bank's activities and to coordinate with the 6. Continuously carry out employee training to improve service
Company's Legal Department and external parties in resolving quality.
legal issues, especially lawsuits and summonses, as well as
monitoring and analyzing cases faced by the Company that are In order to monitor and control reputation risk, the Bank evaluates
in the court process. the implementation of risk management related to reputation risk
including a study of the root cause of reputation risk, evaluation
Legal risk measurement and monitoring is carried out through of the implementation of complaint management/handling,
risk calculations based on the nominal potential loss of each customer complaints and negative news in the mass media.
case faced by the Bank, monitoring the costs of handling legal
cases, losses faced by the Bank due to a final decision, monitoring Evaluation of customer satisfaction assessments on a monthly
updates on handling legal cases, and other measurements through basis is carried out by the department in charge of Customer
legal risk profile parameters. Legal risk control is carried out Quality Development (CEXD) of the Service Quality unit and
by issuing a study and/or opinion after conducting a review is conveyed through an internal memo from Bukopin Office
of policies, procedures, cooperation agreements, operational Communication (BOC) or Outlook Email to all Bank employees.
issues and legal issues that occur due to the Bank's business The Bank also manages and administers Reputation Risk such
and operational activities. as negative news related to the company which is one of the
roles of the Customer Development and Experience Department,
Corporate Secretary and Marketing Communication Department
Reputation Risk – General and related departments.
Qualitative Disclosure
As a financial services institution, the Company needs a good image
Reputation risk is the risk resulting from a decrease in the level and publication regarding business activities and performance.
of stakeholder trust that stems from negative perceptions of the The Company always maintains its reputation at the best level to
Company, which among other things are caused by events that can provide products and services to its customers. The Company's
harm the Bank's reputation, such as negative news in the mass failure to maintain its reputation can create a negative perception
media, violations of business ethics, customer complaints, and of the Company. This can lead to a loss of customer trust and will
other things that can cause reputation risk, such as weaknesses in have a direct impact on the decline in the number of customers
governance, corporate culture, and the Bank's business practices. which ultimately has an impact on the decline in the Company's
Reputation risk is managed through monitoring, supervision, revenue and activity volume.
handling, and resolution mechanisms that are coordinated and
supported by related departments with reference to internal Strategic Risk – General
provisions and applicable laws. Qualitative Disclosure
Identification of reputation risk is carried out periodically in Strategic Risk is the risk resulting from inaccuracy in making and/
accordance with past loss experiences caused by reputation or implementing a strategic decision and failure to anticipate
risk. Reputation risk assessment is carried out qualitatively, changes in the business environment. Strategic risk control is
among other things, from negative news that arises from the carried out through monitoring the Bank's position both among
public/customers and customer complaints. To ensure control of the banking industry and among peer groups, monitoring the
reputation risk, the Bank has taken the following steps: achievement of the realization of the Target (business plan) and
1. Monitoring the handling of the frequency and materiality of other measurements through strategic risk profile parameters,
negative news and comments about the Bank in the mass followed by mitigation of factors causing failure and monitoring
media, social media and other online media. the development of macroeconomic conditions that may have an
Annual Report 2024 293 PT Bank KB Bukopin Tbk
Page 294
Risk Management
impact on the Bank's business. Then monitoring the achievement others). This is to ensure that the impact of the risk that occurs
of the realization of the budget (business plan) and continued due to corporate actions has been accepted and is in accordance
with mitigation of factors causing failure, as well as monitoring with the level of risk to be taken (risk appetite).
the development of macroeconomic conditions that may have
an impact on the Bank's business. Compliance Risk – General
Qualitative Disclosure
The strategic risk management organization is stated in Decree
Number 101 of 2024 concerning the Organizational Structure of PT. Compliance risk is the risk that occurs because the Bank does
Bank Bukopin Tbk dated September 2, 2024, this is in the context not fulfill and/or does not implement internal provisions, laws
of increasing the function of the Human Capital Group through the and regulations and other applicable provisions. The compliance
establishment of the Talent Acquisition Department to support risk management organization consists of the Compliance Policy
the Bank's sustainable transformation process. & Governance Department, the Quality Assurance Department,
and the Anti-Money Laundering Department. In addition, in
The Company identifies and manages deviations or deviations order to strengthen the compliance function, a Compliance
as a result of the unrealization or ineffective implementation Development Unit has been formed. Each function has policies
of business strategies or business plans that have been set, and procedures that regulate the limits of authority over activities.
especially those that have a significant impact on the bank's The Compliance Risk Management Organization is adequately
capital. In addition, the bank conducts strategic risk analysis on reflected in the clarity of authority and responsibility and is
strategies that require resources and/or are high risk, such as supported by the function of the Risk Management Work Unit. In
strategies to enter new market share, acquisition strategies, or practice, compliance risk is inherent in the Bank's risk related to
diversification strategies in the form of products and services. laws and regulations, prudential provisions and other applicable
provisions, including but not limited to:
The Company currently has two subsidiaries, namely PT Bank
KB Bukopin Syariah (formerly PT. Bank Persyarikatan Indonesia) 1. Credit risk related to the provisions of Asset Quality, net NPL,
and PT KB Bukopin Finance (formerly PT Indo Trans Buana Allowance for Impairment Losses (CKPN), and Maximum Credit
Multi Finance). There are risks in the implementation of share Limit (BMPK).
participation, including the risk of unexpected liabilities related to 2. Market risk related to the provisions of Net Open Position
business activities that may only be known after the merger and (PDN).
acquisition of the business, the risk of future funding obligations 3. Liquidity risk related to the provisions of the Minimum Reserve
including funding required by the Company's shareholders to Requirement (GWM), Liquidity Coverage Ratio (LCR), and Net
maintain the Company's capital adequacy, the risk of failure to Stable Funding Ratio (NSFR).
coordinate marketing and sales efforts, the risk of not focusing 4. Operational risk related to the fulfillment of provisions
on the main business, and the risk of investment write-offs. related to the implementation of the Know Your Customer
(KYC) principle and Anti-Money Laundering and Prevention
Strategic risk measurement can use indicators in the form of the of Terrorism Funding (APU and PPT).
Company's business strategy complexity level, the Company's 5. Minimum Capital Requirement (KPMM) for Banks.
business position in the banking industry, and the achievement
of the business plan. In addition, the Company conducts stress
testing on the implementation of the strategy in order to identify
every event and change in the business environment that can have
a negative impact on the fulfillment of the initial assumptions of
the strategic plan and measure the potential negative impact of
the event in question on the Company's business performance,
both financially and non-financially.
In addition, adequate risk identification and analysis are also
carried out on every corporate action carried out (such as asset
sales, sub-loan issuance, capital participation in subsidiaries, and
Annual Report 2024 294 PT Bank KB Bukopin Tbk
Page 295
Identification and measurement of compliance risk are carried The back-up system and procedure to anticipate disruptions
out periodically, which among others are based on past loss in the risk monitoring process refers to the Disaster Recovery
experiences caused by compliance risk through risk calculations Plan (DRP) Procedure for the system and procedures will be
based on accounting loss data and other measurements through checked and re-evaluated periodically. Monitoring and control
compliance risk profile parameters. of compliance risk using an internal model includes the use of
In order to effectively monitor and control compliance risk, the tools, early identification of changes in the risk profile caused by
Company, among others, carries out: potential or actual decreases in compliance risk, and the resulting
1. Collection of operational loss items on a regular basis (daily, reports are submitted periodically to the Board of Directors.
monthly, quarterly, and annually);
2. Periodic analysis and review of the factors that cause If there is a violation of applicable laws and regulations and/or
operational risk and other risks and the losses that can be provisions, the risk that may occur is a sanction for the Company
incurred. which can be in the form of financial sanctions in the form of
material fines or non-financial sanctions in the form of written
Monitoring and control of compliance risk exposure is carried out warnings, sanctions for ineligibility and inability for the Company's
by the Risk Management Work Unit, Compliance Work Unit and management or freezing of the Company's business activities.
other implementing work units periodically and continuously with
the parameters and limitations that have been set. The work unit
in charge of compliance risk management prepares a Compliance
Risk Profile Report periodically for the purpose of monitoring and
controlling compliance risk exposure, including identification of
causal factors to be submitted to the risk management committee
and the board of directors as joint evaluation material.
Annual Report 2024 295 PT Bank KB Bukopin Tbk
Page 296
Corporate Governance Annual Report 2024 296 PT Bank KB Bukopin Tbk
Page 297
Corporate
Governance
Annual Report 2024 297 PT Bank KB Bukopin Tbk
Page 298
Corporate Governance
DEVELOPMENT OF THE GOOD CORPORATE
GOVERNANCE PRINCIPLES IMPLEMENTATION
In the increasingly dynamic banking industry, the implementation Basics of Implementing
of good corporate governance (GCG) is a fundamental aspect. Not Corporate Governance
only it ensures compliance with regulations, but also strengthens
public and stakeholder trust. KB Bank is committed to continuing The implementation of GCG at KB Bank refers to several regulations
to strengthen the governance system by instilling a conducive issued by the government and regulators, including:
corporate culture. This step aims to support business sustainability
and create added value for all related parties. Constitution:
1. Law of the Republic of Indonesia No. 10 of 1998 on Amendments
As a responsible financial institution, KB Bank understands that to Law No. 7 of 1992 on Banking;
the success of a company is not only determined by financial 2. Law the Republic of Indonesia No. 40 of 2007 on Limited
performance, but also by the implementation of transparent, Liability Companies.
accountable, responsible, independent, and fair governance
principles. Therefore, KB Bank integrates these principles into OJK Regulations (POJK):
all lines of the organization. This includes senior management 1. OJK Regulation No.18/POJK.03/2014 concerning Implementation
to employees at all levels, and involves shareholders, the Board of Integrated Governance for Financial Conglomerates
of Commissioners, the Board of Directors, and all employees in 2. OJK Regulation No. 33/POJK.04/2014 concerning the Board of
strategic decision making. Directors and Board of Commissioners of Issuers or Public
Companies
To ensure optimal implementation of GCG, KB Bank implements 3. OJK Regulation No. 34/POJK.04/2014 concerning the Nomination
three main pillars of corporate governance, namely Governance and Remuneration Committee of Issuers or Public Companies
Structure, Governance Process, and Governance Outcome. 4. OJK Regulation No. 35/POJK.04/2014 concerning Corporate
Governance Structure focuses on strengthening the organizational Secretary of Issuers or Public Companies
framework, Governance Process ensures that all operational 5. OJK Regulation No. 8/POJK.04/2015 concerning Website of
procedures run according to standards, while Governance Outcome Issuers or Public Companies
aims to achieve results that are in accordance with the principles 6. OJK Regulation No. 21/POJK.04/2015 dated 16 November 2015
of good governance. concerning Implementation of Guidelines for Public Company
Governance
As part of the corporate culture strengthening strategy, KB 7. OJK Regulation No. 31/POJK.04/2015 concerning Disclosure of
Bank internalizes the ICCAN values - Integrity, Competent, Material Information or Facts by Issuers or Public Companies
Care, Accountable, and Never Give Up. These values are the 8. OJK Regulation No. 55/POJK.04/2015 concerning Establishment
foundation for all employees in carrying out the Bank's duties & Guidelines for Implementation of Audit Committee Work
and responsibilities. Not just a slogan, the ICCAN principles are 9. OJK Regulation No. 56/POJK.04/2015 concerning Formation &
applied in policies, work procedures, as well as human resource Charter of Internal Audit Unit
management systems. Hence, these values shape the mindset 10. OJK Regulation No.4/POJK.03/2016 concerning Assessment of
and behavior of employees so that they are always in line with Public Bank Health Level
business ethics norms and applicable regulations. 11. POJK No. 18/POJK.03/2016 concerning the Implementation of
Risk Management for Commercial Banks
Through ongoing efforts to improve corporate governance, KB Bank 12. POJK No. 29/POJK.04/2016 dated July 29, 2016 concerning the
is committed to maintaining transparency and accountability in Annual Report of Issuers or Public Companies
every aspect of operations. This approach not only strengthens 13. POJK No. 46/POJK.03/2017 dated July 12, 2017 concerning the
the company's competitiveness in the banking industry, but also Implementation of the Compliance Function of Commercial
makes a positive contribution to the national economy. With Banks
strong governance principles, KB Bank continues to strive to be 14. POJK No. 37/POJK.03/2019 dated December 20, 2019 concerning
a trusted financial partner for the community. Transparency and Publication of Bank Reports
15. POJK N0. 15/POJK.04/2020 dated April 21, 2020 concerning the
Planning and Implementation of the GMS of Public Companies
16. POJK No. 17 of 2023 concerning Implementation of Governance
for Commercial Banks
17. POJK No. 5 of 2024 concerning Determination of Supervision
Status and Handling of Commercial Bank Problems
18. POJK No. 30 of 2024 concerning Financial Conglomerates and
Financial Conglomerate Holding Companies
Annual Report 2024 298 PT Bank KB Bukopin Tbk
Page 299
OJK Circular Letters (SEOJK): Commitment to Sustainable
1. OJK Circular Letter No. 15/SEOJK.03/2015 dated 25 May 2015 Implementation of
concerning Implementation of Integrated Governance for Corporate Governance
Financial Conglomerates
2. OJK Circular Letter No. 32/SEOJK.04/2015 dated 17 November KB Bank strengthens its commitment to implementing the
2015 concerning Guidelines for Governance of Public principles of Good Corporate Governance (GCG) consistently
Companies and sustainably in every aspect of daily activities. This includes
3. OJK Circular Letter No. 30/SEOJK.04/2016 dated 3 August 2016 compliance with applicable laws and regulations as well as
concerning Form and Content of Annual Reports of Issuers openness to improvements in accordance with best practices.
or Public Companies The goal is to be in line with KB Bank's vision, mission, and
4. OJK Circular Letter No. 34/SEOJK.03/2016 on the Implementation objectives, and to be able to grow healthily and create added
of Risk Management for Commercial Banks value for shareholders and other stakeholders.
5. OJK Circular Letter No. 13/SEOJK.03/2017 dated March 17, 2017
on the Implementation of Governance for Commercial Banks GCG is placed as an important foundation in achieving sustainable
6. OJK Circular Letter No. 9/SEOJK.03/2020 dated June 30, 2020 business growth, by strengthening the structure and mechanism
on Transparency and Publication of Conventional Commercial of GCG and implementing KB Bank's cultural values, namely ICCAN
Bank Reports and the changes. (Integrity, Competent, Care, Accountable, Never Give Up) which
is a guide for management and employees in work and behave.
Others:
1. Other provisions related to the Capital Market and others; The signing of the Integrity Pact and Gratification and Anti-Bribery
2. General Guidelines for GCG Indonesia, National Committee Declaration signifies the commitment. The Integrity Pact contains
for Governance Policy a statement or promise to oneself regarding the commitment to
3. KB Bank Articles of Association carry out all duties, functions, responsibilities, authority, and roles
in accordance with laws and regulations and the commitment
The actualization of GCG as the company's culture is carried out not to commit acts of fraud, corruption, collusion, and nepotism
through an internal mechanism involving all levels, from the towards the Board of Commissioners, Directors, and all KB Bank
Board of Commissioners, Directors, to employees. This synergy employees.
encourages the creation of a healthy work environment, increases
professionalism, and strengthens the Bank's competitiveness.
INTEGRITY PACT
PT. BANK KB BUKOPIN TBK
I, the undersigned,
I hereby declare that I have read the KB Bank Code of Conduct and understand the obligation as a Commissioner to comply with the policies and
regulations contained therein, including any changes made by KB Bank.
Therefore, I swear and declare that I am willing to:
1. Commence every task with good intentions and working solely for the interests of the Company and not harming other people and
Stakeholders, based on sincerity and good faith.
2. Maintain and improve personal integrity in carrying out duties by not abusing authority and work responsibilities.
3. Comply with and implement the rules and/or provisions as stipulated in the Code of Ethics, Company Culture, Employee Disciplinary
Regulations, Collective Labor Agreement and other regulations set by the Company.
4. Will not perform any form of Fraud, Corruption, Collusion and Nepotism, play an active role in efforts to prevent, eradicate and report/
convey information on Fraud, Corruption, Collusion and Nepotism in the Company environment.
5. Committed to eradicating illegal activities and will not be involved in any illegal activities including conventional gambling and online
gambling through websites, applications or other platforms. Partaking a proactive role in efforts to prevent and eradicate the use of banking
payment systems in illegal transactions including online gambling.
6. Do not request and/or receive any form of gift either directly or indirectly in the form of Money and/or Gifts and/or Souvenirs and/or
Gratifications in any form related to Position and Work, thereby causing a conflict of interest.
7. Convey information to the Whistleblowing System regarding violations or unlawful acts, unethical/immoral acts or other acts that can harm
the Company.
8. Understand and partake an active role in implementing the Company's Strategy.
9. Accept the consequences in the form of sanctions according to the Company's provisions, compensate for losses incurred due to fraudulent
actions or other violations of provisions that occur, as well as legal consequences from the Police and/or other Authorities.
Thus, this Integrity Pact was issued and signed with full awareness and understanding without coercion from any party.
(place), (date/month/year)
Declarer,
Name
(Position)
Annual Report 2024 299 PT Bank KB Bukopin Tbk
Page 300
Corporate Governance
Company Commitment and Policy in Implementing
Corporate Governance and Governance Outcomes
KB Bank also positioned corporate governance as the main foundation in running a sustainable business. By providing the best
service to customers and prioritizing strong governance principles, the bank is committed to creating transparent, accountable, and
integrity-based operations.
As a form of compliance with governance standards, KB Bank refers to the General Guidelines for Indonesian Corporate Governance
(PUGKI) 2021, which is an improvement on PUGKI 2019, known as TARIF. This principle is applied comprehensively in the Bank's culture,
decision-making process, and information disclosure.
With good governance, KB Bank strives to strengthen business stability, build solid relationships with stakeholders, and maintain its
reputation as a trusted financial institution.
In carrying out its operations, KB Bank refers to the following four main pillars of corporate governance:
Ethical Behavior
Definition:
In performing its activities, the Corporation always prioritizes honesty, treats all parties with respect, fulfills commitments, builds and maintains
moral values and beliefs consistently. The corporation pays attention to the interests of shareholders and other stakeholders based on the
principle of fairness and is managed independently so that each organ of the company does not dominate the other and cannot be intervened
by other parties.
Application within the scope of the Company:
At KB Bank, every level of our organization, from the Commissioners and Directors to Executive Officers and employees, is deeply committed to
upholding our Code of Ethics. This commitment is exemplified by our unwavering dedication to compliance with all relevant regulations and
laws. Moreover, we embrace and embody our company's core values of Integrity, Competence, Care, Accountability, and Perseverance in every
aspect of our work.
Accountability
Definition:
Corporations can account for their performance in a transparent and fair manner. For this reason, corporations must be managed properly,
measurably and in accordance with corporate interests while taking into account the interests of shareholders and stakeholders. Accountability is
a prerequisite needed to achieve sustainable performance.
Application within the scope of the Company:
All levels at KB Bank, starting from the Commissioners, Directors, Executive Officers and employees, perform their mandatory duties to be
accountable for their actions in accordance with the lines of authority established by the company, by improving governance aspects through
stakeholder participation by covering all important aspects of the company.
Transparency
Definition:
To maintain objectivity in conducting business, the corporation provides material and relevant information in a way that is easily accessible and
understandable to stakeholders. Corporations take the initiative to disclose not only issues required by laws and regulations, but also important
matters for decision making by shareholders, creditors and other stakeholders.
Application within the scope of the Company:
Communicate with Shareholders or Investors through effective and continuous communication. As well as implementing information disclosure
in an accurate and timely manner.
Sustainability
Definition:
The corporation complies with laws and regulations and is committed to do their responsibilities towards society and the environment in order
to contribute to sustainable development by working with all relevant stakeholders to improve their lives in a way that is aligned with business
interests and the sustainable development agenda.
Application within the scope of the Company:
KB Bank has a strong commitment to building honest and open communication with shareholders and the community, including by respecting
community culture, involving itself in social activities, and preserving the environment which is a shared responsibility.
Annual Report 2024 300 PT Bank KB Bukopin Tbk
Page 301
Apart from implementing the 4 main pillars of corporate governance, KB Bank also adopted 8 comprehensive corporate governance
principles. These principles include the rights of shareholders, stakeholders, basic rules regarding management, and supervision
of corporate management in Indonesia. These principles also pay attention to aspects of ethics, risk management and disclosure.
The eight principles of corporate governance are divided into 3 (three) groups:
1. Corporate Management and Supervision Function
These principles regulate the roles and responsibilities of the Board of Directors and Board of Commissioners. The main focus is
on decision-making mechanisms, monitoring and supervision of corporate activities.
2. Process and Output from the Board of Directors and Board of Commissioners
This group of principles regulates the processes used by the Board of Directors and Board of Commissioners in making decisions
and the results resulting from these processes. This includes performance evaluation criteria, strategic planning, and transparent
financial reporting.
3. Resource Owner
These principles regulate how shareholders and other stakeholders will receive benefits from the implementation of corporate
governance. This involves shareholder rights, protection of stakeholder interests, and fair allocation of dividends.
As part of its commitment to implementing good corporate governance, KB Bank strives to ensure that all corporate management
processes are implemented with strong principles and in accordance with applicable standards. The application of these principles
aims to strengthen integrity and transparency in every step taken, as well as maintain the Bank's credibility and reputation in front
of shareholders, stakeholders, and the wider community. The following are 8 (eight) principles of corporate governance and their
application within the Company, as attached below.
Principle 1: Roles and Responsibilities of the Board of Directors and Board of Commissioners
Definition
The Board of Directors and Board of Commissioners conduct their roles and responsibilities independently to create sustainable value for the
long¬term best interests of the corporation and shareholders, taking into account the interests of stakeholders.
Explanation
Principle 1 relates to the roles and responsibilities of the Board of Directors in conducting corporate management and the roles and
responsibilities of the Board of Commissioners in supervising the management of the corporation by the Board of Directors. In addition, this
Principle regulates the performance assessment of the Board of Directors and the Board of Commissioners and their respective members,
handling conflicts of interest that occur to members of the Board of Directors and members of the Board of Commissioners and increasing the
competence of members of the Board of Directors and members of the Board of Commissioners.
Principle 2: Composition and Remuneration of the Board of Directors and Board of Commissioners
Definition
Members of the Board of Directors and members of the Board of Commissioners are selected and determined in such a way that the composition
of the Board of Directors as the management organ and the composition of the Board of Commissioners as the supervisory organ are diverse and
each consists of Directors and Commissioners who have the commitment, knowledge, ability, experience and expertise needed to appropriately
fulfill the management role of the Board of Directors and the supervisory role of the Board of Commissioners.
Remuneration is designed to effectively align the interests of members of the Board of Directors and members of the Board of Commissioners
with the long-term interests of the corporation and sustainable value creation.
Implementation in Company Scope
Principle 2 requires that the selection and appointment of members of the Board of Directors and members of the Board of Commissioners
be executed in such a way that the Board of Directors and the Board of Commissioners as management and supervisory organs, respectively,
have a composition of members with the required knowledge, abilities and expertise in accordance with their respective roles. In addition, this
Principle emphasizes the importance of remuneration policies to encourage members of the Board of Directors and members of the Board
of Commissioners to prioritize the long-term interests of the corporation based on the principle of sustainability, and requires disclosure of
remuneration policies and information received by the Board of Directors and Board of Commissioners in a transparent and accountable manner.
Principle 3: Working Relationship between the Board of Directors and the Board of Commissioners
Definition
The Board of Directors and the Board of Commissioners have a close, open, constructive, professional and trusting working relationship for the
best interest of the corporation.
Implementation in Company Scope
Principle 3 emphasizes the importance of a close, open, constructive, professional, trusting working relationship between the Board of
Directors and the Board of Commissioners in achieving the best interests of the corporation. Principle 3 also regulates the need for the Board
of Commissioners to access complete information and the importance of members of the Board of Directors and the Board of Commissioners
understanding the implications of the ownership structure of the corporation on the implementation of their roles.
Annual Report 2024 301 PT Bank KB Bukopin Tbk
Page 302
Corporate Governance
Principle 4: Ethical Behavior
Definition:
The Corporation is committed to acting ethically and responsibly, upholding the values and culture of the organization.
Implementation in Company Scope
Principle 4 requires corporations to make periodic statements about the corporation's commitment not only to comply with applicable laws and
regulations, but also a commitment to act in an ethical and responsible manners.
Principle 5: Risk Management, Internal Control and Compliance
Definition:
Corporation conduct corporate governance practices that are integrated with the implementation of internal control and risk management
systems, as well as effective compliance management systems in order to support the achievement of corporate goals, vision, mission,
objectives, and performance targets in conducting business with integrity.
Implementation in Company Scope
Principle 5 requires the Board of Directors to implement governance, internal control and risk management systems, and compliance
management systems in an integrated manner as part of the strategies, management tools, and practices carried out by the corporation in
doing business responsibly (responsible business) as a good corporate citizen. The Board of Commissioners monitors and provides input on
the effectiveness of the implementation of governance, internal control and risk management systems, and corporate compliance management
systems implemented in an integrated manner by the Board of Directors.
Principle 6: Disclosure and Transparency
Definition:
The corporation makes accurate and timely disclosures regarding all material matters concerning the corporation.
Implementation in Company Scope
Principle 6 requires corporation to have a governance framework capable of providing assurance that can result in accurate and timely disclosure
of all material matters about the corporation, which includes financial condition and performance, ownership of the corporation, and corporate
governance.
Principle 7: Shareholder Rights
Definition:
The Corporation protects and facilitates the exercise of shareholder rights and ensures fair treatment of shareholders, including minority
shareholders. All shareholders have the opportunity to obtain effective redress for violations of their rights.
Implementation in Company Scope
Principle 7 describes the fulfillment of shareholder rights and fair treatment for shareholders, how active cooperation between the corporation
and its shareholders is carried out and the effective exercise of some shareholder rights through the GMS.
Principle 8: Stakeholder Rights
Definition:
The corporation recognizes the rights of stakeholders stipulated in applicable laws and regulations or an agreement agreed upon by the
corporation and encourages active cooperation with stakeholders in creating wealth, employment, and financially sound business sustainability.
Implementation in Company Scope
Principle 8 explains the role of the Board of Directors and Board of Commissioners in integrating sustainability aspects in the corporate business
model, conducting stakeholder engagement, and ensuring the protection of stakeholders' rights. The Board of Commissioners monitors the
integration of all aspects mentioned above by the Board of Directors.
Governance Framework
The Bank implements the 4 pillars of corporate governance in a comprehensive and structured manner on the three aspects of
governance, namely:
1. Governance structure Governance structure shows the adequacy of the Bank's governance structure and infrastructure so that
the process of implementing good governance principles produces outcomes that are in line with the expectations of the Bank's
stakeholders. Included in the Bank's governance structure are the Board of Directors, Board of Commissioners, Committees and Work
Units at the Bank. What is included in the Bank's governance infrastructure includes Bank policies and procedures, management
information systems and the main tasks and functions of each organizational structure.
2. Governance process Governance process reflects the effectiveness of the process of implementing good governance principles
which is supported by the adequacy of the Bank's governance structure and infrastructure, resulting in outcomes that are in line
with the expectations of stakeholders.
3. Governance outcomes (governance outcomes) Governance outcomes are demonstrated by the quality of outcomes that meet
the expectations of Bank stakeholders which are the result of the process of implementing good governance principles and are
supported by the adequacy of the Bank's governance structure and infrastructure.
Annual Report 2024 302 PT Bank KB Bukopin Tbk
Page 303
Governance Outcome
As a positive impact of the manifestation of the implementation The internalization of various laws and regulations and guidelines
and enforcement of governance towards creating a work culture with national and international standards into KB Bank internal
and business continuity, the Bank always maintains the trust of policies is a commitment from the Board of Commissioners and
controlling shareholders and external parties. This is realized by Directors along with all KB Bank personnel. This commitment is
the results of the implementation of good corporate governance translated into the Company's vision, mission and values and is
at KB Bank which is generally good as reflected in the adequate expected to be integrated into the daily behavior of all KB Bank
fulfillment of the principles of good corporate governance. In 2024, employees.
KB Bank GCG ranking based on self-assessment is Rank 2 (Good).
GCG Implementation Assessment
Quality Standards for Implementing
Corporate Governance KB Bank consistently improves the quality of Good Corporate
Governance (GCG) implementation which is reflected in the increase
KB Bank implements Good Corporate Governance (GCG) standards in governance outcomes from year to year. This improvement can
by integrating the company's vision and mission which are realized be seen in operational and financial performance which shows
through the Company's Cultural Values, known as ICCAN (Integrity, sustainable growth as a result of GCG implementation.
Competent, Care, Accountable, & Never Give Up). ICCAN is a guide
for all levels of management and employees in carrying out their To maintain this consistency, the Bank regularly measures the
duties and behaving. quality of GCG implementation, both through self-assessment
and collaboration with third parties, in order to obtain more
Implementing GCG is considered a long-term process that aims independent assessment results. The implementation of
to generate sustainable value. GCG is a culture that is instilled monitoring GCG implementation is carried out by:
through an internal process that involves all levels of the Board 1. Monitoring the implementation of SEOJK recommendations
of Directors, Board of Commissioners and employees. to all related work units.
2. Provide reminders about the implementation of GCG to all
GCG implementation standards regulate the role of the Board of related work units.
Commissioners in executing its supervisory function to ensure that 3. Increase socialization with Compliance Awareness. What is
the management of the Company by the Board of Directors is in meant is awareness that there are regulations by all parties
accordance with applicable regulations. The Board of Directors is along with an understanding of the regulations.
responsible for conducting management functions in a trustworthy
and professional manner, and avoiding conflicts of interest. All GCG Self Assessment
GCG organs work synergistically to ensure that all Bank operational
activities comply with applicable legal provisions. The Bank applies GCG Implementation Quality standards, including
the following:
In addition, as a business entity whose shares are listed on the 1. Ensure that the basic principles of governance are implemented
Indonesian Stock Exchange and supervised and supervised by comprehensively.
the Indonesian Financial Services Authority, GCG implementation 2. Monitoring weaknesses in the GCG implementation process.
standards at KB Bank also refer to Financial Services Authority 3. Improve coordination and communication with related
Regulation No. 21/POJK.04/2015 concerning Implementation departments/units to play an active role in implementing GCG.
of Public Company Governance Guidelines and POJK No. 17 of 4. Improve the quality and role of organs in the GCG organization
2023 concerning Implementation of Governance for Commercial to implement a culture of GGC implementation at all levels
Banks. To further improve the quality of GCG implementation, KB of the organization.
Bank also reviews and aligns best practices that apply globally,
including: As a mean to improve and increase the quality of GCG
1. Corporate Governance Principles for Stated Owned Companies implementation and based on OJK Regulation No. 17 of 2023
developed by the Organization for Economic Co-operation and regarding Implementation of Governance for Commercial Banks;
Development (OECD), namely the ASEAN Corporate Governance Banks must carry out a comprehensive self-assessment every
Scorecard; semester in order to determine a follow-up plan that includes
2. Corporate Governance Perception Index (CGPI) organized by corrective action (if necessary) taking into account 11 (eleven)
The Indonesian Instituter for Corporate Governance (IICG). CGPI assessment factors, namely:
is a research and ranking program for the implementation of 1. Implementation of the duties and responsibilities of the Board
GCG in companies in Indonesia; of Directors;
3. Principles for Enhancing Corporate Governance published by 2. Implementation of the duties and responsibilities of the Board
the Basel Committee on Banking Supervision; And of Commissioners;
4. ESG or Environment, Social, and Governance. 3. Completeness and implementation of committee duties;
4. Handling conflicts of interest;
5. Implementation of compliance functions;
6. Implementation of the internal audit function;
Annual Report 2024 303 PT Bank KB Bukopin Tbk
Page 304
Corporate Governance
7. Implementation of the external audit function;
8. Implementation of risk management including an internal control system;
9. Provision of funds to related parties and provision of large funds (large exposure);
10. Transparency of the Bank's financial and non-financial conditions, reports on the implementation of governance and reporting
internal;
11. Bank strategic plan.
The following are the results of the self-assessment of GCG implementation at KB Bank as of December 2024:
Good Corporate Governance Self-Assessment Result
Rank Definition
Rank (Based on OJK Regulation No. 13/SEOJK.03/2017 concerning the Implementation of
Governance for Commercial Banks)
KB Bank has implemented Governance which is generally Fair. This is reflected in the adequate
fulfillment of the principles of Governance. In the event that there are weaknesses in the
Individual 2 implementation of Governance principles, in general these weaknesses are quite significant
and require adequate attention from the Bank's management. Thus, KB Bank GCG rating is
Rank 2.
The implementation of KB Bank good corporate governance in a consolidated is Fair, the
Consolidation 2 GCG assessment of PT Bank Syariah Bukopin and PT Bukopin Finance as Subsidiaries has no
impact or influence that may cause a decline in KB Bank GCG assessment.
Analysis
Strength of Governance Implementation
1. Governance Structure
a. The Annual GMS implementation is in accordance with the Quality Assurance Work Unit, and Internal Audit Work Unit
provisions of OJK Regulation 15/POJK.04/2020 concerning (SKAI). Each of these work units has adequate composition,
the Planning and Implementation of General Meetings competence, and criteria so that they are able to work
of Shareholders of Public Companies. In addition, the independently of the business and operational work units
Board of Commissioners and Board of Directors have and carry out their duties in accordance with applicable
been accountable for the implementation of their duties provisions.
to shareholders and have been approved by the GMS as a f. Having committees to support the performance of the
form of implementing good corporate governance. Board of Directors, namely: Risk Management Committee,
b. One of the GMS agendas is the Approval of Amendments to Asset and Liabilities Committee, Credit Committee,
the Articles of Association, this is a form of implementing Remedial Committee, IT Steering Committee, IT Support
good governance and the Bank's compliance with OJK Committee, Integrated Risk Management Committee,
Regulation No. 17 of 2023 concerning the Implementation Internal Control and Anti-Fraud Committee, Employee
of Governance for Commercial Banks. Discipline Committee (KDK), Human Capital Committee
c. The member and composition of the Board of and Procurement of Goods and Services Committee.
Commissioners and Board of Directors are in accordance g. Having committees formed in order to support the
with the provisions of applicable laws and regulations by implementation of the duties and responsibilities of
considering the scale and complexity of the business and the Board of Commissioners. Consisting of the Audit
paying attention to background experience, education and Committee, Risk Monitoring Committee, Remuneration
training to meet the requirements, integrity, competence, & Nomination Committee, and Integrated Governance
independence and adequate financial reputation to Committee. The establishment of these Committees is in
support the realization of KB Bank's corporate plan. accordance with the provisions and needs of the Bank and
d. All members of the Board of Directors and Board of the implementation of the committee's duties is equipped
Commissioners have passed the Fit and Proper Test for with policies and work procedure guidelines (charter).
the Main Parties of Financial Services Institutions. h. KB Bank has prepared Recovery Plan Guidelines, has sent
e. The duties and responsibilities implementation of the Recovery Plan and Resolution Plan Reports to comply with
Board of Directors, particularly in the implementation and Regulatory provisions, especially OJK Regulation No. 5 of
fulfillment of GCG principles, has been adequate. This is 2024 concerning Determination of Supervision Status and
reflected in the completeness of the structure in the form Handling of General Bank Problems and PLPS 2 of 2024
of the Compliance Work Unit, Risk Management Work Unit, concerning Resolution Plans for General Banks.
Annual Report 2024 304 PT Bank KB Bukopin Tbk
Page 305
i. KB Bank has prepared and implemented the Bank's challenges. The information systems that are already
Financial Reporting Integrity Policy, as a form of running include the E-Flow System, Microfinance
implementation of the Regulation of the Financial Services Information System (SIKM), BukiSys (AS400), go-AML,
Authority of the Republic of Indonesia Number 15 of 2024 Silverlake, SME Credit Tools (SCT), and Loan Origination
concerning the Integrity of Bank Financial Reporting System (LOS), Sanction Screening, Anti Money Laundering
j. The Board of Directors and Board of Commissioners have (AML) Monitoring System, and Enysis.
implemented the principle of prudence in providing Funds l. Developing and strengthening an organizational structure
to Related Parties and Provision of Large Funds quite well. that is in line with the company's strategy, including
Submission of Transparency of Financial and Non-Financial accelerating business performance in branches in
Conditions, GCG Implementation Reports and Internal one line of command that focuses on sales activities,
Reporting are in accordance with applicable provisions strengthening regulatory reporting, strengthening the
and ensure the realization of achievements against the function of the DPD, increasing SLA in the credit process,
Bank's Strategic Plan and report it to the OJK through the the organizational structure has been refined through
realization of a monthly action plan. Decree 101 of 2024.
k. The Bank owns an information system to support business m. An initiative has been taken to update existing policies,
activities and operational activities as well as to support identify policy owners, separate policies (whether it is still
the implementation of internal control. The Bank is valid or not), and at the end of the second semester of
committed to always developing a sustainable information 2024 there will be 145 (One Hundred and Forty Five) new
system in accordance with business developments and internal provisions and/or revamps as follows:
Title Policy Number
Process SOP For Retail Products Using The Insurance Portal 102
Channeling Kopnus / Mechanism Guidelines on Pension Credit Switching / Take Over Process through Kopnus
103
Channeling Cooperation
Pension, Pre-Retirement & Payroll Loan Program Products 104
Technical Instructions regarding Standardization of Mandatory Documents and Covenants for SME Segment
105
Credit
Technical Instructions on Centralization of Bank Guarantee Submission with Counter Bank Guarantee (KBG)
106
Collateral Specifically for SME Debtors / Principals Segment through the SME Partnership Department
Program Product Regarding Customer Fund Account (RDN) KB Bank 107
Policy on Consumer Protection Code of Ethics PT. Bank KB Bukopin, Tbk 108
Standard Operational Procedures Regarding Auto Loan Channeling in Collaboration with Multi Finance
109
Companies
Standar Operation Procedures on Customer Fund Account (RDN) KB Bank 110
Policy on Employee Appointment of PT Bank KB Bukopin Tbk 111
Guidelines Concerning Treasury Dealer Limit Management PT Bank KB Bukopin Tbk 112
Policy Concerning Global Treasury PT Bank KB Bukopin Tbk 113
Policy on Business Travel 114
Guidelines of Credit Collateral Management at PT Multifilling Mitra Indonesia 115
Standard Operating Procedure on VIP Referral & Reward Priority Program 116
Guidance Mechanism on Opening a Pension Standby Account Without Attendance for etirees of Dapen Partners 117
Organization Roles and Responsibilities Policy PT. Bank KB Bukopin Tbk 118
Technical Instructions on Patch Management 119
Annual Report 2024 305 PT Bank KB Bukopin Tbk
Page 306
Corporate Governance
Title Policy Number
Technical Instructions for Teleworking 120
Technical Instructions for User Access Management 121
Guideline of Office Inventory Write Off & Sale in PT Bank KB Bukopin Tbk 122
High-level Policy of KB Bank Governance 123
INTRADAY KPEI Current Account Loan Program Product 124
Standard Operating Procedures of Intraday KPEI Current Account Loan 125
Guidelines on Building Safety 126
Information Security Management System Policy 127
Standard Operational Procedure Regarding Airport Executive Lounge & Airport Handling 128
Guideline on Withholding of Retirement Benefits for Pension Credit Installments with Withholding Assistance
129
Partners (Banpot Partners) and Withholding Through KOPNUS
Take Over Pension Credit through Channeling Cooperation 130
Policy on Consumer Protection and Society PT Bank KB Bukopin Tbk 131
Guidance on Transaction Without Customer
132
Presence
Guidelines of Management of AO Code and Transfer of Portfolio 133
Policy on Basic Salary Scale for Employees of PT Bank KB Bukopin Tbk 134
Policy on Remuneration of Foreign Workers 135
Policy on Regulation of Spiritual Travel Facilities for Employees of PT Bank KB Bukopin Tbk 136
Standard Operational Procedure on Application Of Speciment And Photos In Handling Customer Complaints &
137
Savings Transactions
Standard Operational Procedure on Procedure onsh in Transit 138
Standard Operating Procedure on Debit Card Stock App 139
Standard Operational
140
Procedure on Pension Customer Authentication
Policy on Employee Leave PT Bank KB Bukopin Tbk 141
Policy on Education Support 142
Guidelines on the Implementation of Business and Control Units in the Quality Control Department of PT Bank
143
KB Bukopin Tbk
Pension Fund Regulation of KB Bukopin Bank Pension Fund 144
Standard Operating Procedure on Global Bonds 145
Standard Operating Procedure on Money Market 146
Halo KB Bank 14005 Guidelines 147
Guidelines on Special Forms 148
Annual Report 2024 306 PT Bank KB Bukopin Tbk
Page 307
Title Policy Number
KB Bank's Loan at Risk Portfolio Management Policy 149
SME Loan Take Over Guidelines 150
Guidelines for the Use of Approved List of Suppliers and Buyers 151
Guidelines on Current Account Analysis 152
Standart Operating Procedure on Fuel Card 153
Policy Regarding Outsource Management of PT Bank KB Bukopin Tbk 154
Policy on Collective Loan at Risk PT Bank KB Bukopin Tbk 155
Technical Instruction of Data Deletion and Factory Reset Windows OS 156
Standard Operating Procedure on the Implementation of Personal Loan Restructuring 157
Standard Operating Procedures On The Implementation of Consumer Credit Restructuring 158
Marketable Securities Guidelines 159
Guidelines on Cancellation of Retirement Business Credits 160
Policy on Making Agreements and Power of Attorney Agreements 161
Guidelines on SME Credit Process through Credit Regional Center (CRC) 162
Technical Guidance on Cybersecurity Management 163
Technical Guidance on Statement of Applicability of Information Management System ISO/IEC 27001:2013 164
Technical Guidance on the Business Impact Analysis Form 165
Technical Guidelines on Information Technology Service Continuity Management 166
Technical Guidelines on ITSCM Organization Role & Function Mapping 167
Guidelines on Cash Collateralized Loans (Back to Back Loan) 168
Standard Operating Procedure for Current Account 169
Bank Syariah Service Guidelines 170
Guidelines on the Implementation of Know Your Employee PT Bank KB Bukopin Tbk 171
Technical Guidance About Win 2016 Member Server OS Security System 172
Technical Guide to Linux Operating System Configuration 173
Technical Instructions on Windows 10 Operating System Security Configuration 174
Technical Guidelines on User Management and Password Management 175
Technical Guidance on Mapping the Tasks and Responsibilities of the ISMS Management Organization 176
Technical Guidelines on Information Security Incident Management 177
Technical Guidelines on Information Security Incident Management 178
Annual Report 2024 307 PT Bank KB Bukopin Tbk
Page 308
Corporate Governance
Title Policy Number
Technical Guidelines on Desktop/ Laptop Software 179
Standar Operating Procedure on Transaction Codes without Customer Presence 180
Technical Guidance on Selection of Fronting Vendors for Pension Credit 181
Technical Guidelines on Payment of Fronting Fees 182
Guidelines regarding Loan Temporary Extension Process (TE) 183
Technical Guidelines Regarding DPD Retail Credit Portfolio Management 184
Kebijakan Tentang Penerapan APU, PPT, dan PPPPSPM 185
Guideline on Write Off PT Bank KB Bukopin, Tbk 186
Technical Instruction of DTI Document, Recording and Data Log Retention 187
Standard Operationg Procedure About QRIS Management PT Bank KB Bukopin, Tbk 188
Policy on Office Network Classification 189
Guidelines Regarding Credit SME, Commercial, Corporate, and Korean Link PT. Bank KB Bukopin, Tbk 190
Standard Operating Procedures On Credit Card Collection 191
Standard Operating Procedure regarding Dormant Account 192
Standart Operating Procedure of Fraud Detection System 193
KBStar Application 194
Policy concerning Approval of Allowance for Impairment Losses Determination 195
Standard Operating Procedure on KB Bank Debit Card 196
Standard Operating Procedure on KB Bank Credit Card 197
Policy on Holiday Allowance (THR) for PT Bank KB Bukopin Tbk Employees 198
Policy of Training, Workshop and Socialization Implementation for Employees PT Bank KB Bukopin Tbk 199
Standard Operating Procedure on Compensation for Delayed Fund Transfers 200
Guidelines on EDC and Merchant Services 201
Guidelines on Insurance Management in the Framework of Credit & Asset Support for PT Bank KB Bukopin, Tbk 202
Technical Guidelines on ATM/Debit Card and Electronic Channel Fraud Control 203
Technical Guidelines on Credit Card and Fraud Control 204
Technical Guidelines on High Privilege User Management 205
Technical Guidelines on Finger Print Access Management 206
Technical Guidelines on Data Center Access 207
Annual Report 2024 308 PT Bank KB Bukopin Tbk
Page 309
Title Policy Number
Anti Fraud Strategy Policy 208
Guidelines on KB Bank Activities as Mutual Fund Selling Agents (APERD) 209
Guidelines on Foreclosed Collateral PT Bank KB Bukopin Tbk 210
Program Products on Debtor Current Account Loans MSME, Wholesale & Korean Link PT. Bank KB Bukopin, Tbk 211
Program Products about Payroll Loan 212
Guidance regarding Term Loan Review Process PT Bank KB Bukopin Tbk 213
Guidelines on the Implementation of Thematic Unit in the Quality Assurance Departement PT Bank KB Bukopin,
214
Tbk
Techinichal Instructions of Source Code Control 215
Guidance on Implementation for Budget PIC 216
Guidelines on Bancassurance Activities Reference Business Model Outside the Framework of Bank Products
218
(Telemarketing)
Guidelines on the Implementation of Anti-Money Laundering (AML), Prevention of Terrorism Financing (PPT)
219
and Prevention of Weapons of Mass Destruction Proliferation (PPPSPM) Programs
Guidelines on Individual and Consolidated Risk Profile Assessment 220
Accounting Guidelines on Foreclosed Assets (AYDA) PT Bank KB Bukopin Tbk 221
Policy on Operational Risk Management of PT Bank KB Bukopin Tbk 222
Policy on Risk Appetite of PT Bank KB Bukopin, Tbk 223
High Level Policy Regarding Risk Management PT Bank KB Bukopin, Tbk 224
Policy on Recovery Action Plan of PT Bank KB Bukopin, Tbk 225
Standard Operational Procedure for Forex and Money Market Transaction Mechanisms on the Opics Application 226
Standard Operatioanl Procedures on Senior Bonds 227
Standard Operational Procedure Regarding Branch Development 228
Swamitra Standard Operating Procedure 229
Swamitra Loan Standard Operating Procedure 230
Technical Guidelines on Cooperation and Collection of Retail Loans by Third Parties 231
Technical Guidelines Regarding Stress Test Implementation for Risk Management 232
Policy on Utilization of Expatriates, Knowledge Transfer Program and Business Visits 5
Guidelines for SME Business Transaction at the End of the Month 29
Standard Operational Procedure for KB Bank Current Account 30
Policy Regarding Credit Committee Institution And Authority PT Bank KB Bukopin Tbk 32
Guidelines About Bank Indonesia Real Time Gross Settlement (BI-RTGS) System 34
Technical Instructions Regarding Calculating Allowance of Impairment Credit PT Bank KB Bukopin Tbk 37
Technical Instructions regarding Foreclosed Assets (AYDA) 38
SME Credit Rating Guidelines PT. Bank KB Bukopin, Tbk. 46
Annual Report 2024 309 PT Bank KB Bukopin Tbk
Page 310
Corporate Governance
Title Policy Number
Guidelines for Wholesale & Commercial Credit Rating PT Bank KB Bukopin, Tbk. 47
Standard Operating Procedure on Complain Tracking System (CTS) Application 49
Complain Tracking System (CTS) Application Guidelines 50
Product Program About Mortgage Express Take Over and Top Up From Take Over (Second Extension) 63
Service Guidelines and Customer Complaint Resolution 69
Guidelines regarding The Guarantee and Credit Collateral of KB Bank 94
Guidelines Regarding KB Bank Savings 100
2. Governance Process
a. The Board of Directors carries out the governance process c. KB Bank is carrying out several programs in order
in accordance with the principles of GCG in carrying out to strengthen corporate culture, Compliance, APU
its duties and responsibilities according to its authority, PPT, and Anti-Fraud, including the implementation of
including:Menerapkan prinsip GCG berupa Transparency, E-Learning Human Capital Morning Quiz, periodic branch
Accountability, Responsibility, Independency dan Fairness. socialization, and APU PPT training attended by the Board
i) Implementing the principles of GCG in the form of Commissioners, Directors, and Executive Officers.
of Transparency, Accountability, Responsibility, d. Monitoring of macroprudential ratios and their fulfillment
Independence and Fairness. has been carried out.
ii) Making strategic decisions based on the decisions of e. Strengthening the Bank's compliance function by
the Board of Directors Meeting which are stated in making various efforts including reducing regulatory
the minutes of the meeting and are well documented. fines, fulfilling commitments to regulators, socializing
iii) Holding several meetings together with the Board new regulations through Bukopin Office Communication
of Commissioners, Committees under the Board of (BOC), IGRC, Focus Group Discussion (FGD), discussions in
Directors, and with related work units to discuss the Board of Directors meeting forum, discussions in the
strategic issues and find solutions for improvement Risk Monitoring Committee (ROC/Audit Committee) forum,
steps. as well as monitoring the fulfillment of commitments,
iv) Having prepared the Bank's action plan requested by monitoring reports and fines by the Compliance
the OJK and has made a report on the realization of Department.
the action plan to the OJK in a timely manner. f. Carrying out credit examination activities both regularly
v) Preparing a comprehensive Quarterly Bank Business in several branches and for special credit examinations.
Realization Report. g. The Board of Commissioners has carried out the
vi) Conducting a series of stress tests as the Bank's supervision process for the duties and responsibilities
anticipatory steps towards future conditions, including: of the Board of Directors, including:
the end of the Covid restructuring and its impact on i) Conducting periodic evaluations and monitoring of
the Bank's liquidity and capital ratios, increasing GWM financial performance.
and DPK withdrawal simulations, conducting periodic ii) Discussing the Bank's strategic policies.
NSFR and LCR calculations. iii) Ensuring follow-up to SKAI findings, follow-up to
vii) Following up on findings and recommendations from external audit reports, results of supervision by
the results of SKAI examinations, External Audits, authorized authorities and matters relating to the
and supervision by authorized authorities, including Board of Directors' commitment to implementing GCG
preparing an action plan for the prevention and principles.
resolution of non-compliance event problems. h. All Committees supporting the implementation of the
viii) Carrying out other duties and responsibilities based on Board of Commissioners' duties have carried out their
recommendations from the Regulator and direction/ duties well and acted independently, namely by:
advice from the Board of Commissioners while still i) Provide recommendations to the Board of
referring to the provisions of the Company's Articles Commissioners based on adequate analysis.
of Association and applicable laws and regulations. ii) Coordination between the Committees under the
b. KB Bank is in the process of forming a special work unit Board of Commissioners with SKAI, Risk Management
responsible for prevention, fraud, and manipulation of Work Unit and Compliance Work Unit is running well,
financial information. this is reflected in the discussions carried out in order
to evaluate the findings of SKAI, the implementation of
Annual Report 2024 310 PT Bank KB Bukopin Tbk
Page 311
Risk Management and monitoring the implementation j. KB Bank received the CNBC Indonesia Communication
of the Compliance Function towards fulfilling Strategists Awards in the Strategic Communication
commitments to the results of the OJK and Bank Excellence category.
Indonesia examinations. k. The Bank continues to build a compliance culture and
iii) There has been a firmness in sanctions for violations risk culture by strengthening the Compliance Function,
to create a Compliance Culture Risk Management, Internal Audit Function and Quality
Assurance at all levels of the organization, including
3. Governance Outcome fulfilling and following up on the findings of internal and
a. The existence of the Company's Articles of Association that external auditors and other supervisory authorities.
are in accordance with applicable provisions. l. The Bank has implemented transparency of Financial and
b. Disclosure of the 2023 Annual Report which contains Non-Financial Reports periodically in accordance with
information disclosure related to financial, non-financial applicable regulations and has provided and/or conveyed
reports, and implementation of governance that has been information regarding products and/or services that are
approved by the GMS on June 28, 2024. accurate, honest, and clear, both through the KB Bank
c. The Board of Commissioners and Directors of the Bank website and/or print media.
have carried out their duties and held meetings both m. The Internal Audit Work Unit and the Anti-Fraud Work
individually and jointly in accordance with applicable Unit have carried out independent and continuous audits
provisions and administered each document of the and monitoring in accordance with the annual audit work
minutes of the Meeting. plan / risk-based audit and the established Anti-Fraud
d. The Bank reported the Report on the Use of Funds from strategy plan.
PUT VI and PUT VII for the period of June 2024 on time n. External Audit has acted objectively in conducting audits
in July 2024. so that the audit results submitted to Management have
e. As of December 2024, the Bank has realized the use of described the KB Bank problems that will be followed up
funds from the Limited Public Offering VI amounting to by KB Bank Management. The submission of the external
Rp6,968,767,192,583 with the following details: audit results is submitted in a timely manner to the OJK.
i) Investment related to IT development IDR o. Carrying out continuous business process improvements,
1,056,338,644,159; one of which is by regulating the credit approval process
ii) expansion of new good quality credit of IDR through Committee decisions. This is intended to improve
5,912,428,548,424 the implementation of risk management at all levels of
f. As of December 2024, the Bank has realized the use of funds the organization involved in the Bank's credit activities
from the Limited Public Offering VII of Rp11,921,338,955,073 and prevent abuse of authority or fraudulent actions by
with the following details: Employees.
i) additional investment to KB Bank Finance of IDR p. The Bank follows up on the results of the OJK and
592,000,000,000; Bank Indonesia examinations in accordance with the
ii) additional investment to KB Bank Syariah of IDR commitment for the position of December 2024, with
698,000,000,000; achievements according to the Bank's assessment as
iii) expansion of new good quality credit of IDR follows:
10,649,338,955,073; i) Examination by OJK in 2024, Total achievement of
g. The bank's fundamental financial ratios are still well Examination Follow-up for the position of December
maintained and in accordance with applicable regulations, 2024 is 100%.
namely as follows: ii) Audit by Bank Indonesia in 2024, Total achievement of
Audit Follow-up as of December 2024 is 100%.
NO Description Parameter December 2024 q. The Bank fulfills data requests from OJK in the context of
supervision carried out daily.
Capital
1 CAR 16.87% r. The Bank follows up on the resolution of consumer
Strengthening
complaints and periodically reports on consumer
Liquidity complaints to OJK.
2 LCR 146.84%
strengthening
3 Liquidity stability NSFR 102.44% Weaknesses in Implementing Governance
4 Credit Quality NPL Net 4.38% 1. Governance Structure
a. There are still PKO/SOPs that still need updating in
h. The Bank received an idAAA rating with a stable outlook connection with new regulations, changes in business
from the credit rating agency Pefindo and AAA(idn) from processes and periodically the provisions require updating.
Fitch Rating. This achievement shows that the Bank has b. There are several positions that are still held by alternates,
reliability in terms of financial strength, stability, and and certification has not been fulfilled.
various other advantages.
i. KB Bank received the Green Economy Award from Detik
Network for its role in supporting the Growth of the Electric
Vehicle Ecosystem.
Annual Report 2024 311 PT Bank KB Bukopin Tbk
Page 312
Corporate Governance
Problems Identification / Root causes are: 3. Governance Outcome
a. There are changes in systems and organizations and a. There are several strategic targets of the Bank that have
policies that are very numerous to be updated, priorities not been achieved, including:
and human resources are needed. i) Settlement of Bad Assets
b. There are changes in organizational structures and ii) Improvement of Good Bank
employees who are entering retirement. iii) Development of office network technology
infrastructure and HR
In connection with this, the Bank has done the following to iv) Increase in Bank capital
improve: b. There are still fines as a result of inaccurate and imprecise
a. Ensuring SOPs are in accordance with the latest regulations reporting to regulators.
by continuously monitoring and mapping the PIC policy c. There is an excess of BMPK until December 2024.
owners and submissions for updating with time targets. d. There is a delay in the Audited Financial Report for the
b. Fulfillment of human resource needs through internal 2023 fiscal year
talent or external hire e. There is a delay in the NGBS (SHINE) project
2. Governance Process Problems Identification / Root causes are:
a. The fulfillment of the Bank's commitment to the Regulator a. Lack of evaluation of the implementation and improvement
needs to be improved, including accuracy and speed that of strategies and business processes to ensure the Bank's
require Active Supervision from the Board of Directors performance is in accordance with the Bank's Business
and Board of Commissioners. Plan.
b. he realization of the RBB is still not optimal to fulfill the b. Need to improve the quality of the Bank's information
regulator's commitment. system management and monitoring through supervision.
c. There are still errors/corrections made in filling out reports c. Replacement of Public Accounting Firm
to the OJK, including reporting the Integrated General Bank d. The old contractor was unable to complete the work
Report (LBUT) and APOLO. As well as delays in responding according to the agreed timeline at the beginning, so as
quickly to letters regarding the action plan from the OJK. a solution, the contractor was replaced
Problems Identification / Root causes are: In connection with this, the Bank has done the following to
a. Lack of compliance culture from employees and less than improve:
optimal sanctions. a. The latest Bank Business Plan for 2024 has been prepared
b. Lack of monitoring strategy for achieving the realization and submitted to the OJK, including preparing an action
of the RBB. plan for resolving low-quality credit to the OJK
c. Human error, manual processes, lack of supervision. b. Data input and reporting have been suggested in the SHINE
project, so that all data is integrated with each other.
In connection with this, the Bank has done the following to c. Establishing a strategy for core capital recovery and
improve: reducing BMPK through an action plan that has been
a. Socialization of Guidelines for fulfilling data and submitted to the OJK in May 2024, the commitment to
information requests for supervision and inspection and complete the BMPK excess was completed in December
socialized to employees to be understood, and the Board 2024, but until the completion deadline (December 2024)
of Directors through Board of Directors meetings monitors it has not been fulfilled. The Bank has made a request
the fulfillment of all Bank commitments to the Regulator for an extension of the fulfillment period until June 2025
so that they are fulfilled on time. through letter No. 32963/PDI/XII/2024 dated December 6,
b. Strict monitoring, improvement of KPIs, and increasing 2024 by creating a more detailed and detailed action plan.
rewards and punishments for employees
c. Improving coordination and communication between
units by conducting focus group discussions and good
monitoring.
Annual Report 2024 312 PT Bank KB Bukopin Tbk
Page 313
Results of Self-Assessment on Implementation of Governance In 2024, based on the findings and results of the analysis as described above, the implementation of good corporate governance at KB Bank is categorized as “Good”. This is as reflected in adequate compliance with the principles of good corporate governance. Weaknesses found in the implementation of good corporate governance in general are less significant and can be resolved with normal actions by Bank Management. Thus, KB Bank GCG rating is Rank 2 (Good) Soundness Rating of Banks The Bank's soundness level reflects the results of an assessment of the Company's condition regarding the Bank's risks and performance which can be seen from the final ranking of the assessment results based on OJK Regulation No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks, and OJK Circular No. 14/SEOJK.03/2017 dated March 17, 2017 regarding Assessment of the Soundness Level of Commercial Banks using a risk approach (Risk-based bank rating) which includes four factors, namely: 1. Risk Profile; 2. Good Corporate Governance; 3. Profitability; 4. Capital. Risk profile report is one of the important factors in assessing the health level of a Bank. Every bank is required to submit quarterly risk profile reports in March, June, September, and December to the Financial Services Authority. The report is prepared using a self-assessment using a risk approach (risk based Bank rating), as regulated in Financial Services Authority Circular Letter No. 14/ SE0JK.03/2017 dated March 17, 2017 concerning the Assessment of the Soundness Level of Commercial Banks. From the results of the quarterly risk profile self-assessment submitted to the Financial Services Authority, for December 2024, the Bank's overall composite risk rating is at P2. Annual Report 2024 313 PT Bank KB Bukopin Tbk
Page 314
Corporate Governance
CONFORMITY OF GCG IMPLEMENTATION TO
PUBLIC COMPANY GOVERNANCE GUIDELINES
Based on OJK Regulation no. 21/POJK.04/2015 concerning Public Company Governance and OJK Circular Letter No. 32/SE0JK.04/2015,
there are 5 aspects, 8 principles and 25 recommendations for implementing Good Corporate Governance. These recommendations
serve as standards that must be applied by the Company in implementing aspects and principles of Good Corporate Governance in
accordance with the Governance Guidelines.
Explanation of Implementation at KB
No. Principles Recommendations
Bank
Description
Aspect 1: Public Company Relations with Shareholders in guaranteeing the rights of Shareholders
The Bank regulates the mechanism
1. Company has a method or technical or procedure for collecting votes in
procedure for voting (open or closed the Company's Articles of Association
voting) that prioritizes independence, which prioritizes the independence and Fulfilled
and the interests of shareholders. interests of shareholders in accordance
with the POJK General Meeting of
Shareholders
Principle 1 Increasing the 2. All members of the Board of Directors
Value of Holding a GMS All Directors and Board of Commissioners
and Board of Commissioners of the
were present at the Annual GMS, either Fulfilled
Public Company are present at the
face-to-face and/or via video conference
Annual GMS
3. A summary of GMS minutes is available The Bank has provided the minutes of
on the Public Company Website for at the GMS on the website in the Investor Fulfilled
I least 1 (one) year. Relations section
The Bank has special communication
4. Public Company has a communication facilities for shareholders and other
Fulfilled
policy with shareholders or investors. stakeholders in the form of corporate
secretary e-mail and investor relations.
Principle 2 Improving the
Quality of Public Company
Communication with
Shareholders or Investors.
The bank has included the corporate
5. The Public Company discloses the
secretary and investor relations
Public Company's communication
e-mail on the website as a means of Fulfilled
policy with shareholders or investors
communication between the company
on the Website
and stakeholders.
Annual Report 2024 314 PT Bank KB Bukopin Tbk
Page 315
Explanation of Implementation at KB
No. Principles Recommendations
Bank
Description
Aspect 2: Function and Role of the Board of Commissioners
6. Determination of the total of members The Company determines the number of
of the Board of Commissioners members of the Board of Commissioners
Fulfilled
considers the condition of the Public in accordance with POJK Governance and
Company. other applicable regulations
Principle 3 Strengthening
the Membership and The company determines the
Composition of the Board of 7. Determination of the composition member composition of the Board of
Commissioners of the members of the Board of Commissioners takes the diversity,
Commissioners takes into account the expertise, knowledge and experience Fulfilled
diversity of expertise, knowledge and required into account in accordance with
experience required. POJK Governance and other applicable
regulations.
In accordance with Decree No. 005 of
2021 concerning Guidelines and Work
Rules for the Board of Commissioners of
8. The Board of Commissioners has PT. Bank KB Bukopin Tbk dated 29 June
a Self Assessment policy to assess 2021 that the Board of Commissioners is
Fulfilled
the performance of the Board of obliged to carry out a self-assessment
Commissioners. which has been described in the
performance assessment section of the
Board of Commissioners of this Annual
Report.
9. Self-assessment policy to assess Self-assessment to assess the
the performance of the Board of performance of the Board of
Commissioners, is disclosed through Commissioners is disclosed in the
Fulfilled
the Annual Report of the Public performance assessment section of the
Company. Board of Commissioners of this Annual
II Report.
Any proposal for appointment and/
or replacement of members of the
Board of Commissioners/Directors to
Principle 4 Improving the GMS must take into account the
the Quality of Duties recommendations of the Remuneration
and Responsibilities and Nomination Committee and obtain
10. The Board of Commissioners has
Implementation of the Board approval as regulated in Decree 0272 of
a policy regarding the resignation
of Commissioners 2017 concerning PT Bank KB Bukopin Tbk
of members of the Board of Fulfilled
Good Corporate Governance Guidelines
Commissioners if they are involved in
dated 10 February 2017. Explained in the
financial crimes.
provisions that members of the Board
of Commissioners/ Board of Directors
must never be punished for committing
a criminal act that is detrimental to the
State's finances and/or the financial
sector.
The appointment and dismissal of the
Company's Directors is carried out based
on the principles of professionalism and
11. The Board of Commissioners or GCG. The Company refers to Financial
the Committee that carries out the Services Authority Regulation Number
Nomination and Remuneration 17 of 2023 concerning Implementation of
Fulfilled
function shall formulate a succession Governance for the Public.
policy in the process of nominating A description of the succession policy
members of the Board of Directors. in the nomination process for members
of the Company's Directors has been
disclosed in the Directors' Succession
section of this Annual Report.
Annual Report 2024 315 PT Bank KB Bukopin Tbk
Page 316
Corporate Governance
Explanation of Implementation at KB
No. Principles Recommendations
Bank
Description
Aspect 3: Function and Role of Board of Directors
All members of the board of directors
have adequate competence and are
relevant to their position to carry
out their duties and responsibilities
in carrying out their duties and
responsibilities. Based on observations
12. Determination of the total of members
of the curriculum vitae of members of
of the Board of Directors considers the
the board of directors, it appears that the Fulfilled
condition of the Public Company and
directors have integrity and competence
its effectiveness in decision making.
that supports the implementation of
their duties as bank directors. One of the
ways this is revealed is the track record
of a clear career path at the bank and
participation in various training and
certifications.
13. Determination of the composition of The company's financial reports are
III Principle 5 Strengthening the members of the Board of Directors prepared by referring to generally
Membership and Composition pays attention to the diversity of accepted financial accounting standards Fulfilled
of Board of Directors. expertise, knowledge, and experience in Indonesia and have been signed by
needed. the Company's Board of Directors.
All members of the board of
directors have adequate and relevant
competencies for their position to carry
out their duties and responsibilities
in carrying out their duties and
responsibilities. Based on observation of
14. Members of the Board of Directors
the curriculum vitae of members of the
in charge of the field accounting
board of directors, it appears that the Fulfilled
or finance have expertise and/or
directors have integrity and competence
knowledge in accounting.
that supports the implementation of
their duties as bank directors. One of the
ways this is revealed is the existence of a
track record of a clear career path at the
bank and participation in various training
and certifications.
Annual Report 2024 316 PT Bank KB Bukopin Tbk
Page 317
Explanation of Implementation at KB
No. Principles Recommendations
Bank
Description
Referring to Decree No.0404 of 2020
dated 30 December 2020, the Board
of Directors is obliged to carry out a
15. The Board of Directors has the Self-
Self-Assessment Policy through the Key
Assessment policies to assess the Fulfilled
Performance Indicator (KPI) assessment
performance of the Board of Directors.
system as described in the Directors'
performance assessment section of this
Annual Report.
16. The self-assessment policies to assess The self-assessment of the directors'
Principle 6 Improving the
the performance of the Board of performance has been disclosed in
Quality of Implementation Fulfilled
Directors are disclosed through the the directors' performance assessment
of Directors' Duties and
Responsibilities annual report of the Public Company. section of this annual report.
The policy regarding the resignation
of members of the Board of Directors
is regulated in Decree 0272 of 2017
17. The Board of Directors has policies
concerning PT Bank KB Bukopin Tbk
related to the resignation of members
Good Corporate Governance Guidelines Fulfilled
of the Board of Directors when
dated 10 February 2017. (*will be updated
involved in financial
in accordance with POJK No. 17 of 2023
concerning the Implementation of
Governance for Commercial Banks.
Policies related to Insider Trading are
18. Public Company has a policy to regulated Fulfilled in Decree 0056 of 2022
prevent Corporate Governance insider concerning Share Ownership Policy for Fulfilled
III trading. Directors, Board of Commissioners and
Employees of PT Bank KB Bukopin, Tbk
KB Bank has an anti-fraud policy and
other policies related to anti-corruption,
19. Public Company has anti-corruption
including Decree No.0165 of 2021 Fulfilled
and anti-fraud policies.
concerning anti-bribery and Corruption
Policy dated December 3, 2021.
The Company has a policy regarding the
selection and improvement of vendor
Principle 7 Improving capabilities through the Operational
Corporate Governance 20. Public Company has a policy regarding
Activity Guidelines. The guidelines are
Aspects through Stakeholder the selection and enhancement of the Fulfilled
Circular Letter No.164/DIR/VI/2020
Participation capability of suppliers or vendors.
concerning Guidelines for Operational
Activities - Procurement of Goods and
Services.
The Company has established
21. Public Company has a policy regarding
Whistleblowing Fulfilled Guidelines Fulfilled
the fulfillment of creditor rights.
through Decree No. 1291/2018.
Decree No.0205 of 2023 on
22. Public Company has a Whistleblowing
Whistleblowing Fulfilled System (WBS) Fulfilled
system policy.
Policy dated November 9, 2023
23. Public Companies have a long-term
incentive policy for Directors and None Unfulfilled
employees.
Annual Report 2024 317 PT Bank KB Bukopin Tbk
Page 318
Corporate Governance
Explanation of Implementation at KB
No. Principles Recommendations
Bank
Description
Aspect 5: Information Disclosure
24. Public Company makes greater use of
The company has social media accounts.
information technology in addition
They are the Newspapers and the Fulfilled
to the Website as a medium for
Indonesian Stock Exchange Website
information disclosure.
V Principle 8 Improving 25. The Annual Report of Public Company
the Implementation of discloses the ultimate beneficial
Information Disclosure owner in the ownership of a Public
KB Bank every month reports share
Company share of at least 5% (five
ownership of more than 5% to the Stock
percent), in addition to the disclosure Fulfilled
Exchange Authority and has disclosed it
of the ultimate beneficial owner in
in this Annual Report.
the ownership of the shares of the
Public Company through the main and
controlling shareholders
Annual Report 2024 318 PT Bank KB Bukopin Tbk
Page 319
CORPORATE GOVERNANCE
STRUCTURE AND MECHANISM
The Corporate Governance Structure of KB Bank follows the Law of the Republic of Indonesia no. 40 of 2007 concerning Limited
Liability Companies (UU PT). The Company's organs consist of the General Meeting of Shareholders (GMS), Board of Commissioners
and Directors. The management system adopts a two-tier system, namely the Board of Commissioners and Directors, which has clear
authority and responsibility in accordance with statutory regulations.
Each organ has an important role in implementing GCG and carrying out its functions, duties and responsibilities for the benefit of
the Company. To maximize the function of the main organ, KB Bank is supported by supporting organs, including Committees under
the Board of Commissioners, Company Secretary, Internal Audit Unit (SKAI), and Directors Committee under the Board of Directors.
The Board of Commissioners Committee which was formed to assist and improve the supervisory function carried out by the Board
of Commissioners, consists of:
1. Audit Committee;
2. Risk Monitoring Committee;
3. Remuneration & Nomination Committee;
4. Integrated Governance Committee.
Meanwhile, the Board of Directors together with the Bank's management are tasked with managing, controlling and being responsible
for the implementation of governance at KB Bank, assisted by the Corporate Secretary, Internal Audit (SKAI) and the Board of Directors
Committee, consisting of:
1. Risk Management Committee;
2. Asset and Liability Committee (ALCO);
3. Information Technology Steering Committee;
4. Credit Restructuring Committee;
5. Problem Loan Settlement Committee;
6. Credit Committee;
7. Foreign Exchange Committee;
8. IT Support Committee;
9. Internal Control and Anti-Fraud Committee.
KB Bank Governance Structure
Main Organ Support Organs Infrastructure
Company Regulations,
1. Audit Committee
2. Risk Monitoring Committee Code of Ethics & Personnel
3. Remuneration & Nomination Behavior, Policies and
Board of Commissioners
Committee Procedures
4. Integrated Governance
Committee
General Meeting
of Shareholders
1. Risk Management Committee
2. Asset and Liability Committee (ALCO)
3. Information Technology Steering Committee
Directors 4. Remedial Committee
5. Integrated Credit Committee
Business Unit
Annual Report 2024 319 PT Bank KB Bukopin Tbk
Page 320
Corporate Governance
The following is a list of policies and SOPs owned by KB Bank:
Policy/SOP Description
• Policy Number 108 of 2024 concerning the Consumer Protection Code of Ethics of PT Bank
KB Bukopin Tbk
• Decree of the Board of Directors No. 004 of 2023 concerning the Code of Ethics of PT Bank
Code of Ethics
KB Bukopin Tbk
• Decree of the Board of Directors No. 0158 of 2022 concerning the Treasury Code of Ethics of
PT Bank KB Bukopin Tbk
Guideline No. 190 of 2024 on SME, Commercial, Corporate, and Korean Link Credit of PT Bank KB
Credit Lending Guidelines
Bukopin Tbk
• Decree of the Board of Commissioners Number 005 of 2021 concerning Guidelines and Work
Rules of the Board of Commissioners
• Decree of the Board of Commissioners No. 004 of 2019 concerning Guidelines and Work
Board of Commissioners & Supporting Rules of the Audit Committee of PT Bank Bukopin Tbk
Committee Work Guidelines • Decree of the Board of Commissioners No. 005 of 2019 concerning Guidelines and Work
Rules of the Risk Monitoring Committee of PT Bank Bukopin Tbk
• Decree of the Board of Commissioners No. 001 of 2019 concerning Guidelines and Work
Rules of the Remuneration and Nomination Committee of PT Bank Bukopin Tbk
• Board of Directors Circular Letter Number SE/196/DIR/XII/2022 concerning Guidelines and
Work Rules of the Board of Directors of PT Bank KB Bukopin Tbk
• Policy Number 032 of 2024 concerning Institutions and Authorities of the Credit Committee
• Board of Directors Circular Letter Number SE/183/DIR/IX/2018 concerning the Bank Bukopin
Board of Directors Work Guidelines Credit Policy Committee
• Board of Directors Decree Number 0128 of 2023 concerning the Risk Management Committee
Charter of PT Bank KB Bukopin Tbk
• Policy Number 102/K-ITGV/DTI of 2023 concerning the Information Technology Steering
Committee
Board of Directors Decree No. 0146 of 2022 on the Internal Audit Charter of PT Bank KB Bukopin
Internal Audit Charter
Tbk
Risk Management Guidelines High Level Policy No. 224 of 2024 on Risk Management of PT Bank KB Bukopin Tbk
Gratification Management Guidelines Board of Directors Decree No. 0165 of 2020 on Anti-Bribery and Corruption Policy
Whistleblowing System Guideline No. 095 of 2024 on the Whistleblowing System (WBS) of PT Bank KB Bukopin Tbk
• Articles of Association, PT Bank KB Bukopin Tbk
Other Guidelines • Policy No. 001 of 2023 on Hierarchy & Governance of Internal Provisions of PT Bank KB
Bukopin Tbk
Corporate Governance Mechanism
KB Bank is committed to implementing GCG principles as part evaluation process involves various parties within the company
of its operational foundation. This commitment is manifested to ensure that the policies implemented remain relevant and
through policies and procedures that are consistently applied provide optimal benefits.
in every aspect of the Company's operations.
More than just implementation, KB Bank also emphasizes the
The implementation of GCG is not just compliance with regulations, importance of communication and socialization of GCG policies
but has become a work culture that is inherent in all levels of the to all employees. Various initiatives such as training, internal
organization. From management to employees, every individual discussions, and the use of company communication media are
has the responsibility to understand and apply GCG principles in carried out to strengthen the understanding and application
every decision and activity. of GCG principles in every line of business. Thus, KB Bank can
continue to maintain transparency, accountability, and the trust
To maintain the effectiveness of the policy, KB Bank routinely of stakeholders.
evaluates and adjusts to stay in line with industry dynamics, the
latest regulations, and best practices in the banking sector. This
Annual Report 2024 320 PT Bank KB Bukopin Tbk
Page 321
GENERAL MEETING OF SHAREHOLDERS
The General Meeting of Shareholders (GMS) at KB Bank serves as the highest forum equipped with special rights and authority, in
accordance with the provisions stipulated in statutory regulations and the Bank's Articles of Association. Its main function is as an
effective communication medium between the Board of Directors, Board of Commissioners and shareholders.
In each GMS, shareholders have the opportunity to ask questions and get answers to various issues related to the Bank's policies,
performance and strategic direction. This allows shareholders to gain a deeper understanding of the various aspects that influence
the Bank's performance and prospects. Apart from being a means for communication, the GMS is also an opportunity to maintain
transparency and accountability of Bank management to shareholders. In this way, decisions taken by the Board of Directors and
Board of Commissioners can be accounted for clearly and in accordance with the interests of shareholders.
The entire GMS process also reflects the Bank's commitment to ensuring that the principles of good corporate governance are applied
consistently, ensuring that all parties involved in decision making are within the established corridors, and ensuring that the interests
of shareholders are well safeguarded.
The Company's GMS is held with reference to provisions including:
1. Law No. 40 of 2007 concerning Limited Liability Companies;
2. OJK Regulation No. 15/P0JK.04/2020 dated April 20, 2020 concerning Plans and Implementation of the General Meeting of
Shareholders of Public Companies;
3. OJK Regulation No. 16/P0JK.04/2020 dated April 20, 2020 concerning the Implementation of Electronic General Meetings of
Shareholders of Public Companies; And
4. OJK Regulation No. 17 of 2023 concerning Implementation of Governance for Commercial Banks.
Shareholders
Shareholders are individuals or legal entities who legally own Bank shares. Shareholders do not intervene in the functions, duties and
authority of the Board of Commissioners and Directors. As of December 31, 2024, the composition of KB Bank Shareholders is as follows:
KB Financial Group Inc.
100%
STIC Eugene Star Holdings
Public < 5%
Inc.
16.98% 66.88% 16.14%
Annual Report 2024 321 PT Bank KB Bukopin Tbk
Page 322
Corporate Governance
Type of GMS Shareholder Rights
In the Articles of Association of the Company, it is stated that Shareholder rights in accordance with Law No. 40 of 2007 are as
there are 2 (two) types of GMS in the Company: follows: :
1. Annual GMS 1. Receiving stock dividends on terms and conditions in
This GMS is held no later than 6 (six) months after the end of accordance with the resolution of the GMS.
the fiscal year. The main agenda of the Annual GMS consists 2. Participating in making decisions at the GMS based on the
of submitting the Financial Statement and Annual Report applicable terms and conditions and the GMS Rules.
from the Board of Directors to be ratified and approved by 3. Obtaining information regarding the GMS Rules and voting
Shareholders, appointing a Public Accounting Firm for the next procedures in the GMS.
year, deciding on the use of profits, appointing or dismissing
members of the Board of Directors or members of the Board Procedure For Holding GMS
of Commissioners and deciding on other matters required.
2. Extraordinary GMS 1. Extraordinary General Meeting of Shareholders (hereinafter
The implementation of the Extraordinary GMS can be held at referred to as “Meeting”) will be held in Indonesian language.
any time according to the needs of the Company by the Board of
2. In accordance with Article 12 paragraph 7 of the Company’s
Directors or the Board of Commissioners, at the request of the
Shareholders. Articles of Association, the Meeting will be chaired by a
Member of the Board of Commissioners appointed by the
Company’s Board of Commissioners.
Authority of GMS 3. All meetings are discussed on an ongoing basis.
4. After finishing discussing each meeting, the Chairperson of
The GMS has authority not given to the Board of Directors or the the Meeting will provide the opportunity for shareholders
Board of Commissioners, within the limits specified in Law No. 40 of or their proxies to submit questions opinions, proposals or
2007 concerning Limited Liability Companies and/or the Company's suggestions before voting on matters relating to the Meeting
articles of association. The authority of the GMS includes: event discussed.
1. Evaluating the performance of the Board of Commissioners 5. The right to ask for questions and/or opinions at the Meeting
and the Board of Directors. are only the shareholders of the Company or their legal proxies
2. Approving amendments to the Articles of Association. whose names are registered in the Register of Shareholders
3. Approving the Board of Directors' Report, the Board of of the Company the day before the notice date of GMS.
Commissioners' Supervisory Report and the Company's 6. Questions: Shareholders who want to ask questions, are
Financial Statement. welcome to raise their hands and fill out the question form
4. Determining the allocation of profit use. that has been distributed. The clerk will collect the form that
5. Appointing and determining the cost of public accountant has been filled out by the questioner, which includes the name,
services. total of shares owned or represented and the questions. After
6. Determining the amount and type of compensation and the questioner has asked questions through the form, the
facilities for management. Chairperson will answer or respond. Questions that will be
7. Approving the Annual Report including the Company's answered are questions that are directly related to the Meeting.
Financial Statement and the Supervisory Report of the 7. Voting Rights
Board of Commissioners of the Company and providing a. Only the Company’s shareholders whose names are
compensation and discharge of responsibility (acquit et recorded in the Register of Shareholders of the Company
decharge) to members of the Board of Directors and the Board one day prior to the notice date or their attorney are
of Commissioners for the management and supervision actions entitled to vote.
that have been carried out by each. b. Each share gives the holder the right to issue 1 (one) vote.
8. Granting power and authority to the Board of Directors to
determine and pay final dividends. Meeting Resolutions are made by deliberation to reach consensus.
9. Making decisions regarding the organizational structure, for If deliberations to reach consensus are not reached, a vote will
example changes to the Articles of Association, mergers, be held later.
amalgamations, separations, dissolutions and liquidations
of the Company.
10. Appointing and/or changing the composition of the members
of the Board of Directors and Board of Commissioners.
11. Deciding on remuneration, namely: determination of salaries,
other allowances, and honorariums of the Company's Board
of Directors and Board of Commissioners.
12. Approving transactions that contain conflicts of interest.
13. Granting power and authority to the Board of Commissioners
to appoint a Public Accounting Firm (KAP) by considering the
recommendations of the Audit Committee.
Annual Report 2024 322 PT Bank KB Bukopin Tbk
Page 323
Quorum Terms
A General Meeting of Shareholders can be held if it is attended by Shareholders representing more than ½ (one half) of the total of
shares with valid voting rights issued by the Company. If the quorum as intended is not achieved, a second GMS shall be called. The
second GMS shall be valid and entitled to make binding decisions if attended by Shareholders representing at least 1/3 (one third)
of the total of shares with valid voting rights issued by the Company.
Implementation of the 2024 GMS
KB Bank has submitted the GMS notification to OJK, as attached below:
1. Letter No. 19416/DIR/XII/2022 dated December 11, 2022 regarding Notification of the Agenda of the Extraordinary General Meeting
of Shareholders (LB GMS) of PT Bank KB Bukopin Tbk and Letter No. 00014/DIR/I/2024 dated January 02, 2024 regarding Notification
of Amendments to the Explanation of the Agenda of the Extraordinary General Meeting of Shareholders (LB GMS) of PT Bank KB
Bukopin Tbk.
2. Letter No. 08931/DIR/V/2024 dated May 15, 2024 regarding the Notice of Agenda for the 2024 Annual General Meeting of Shareholders
(AGM) of PT Bank KB Bukopin Tbk.
2024 Annual GMS
In 2024, KB Bank held an Annual GMS on June 28, 2024 and the implementation process was in accordance with the mechanisms stated
in POJK No. 15/POJK.04/2020 dated April 20, 2020 concerning the Plans and Implementation of General Meetings of Shareholders of
Public Companies and No.16/POJK.04/2020 dated April 20, 2020 concerning the Implementation of Electronic General Meetings of
Shareholders of Public Companies as well as the provisions of the Articles of Association of KB Bank
Resolution of the 2024 Annual GMS
The main resolution of KB Bank 2024 Annual General Meeting of Shareholders are as follows:
Notification Announcement Notice Implementation Results and Resolutions
KB Bank has Summary of the Minutes of
KB Bank has submitted KB Bank has made KB Bank held its Annual GMS
announced the Annual the Annual GMS has been
notification of the agenda notice for the Annual on Friday, June 28, 2024 at the
GMS on May 22, 2024 announced on July 2, 2024
of the Annual GMS to OJK GMS on June 6, 2024 on Best Western Premier Hotel
on the Company’s on the Company's website,
on date/month/year as the Company’s website, The Hive Dorsata 1-2 Meeting
website, Stock the Stock Exchange website
stated in letter No 08931/ Stock Exchange Web Room, 3rd Floor, Jalan DI.
Exchange Web and and the e-GMS provider
DIR/V/2024 and e-GMS website Panjaitan Kav. 3-4, East Jakarta
e-GMS website website.
Approval of the Company's Annual Report including the Supervisory Duty Report carried out by the Board of
Commissioners for the 2023 Fiscal Year and ratification of the Consolidated Financial Statements for the 2023
First Meeting Agenda Financial Year, as well as granting full release and discharge (acquit et de charge) to the Company's Board of
Commissioners and Board of Directors for the supervisory and management actions carried out in the 2023 Fiscal
Year.
Number of Shareholders Throughout the Meeting Agenda, there were no questions from Shareholders and/or Proxies/Shareholder
Asking Questions Representatives.
By Voting
Total (Shares) (Percentage)
Present Votes 160,973,246,476 100.0000000%
Decision Making Disagreeing Votes 300 0.0000002%
Abstain Votes 8,423 0.0000052%
Agreeing Votes 160,973,237,753 99.9999946%
Total Agreeing Votes 160,973,246,176 99.9999998%
Annual Report 2024 323 PT Bank KB Bukopin Tbk
Page 324
Corporate Governance
1. Approve and accept the Company's Annual Report including the Supervisory Duty Report carried out by
the Board of Commissioners for the Fiscal Year ending on December 31, 2023 and ratify the Consolidated
Financial Statements for the Fiscal Year ending on December 31, 2023 which have been audited by the
Mirawati Sensi Idris Public Accounting Firm, in accordance with Report No. 00388/3.0478/AU.1/07/1671-
3/1/V/2024 dated May 20, 2024 with a Fair Opinion in All Material Matters, the financial position of PT Bank KB
Bukopin, Tbk and its subsidiaries as of December 31, 2023 and the consolidated financial performance and
Meeting Resolution cash flow for the year ended on that date, in accordance with Financial Accounting Standards in Indonesia.
2. Grant full release and discharge (acquit et decharge) to the Company's Board of Commissioners and Board
of Directors for the supervisory and management actions that have been carried out during the fiscal year
ending on December 31, 2023, to the extent that such actions do not constitute a criminal act and such
actions are reflected in the Company's Annual Report and Consolidated Financial Statements for the fiscal
year ending on December 31, 2023.
Follow up/Realization Has been realized
Appointment of Public Accountant and/or Public Accounting Firm to Audit the Company's Financial Report for the
Second Meeting Agenda
2024 Fiscal Year along with the determination of their honorarium.
Number of Shareholders Throughout the Meeting Agenda, there were no questions from Shareholders and/or Proxies/Shareholder
Asking Questions Representatives.
By Voting
Total (Shares) (Percentage)
Present Votes 160,973,246,476 100.0000000%
Decision Making Disagreeing Votes 2,059,978 0.0012797%
Abstain Votes 8,623 0.0000054%
Agreeing Votes 160,971,117,875 99.9987149%
Total Agreeing Votes 160,973,186,498 99.9987203%
1. Approving to delegate authority to the Company's Board of Commissioners to appoint a Public Accountant
and/or Public Accounting Firm to conduct an Audit of the Company's Consolidated Financial Statements
for the 2024 Fiscal Year and/or other periods in the 2024 Fiscal Year for the purposes and interests of the
Company.
2. Approve the granting of authority and power to the Company's Board of Commissioners to determine the
amount of audit service fees, additional scope of work required and other reasonable requirements for the
Meeting Resolution
Public Accountant and/or Public Accounting Firm.
3. 3Grant authority and power to the Company's Board of Commissioners to appoint a replacement Public
Accountant and/or Public Accounting Firm in the event that the appointed Public Accountant and/or Public
Accounting Firm for any reason cannot complete the audit of the Company's and Subsidiaries' Consolidated
Financial Statements for the 2024 Fiscal Year, including determining the audit service fees and other
requirements for the replacement Public Accounting Firm.
Follow up/Realization Has been realized
Approval of the determination of honorarium, salary and/or allowances for the Company's Board of
Third Meeting Agenda
Commissioners and Directors for the 2024 Fiscal Year.
Number of Shareholders Throughout the Meeting Agenda, there were no questions from Shareholders and/or Proxies/Shareholder
Asking Questions Representatives.
By Voting
Total (Shares) (Percentage)
Present Votes 160,973,246,476 100.0000000%
Decision Making Disagreeing Votes 318,300 0.0001977%
Abstain Votes 8,423 0.0000052%
Agreeing Votes 160,972,919,753 99.9997970%
Total Agreeing Votes 160,972,928,176 99.9998023%
Annual Report 2024 324 PT Bank KB Bukopin Tbk
Page 325
Approved to delegate authority to the Company's Board of Commissioners to determine the Remuneration
package for Members of the Company's Board of Commissioners and the Company's Board of Directors with
a maximum total amount of IDR 20,000,000,000 (twenty billion Rupiah) per fiscal year for all members of
Meeting Resolution the Board of Commissioners and with a maximum total amount of IDR 89,000,000,000 (eighty-nine billion
Rupiah) per fiscal year for all members of the Board of Directors, the allocation of which is delegated to the
Board of Commissioners by considering the Company's performance and financial condition as well as the
recommendations of the Remuneration and Nomination Committee.
Follow up/Realization Has been realized
Fourth Meeting Agenda Report on Realization of Use of Limited Public Offering Funds.
Number of Shareholders Throughout the Meeting Agenda, there were no questions from Shareholders and/or Proxies/Shareholder
Asking Questions Representatives.
Decision Making Considering that the Fourth Meeting Agenda is a report, no decisions were taken.
Meeting Resolution -
Follow up/Realization Has been realized
Fifth Meeting Agenda Approval of Amendments to the Company's Articles of Association
Number of Shareholders Throughout the Meeting Agenda, there were no questions from Shareholders and/or Proxies/Shareholder
Asking Questions Representatives.
By Voting
Total (Shares) (Percentage)
Present Votes 160,973,246,476 100.0000000%
Decision Making Disagreeing Votes 3,323,103,224 2.0643823%
Abstain Votes 8,823 0.0000055%
Agreeing Votes 157,650,134,429 97.9356122%
Total Agreeing Votes 157,650,143,252 97.9356177%
1. Approving the amendment to the Company's Articles of Association in order to comply with the Financial
Services Authority Regulation Number 17 of 2023 concerning the Determination of Governance for
Commercial Banks and based on proposals from Shareholders.
2. Granting power and authority to the Company's Board of Directors with the right of substitution to re-draft
Meeting Resolution all provisions of the Company's Articles of Association and take all actions in connection with matters
relating to the amendment to the Articles of Association by taking into account the Company's Articles of
Association and applicable laws and regulations and stating the decisions of the Meeting in a separate
official deed before a Notary including but not limited to obtaining approval from and/or notifying the
results of the Meeting's decisions to the Minister of Law and Human Rights.
Follow up/Realization Already realized in accordance with the Company's Articles of Association No.177 Dated 28 June 2024
Sixth Meeting Agenda Approval of Amendments to the Company's Articles of Association.
Number of Shareholders Throughout the Meeting Agenda, there were no questions from Shareholders and/or Proxies/Shareholder
Asking Questions Representatives.
By Voting
Total (Shares) (Percentage)
Present Votes 160,973,246,476 100.0000000%
Decision Making Disagreeing Votes 2,059,978 0.0012797%
Abstain Votes 8,423 0.0000052%
Agreeing Votes 160,971,178,075 99.9987151%
Total Agreeing Votes 160,971,186,498 99.9987203%
Annual Report 2024 325 PT Bank KB Bukopin Tbk
Page 326
Corporate Governance
1. Approving the respectful resignation of Mr. Eugene K. Galbraith as Independent Commissioner and end the
term of office of Mr. Sukriansyah S. Latief, as Independent Commissioner effective as of the Closing of the
Meeting, giving the highest gratitude and appreciation for all services and dedication that have been given
to the Company.
2. Approving the reappointment of Mr. Jerry Marmen as President Commissioner and Mr. Stephen Liestyo as
Independent Commissioner of the Company, for a period of 3 (three) years from the closing of the Meeting
until the closing of the Annual General Meeting of Shareholders in 2027.
3. Respectfully approving the resignation of Mr. Young Eun Moon as Director of the Company and Mr. Yohanes
Suhardi as Director of the Company, effective as of the closing of the Meeting, giving the highest gratitude
and appreciation for all services and dedication that have been given to the Company.
4. Approving the reappointment of Mr. Robby Mondong as Deputy President Director of the Company and Mr.
Henry Sawali as Director of the Company, for a period of 3 (three) years from the closing of the Meeting until
the closing of the Annual General Meeting of Shareholders in 2027.
5. Furthermore, the composition of the members of the Board of Commissioners and Board of Directors of the
Company is as follows:
Board of Commissioners
President Commissioner: Jerry Marmen
Deputy President Commissioner: Seng Hyup Shin*
Commissioner: Nanang Supriyatno
Independent Commissioner: Stephen Liestyo
Independent Commissioner: Tippy Joesoef
Independent Commissioner: Hae Wang Lee
Meeting Resolution
Board of Directors
President Director: Woo Yeul Lee
Vice President Director: Robby Mondong
Director: Dodi Widjajanto
Director: Henry Sawali
Director: Jung Ho Han
Director: Jang Hyuk Im*
Director: Helmi Fahrudin
*) With the provision that Mr. Seng Hyup Shin and Mr. Jang Hyuk Im are considered effective since being
appointed by the Company after fulfilling all requirements stipulated in POJK Number 27/POJK.03/2016
concerning the Assessment of Capability and Properness for Main Parties of Financial Services Institutions,
POJK Number 37/POJK.03/2017 concerning the Utilization of Foreign Workers and Knowledge Transfer
Programs in the Banking Sector and/or other applicable laws and regulations.
6. Granting power to the Board of Directors with the right of substitution, to state the decisions of the Meeting
regarding changes in the composition of the Company's Board of Directors, with a separate official deed
before a Notary including but not limited to notifying the results of the Meeting's decisions to the Minister of
Law and Human Rights.
7. Granting authority to the Board of Commissioners to determine the division of duties and authorities of each
member of the Board of Directors based on Article 15 paragraph (9) of the Company's Articles of Association.
Mr. Seng Hyup Shin and Mr. Jang Hyuk Im have obtained the results of the fit and proper assessment from the
Follow Up/Realization Financial Services Authority in accordance with the Decree of the Members of the Board of Commissioners of the
Financial Services Authority Number KEPR-111/D.03/2024 and Number KEPR-125/D.03/2024.
Extraordinary GMS
In 2024, KB Bank held 1 (one) Extraordinary GMS on January 24, 2024 and the implementation process was in accordance with the
mechanism stated in POJK No. 15/POJK.04/2020 dated April 20, 2020 concerning the Planning and Implementation of General Meetings
of Shareholders of Public Companies and No. 16/POJK.04/2020 dated April 20, 2020 concerning the Implementation of Electronic
General Meetings of Shareholders of Public Companies as well as the provisions of the Articles of Association of KB Bank.
Annual Report 2024 326 PT Bank KB Bukopin Tbk
Page 327
Notification Announcement Notice Implementation Results and Resolutions
KB Bank has submitted KB Bank has announced KB Bank has issued
Summary of the Minutes
notification of the Extraordinary a summons for an
KB Bank held an Extraordinary of the Extraordinary GMS
the agenda of the General Meeting of Extraordinary General
General Meeting of Shareholders has been announced on
Extraordinary General Shareholders on Meeting of Shareholders
on Friday, January 24, 2024 at the January 26, 2024 on the
Meeting of Shareholders December 18, 2023 on on January 2, 2024 on
Auditorium of the KB Bank Building, Company's website, the
to the OJK on the date/ the Company's website, the Company's website,
3rd Floor, Jalan MT. Haryono Kav. Stock Exchange website
month/year as stated the Stock Exchange the Stock Exchange
50-51 South Jakarta 12770 and the e-GMS provider
in letter No. 19416/DIR/ website and the e-GMS website and the e-GMS
website.
XII/2022 provider website. provider website.
Extraordinary GMS Agenda Changes to the Company's Management Composition
Number of Shareholders Throughout the Meeting Agenda, there were no questions from Shareholders and/or Proxies/Shareholder
Asking Questions Representatives.
By Voting
Total (Shares) (Percentage)
Present Votes 161.343.119.244 100,0000%
Decision Making Disagreeing Votes 32.912 0,00002%
Abstain Votes 2.736.200 0,00170%
Agreeing Votes 161.340.350.132 99,99828%
Total Agreeing Votes 161.343.086.332 99,99998%
1. Approving the respectful resignation of Mr. Seng Hyup Shin as Director of the Company and Mr. Nam Hoon
Cho as Deputy President Commissioner of the Company, effective as of the closing of this Meeting, giving the
highest gratitude and appreciation for all services and dedication that have been given to the Company.
2. Granting full release and discharge of responsibility (acquit et de charge) to Mr. Seng Hyup Shin as
Director of the Company and Mr. Nam Hoon Cho as Deputy President Commissioner of the Company for
the management and supervision actions that have been carried out during their respective terms as
Meeting Resolution
Director of the Company and Deputy President Commissioner, to the extent that such actions are reflected
in the Annual Report and Consolidated Financial Statements of the Company for the fiscal year ending on
December 31, 2023 and do not constitute a criminal act.
3. Appreciating Mr. Seng Hyup Shin and Mr. Nam Hoon Cho for all work results achieved based on the
provisions and capabilities of the Company, the authority to determine the amount of which is delegated to
the Board of Commissioners of the Company.
Annual Report 2024 327 PT Bank KB Bukopin Tbk
Page 328
Corporate Governance
4. Appointing Mr. Jang Hyuk Im as Director of the Company and Mr. Seng Hyup Shin as Deputy President
Commissioner of the Company, for a period of 3 (three) years from the closing of this Meeting until the
closing of the Annual General Meeting of Shareholders for the Fiscal Year 2026.
5. Furthermore, the composition of the members of the Board of Commissioners and Board of Directors of the
Company is as follows:
Board of Commissioners
President Commissioner: Jerry Marmen
Deputy President Commissioner: Seng Hyup Shin*)
Commissioner: Nanang Supriyatno
Independent Commissioner: Tippy Joesoef
Independent Commissioner: Hae Wang Lee
Independent Commissioner: Stephen Liestyo
Independent Commissioner: Sukriansyah S. Latief
Independent Commissioner: Eugene K. Galbraith
Board of Directors
President Director: Woo Yeul Lee
Vice President Director: Robby Mondong
Director: Helmi Fahrudin
Meeting Resolution Director: Dodi Widjajanto
Director: Yohanes Suhardi
Director: Henry Sawali
Director: Young Eun Moon*)
Director: Jung Ho Han
Director: Jang Hyuk Im*)
*) With the provision that Mr. Young Eun Moon, Mr. Jang Hyuk Im and Mr. Seng Hyup Shin are effective since
being determined by the Company after fulfilling all the requirements stipulated in Financial Services
Authority Regulation Number 27/POJK.03/2016 concerning the Assessment of Capability and Properness
for Main Parties of Financial Services Institutions, Financial Services Authority Regulation Number 37/
POJK.03/2017 concerning the Utilization of Foreign Workers and Knowledge Transfer Programs in the Banking
Sector and/or other applicable laws and regulations.
6. Granting power to the Board of Directors with the right of substitution, to state the decisions of the Meeting
regarding changes in the composition of the Company's Board of Directors, with a separate official deed
before a Notary including but not limited to notifying the results of the Meeting's decisions to the Minister
of Law and Human Rights.
7. Granting authority to the Board of Commissioners to determine the division of duties and authorities
of each member of the Board of Directors based on Article 15 paragraph (9) of the Company's Articles of
Association.
Follow Up/Realization Has been realized
Extraordinary GMS Resolution of the Previous Year
In 2023, the Bank has held 1 (one) Annual GMS on June 30, 2023 and 1 (one) Extraordinary GMS on January 31, 2023, and the implementation
process has been in accordance with the mechanisms stated in POJK No. 15/POJK.04/2020 dated April 20, 2020 concerning the
Planning and Implementation of General Meetings of Shareholders of Public Companies and No. 16/POJK.04/2020 dated April 20,
2020 concerning the Implementation of Electronic General Meetings of Shareholders of Public Companies as well as the provisions
the Articles of Association of KB Bank.
Annual Report 2024 328 PT Bank KB Bukopin Tbk
Page 329
2023 Annual GMS
The Annual GMS was held on Friday, June 30, 2023, at the Auditorium of the KB Bank Building, 3rd floor, Jalan MT. Haryono Kav. 50-51
South Jakarta 12770.
No. Meeting Agenda Resolution Realization
1. Approving and accepting the Company's Annual
Report including the Supervisory Duty Report
carried out by the Board of Commissioners for
the Fiscal Year ending on December 31, 2022 and
ratify the Consolidated Financial Statements for
the Fiscal Year ending on December 31, 2022 which
have been audited by the Public Accounting Firm
Approval of the Company's Annual Report Kosasih, Nurdiyaman, Mulyadi, Tjahyo, and Rekan,
including the Supervisory Duty Report in accordance with Report No. 00328/2.1051/
carried out by the Board of Commissioners AU.1/07/1671-2/1/III/2023 dated March 31, 2023
for the Fiscal Year ending on December 31, with a Fair Opinion in All Material Matters, the
2022 and ratification of the Consolidated financial position of PT Bank KB Bukopin, Tbk and
Financial Statements for the Fiscal Year its subsidiaries as of December 31, 2022 and the
1 ending on December 31, 2022, as well as consolidated Financial performance and cash flow Has been realized
granting full release and discharge (acquit for the year ended on that date, in accordance
et de charge) to the Board of Commissioners with Financial Accounting Standards in Indonesia.
and the Board of Directors of the Company 2. Granting full release and discharge of
for the supervisory and management responsibility (acquit et de charge) to the Board
actions carried out in the Fiscal Year ending of Commissioners and Board of Directors of the
on December 31, 2022. Company for the supervisory and management
actions that have been carried out during the
financial year ending on December 31, 2022, to
the extent that such actions do not constitute
a criminal act and such actions are reflected in
the Company's Annual Report and Consolidated
Financial Statements for the fiscal year ending on
December 31, 2022.
1. Appointing Public Accounting Firm Tanudiredja,
Wibisana, Rintis & Partners (a member firm of
the PwC global network) as the Public Accounting
Firm that will audit the Consolidated Financial
Statements of the Company and Subsidiaries for
the 2023 Fiscal Year.
2. Approving the granting of authority and power to
the Company's Board of Commissioners to appoint
a Public Accounting Firm and/or Public Accountant
to conduct an audit of the Company's Consolidated
Financial Statements for other periods in the
2023 Fiscal Year if necessary for the purposes and
Appointment of Public Accounting Firm to interests of the Company.
Examine the Company's Financial Report for 3. Granting the delegation of authority to the
2 Has been realized
the 2023 Fiscal Year and Determination of Company's Board of Commissioners to determine
Honorarium the amount of audit service fees, additional
scope of work required and other reasonable
requirements for the Public Accounting Firm.
4. Granting the authority and power to the Company's
Board of Commissioners to appoint a replacement
Public Accounting Firm in the event that the Public
Accounting Firm Tanudiredja, Wibisana, Rintis &
Partners for any reason cannot complete the audit
of the Consolidated Financial Statements of the
Company and Subsidiaries for the 2023 Fiscal Year,
including determining the audit service fees and
other requirements for the replacement Public
Accounting Firm.
Annual Report 2024 329 PT Bank KB Bukopin Tbk
Page 330
Corporate Governance
No. Meeting Agenda Resolution Realization
1. Approving and determining the amount of
salary, honorarium and/or allowances for the
Company's Board of Commissioners and Board of
Directors in the 2023 Fiscal Year, which remains in
accordance with the maximum nominal amount
of the remuneration package approved by the
Extraordinary General Meeting of Shareholders on
Approval of the determination of
December 22, 2020.
honorarium, salary and/or allowances for
3 2. Approving to delegate authority to the Board of Has been realized
the Company's Board of Commissioners and
Commissioners to determine the allocation of the
Board of Directors.
amount of salary, honorarium and/or allowances
for each member of the Board of Commissioners
and each member of the Board of Directors
by considering the performance and financial
condition of the Company and taking into account
the recommendations of the Remuneration and
Nomination Committee.
Report on the Realization of the Use of
Proceeds from the Continuous Public Considering that the Fourth Meeting Agenda is a report,
4 Has been realized
Offering of Bonds and Limited Public no decisions were taken.
Offering VI in 2021.
Extraordinary GMS 2023
In 2023, KB Bank held 1 (one) Extraordinary GMS on January 31, 2023, and the process was conducted based on the mechanism stated
in POJK No. 15/POJK.04/2020 dated April 20, 2020 concerning the Planning and Implementation of General Meetings of Shareholders
of Public Companies and No. 16/POJK.04/2020 dated April 20, 2020 concerning the Implementation of Electronic General Meetings of
Shareholders of Public Companies as well as the provisions of the Articles of Association of KB Bank.
No, Meeting Agenda Resolution Realization
1. Accepting the respectful resignation of Mr. Jin Bum Kim as Director of
the Company, effective as of the closing of the Meeting, sending the
highest gratitude and appreciation for all services and dedication that
have been given to the Company.
2. Granting full release and discharge of responsibility (acquit et
de charge) to Mr. Jin Bum Kim as Director of the Company for the
management actions that have been carried out during his tenure as
Director of the Company, to the extent that such actions are reflected
in the Annual Report and Consolidated Financial Statements of the
Company for the fiscal year ending on December 31, 2022 and do not
constitute a criminal act.
3. Appreciating Mr. Jin Bum Kim for all work results achieved based on
Mr. Jung Ho Han, Mr. Wong
the provisions and capabilities of the Company, while the authority to
Eung Moon have received the
determine the amount is delegated to the Board of Commissioners of
results of the fit and proper
the Company.
assessment from the Financial
Changes to the 4. Appointing Mr. Jung Ho Han as Director of the Company, for a period of
1 Services Authority for Foreign
Company’s Management 3 (three) years from the closing of the Meeting until the closing of the
Work and Knowledge Transfer
Annual General Meeting of Shareholders for 2025 Fiscal Year.
Program in the Banking Sector
5. Furthermore, the composition of the members of the Board of
and/or other applicable laws
Commissioners and Board of Directors of the Company is as follows:
and regulations.
Board of Commissioners
President Commissioner Jerry Marmen
Deputy President Commissioner Nam Hoon Cho
Commissioner Nanang Supriyatno
Independent Commissioner Tippy Joesoef
Independent Commissioner Hae Wang Lee
Independent Commissioner Stephen Liestyo
Independent Commissioner Sukriansyah S. Latief
Independent Commissioner Eugene K. Galbraith
Board of Directors
President Director Woo Yeul Lee
Annual Report 2024 330 PT Bank KB Bukopin Tbk
Page 331
No, Meeting Agenda Resolution Realization
Vice President Director Robby Mondong
Director Helmi Fahrudin
Director Dodi Widjajanto
Director Seng Hyup Shin
Director Yohanes Suhardi
Director Henry Sawali
Director Young Eun Moon**)
Director Jung Ho Han**)
**) With the provision that Mr. Young Eun Moon, and Mr. Jung Ho Han
Mr. Jung Ho Han, Mr. Wong
are effective since being determined by the Company after fulfilling all
Eung Moon have received the
the requirements stipulated in Financial Services Authority Regulation
results of the fit and proper
Number 27/POJK.03/2016 concerning the Assessment of Capability and
assessment from the Financial
Changes to the Properness for Main Parties of Financial Services Institutions, Financial
1 Services Authority for Foreign
Company’s Management Services Authority Regulation Number 37/POJK.03/2017 concerning the
Work and Knowledge Transfer
Utilization of Foreign Workers and Knowledge Transfer Programs in the
Program in the Banking Sector
Banking Sector and/or other applicable laws and regulations.
and/or other applicable laws
6. Granting power to the Board of Directors with the right of substitution,
and regulations.
to state the decisions of the Meeting regarding changes in the
composition of the Company's Board of Directors, with a separate
official deed before a Notary including but not limited to notifying the
results of the Meeting's decisions to the Minister of Law and Human
Rights.
7. Granting authority to the Board of Commissioners to determine
the division of duties and authorities of each member of the Board
of Directors based on Article 15 paragraph (9) of the Articles of
Association of the Company
Annual Report 2024 331 PT Bank KB Bukopin Tbk
Page 332
Corporate Governance
BOARD OF COMMISSIONERS
As an integral part of the Bank's organizational structure, the 8. Division of Work and Working Hours of the Board of
Board of Commissioners has a strategic role in overseeing Commissioners;
the company's operations. Its main function is to ensure that 9. Secretariat of the Board of Commissioners and Secretary of
the Bank's management policies are in line with the Articles the Board of Commissioners;
of Association and the vision and mission that have been set. 10. Work Ethics of the Board of Commissioners and Prohibitions;
In addition, the Board of Commissioners functions to provide 11. Transparency;
direction and input to the Board of Directors to support the 12. Closing.
achievement of the Company's goals.
Board of Commissioners Criteria
In carrying out its responsibilities, the Board of Commissioners of
KB Bank emphasizes transparency, accountability, and compliance The criteria for members of the Board of Commissioners are as
with GCG principles. Effective and independent supervision carried follows:
out by the Board of Commissioners contributes to increasing 1. Have good morals, ethics and integrity.
stakeholder trust. Thus, in addition to strengthening the Bank's 2. Capable of carrying out legal acts.
competitiveness, this also maintains the company's reputation 3. In the 5 (five) years prior to appointment and during his/her
and credibility in the long term term of office:
a. Never been declared bankrupt;
Legal Basis b. Never been a member of the Board of Directors and/or a
member of the Board of Commissioners who was found
The legal basis governing the appointment of the Board of guilty of causing a Company to be declared bankrupt;
Commissioners is as follows: c. Never been convicted of committing a crime that is
1. Law No. 40 of 2007 concerning Limited Liability Companies; detrimental to state finances and/or related to the
2. Financial Services Authority Regulation No. 33/POJK.04/2014 financial sector;
concerning the Board of Directors and Board of Commissioners d. d. Never been a member of the Board of Directors and/
of Issuers or Public Companies; or a member of the Board of Commissioners who during
3. Financial Services Authority Regulation No. 17 of 2023 his/her term of office:
concerning the Implementation of Governance for Commercial i) Never held an Annual GMS;
Banks; ii) His/her accountability as a member of the Board
4. Work Guidelines for the Board of Commissioners of KB Bank. of Directors and/or a member of the Board of
Commissioners has never been accepted by the GMS
Board of Commissioners or has never provided accountability as a member of
Work Guidelines/Charter the Board of Directors and/or a member of the Board
of Commissioners to the GMS;
KB Bank has prepared work guidelines for the Board of iii) Have ever caused a Company that has obtained a
Commissioners as a guide in performing its duties and permit, approval or registration from the Financial
responsibilities. These guidelines are regulated in the Decree Services Authority to fail to fulfill its obligation to
of the Board of Commissioners No. 015 of 2019 concerning the submit an annual report and/or financial report to
Guidelines and Work Rules of the Board of Commissioners of PT the Financial Services Authority.
Bank Bukopin Tbk, stipulated on August 5, 2019. 4. Have a commitment to comply with laws and regulations.
5. Have the willingness and ability to carry out continuous
These guidelines are prepared to ensure that every decision learning in order to improve knowledge about banking and
and action taken by the Board of Commissioners aligns with the latest developments related to the financial sector and
the regulations, articles of association, and principles of good other fields that support the implementation of their duties
corporate governance. These guidelines include: and responsibilities.
1. Introduction containing the Legal Basis; 6. Have knowledge and/or expertise in the fields required by
2. Structure of the Board of Commissioners; the Company.
3. Requirements for Members of the Board of Commissioners; 7. All members of the Board of Commissioners have adequate
4. Independent Commissioners; integrity, competence and financial reputation.
5. Appointment and Dismissal of Members of the Board of 8. Members of the Board of Commissioners are prohibited from
Commissioners; having family relationships up to the second degree with fellow
6. Duties, Authorities, Obligations and Responsibilities; members of the Board of Commissioners and/or members of
7. Meetings of the Board of Commissioners and Joint Meetings the Board of Directors.
of the Board of Commissioners with the Board of Directors; 9. Members of the Board of Commissioners must meet the
requirements for a fit and proper assessment in accordance
with the Financial Services Authority Regulation concerning
the Fit and Proper Assessment.
Annual Report 2024 332 PT Bank KB Bukopin Tbk
Page 333
Term of Office Provisions
The terms of office provisions in article 111 paragraph (3) of Law no. 40 of 2007 stipulates that members of the Board of Commissioners
are appointed for a certain period of time and can be reappointed. This is further regulated in article 17 paragraph 3 of the Company’s
Articles of Association which stipulates that members of the Board of Commissioners are appointed by the General Meeting of
Shareholders, each for a period of 3 (three) years starting from the date determined at the GMS until the closing of the annual GMS.
fifth after the year of appointment, without reducing the right of the GMS to terminate at any time by stating the reasons. If his/her
term of office has ended, he can be reappointed for only 1 (one) term of office.
Members of the Board of Commissioners can also be terminated at any time in a GMS resolution based on the facts of the members
of the Board of Commissioners concerned, including:
1. Not/inadequately able to fulfill the obligations agreed upon in the management contract;
2. Unable to conduct his/her duties properly;
3. Violate the provisions of the Articles of Association and/or applicable laws and regulations.
4. Violate the ethics and/or propriety that should be respected as a member of the Board of Directors;
5. Being involved in actions that are detrimental to the Company and/or the country;
6. Being declared guilty by a court decision that has permanent legal force;
7. Resign;
8. Other reasons deemed appropriate by the GMS for the interests and objectives of the Company.
Composition and Basis for Appointment of Members
of the Board of Commissioners in 2024
The composition and number of members of the Board of Commissioners is determined by the GMS by taking into account the Company’s
vision, mission and strategic plans to enable effective, precise and fast decision making, as well as being able to act independently.
Throughout 2024, there will be changes in the composition and number of members of the Board of Commissioners based on the
Resolution of the Extraordinary General Meeting of Shareholders held on January 24 2024, which honorably dismissed Nam Hoon Cho
as Deputy President Commissioner, and appointed Seng Hyu Shin as Deputy President Commissioner of the Company. In addition
the Resolution of the Annual General Meeting of Shareholders held on June 28, 2024 respectfully dismissed Eugene K. Galbraith as
Independent Commissioner and Sukriansyah S. Latief, as Independent Commissioner of the Company.
The composition and structure of the Board of Commissioners who are still active until December 31, 2024 is illustrated in the table below.
Name Position Basis of Appointment Period
2024-Closing of Annual General
Jerry Marmen President Commissioner Annual GMS on June 28, 2024
Meeting of Shareholders 2027
Deputy President 2024-Closing of Annual General
Seng Hyup Shin Extraordinary GMS on January 24, 2024
Commissioner Meeting of Shareholders 2026
2024-Closing of Annual General
Nanang Supriyatno Commissioner Extraordinary GMS on August 25, 2020
Meeting of Shareholders 2024
Extraordinary GMS on December 22, 2024-Closing of Annual General
Tippy Joesoef Independent Commissioner
2020 Meeting of Shareholders 2024
2024-Closing of Annual General
Hae Wang Lee Independent Commissioner Extraordinary GMS on August 25. 2020
Meeting of Shareholders 2024
2024-Closing of Annual General
Stephen Liestyo Independent Commissioner Annual GMS on June 28, 2024
Meeting of Shareholders 2027
Fit and Proper Test
In accordance with Financial Services Authority Regulation no. 27/POJK.03/2016 concerning Fit and Proper Test for Main Parties of
Financial Services Institutions states that prospective members of the Board of Commissioners are required to obtain approval from
the Financial Services Authority before carrying out their actions, duties and functions as Board of Commissioners. Members of the
Board of Commissioners who have passed fit and proper without records and have received approval from the Financial Services
Authority, indicate that each member of the Board of Commissioners has adequate integrity, competence, and financial reputation.
Annual Report 2024 333 PT Bank KB Bukopin Tbk
Page 334
Corporate Governance
Share Ownership of the Board of Commissioners
As a form of implementation of the principle of transparency in Bank governance, all members of the Board of Commissioners of KB
Bank revealed that not a single member owns shares, either in the Company or even in banks and other companies in accordance
with OJK regulations stated in POJK No. 17 of 2023 concerning Implementation of Governance for Commercial Banks.
Members of the Board of Commissioners are required to disclose share ownership of 5% (five percent) or more, both in the bank
concerned and in other banks and companies, domiciled at home and abroad.
Share Ownership (shares)
Name Position Non-Bank
KB Bank Other Banks Financial Other Companies
Institution
Jerry Marmen President Commissioner None None None None
Seng Hyup Shin Deputy President Commissioner 2,300,000 (0.0012241%) None None None
Nanang Supriyatno Commissioner None None None None
Tippy Joesoef Independent Commissioner None None None None
Hae Wang Lee Independent Commissioner None None None None
Stephen Liestyo Independent Commissioner None None None None
Policy Regarding Concurrent Positions of the Board of Commissioners
1. Members of the Board of Commissioners are prohibited from holding concurrent positions as members of the Board of Directors,
members of the Board of Commissioners or Executive Officers:
a. at financial institutions or financial companies, whether banks or non-banks;
b. in more than 1 (one) non-financial institution or non-financial company, whether domiciled at home or abroad.
2. Does not include concurrent positions as intended in paragraph (1) in the case of:
a. members of the Board of Commissioners serve as members of the Board of Directors, members of the Board of Commissioners
or Executive Officers who carry out supervisory functions in 1 (one) non-bank subsidiary company controlled by the Bank;
b. Non-Independent Commissioners conduct the functional duties of Bank shareholders in the form of legal entities in the
Bank’s business group; and/or
c. Members of the Board of Commissioners hold positions in non-profit organizations or institutions.
3. Duties in the position and function as intended in paragraph (2) can be carried out as long as the person concerned does not
neglect the implementation of their duties and responsibilities as a member of the Bank’s Board of Commissioners.
Name Position Position in Other Companies/Institutions
Jerry Marmen President Commissioner -
Seng Hyup Shin Deputy President Commissioner Global Growth Supporting Division Head (Managing Director)
Nanang Supriyatno Commissioner -
Tippy Joesoef Independent Commissioner -
Hae Wang Lee Independent Commissioner -
Stephen Liestyo Independent Commissioner -
Board of Commissioners Affiliate Relations
Regarding the affiliate relationship of the Bank’s Board of Commissioners, it is in accordance with POJK No. 17 of 2023 concerning the
Implementation of Governance for Commercial Banks. The detailed information is available in the following table:
Annual Report 2024 334 PT Bank KB Bukopin Tbk
Page 335
Financial Relation With Family Relation with
Management
Board of Board of Board of Board of Relation
Nama Jabatan
Commissioner Directors
Shareholder
Commissioner Directors
Shareholder
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Jerry President
√ √ √ √ √ √ √
Marmen Commissioner
Seng Hyup Deputy President
√ √ √ √ √ √ √
Shin Commissioner
Nanang
Commissioner √ √ √ √ √ √ √
Supriyatno
Tippy Independent
√ √ √ √ √ √ √
Joesoef Commissioner
Hae Wang Independent
√ √ √ √ √ √ √
Lee Commissioner
Stephen Independent
√ √ √ √ √ √ √
Liestyo Commissioner
Duties, Rights, and Obligations 5. In performing supervision as intended in point 3 (three), the
Board of Commissioners is prohibited from participating in
A description of the duties, rights, and obligations of the Board of decision making on the Company’s operational activities,
Commissioners have been regulated in the Board of Commissioners except:
Work Guidelines. The following is a further explanation of these a. Provision of funds to related parties as regulated in the
duties, rights, and obligations. provisions regarding the loan maximum limit of the Public
Company;
Duties b. Other matters stipulated in the Company’s Articles of
Association or applicable laws and regulations.
In the Board of Commissioners’ Work Guidelines and Regulations, 6. Decision making for the Company’s operational activities by
the Board of Commissioners is tasked with supervising the Board of Commissioners as referred to in point 5 is part of
management policies and the overall running of management. The the supervisory duties of the Board of Commissioners, so that
Board of Commissioners provides advice to the Board of Directors it does not negate the responsibility of the Board of Directors
in accordance with the Company’s objectives and applicable laws for the implementation of the Company’s management;
and regulations. The Board of Commissioners also ensures that all 7. Carrying out a self-assessment to assess the performance of
Directors’ decisions are in accordance with the company’s values the Board of Commissioners in accordance with applicable
and support the achievement of the Company’s long-term goals. laws and regulations;
8. Ensuring that the Board of Directors has followed up on audit
In the Board of Commissioners’ Work Guidelines and Regulations, findings and recommendations from the Company’s internal
the Board of Commissioners is tasked with supervising audit work unit, external auditors, results of supervision by
management policies and the course of management in general, the Financial Services Authority and/or results of supervision
as well as providing advice to the Board of Directors, in accordance by other authorities;
with the Company’s aims and objectives as well as applicable 9. Reporting to the Financial Services Authority no later than 7
laws and regulations. (seven) working days after discovery:
a. Violation of laws and regulations in the financial and
In completing its duties, the Board of Commissioners is obliged banking sector;
and responsible for: b. Circumstances or predicted conditions that could endanger
1. Conducting duties and responsibilities independently and in the continuity of the Company’s business.
good faith, with full responsibility and prudence; 10. Providing sufficient time to carry out duties and responsibilities
2. Ensuring that Good Governance is implemented in every optimally;
Company business activity at all organizational levels; 11. Under certain conditions, the Board of Commissioners is
3. Conducting supervision over the implementation of the duties obliged to hold an Annual GMS and other GMS in accordance
and responsibilities of the Board of Directors and provide with its authority as regulated in statutory regulations and
advice to the Board of Directors; the Articles of Association;
4. In performing supervision as referred to in point 3 (three), 12. In order to support the effective implementation of its duties
the Board of Commissioners is obliged to direct, monitor and responsibilities, the Board of Commissioners is obliged
and evaluate the implementation of the Company’s strategic to form at least:
policies; a. Audit Committee;
b. Risk Monitoring Committee;
c. Remuneration and Nomination Committee;
Annual Report 2024 335 PT Bank KB Bukopin Tbk
Page 336
Corporate Governance
d. Integrated Governance Committee;
e. Other Committees if required by statutory regulations. Appointment of committee members as referred to in point 12 (twelve),
must be carried out by the Board of Directors based on the decision of the Board of Commissioners meeting.
13. Ensuring that the committee formed as intended in point 12 (twelve) carries out its duties effectively;
14. Each member of the Board of Commissioners is jointly and severally responsible for losses to the Company caused by errors or
negligence of members of the Board of Commissioners in completing their duties;
15. Members of the Board of Commissioners cannot be held responsible for the Company’s losses as referred to in point 15 (fifteen)
if they can prove:
a. The loss was not due to his/her fault or negligence;
b. Has carried out management in good faith, full responsibility and prudence for the benefit and in accordance with the aims
and objectives of the Company;
c. Have no conflict of interest, either directly or indirectly, regarding management actions that result in losses.
16. Have taken action to prevent the occurrence or continuation of such losses.
Rights and Authorities of the Board of Commissioners
The Board of Commissioners has the authority to:
1. Check books, documents of evidence, inventory of goods, check and match the condition of cash (for verification purposes) and
other securities and find out all actions that have been carried out by the Board of Directors;
2. Entering buildings and grounds or other places used or controlled by the Company. Request information/ explanations from the
Directors and/or other officials regarding all issues relating to the management of the Company. Know all policies and actions
that have been and will be implemented by the Board of Directors;
3. Request the Board of Directors and/or other officials under the Board of Directors with the knowledge of the Directors to attend
the Board of Commissioners Meeting;
4. Temporarily suspend members of the Board of Directors in accordance with the provisions of the Articles of Association;
5. Establish an Audit Committee, Remuneration and Nomination Committee, Risk Monitoring Committee, and Financial Conglomeration
Integrated Governance Committee and other committees if deemed necessary taking into account applicable regulations;
6. Use experts for certain matters and within a certain period of time at the Company’s expense, if deemed necessary and taking
into account applicable regulations;
7. Conduct the Company’s management in certain circumstances for a certain period of time in accordance with the provisions of
the Company’s Articles of Association;
8. Attend meetings of the Board of Commissioners and provide views on matters discussed;
9. Carry out other supervisory authority as long as it does not conflict with statutory regulations, the Articles of Association and/
or GMS resolutions.
Division of Duties of the Board of Commissioners
The division of duties among members of the Board of Commissioners ensures optimal focus in decision making and company
supervision. Each member is responsible for a specific area, ensuring the implementation of tasks runs smoothly and efficiently, as
well as creating clarity about their respective roles both collectively and individually.
Name Position Task Field
• Member of the Risk Monitoring Committee
Jerry Marmen President Commissioner
• Member of the Remuneration & Nomination Committee
• Member of the Risk Monitoring Committee
Seng Hyup Shin Deputy President Commissioner
• Member of the Remuneration & Nomination Committee
• Member of the Risk Monitoring Committee
Nanang Supriyatno Commissioner
• Member of the Remuneration & Nomination Committee
• Member of the Audit Committee
Tippy Joesoef Independent Commissioner • Chairman of the Risk Monitoring Committee
• Member of the Remuneration & Nomination Committee
• Chairman of the Remuneration & Nomination Committee
Hae Wang Lee Independent Commissioner
• Member of the Integrated Governance Committee
• Chairman of the Audit Committee
Stephen Liestyo Independent Commissioner • Chairman of the Integrated Governance Committee
• Member of the Risk Monitoring Committee
Annual Report 2024 336 PT Bank KB Bukopin Tbk
Page 337
Throughout 2024, the Board of Commissioners has provided
Independence of the Board recommendations and carried out the duties and responsibilities
of Commissioners of the Board of Commissioners through forums, including:
1. Board of Commissioners meetings which may also invite the
In carrying out its functions, duties and responsibilities, the Board Directors);
of Commissioners of KB Bank always prioritizes the principle of 2. Joint meetings between the Board of Commissioners and the
independence and upholds the interests of the Bank above their Board of Directors.
own personal interests. The Board of Commissioners ensures that 3. Committee meetings are under the supervision of the Board
in doing its duties, it is not influenced by any party. of Commissioners, consisting of Audit Committee Meetings,
Risk Monitoring Committee Meetings, Integrated Governance
This principle of independence is the main basis for decision Committee Meetings and Remuneration and Nomination
making and supervision of the Board of Commissioners. The Committee Meetings. At the Committee Meeting, the Directors
Board of Commissioners acts neutrally and objectively, without or members of the Board of Directors may also be invited.
any influence from external or internal parties that could disrupt
the integrity and credibility of the decisions taken. Management of Conflicts of Interest
of the Board of Commissioners
By prioritizing the interests of the Bank, the Board of Commissioners
ensures that all decisions taken have a positive impact on Conflict of interest in the Board of Commissioners’ Guidelines
the growth and business continuity of KB Bank. The Board of and Regulations is explained as a situation where the interests of
Commissioners is committed to acting fairly and transparently individual members of the Board of Commissioners may conflict
in every aspect of company management, so as to strengthen with the Company’s interests in achieving company goals. This
the trust of stakeholders and maintain the good reputation of includes increasing profits, company value, achieving the vision,
the Bank. completing the mission, and implementing the resolutions of the
General Meeting of Shareholders.
Decisions that Require Approval
from the Board of Commissioners Management of conflicts of interest is strictly regulated in these
guidelines. The Board of Commissioners is required to avoid
During 2024, the Board of Commissioners has carried out its duties conflicts of interest in various ways, including:
and responsibilities in the context of carrying out supervision 1. Other parties or personal initiatives that can be categorized
as follows: as efforts to utilize the Bank for personal, family and/or other
1. Direct and evaluate the preparation of the Bank’s strategic party interests that can harm or reduce the Bank’s profits;
policies, including the Corporate Strategy and Bank Business 2. Other parties or personal initiatives that could potentially
Plan (RBB) for the 2024-2026 period; be categorized as taking and/or receiving personal benefits
2. Evaluate the implementation of the Bank’s strategic policies from the Bank other than remuneration and other facilities
in 2024, the achievement of the Bank’s Business Plan (RBB) determined by the General Meeting of Shareholders;
and monthly Financial Performance in 2024; 3. Decision making where personally or in any way, either
3. Approval of the appointment of a Public Accounting Firm in directly or indirectly, members of the Board of Directors have
accordance with the Decision of the 2024 Annual General a personal interest in it.
Meeting of Shareholders;
4. Provide approval for the provision of credit facilities, credit Risk Management Certificate
restructuring, and investment above a certain limit as well
as the provision of credit facilities to related parties, which In facing increasingly complex risks in banking activities, it is
is the authority of the Board of Commissioners. important for the Company to have bank administrators and
5. Approving policies and policy changes as a part of the Board officials who have competence in risk management. In accordance
of Commissioners’ authority. with Bank Indonesia Regulation no. 11/19/PBI/2009, the Board
of Commissioners and the Board of Directors must have a Risk
The Board of Commissioners of KB Bank not only supervises, but Management Certificate issued by a Professional Certification
also provides active advice to the Board of Directors. The Board of Institute, with the following classification:
Commissioners ensures that supervisory and advisory decisions
become more effective by interacting regularly in formal meetings
and informal dialogue with all Directors or certain members
of the Board of Directors. By providing continuous advice, the
Board of Commissioners helps the Board of Directors formulate
effective business strategies, identify risks, and maintain the
Bank’s operations according to standards.
Annual Report 2024 337 PT Bank KB Bukopin Tbk
Page 338
Corporate Governance
Position Level Valid Period
Board of Commissioner At least level 1 4 years
Board of Commissioner At least level 2 4 years
Board of Commissioner and Board of Director with assets of 1 to 10 T 4 2 years
In the event that the validity period of the certification has expired, a periodic Refreshment Program must be carried out at least once
every four years for level 1 and 2; or one time in two years for level 3, 4 and 5.
This following table explains the risk management certificate owned by the Board of KB Bank in 2024.
Name Position Qualification Institution Issuing the Certificate
Jerry Marmen President Commissioner 7 Risk Management Certification Body (BSMR)
Seng Hyup Shin Deputy President Commissioner 7 Risk Management Certification Body (BSMR)
Nanang Supriyatno Commissioner 6 Risk Management Certification Body (BSMR)
Tippy Joesoef Independent Commissioner 6 Risk Management Certification Body (BSMR)
Hae Wang Lee Independent Commissioner 6 Risk Management Certification Body (BSMR)
Stephen Liestyo Independent Commissioner 6 Risk Management Certification Body (BSMR)
Company Introduction Program for New Commissioners
The Introduction Program for newly appointed Board of Commissioners aims to provide an in-depth understanding of the Company. This
includes an understanding of the duties and responsibilities of the Board of Commissioners as well as the business processes carried
out by the Board of Directors. The ultimate goal is for the Board of Commissioners to work in harmony with other Company Organs.
In this program, the new Board of Commissioners will be introduced to the Company's operations, vision and strategy led by the Board
of Directors. They will also study the regulatory framework, internal policies and best practices used by the Company.
In addition, the Introduction Program aims to facilitate interaction between the Board of Commissioners and other Company Organs.
With a comprehensive understanding of the Company, the Board of Commissioners can contribute effectively in strategic decision
making and supervision, as well as maintaining harmony between various organs in achieving common goals. The Company's
introduction program includes:
1. Introduction to the business and divisions in the Company;
2. Introduction to Company culture;
3. The Company participates in training programs in areas appropriate to the supervision concerned;
4. Submission of Company documents, including; Annual Report, Bank Business Plan (RBB).
In connection with the change in the composition of the Board of Commissioners, KB Bank carried out an introduction program for
the new member of the Board of Commissioners, namely Seng Hyup Shin on January 24, 2024, in Jakarta.
Training and Competency Development Program in 2024
KB Bank is committed to implementing training and competency development programs for all members of the Board of Commissioners.
This aims to strengthen the role and effectiveness of the supervisory function carried out by the Board of Commissioners, as well as
ensure the sustainability of good governance in all aspects of the Bank's operations. The training and competency development of
the Board of Commissioners during 2024 are as follows:
Annual Report 2024 338 PT Bank KB Bukopin Tbk
Page 339
Name and Education and
Education and Training Materials Venue/Date Organizer
Position Training Types
• Kick Off RKA SKAI • Internal Training
• Jakarta, March 21, 2024
• Refresher Workshop RKA SKAI • Internal Training
Jerry Marmen • Jakarta, July 26,2024
Training and • National Convention Draft RSKKNI BID • OJK
(President • Surabaya, July 8, 2024
Workshop SMR • OPPA ACADEMY
Commissioner) • Jakarta, October 4, 2024
• Korean Language Training • Rinto Teguh
• Jakarta, May 11, 2024
• Online APU PPT For Executive
Seng Hyup Shin
(Deputy President Training Online APU PPT For Executive Jakarta, November 5, 2024 Rinto Teguh
Commissioner)
• Anti-Corruption and Anti-Fraud
• Jakarta, July 19, 2024 • AAFM
Nanang Training
• Jakarta, July 9, 2024 • IRPA & BSMR
Supriyatno Training • BSMR Commissioner Recertification
• Jakarta, October 4, 2024 • OPPA ACADEMY
(Commissioner) • Korean Language Training
• Jakarta, November 5, 2024 • Rinto Teguh
• Online APU PPT For Executive
• Kick Off RKA SKAI • Jakarta, March 21, 2024 • Internal Training
• RKA SKAI Refresher Workshop • Jakarta, July 26, 2024 • Internal Training
Tippy Joesoef
Training and • Anti-Corruption & Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
(Independent
Workshop • SMR J6 Exam (Commissioner) • Jakarta, September 27, 2024 • LSPP
Commissioner)
• Korean Language Training • Jakarta, October 4, 2024 • OPPA ACADEMY
• Online APU PPT For Executive • Jakarta, November 5, 2024 • Rinto Teguh
• Anti-Corruption and Anti-Fraud • Jakarta, July 19, 2024 • AAFM
Hae Wang Lee Training • Jakarta, July 9, 2024 • IRPA & BSMR
(Independent Training • BSMR Commissioner Recertification • Jakarta, November 5, 2024 • Rinto Teguh
Commissioner) • Online APU PPT For Executive • Jakarta, December 11, 2024 • Webinar FKDKP
• FKDKP Webinar
• Kick Off RKA SKAI • Jakarta, March 21, 2024 • Internal Training
• RKA SKAI Refresher Workshop • Jakarta, July 26, 2024 • Internal Training
Stephen Liestyo • Anti-Corruption & Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
Training and
(Independent • Commissioner Smr Recertification • Jakarta, July 9, 2024 • IRPA & BSMR
Workshop
Commissioner) • Korean Language Training • Jakarta, October 4, 2024 • OPPA ACADEMY
• Online APU PPT For Executive • Jakarta, November 5, 2024 • Rinto Teguh
• FKDKP Webinar • Jakarta, December 11, 2024 • FKDKP
Mechanism for Resignation and Dismissal of The Board of Commissioners
A member of the Board of Commissioners may resign before the end of his/her term of office by notifying the Company in writing
of his/her intention with a copy to the Shareholders, Directors and other members of the Board of Commissioners at least 30 (thirty
days) before the date of his/her resignation and the Company is required to hold a GMS within a period of no later than 90 (ninety)
days after receipt of the Letter of Resignation, to follow up on the matter or if not, the resignation will be considered valid without
requiring GMS approval. Before the resignation becomes effective, the relevant Board of Commissioners is still obliged to complete
its duties and responsibilities in accordance with the Articles of Association.
Board of Commissioners Performance Assessment
There are several types of assessment procedures to view the performance of the Board of Commissioners, two of which are described
as follows:
Performance Assessment of The Board of Commissioners by the GMS
Every year, the performance of the Board of Commissioners is assessed at the General Meeting of Shareholders. The assessment is
carried out based on the duties and obligations regulated in the Legislative Regulations and Articles of Association, as well as the
mandate of Shareholders.
Evaluation criteria are submitted openly to the Board of Commissioners since their appointment. The evaluation results, both overall and
individual, become an integral part of the Board of Commissioners' compensation and incentive scheme. Evaluation of individual performance
is an important consideration for Shareholders when considering the dismissal or reappointment of members of the Board of Commissioners.
The results of the performance evaluation of the Board of Commissioners, both collectively and individually, are used as a tool for
evaluating and improving the effectiveness of the Board of Commissioners' performance as a whole.
Annual Report 2024 339 PT Bank KB Bukopin Tbk
Page 340
Corporate Governance
Procedures for Implementing the Board of
Procedures for Implementing the Performance Commissioners' Performance Self-Assessment
Assessment of the Board of Commissioners
Implementation of the GCG Self-Assessment for the performance
The performance of the Board of Commissioners is reported to of the Board of Commissioners begins with a self-assessment of
Shareholders through the GMS based on the Board Manual and each member's performance by filling in a performance sheet
the performance targets of the Board of Commissioners. template and the results will be provided to shareholders at the
Annual GMS for evaluation and used as a basis for determining
Board of Commissioners Performance Evaluation the dismissal and/or reappointment of members of the Board
Criteria of Commissioners.
The General Meeting of Shareholders determines the performance Board of Commissioners Performance Evaluation
criteria for the Board of Commissioners and individual members of Criteria
the Board of Commissioners. Criteria for evaluating the individual
performance of the Board of Commissioners include: The GCG Self Assessment is carried out using the criteria of SE
1. Level of attendance at Board of Commissioners Meetings and OJK No. 13/SEOJK.03/2017 of 2017 concerning the Implementation
meetings with existing committees; of Governance for Commercial Banks. The assessment of the
2. Contribution to the Company's supervision process; performance of the Board of Commissioners includes the following
3. Involvement in certain assignments; matters:
4. Commitment to advancing the Company's interests; 1. Personal Evaluation;
5. Achieving the realization of the annual work program; 2. Competency Evaluation;
6. Compliance with applicable laws and regulations and Company 3. Performance of Board of Commissioners Committees and
policies. recommendations for necessary improvements (if any);
4. Effectiveness of Implementation of Responsibilities and Work
The Party Conducting the Assessment Processes of the Board of Commissioners;
5. Effectiveness of Board of Commissioners Meetings.
The party that assesses the performance of the Board of
Commissioners is the Shareholders at the GMS. The Party Conducting the Assessment
Board of Commissioners Performance Assessment The party that carries out the assessment of the performance
Results of the Board of Commissioners is the Compliance Group as the
work unit that carries out assessments of GCG implementation
Throughout 2024, the Board of Commissioners has carried out factors in the Company.
its role in overseeing the running of the Company in accordance
with applicable regulations. To ensure the effectiveness of Performance Assessment of Committees under
supervision, the Board of Commissioners first prepares an Annual The Board of Commissioners
Work Plan which serves as a guideline for each of its members.
This work plan is prepared by considering the duties, authorities, The Board of Commissioners has supporting committees which
and responsibilities carried out by the Board of Commissioners. have duties and responsibilities to support the performance
Throughout 2024, by adhering to these guidelines, the Board of of the Board of Commissioners. These committees have clear
Commissioners is able to carry out its duties well. work guidelines, so that the implementation of their duties
can be directed and effective. The committees under the Board
Performance Assessment of the Board of of Commissioners are the Audit Committee, Risk Monitoring
Commissioners using the GCG Self-Assessment Committee, Remuneration and Nomination Committee and
Method Integrated Governance Committee.
The performance assessment of the Board of Commissioners Audit Committee
is carried out regularly 2 (two) times a year, namely in June
and December. The performance assessment of the Board of The Audit Committee has duties and responsibilities to supervise
Commissioners is carried out through Self Assessment based the effectiveness of the internal control system, risk management,
on Financial Services Authority Regulation No. 17 of 2023 and internal audit, financial reporting processes. The Board of
Financial Services Authority Circular No. 13/SEOJK.03/2017 which Commissioners assesses that the Audit Committee has carried
requires Commercial Banks to carry out an assessment of the out its duties and responsibilities well.
implementation of Bank governance.
The assessment criteria used by the Board of Commissioners
include:
1. Attendance and activeness in meetings;
2. Recommendations given to the Board of Commissioners;
3. Timely reporting.
Annual Report 2024 340 PT Bank KB Bukopin Tbk
Page 341
Risk Monitoring Committee Risk monitoring committee supports the effective implementation of the duties and responsibilities of the Board of Commissioners related to risk supervision. The Board of Commissioners assesses that the Risk Monitoring Committee has carried out its duties and responsibilities well. The assessment criteria used by the Board of Commissioners include: 1. Attendance and activeness in meetings; 2. Recommendations given to the Board of Commissioners; 3. Timely reporting. Remuneration and Nomination Committee Remuneration and Nomination Committee carry out the functions and duties of the Board of Commissioners related to remuneration and nomination of members of the Board of Directors and members of the Board of Commissioners. The Board of Commissioners assesses that the Remuneration and Nomination Committee has carried out its duties and responsibilities well. The assessment criteria used by the Board of Commissioners include: 1. Attendance and activeness in meetings; 2. Recommendations given to the Board of Commissioners; 3. Timely reporting. Integrated Governance Committee Integrated Governance Committee assists the Board of Commissioners in evaluating the implementation of Integrated Governance at least through assessing the adequacy of internal control and implementing the compliance function in an integrated manner. The assessment criteria used by the Board of Commissioners include: 1. Attendance and activeness in meetings; 2. Recommendations given to the Board of Commissioners; 3. Timely reporting. Annual Report 2024 341 PT Bank KB Bukopin Tbk
Page 342
Corporate Governance
INDEPENDENT COMMISSIONER
Independent Commissioners, as members of the Board of Commissioners, have an important role in ensuring transparency, accountability
and sustainability of the Company's operations. Independent Commissioners have no financial, management, share ownership or
family relationships with the Board of Directors, other members of the Board of Commissioners, controlling shareholders or with the
Bank itself which could interfere with their independence in making decisions.
In 2024, KB Bank have 3 (three) Independent Commissioners, in accordance with POJK provisions, whose duty is to supervise the Company's
activities independently and safeguard the interests of all stakeholders. Through the presence of Independent Commissioners, KB
Bank strengthens its commitment to good corporate governance practices and supports sustainable growth.
Criteria for Determining Independent Commissioners
The requirements for appointing members of the Independent Board of Commissioners are at least the same as the requirements
for appointing non-Independent Board of Commissioners members plus several other rules in OJK Regulation No. 33/POJK.04/2014
as follows:
Independent Commissioners
Criteria Hae
Tippy Stephen
Wang
Joesoef Liestyo
Lee
Not a person who works or has the authority and responsibility to plan, lead, control or supervise the
activities of the Issuer or Public Company within the last 6 (six) months, except for reappointment as √ √ √
an Independent Commissioner of the Issuer or Public Company in the following period.
Does not own shares, either directly or indirectly, in the Issuer or Public Company. √ √ √
Has no affiliation with the Issuer or Public Company, members of the Board of Commissioners,
√ √ √
members of the Board of Directors, or Major Shareholders of the Issuer or Public Company.
Has no direct or indirect business relationship related to the business activities of the Issuer or Public
√ √ √
Company.
Statement of Independence of Each Independent Commissioner
A statement of independence from members of the Independent Board of Commissioners stating that they have no affiliation with
the Company will then be submitted to the OJK.
The following is proof of the statement of independence of the Independent Board of Commissioners of KB Bank:
Annual Report 2024 342 PT Bank KB Bukopin Tbk
Page 343
Annual Report 2024 343 PT Bank KB Bukopin Tbk
Page 344
Corporate Governance
BOARD OF DIRECTORS
The Board of Directors plays an important role in the Company's 8. Sanctions
managerial structure, fully responsible for the Bank's operations 9. Others
and strategies. The Board of Directors' main task is to ensure 10. Conclusion.
that the policies taken are in line with the Bank's vision and
mission. As a party representing the Bank, the Board of Directors Directors' Criteria
has the authority to act on behalf of the Bank, both in legal
and business matters, in accordance with the provisions of the The criteria for the Company's Directors are adjusted to Financial
articles of association. The existence of the Board of Directors Services Authority Regulation no. 33/POJK.04/2014 concerning
greatly determines the achievement of the Bank's goals, which Directors and Board of Commissioners of Issuers or Public
include financial achievements and compliance with applicable Companies. In addition, the Company also sets additional criteria,
regulations. namely:
1. Have experience in the operational field as a Bank Executive
Legal Basis Officer for at least 5 years;
2. Prepared by the Remuneration and Nomination Committee
1. Law No. 40 of 2007 concerning Limited Liability Companies; which is approved by the Board of Commissioners.
2. OJK Regulation No. 33/POJK.04/2014 concerning Directors
and Board of Commissioners of Issuers or Public Companies; Terms of Office
3. OJK Regulation No. 17 of 2023 concerning Implementation of
Governance for Commercial Banks; Apart from being determined at the GMS, the Board of Directors'
4. Articles of Association of PT Bank KB Bukopin Tbk. work guidelines also determine the term of office of appointed
Directors for a period of 3 (three) years from the closing of the
Directors' Work Guidelines/Charter GMS when appointed, and if there are members of the Board of
Directors whose term of office has ended they can be reappointed
The Board of Directors Charter is prepared as a guideline for in accordance with the Company's Articles of Association.
carrying out the duties and responsibilities of the Board of
Directors efficiently, effectively, transparently, competently, Composition and Basis for
independently and accountably so that it can be accepted by all Appointment of Members of The
interested parties and in accordance with statutory regulations. Board of Directors in 2024
The Board of Directors' Charter is regularly reviewed to adapt to
current conditions. The Board of Directors' Work Guidelines and In 2024, there was a change in the composition of the Board of
Regulations (Charter) currently in effect are based on Decree No. Directors based on the Resolution of the Extraordinary General
28 of 2022 concerning Guidelines and Work Rules for the Board of Meeting of Shareholders held on January 24, 2024, which honorably
Directors of KB Bank, which covers aspects regarding: dismissed Seng Hyup Shin as Director of the Company, and
1. Introduction; appointed Jang Hyuk Im as Director of the Company. In addition,
2. Composition of the Board of Directors; the Resolution of the Annual General Meeting of Shareholders
3. Work Ethics; held on June 28, 2024, honorably dismissed Young Eun Moon as
4. Working Time; Director of the Company and Yohanes Suhardi as Director of the
5. Board of Directors Meeting Company.
6. Implementation of GCG Corporate Governance;
7. Leave/temporary absence
Annual Report 2024 344 PT Bank KB Bukopin Tbk
Page 345
The composition and composition of the Board of Directors in effect on December 31, 2024 can be viewed as follows.
Name Position Basis of Appointment Period
2022-Closing of the Annual General Meeting of Shareholders for
Woo Yeul Lee President Director Annual GMS on May 25, 2022
the 2024 Fiscal Year
Robby Mondong Vice President Director Annual GMS on June 28, 2024 2024-Closing of the 2027 Annual General Meeting of Shareholders
Extraordinary GMS on August 2020-Closing of the Annual General Meeting of Shareholders for
Helmi Fahrudin Director
25, 2020 the Fiscal Year 2024
Extraordinary GMS on August 2020-Closing of the Annual General Meeting of Shareholders for
Dodi Widjajanto Director
25, 2020 the Fiscal Year 2024
Henry Sawali Director Annual GMS on June 28, 2024 2024-Closing of the 2027 Annual General Meeting of Shareholders
Extraordinary GMS on January 2023-Closing of the Annual General Meeting of Shareholders for
Jung Ho Han Director
31, 2023 the 2025 Fiscal Year
Extraordinary GMS on January 2024-Closing of Annual General Meeting of Shareholders for
Jang Hyuk Im Director
24, 2024 Financial Year 2026
Fit and Proper Test
OJK Regulation no. 27/P0JK.03/2016 concerning the Fit and Proper Test for Main Parties of Financial Services Institutions, which states
that the managers or managers of financial institutions must meet the fit and proper criteria to serve as members of the Board of
Directors and Board of Commissioners. This assessment covers several aspects, namely integrity, financial suitability or reputation,
and the competency of prospective bank administrators. In this context, integrity refers to honesty and trustworthiness, financial
worthiness or reputation refers to financial and professional track record, while competence includes technical and managerial
abilities relevant to carrying out the duties and functions assigned to the Board of Directors and Board of Commissioners. This
assessment is key in ensuring that the managers or administrators of financial institutions have adequate capacity to carry out the
responsibilities of the Board of Directors and Board of Commissioners effectively and responsibly.
Name Position OJK Approval Effective Date
Woo Yeul Lee President Director KEP-4/D.03/2023 January 5, 2023
Robby Mondong Vice President Director KEP-65/D.03/2022 April 28, 2022
Helmi Fahrudin Director KEP-35/D.03/2021 April 22, 2021
Dodi Widjajanto Director KEP-120/D.03/2021 August 19, 2021
Henry Sawali Director KEP-26/D.03/2022 August 3, 2022
Jung Ho Han Director KEPR-150/D.03/2023 January 10, 2024
Jang Hyuk Im Director KEPR-125/D.03/2024 December 16, 2024
Board of Directors' Share Ownership
Members of the Board of Directors are required to disclose share ownership of 5% (five percent) or more, both in the bank concerned
and in other banks and companies, domiciled at home and abroad. The following is a description of the share ownership of members
of the Board of Directors of KB Bank until the end of 2024:
Share Ownership (Share)
Name Position Non-Bank Financial Other
KB Bank Other Bank
Solution Companies
Woo Yeul Lee President Director 11,800,000 (0.0062804%) None None None
Robby Mondong Vice President Director 5,107,000 (0.0027181%) None None None
Helmi Fahrudin Director 2,483,951 (0.0013220%) None None None
Dodi Widjajanto Director 2,000,088 (0.0010645%) None None None
Henry Sawali Director 1,600,000 (0.0008516%) None None None
Jung Ho Han Director 11,983,400(0.0063780%) None None None
Jang Hyuk Im Director None None None None
Annual Report 2024 345 PT Bank KB Bukopin Tbk
Page 346
Corporate Governance
Concurrent Board of Directors Position
The guidelines and work procedures for the Board of Directors of KB Bank prohibit members of the Board of Directors from holding
concurrent positions as:
1. Member of the Board of Directors, member of the Board of Commissioners or Executive Officer at a bank, company and/or other
institution;
2. Political party administrators, members of the DPR, DPD, DPRD Level I, and DPRD Level II and/or regional heads;
3. Other positions in accordance with the provisions in the Legislative Regulations.
Name Position Position in Other Company/Institution Name of Other Company/Institution
Woo Yeul Lee President Director None None
Robby Mondong Vice President Director None None
Helmi Fahrudin Director None None
Dodi Widjajanto Director None None
Henry Sawali Director None None
Jung Ho Han Director None None
Jang Hyuk Im Director None None
Directors' Affiliate Relations
The Articles of Association state that the General Meeting of Shareholders (GMS) has the authority to dismiss members of the Board
of Directors if there is a family relationship up to the third degree between members of the Board of Directors or between members
of the Board of Directors and members of the Board of Commissioners. This family relationship includes straight-line and side-line
relationships, including those that arise as a result of marriage.
Financial Relation with Family Relation with
Management
Name Position Board of Board of Board of Board of Relation
Shareholder Shareholder
Commissioner Director Commissioner Director
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
President
Woo Yeul Lee x x x x x x x
Director
Robby Vice President
x x x x x x x
Mondong Director
Helmi
Director x x x x x x x
Fahrudin
Dodi
Director x x x x x x x
Widjajanto
Henry Sawali Director x x x x x x x
Jung Ho Han Director x x x x x x x
Jang Hyuk Im Director x x x x x x x
Duties, Obligations and Responsibilities
4. Follow up on audit findings and recommendations from the
Based on the Board of Directors' Guidelines and Regulations, the Company's Internal Audit Work Unit, external auditors, Bank
Board of Directors has full duties and responsibilities as follows: Indonesia supervision results and/or supervision results from
1. Implementation of Company management; other authorities;
2. Manage the Company in accordance with its authority and 5. In order to implement GCG principles, the Board of Directors
responsibilities as regulated in the Articles of Association is at least obliged to establish:
and applicable laws and regulations; a. Internal Audit Work Unit;
3. Implement GCG principles in every Company business activity b. Risk Management Work Unit and Risk Management
at all organizational levels; Committee; And
c. Compliance Work Unit.
Annual Report 2024 346 PT Bank KB Bukopin Tbk
Page 347
6. Accountable for the implementation of his duties to Shareholders through the General Meeting of Shareholders;
7. Carry out the appointment of members of the Audit Committee, Risk Monitoring Committee and Remuneration and Nomination
Committee based on the decision of the Board of Commissioners meeting;
8. Disclose to employees regarding the Company's strategic policies in the field of personnel;
9. Directors are prohibited from using individual advisors and/or professional services as consultants unless they meet the following
requirements:
a. Projects are special;
b. Based on a clear contract, which at least includes the scope of work, responsibilities and work period as well as costs;
c. Consultants are Independent Parties and have the qualifications to work on special projects as referred to in the previous point.
10. Provide accurate, relevant and timely data and information to the Board of Commissioners;
11. Have work guidelines and rules that are binding for each member of the Board of Directors;
12. All decisions taken by the Board of Directors in accordance with the work guidelines and regulations are binding and the responsibility
of all members of the Board of Directors;
13. Members of the Board of Directors are prohibited from granting general power of attorney to other parties which results in the
transfer of the duties and functions of the Board of Directors.
Rights and Authorities of Directors
Based on the Articles of Association, the rights and authority of the Board of Directors are as follows:
1. The Board of Directors has the right to represent the Company inside and outside the court on all matters and in all cases bind
the Company, with other parties, and carry out all actions, both regarding management and ownership;
2. The President Director or 2 (two) Directors together have the right and authority to act for and on behalf of the Board of Directors
and represent the Company;
3. For certain actions, the Board of Directors also has the right to appoint one or more people as their representatives or proxies by
giving them the powers regulated in the power of attorney;
4. The Board of Directors can appoint either individuals or 1 (one) group of people in the form of a committee to carry out the
management of certain business activities of the Company.
Duties and Responsibilities of Each Director
The division of duties and authority of each member of the Board of Directors is determined by the General Meeting of Shareholders
(GMS) and regulated in the Board of Directors' work procedures guidelines. This guideline provides specific direction regarding the
responsibilities of each member of the Board of Directors based on their expertise, experience and company goals. The division of
duties and authority of each member of the Board of Directors is as follows:
Name Position Work Field
Coordinating all functions and groups/divisions including Internal Audit, Anti Fraud, Corporate
Woo Yeul Lee President Director
Communication and Human Capital.
• Sales planning and management of Retail, Micro, and SME segments.
• Sales function of Retail, Micro, and SME segment products.
• Development of Retail, Micro, and SME segment products.
• Partnership of Retail, Micro, and SME segments.
• Managing portfolio and supporting sales for micro and SME segments.
• Business function, Development and support of sales and operations of trade finance products.
• Management of operational risk of SME credit.
• Sales planning and management of commercial, corporate, and Korean-link segments.
• Sales function and partnership of commercial, corporate, and Korean-link segments.
• Development of transactional products and solutions in commercial, corporate, and Korean-link
segments.
Vice President
Robby Mondong • Participating in global syndicated loans, international banking loans to large companies, as well as
Director
financing and cross-selling services.
• Development of new business solutions and supply chains.
• Function of policy development and business process restructuring related to credit.
• Managing KPI of commercial, corporate, and Korean-link business segments.
• Handling business performance management and Branch KPI.
• Planning and implementing incentives and sales promotions to increase branch sales.
• Handling media relations and corporate marketing communications.
• Handling investor relations. Coordinating the implementation of group retail business, small and
medium enterprises and wholesale, corporate relations, to maintaining KPI of branch office business
performance.
Annual Report 2024 347 PT Bank KB Bukopin Tbk
Page 348
Corporate Governance
Name Position Work Field
• Retail segment sales planning and management.
• Branch customer service.
• Retail segment sales function.
• Product development and portfolio management for the retail segment consisting of Pension Credit, Home
Ownership Credit (KPR), Motor Vehicle Ownership Credit (KPM), Credit Cards, Wealth Management, Fund
Products, and other products.
• Strategic partners and retail product sales strategy.
Director of
Helmi Fahrudin • Marketing communications.
Operation
• Manage the retail credit factory in the retail segment related to credit analysis for the retail segment and
operations related to the credit document compliance process, credit investigation and disbursement in
the retail segment as well as third party management.
• Operations on electronic channels of credit cards, payment systems, trade finance and treasury.
• Development of services and operations to improve customer service.
• Business Process Restructuring.
• Strengthening insurance partnerships
• Regulations and compliance policies.
• Monitoring corporate governance.
• Single point of contact with regulator.
• Customer introduction.
• Anti-money laundering and transaction monitoring.
• Corporate legal functions and litigation.
• Monitoring, analysis and assessment of credit portfolios and credit collectability, providing
assessment/rating models.
Director of • Credit risk control
Dodi Widjajanto Compliance and • Enterprise Risk Management
Risk • Market & Liquidity Risk Management
• Operational Risk Management and others
• Information Technology Risk Management
• Personal data protection.
• Customer Protection.
• Reporting and monitoring daily activities and preparing all policies and SOPs for the Treasury Middle
Office.
• Conducting Credit Stress Tests to ensure and manage regulatory capital adequacy and compliance
policies.
• Credit analysis for corporate, commercial and Korean Link segments.
• Manage the Credit Regional Center for the MSME segment.
• Manage bad banks, credit restructuring for MSME, corporate, commercial and Korean Link segments.
• Managing Foreclosed Assets (AYDA) and conducting bulk sales.
• Manage assets and/or Bank portfolios that have been sold, as well as manage ABS and Sukuk.
Henry Sawali Director of Credit
• Rite segment credit billing.
• Operation of legal credit processing, credit investigation and disbursement in the MSME, corporate,
commercial and Korean Link segments.
• Manage all asset quality in the Bank and act as a control tower to improve asset quality.
• Billing, maintenance and settlement for Swamitra
• Planning and managing company strategy.
• Subsidiary management.
• Driving business growth through strategic partnerships.
• Strategy and optimization of physical sales channels / branch office outlets, sub-branch offices, cash
Jung Ho Han Director of Strategy
offices and ATMs.
• Driving transformation and as a project management office.
• Procurement and management of fixed assets.
• Encourage implementation and monitoring of efficiency strategies through cost hunting.
• Treasury and liquidity management.
• Custody and trustee business.
• Corporate financial strategy and planning and budget.
• Management Information System and performance management.
Jang Hyuk Im Financial Director
• Accounting, tax and Internal Control Over Financial Report.
• Financial transactions in the procurement process.
• Managing ALCO.
• Managing KPI at corporate, group to department levels.
• Digital IT development and IT-based service development for customers.
• Information Technology (IT) policy and strategy.
• IT infrastructure reliability and availability.
Director Alt • IT application development.
Jung Ho Han Information & • IT security for the Bank's cyber resilience and security.
Digital Technology • New Generation Banking System (NGBS).
• Incubation and development of digital solutions.
• Business development and digital ecosystem.
• Process improvement and IT and Digital competency enhancement.
Annual Report 2024 348 PT Bank KB Bukopin Tbk
Page 349
Management of Conflicts of Interest of Directors
In the event of a conflict of interest, members of the Board of Directors are prohibited from taking actions that could harm the Bank
or reduce the Bank's profits and are required to disclose conflicts of interest in every decision, so that to carry out legal actions in
the form of transactions that contain a conflict of interest between the personal economic interests of the members of the Board of
Directors, approval from the GMS is required based on majority vote from shareholders who have no conflict of interest.
Decree and Implementation of Directors' Duties
In 2024, the Bank's Board of Directors effectively carried out its role and responsibilities in directing strategic and operational policies.
The main task of the Board of Directors is to ensure that the policies implemented support the Bank's development, especially in
implementing the long-term vision. One of the prominent achievements is the Bank's increasingly strong focus on the Retail segment,
along with steps that support government programs. In addition, the Board of Directors also updated the Bank's identity by launching
a rebranding that includes updating the logo and brand.
Throughout 2024, several policies and strategic decisions issued by the Board of Directors include:
Policy Number/
Subject Date Stipulated
Letter Number
7 General Policy Quality Assurance PT. Bank KB Bukopin, Tbk 20-Dec-23
26 Policy on Position Description, Task & Signature List 05-Mar-24
32 (V2) Policy Regarding Credit Committee Institution And Authority PT Bank KB Bukopin Tbk 16-Apr-24
71 Policy regarding Write Off and Claims Write Off PT. Bank KB Bukopin, Tbk. 17-May-24
81 Policy regarding Environment And Social Risk Policy 03-Jun-24
85 Policy on Provisions for the Implementation of Regional Human Capital Transactions 04-Jun-24
108 Policy on Consumer Protection Code of Ethics PT Bank KB Bukopin Tbk 15-Jul-24
111 Policy on Employee Appointment of PT Bank KB Bukopin Tbk 24-Jul-24
113 (V2) Policy Concerning Global Treasury PT Bank KB Bukopin Tbk 05-Dec-24
114 Policy on Business Travel 31-Jul-24
123 High-level Policy of KB Bank Governance 23-Aug-24
127 Information Security Management System Policy 02-Sep-24
131 Policy on Consumer Protection and Society PT Bank KB Bukopin Tbk 26-Sep-24
134 Policy on Basic Salary Scale for Employees of PT Bank KB Bukopin Tbk 30-Sep-24
135 Policy on Remuneration of Foreign Workers 30-Sep-24
136 Policy on Regulation of Spiritual Travel Facilities for Employees of PT Bank KB Bukopin Tbk 09-Oct-24
141 Policy on Employee Leave PT Bank KB Bukopin Tbk 10-Oct-24
142 Policy on Education Support 10-Oct-24
Annual Report 2024 349 PT Bank KB Bukopin Tbk
Page 350
Corporate Governance
Policy Number/
Subject Date Stipulated
Letter Number
149 KB Bank's Loan at Risk Portfolio Management Policy 17-Oct-24
154 Policy Regarding Outsource Management of PT Bank KB Bukopin Tbk 24-Oct-24
155 Policy on Collective Loan at Risk PT Bank KB Bukopin Tbk 25-Oct-24
161 Policy on Making Agreements and Power of Attorney Agreements 31-Oct-24
185 Policy on the Implementation of APU, PPT, and PPPPSPM 06-Dec-24
189 Policy on Office Network Classification 28-Nov-24
195 Policy concerning Approval of Allowance for Impairment Losses Determination 29-Nov-24
198 Policy on Eid Mubarak Allowance (THR) for PT Bank KB Bukopin Tbk Employees 04-Dec-24
Policy of Training, Workshop and Socialization Implementation for Employees PT Bank KB
199 29-Nov-24
Bukopin Tbk
208 Anti Fraud Strategy Policy 12-Dec-24
222 Policy on Operational Risk Management of PT Bank KB Bukopin Tbk 31-Dec-24
223 Risk Appetite Policy of PT Bank KB Bukopin, Tbk 30-Dec-24
224 High Level Policy Regarding Risk Management PT Bank KB Bukopin, Tbk 30-Dec-24
225 Policy Regarding Recovery Action Plan of PT Bank KB Bukopin, Tbk 31-Dec-24
Risk Management Certification
As regulated in Bank Indonesia Regulation no. 11/19/PBI/2009 concerning Risk Management Certification for Management and
Officials of Commercial Banks, Board of Commissioners and Directors are required to have a Risk Management Certificate issued by
a Professional Certification Institute, with the following classification
Position Level Valid Period
Board of Commissioner At least Level 1 4 Years
Board of Commissioner At least Level 2 4 Years
President Director and Board of Director with assets of 1 to 10 T 4 2 Years
If the certification period has expired, a periodic Maintenance Program (Refreshment) must be carried out. This program must be
carried out at least 1 (one) time in 4 (four) years for levels 1 and 2; or 1 (one) time in 2 (two) years for levels 3, 4 and 5.
The following table describes the risk management certification held by the KB Bank Board of Directors in 2024.
Name Position Qualification Certification Body
Woo Yeul Lee President Director 7 Risk Management Certification Body (BSMR)
Robby Mondong Vice President Director 7 Risk Management Certification Body (BSMR)
Helmi Fahrudin Director 7 Risk Management Certification Body (BSMR)
Dodi Widjajanto Director 7 Risk Management Certification Body (BSMR)
Henry Sawali Director 7 Risk Management Certification Body (BSMR)
Jung Ho Han Director 7 Risk Management Certification Body (BSMR)
Jang Hyuk Im Director 7 Risk Management Certification Body (BSMR)
Annual Report 2024 350 PT Bank KB Bukopin Tbk
Page 351
Company Introduction Program for New Directors
The Induction Program for newly appointed Directors has the main objective of introducing the Company's structure and dynamics
as a whole. This is expected to accelerate the Board of Directors' understanding of various important aspects of the organization,
including the roles and responsibilities to be carried out, as well as the business flow and processes carried out. As part of this effort,
the Corporate Secretary is tasked with designing and compiling relevant materials for the induction program. These materials include
various information about the Company, including:
1. Explanation of the duties, responsibilities and authority of members of the Board of Directors;
2. Introduction and explanation of Company Culture and Organizational Structure;
3. Explanation of the Company's Work Plan and Budget (RKAP) and Bank Business Plan (RBB), Guidelines for the Board of Directors'
Work Rules, and the Company's Articles of Association;
4. Participate in training programs in fields appropriate to the duties and functions concerned. As well as other important things
that can be provided in the form of presentations, meetings, visits to the Company and review of documents or other programs.
In connection with the change in the composition of the Board of Directors, KB Bank carried out an introduction program for the new
member of the Board of Directors, namely Jang Hyuk Im on January 24, 2024 in Jakarta.
Training and Competency Development Program in 2024
All members of the KB Bank Board of Directors are committed to continuously improving their professional competence and capacity
to support the implementation of their duties and responsibilities optimally. The training and competency development of the Board
of Directors during 2024 are as follows:
Name and Education and
Education and Training Materials Venue/Date Organizer
Position Training Types
• SME Plan Workshop • Jakarta, January 25, 2024 • Internal Training
• Marathon Kick Off Workshop • Jakarta, February 1, 2024 • Internal Training
• RKA SKAI Kick Off • Jakarta, March 21, 2024 • Internal Training
Woo Yeul Lee
Training and • Anti Fraud Workshop • Jakarta, June 27, 2024 • Internal Training
(President
Workshop • Anti-Corruption & Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
Director)
• SND Kick Off • Jakarta, August 2, 2024 • Internal Training
• SMR J7 certification • Jakarta, October 29, 2024 • IRPA & BSMR
• Online APU PPT For Executive • Jakarta, November 5, 2024 • Rinto Teguh
• SME Plan Workshop • Jakarta, January 25, 2024 • Internal Training
• Marathon Kick Off Workshop • Jakarta, February 1, 2024 • Internal Training
Robby • Snd Senior Leader Talk Workshop • Jakarta, July 19, 2024 • Internal Training
Mondong • SND Kick Off • Jakarta, August 2, 2024 • Internal Training
Training and
(Vice • VPD Workshop • Jakarta, October 16, 2024 • Internal Training
Workshop
President • SMR J7 certification • Jakarta, October 1, 2024 • IRPA & BSMR
Director) • Smr J7 Certification • Jakarta, October 23, 2024 • IRPA & BSMR
• Online APU PPT For Executives • Jakarta, November 5, 2024 • Rinto Teguh
• Product Business Workshop • Jakarta, December 11, 2024 • Internal Training
• SME Plan Workshop • Jakarta, January 25, 2024 • Internal Training
• Kick Off Marathon Workshop • Jakarta, February 1, 2024 • Internal Training
• IAI Membership Extension • Jakarta, February 2, 2024 • IAI
• Anti-Corruption & Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
Helmi
Training dan • SND Senior Leader Talk Workshop • Jakarta, July 19,2024 • Internal Training
Fahrudin
Workshop • SND Kick Off • Jakarta, August 2, 2024 • Internal Training
(Director)
• VPD Workshop • Jakarta, October 16, 2024 • Internal Training
• SMR J7 Certification • Jakarta, October 23, 2024 • IRPA & BSMR
• Online APU PPT For Executive • Jakarta, November 5, 2024 • Rinto Teguh
• Product Business Workshop • Jakarta, December 11, 2024 • Internal Training
• Anti-Corruption and Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
Dodi
• SMD Kick Off • Jakarta, August 2, 2024 • Internal Training
Widjajanto Training
• SMR J7 Certification • Jakarta, October 23, 2024 • IRPA & BSMR
(Director)
• Online APU PPT For Executive • Jakarta, November 5, 2024 • Rinto Teguh
Annual Report 2024 351 PT Bank KB Bukopin Tbk
Page 352
Corporate Governance
Name and Education and
Education and Training Materials Venue/Date Organizer
Position Training Types
• SME Plan Workshop
• Jakarta, January 25, 2024 • Internal Training
• BOD J7 Alignment
• Jakarta, March 27, 2024 • IRPA
• Anti-Corruption and Anti-Fraud Training
Henry Sawali Training and • Jakarta, July 19, 2024 • AAFM
• SND Kick Off
(Director) Workshop • Jakarta, August 2, 2024 • Internal Training
• Online APU PPT For Executive
• Jakarta, November 5, 2024 • Rinto Teguh
• Mitigation & Evaluation Workshop SAM
• Jakarta, December 5, 2024 • Internal Training
IV SME
• SME Plan Workshop • Jakarta, January 25, 2024 • Internal Training
• Anti-Corruption and Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
Jung Ho Han Training and
• SND Kick Off • Jakarta, August 2, 2024 • Internal Training
(Director) Workshop
• SMR J7 Certification • October 29, 2024 • IRPA & BSMR
• Online APU PPT For Executive • Jakarta, November 5, 2024 • Rinto Teguh
Jang Hyuk Im • SMR J7 Certification • Jakarta, August 1, 2024 • IRPA & BSMR
Training
(Director) • Treasury J7 Certification • Jakarta, October 30, 2024 • APUVINDO
Mechanism for Resignation and Dismissal of Directors
A member of the Board of Directors may resign by notifying the people, then the resignation is valid if it has been determined
Bank of his intention in writing, with a copy to the Shareholders, by the GMS and a new member of the Board of Directors has
Directors and other members of the Board of Commissioners been appointed so that it meets the minimum requirements
at least 30 (thirty) days before the date of his resignation. The for the number of members of the Board of Directors;
Company must hold a General Meeting of Shareholders (GMS) 8. The terms of office of a member of the Board of Directors
within 90 (ninety) days after receiving the resignation letter of ends if:
a member of the Board of Directors to follow up on the matter. a. Resign;
Otherwise, the resignation will be considered valid without GMS b. No longer meets applicable statutory requirements;
approval. Before the resignation becomes effective, the relevant c. Pass away;
member of the Board of Directors is still obliged to complete d. Dismissed based on GMS resolution.
his duties and responsibilities in accordance with the Articles of
Association. The mechanism is as follows: Directors' Performance Assessment
1. Proposals for dismissal and/or replacement of members of the
Board of Directors will be decided at the GMS by taking into Based on Law No. 40 of 2007 concerning Limited Liability
account recommendations from the Board of Commissioners Companies specifies that if the Board of Directors functions of 2
or the committee carrying out the nomination function; (two) or more Directors, the Directors' responsibilities apply jointly
2. The decision to dismiss a member of the Board of Directors and severally. There are 2 (two) types of procedures for assessing
is taken after the relevant member of the Board of Directors the performance criteria of the Board of Directors as follows:
is given the opportunity to defend himself at the GMS. Such
dismissal takes effect from the closing of the GMS which Performance Assessment by GMS
decides the dismissal, unless another date of dismissal is
determined by the GMS. Providing an opportunity to defend Evaluation of the Board of Directors and each Member of the Board
oneself is not necessary if the member of the Board of of Directors is conducted annually by the Board of Commissioners
Directors voluntarily resigns from his/her position and/or as part of accountability. This evaluation includes the overall
does not object to the dismissal; performance results of the Board of Directors, both collegially and
3. Members of the Board of Directors whose term of office has individually. The results of the evaluation will be submitted to
ended may be reappointed for only 1 (one) term of office; Shareholders at the General Meeting of Shareholders (GMS). This
4. A member of the Board of Directors has the right to resign evaluation is one of the factors for consideration by shareholders
from his position by notifying the Company in writing of his in the decision to dismiss and/or reappoint members of the
intention at least 30 (thirty) calendar days before the date Board of Directors.
of his resignation;
5. A member of the Board of Directors who resigns will only be Implementation Procedures of Performance
relieved of his responsibilities if the GMS releases him from Assessments for the Board of Directors
his responsibilities during his term of office;
6. The Company is obliged to hold a GMS no later than 90 Every year, members of the Board of Directors carry out a
(ninety) days after receiving the resignation letter to decide self-assessment to evaluate the performance of the Board of
on the request for resignation of the member of the Board Directors in a collegial manner. This aims to encourage positive
of Directors; contributions from each member of the Board of Directors in
7. In the event that a member of the Board of Directors resigns improving performance on an ongoing basis. Proposals for the
resulting in the number of Directors being less than 2 (two)
Annual Report 2024 352 PT Bank KB Bukopin Tbk
Page 353
performance achievements of the Board of Directors are submitted Director of Credit
by the Board of Commissioners and Directors at the General 1. Achieving targeted financial performance;
Meeting of Shareholders (GMS). The GMS provides exemption 2. Increasing credit growth through expansion of new debtors;
from responsibility to members of the Board of Directors for the 3. Improving asset quality and credit management effectiveness
management carried out during the previous fiscal year, unless – Managing the ratio of non-performing loans and increasing
there are acts of embezzlement, fraud or other criminal acts which collection effectiveness;
are reflected in the Annual Report and Financial Statements. 4. Implementing operational cost efficiency and asset
optimization;
Board of Directors' Performance Evaluation Criteria 5. Implementing strategic initiatives to support business growth
and the Company’s competitiveness.
The performance assessment of the Directors is measured based
on the key performance indicators that have been determined Director of Compliance and Risk
for each Director, namely: 1. Ensuring regulatory compliance and minimizing sanctions
from regulators;
President Director 2. Conducting legal cost efficiency and increasing successful
1. Achieving targeted financial performance; case resolution;
2. Conducting healthy credit expansion and maintain asset 3. Implementing strategic initiatives to support business growth
quality; and corporate competitiveness;
3. Increasing low-cost funds to strengthen funding structures 4. Increasing the effectiveness of fraud control and prevention;
and support sustainable business growth; 5. Increasing the completeness of policies and procedures in
4. Ensuring adequate capital to support business expansion supporting good risk governance.
and maintain the bank's financial stability;
5. Implementing strategic initiatives to support business growth Director of Strategy
and the company's competitiveness; 1. Achieving targeted financial performance;
6. Managingand increasing the company's stock value; 2. Expanding market share by increasing the number of active
7. Improving risk management and regulatory compliance. customers and new credit growth;
3. Conducting healthy credit expansion and maintaining asset
Vice President Director quality;
1. Achieving targeted financial performance; 4. Optimizing sales productivity to gain customer trust and
2. Expanding market share by increasing the number of active loyalty;
customers and new credit growth; 5. Implementing strategic initiatives to support business growth
3. Optimizing low-cost fund collection to strengthen funding and company competitiveness.
structure and support sustainable business growth;
4. Increasing operational cost efficiency and reducing Cost of Director of Finance
Fund to support profitability. 1. Achieving targeted financial performance;
5. Improving asset quality through healthy credit growth and 2. Conducting operational cost efficiency and asset optimization;
decreasing Loan at Risk (LAR); 3. Ensuring adequate capital to support business expansion
6. Implementing strategic initiatives to support business growth and maintaining the bank's financial stability;
and the Company's competitiveness; 4. Implementing strategic initiatives to support business growth
7. Improving risk management and regulatory compliance. and the Company's competitiveness.
Retail Business Director Director of IT
1. Achieving targeted financial performance; 1. Achieving targeted financial performance;
2. Expanding market share by increasing the number of active 2. Expanding market share by increasing the number of digital
customers and new credit growth; customers;
3. Optimizing low-cost fund collection to strengthen funding 3. Carrying out operational cost efficiency and improve asset
structure and support sustainable business growth; quality;
4. Increasing operational cost efficiency to support profitability. 4. Increasing Information Technology support in services and
5. Improving asset quality through healthy credit growth and operations to support business.
decreasing in Loan at Risk (LAR); 5. Implementing strategic initiatives to support business growth
6. Implementing strategic initiatives to support business growth and the Company's competitiveness.
and the Company's competitiveness;
7. Improving risk management and regulatory compliance.
Annual Report 2024 353 PT Bank KB Bukopin Tbk
Page 354
Corporate Governance
Director of Operations Criteria for Adequacy of Governance Implementation
1. Achieving targeted financial performance; Criteria for Self Assessment of the Duties and Responsibilities
2. Carrying out operational cost efficiency and improving asset Implementation of the Board of Directors are divided into
quality; 3 (three) aspects, namely Governance Structure, Governance
3. Increasing customer loyalty towards the Company's products; Process, and Governance Outcome. Governance Structure consists
4. Increasing product effectiveness according to customer needs; of 16 (sixteen) indicators, Governance Process consists of 14
5. Improving the quality of Human Resources and employee (fourteen) indicators while Governance Outcome consists of 10
engagement. (ten) indicators.
Director of SME Business Parties Conducting the Assessment
1. Achieving targeted financial performance; The assessment is carried out by the Compliance, Policy & Good
2. Efficient operating costs and improving asset quality; Corporate Governance Department as the work unit that carries
3. Expanding market share and increase customer loyalty towards out assessments of GCG implementation factors in the Company.
the Company's products;
4. Optimizing sales productivity to gain customer trust and Performance Assessment of
loyalty. Committees and Work Units
under The Board of Directors
Parties Conducting the Assessment
In carrying out its management duties, the Board of Directors
The performance assessment of the Board of Directors is carried recognizes the importance of forming committees under it. The
out by the Board of Commissioners and Shareholders at the General formation of these committees is adjusted to the Company's
Meeting of Shareholders (GMS), in accordance with the obligations business needs and applicable regulatory provisions. The main
stipulated in applicable laws and the provisions contained in purpose of forming these committees is to create effectiveness
the company's Articles of Association. This assessment process and efficiency in company operations.
also follows the mandate given by Shareholders, which can be
manifested in the resolutions taken at the GMS. The Board of These committees can cover various areas such as audit, risk,
Commissioners is responsible for ensuring that the performance remuneration, nominations, and so on, depending on the needs
assessment of the Board of Directors is carried out objectively and characteristics of the company. Each committee has specific
and transparently, in accordance with established standards. responsibilities in accordance with its respective functions,
such as supervising operational policies and practices, ensuring
Meanwhile, Shareholders have an important role in determining compliance with regulations, or providing recommendations
company direction and policies, including evaluating the regarding remuneration policies and appointment of members
performance of the Board of Directors in achieving company goals. of the Board of Directors.
Thus, the Board of Directors performance assessment process
becomes an integral part of good corporate governance, which In 2024, the Board of Directors assesses that the committees formed
aims to increase accountability, transparency and accountability have carried out their duties and responsibilities effectively. This
at the highest leadership level. evaluation includes an assessment of the performance of the
committees in achieving their goals, as well as the effectiveness of
Self-Assessment of Duties and Responsibilities and work processes and their contribution to the overall performance
Adequacy of Board Governance Implementation of the company. Thus, the existence of these committees is
expected to improve overall corporate governance and support
The performance assessment of the Board of Directors is also the achievement of strategic business goals.
carried out using the self-assessment method in accordance with
SEOJK No. 13/SEOJK.03/2017 of 2017 concerning the Implementation Risk Management Committee
of Governance for Commercial Banks.
Optimal risk management is one of the key elements in maintaining
Self-Assessment Implementation Procedure the stability and sustainability of the Company's operations. To
support this, KB Bank has a Risk Management Committee as part
Self-assessment is conducted in the period of June and of an effort to ensure that any risks that arise can be identified,
December each year. The Bank conducts the assessment based analyzed, and managed properly.
on the working paper in accordance with Attachment III of SEOJK
No. 13/SEOJK.03/2017 of 2017 concerning the Implementation The Risk Management Committee plays an important role in
of Governance for Commercial Banks, indicators of the developing and overseeing the implementation of a risk
Implementation of Duties and Responsibilities of the Board of management system that is aligned with the company's business
Directors. strategy. Through a structured and integrated approach, the Risk
Management Committee contributes to increasing the company's
resilience to potential risks that can affect performance and the
achievement of business goals.
Annual Report 2024 354 PT Bank KB Bukopin Tbk
Page 355
Throughout 2024, an evaluation of the performance of the Risk Credit Restructuring Committee
Management Committee showed that the committee had carried
out its duties effectively. The Board of Directors assessed that the Credit restructuring is a strategic step aimed at improving the
steps taken by the committee, from mapping to risk mitigation, Company's credit portfolio and reducing the risk of non-performing
had a positive impact on maintaining business continuity. In loans. In this process, the Credit Restructuring Committee has a
addition, the Risk Management Committee also ensures that risk primary role in assessing, recommending, and deciding on credit
management policies remain relevant and able to adapt to the restructuring in accordance with its authority.
dynamics of the business environment.
The Credit Restructuring Committee is responsible for restructuring
ALCO Committee credit with quality 1 and 2 for debtors included in the monitoring
category (watch list). In addition, the Credit Restructuring
Asset and liability management is a crucial aspect in maintaining Committee also handles the restructuring and recovery efforts
the Bank's business balance and profitability. In this regard, the of quality 3, 4, and 5 credits after restructuring. Decisions taken
ALCO Committee acts as a strategic decision maker that considers by the Credit Restructuring Committee are based on an in-depth
business growth and operational sustainability. Throughout analysis of the debtor's financial condition and its potential impact
2024, the meetings and policies set by ALCO were considered on the Company.
effective by the Board of Directors. This reflects strict supervision
of the financial portfolio and an adaptive response to changing Throughout 2024, the Board of Directors assessed that the Credit
market conditions. ALCO decisions contribute significantly to risk Restructuring Committee had carried out its duties optimally. Every
management and the achievement of long-term financial targets. decision made has contributed significantly to reducing credit
Thus, the role of ALCO is key in ensuring the Bank's business risk and maintaining the company's financial stability. With its
stability and growth in a sustainable manner. strategic role, this committee plays an important role in ensuring
healthy and sustainable credit management.
Information Technology Steering Committee
Non-Performing Loans Settlement Committee
In the Company's ecosystem that is increasingly dependent on
technology, information technology management must be carried In managing non-performing loans, an effective mechanism is
out in a focused and strategic manner. To that end, the Information needed to ensure that every decision taken can minimize the risk
Technology Steering Committee acts as the main entity that for the Bank. The Non-Performing Loan Settlement Committee
provides direction and recommendations to the Board of Directors plays a crucial role in handling loans with an unusual status
and Board of Commissioners in overseeing the implementation ranging from substandard to non-performing, including through
and readiness of information technology infrastructure. steps such as collateral takeover (AYDA), write-offs of books, and
write-offs of bills.
The Information Technology Steering Committee is responsible for
reviewing information technology needs, formulating strategies As part of the settlement process, the Non-Performing Loans
that are in line with the company's interests, and ensuring Settlement Committee is responsible for analyzing the financial
compliance with IT security policies and standards. During 2024, condition of the debtor, assessing collateral, and considering
the Information Technology Steering Committee carried out its existing risks before recommending or determining a final
duties in accordance with the established work plan. Its success decision. Throughout 2024, the Board of Directors assessed that
in supporting the implementation of information technology in the Non-Performing Loans Settlement Committee had carried
the company reflects a commitment to efficiency, security, and out its duties well, based on the reports and recommendations
relevance of IT infrastructure to business needs. provided. This evaluation ensures that the credit settlement policy
has a positive impact on the Bank's financial stability. With its
Thus, the existence of this Committee plays a crucial role in strategic role, the Non-Performing Loans Settlement Committee
ensuring that information technology becomes the main driving is a key element in maintaining the quality of the credit portfolio
force for achieving the Company's vision and goals. and supporting the bank's financial health.
Annual Report 2024 355 PT Bank KB Bukopin Tbk
Page 356
Corporate Governance
DIVERSITY POLICY FOR THE BOARD OF
COMMISSIONERS AND DIRECTORS
Public Company Governance Guidelines from the Financial Services Authority in the Attachment to the Financial Services Authority
Circular Letter No. 32/ SEOJK.04/2015 concerning Public Company Governance Guidelines emphasizes the importance of diversity in
the composition of members of the Board of Commissioners and Directors.
The diversity in an organization does not only include individual differences, but also includes the management of structures that
support optimal performance. In this case, the appointment of members of the Board of Commissioners and Board of Directors must
be carried out by considering relevant expertise and experience. The right selection will ensure that each member can carry out their
duties and responsibilities effectively, so that they can support the achievement of the Company's overall goals.
The diversity of the composition of the Board of Commissioners and Board of Directors is explained in the following table:
Age
Name Position Gender (Years Education Work Experience Expertise
old)
Board of Commissioners
• Assistant to the Special Staff of the
President of the Republic of Indonesia
for Economic Affairs (2019-present)
• Head of the Professional Certification
Institute (LSP) for Governance, Risk, and
Compliance (TRK) (2021-present)
• Supervisory Commissioner of LSP-BSMR,
Professional Certification Institute (LSP)
Risk Management Certification Agency
(BSMR) (2021-2022)
• Risk Policy Committee/Risk Monitoring
Committee, PT. Asuransi Jasa Indonesia
(Persero) (2019-2021)
Doctor of Philosophy GRC Specialist
• Chief & Senior Consultant PT. Strategic
President at the Australian for Banking
Jerry Marmen Male 59 Development Group (2018-2021)
Commissioner National University & Financial
• President Commissioner of PT Proteksi
(2012) Institutions
Antar Nusa (Insurance Brokerage) (2018-
2021)
• President Commissioner of PT Proteksi
Antar Nusa (Insurance Brokerage) (2012-
2018)
• Director of Planning and Risk
Management of PT Informasi Kredit
Indonesia (2014-2019)
• President Director of PT Risk Frontier
(2012-2021)
• Vice Rector of Perbanas School of
Economics (PERBANAS Institute) (2000-
2003)
• Global Growth Supporting Division Head
(Managing Director) (2024-present)
Master of
• General Manager, KB Financial Group
Deputy Administration in
Seng Hyup (2018- 2020)
President Male 54 Administration, Finance
Shin • Senior Deputy General Manager, KB
Commissioner KyungPook National
Financial Group (2017)
University (1997
• Team Manager, KB Financial Group
(2014-2016)
Annual Report 2024 356 PT Bank KB Bukopin Tbk
Page 357
Age
Name Position Gender (Years Education Work Experience Expertise
old)
• Deputy Chief Executive Officer PT
Bosowa Property Group (2017-2022)
• Internal Audit Director Bosowa Group
Master of Business
(2013-2022)
Administration in
• President Director PT Bosowa Beton
Nanang Economics and
Commissioner Male 55 Indonesia (2015-2018) Finance
Supriyatno Business from Gadjah
• Risk Management Director PT Semen
Mada University
Bosowa Maros (2015-2017)
(2023)
• Recovery and Restructuring of problem
loans PT Bank Mandiri (Persero) Tbk
(1994-2013)
• Member of the Audit Board, Financial
Services Authority (2023-Present)
• Independent Audit Committee,
American International Assurance (AIA)
Financial (2019-Present)
• Chief GRC, Fazz Financial Group (2019-
2022)
• Executive Director- Country Risk
Management Head, UOB Indonesia
Bachelor of (2013-2016)
Economics from • SVP Global Consumer Group, Citibank
Independent Risk
Tippy Joesoef Male 60 Bandung College of NA (2013)
Commissioner Management
Economics (STIEB) • SVP Risk Management, Bank Danamon
(1990) (2011-2012)
• Head of Country Operational Risk
Management, Basel 2 and Enterprise
Risk Management – Maybank (2005-
2011)
• Head of Compliance for Consumer &
Commercial Banking, ABN AMRO Bank
(1999-2005)
• Credit Operations Manager, Standard
Chartered Bank (1991-1999)
• Member of Board of Directors Korean
Association of Indonesia (2020-present)
• President Director LEENOH Consulting
Indonesia (2019-present)
Master of Laws from
Independent • Foreign Lawyer MR&Partners Law Firm
Hae Wang Lee Male 56 Yonsei University Legal
Commissioner at Jakarta (2015-2019)
(1998)
• Lawyer at APEX LLC Head of Jakarta
Apex Office (2011-2014)
• Lawyer at Law Firm C&K, LEX, APEX
(2006-2011)
• President Commissioner, PT Sol Mitra
Fintec (2016-2021)
• President Commissioner, PT Prismalink
International (2014-2021)
Masters in • Independent Commissioner of PT.
International KiosOn Commercial Indonesia, February
Stephen Independent Marketing, IPMI (2018 - 2019)
Male 60 Finance
Liestyo Commissioner International • President Commissioner of PT Wahana
Business School, Ottomitra Multiartha (WOM Finance),
Jakarta (2002) (2010 - 2015)
• Director of Consumer Banking, PT Bank
Maybank Indonesia Tbk (2009-2013)
• Commissioner of BCA Finance (2000-
2009)
Annual Report 2024 357 PT Bank KB Bukopin Tbk
Page 358
Corporate Governance
Age
Name Position Gender (Years Education Work Experience Expertise
old)
Board of Directors
• Master of
International • Senior Executive Vice President & Chief
Economics from Strategy Officer KB Financial Group
Korea University (2022)
(1990) • Senior Executive Vice President & Chief
President
Woo Yeul Lee Male 60 • Bachelor Degree Human Resource Officer KB Financial Finance
Director
in Agricultural Group (2021)
Economics from • Senior Executive Vice President & Chief
Korea University Information Technology Officer KB
(1998) Financial Group (2020)
• MBA Degree
in Marketing,
Woodbury
University • SEVP Head of Sales and Distribution PT
Burbank CA USA Bank CIMB Niaga Tbk (2019 – 2021)
Robby Vice President (1993) • EVP Head of Sales and Distribution PT
Male 56 Finance
Mondong Director • Degree in Bank CIMB Niaga Tbk (2015 – 2019)
Finance and • SVP Head of Sales and Distribution PT
Banking, National Bank CIMB Niaga Tbk (2013 – 2015)
University San
Diego CA USA
(1992)
• Bachelor in
Accounting
• Head of SKAI (Executive Officer) PT Bank
Economics,
Bukopin Tbk (2019-2020)
Indonesian
• Head of Corporate Strategic Planning
Helmi Christian
Director Male 49 Division (Executive Officer) PT Bank Finance
Fahrudin University, (2003)
Bukopin Tbk, (2018-2019)
• Diploma (D-3)
• Member of the Supervisory Board, Bank
in Accounting
Bukopin Pension Fund (2016-2020)
Economics, STIE
Yogyakarta, (1997)
• Master of
• Head of Regional Office, PT Bank Negara
Management in
Indonesia (Persero) Tbk Bandung
Agribusiness,
Regional Office (2020)
Bogor Agricultural
• Head of Regional Office, PT Bank Negara
University, (2002)
Dodi Indonesia (Persero) Tbk Palembang
Director Male 58 • Bachelor of Finance
Widjajanto Regional Office (2018-2020)
Economics and
• General Manager of Hong Kong Branch
Development
Office, PT Bank Negara Indonesia
Studies, Sebelas
(Persero) Tbk Hong Kong Branch Office
Maret University,
(2016-2018)
(1990)
• Masters Degree
in Business
• Head of Commercial and MSME Banking
Administration,
Credit PT Bank CIMB Niaga Tbk (2017-
National
2022)
University of San
• Senior Manager – SCO for Indonesia PT
Henry Sawali Director Male 56 Diego USA (1992) Finance
Bank ANZ Indonesia (2016-2017)
• Bachelor Degree
• Senior Vice President – Head of
in Finance,
Corporate Credit Risk, PT Bank OCBC
California State
NISP Tbk (2010-2016)
University –
Fresno (1986)
Annual Report 2024 358 PT Bank KB Bukopin Tbk
Page 359
Age
Name Position Gender (Years Education Work Experience Expertise
old)
• Master of Science
Management
Engineering, • Chief Financial Officer/General Manager,
Korea Advanced KB Securities Co., Ltd. (2017-2022)
Institute of • Associate/Team Manager/Senior Deputy
Science and General Manager, KB Financial Group
Jung Ho Han Director Male 53 Management
Technology (2002) Inc. (2008-2017)
• Bachelor Degree • Associate of Strategic Planning
in Business Department / Branch, KB Kookmin Bank
Administration, (1999-2006)
University of
Korea (1999)
• Director, Investment Banking Group, KB
• Master of
Securities Co., Ltd (2021-2023)
Business
• Financial Planning Team Manager, KB
Administration,
Finansial Holdings (2019-2021)
Korea Advanced
• Financial Pelanning Associate, KB
Institute of
Finansial Holdings (2017-2019)
Science and
• Senior Vice President, Strategic Planning
Jang Hyuk Im Director Male 49 Technology (2002) FInancial
Department, Hyundai Securities (2014-
• Bachelor Degree
2016)
in Electrical
• Senior Vice President, Strategic Planning
& Computer
Office, Hyundai Group HQ, (2011-2014)
Engineering, Inha
• Vice President, Strategic Planning
University, Korea
Department, Hyundai Securities (2001-
(2002)
2011)
Annual Report 2024 359 PT Bank KB Bukopin Tbk
Page 360
Corporate Governance
REMUNERATION POLICY FOR THE BOARD
OF COMMISSIONERS AND DIRECTORS
Remuneration for the Company's Board of Commissioners and Directors is based on the provisions contained in OJK Regulation No.
45/POJK.03/2015 on the Implementation of Governance in Providing Remuneration for Commercial Banks, as well as Financial Services
Authority Circular Letter No. 40/ SEOJK.03/2016 on the Implementation of Governance in Providing Remuneration for Commercial
Banks. Apart from that, decisions regarding remuneration are also discussed and agreed upon at the Annual General Meeting of
Shareholders (GMS). Reviews of the remuneration and worker welfare systems are carried out regularly and continuously. The factors
considered in the assessment include:
1. Bank Financial Performance;
2. Worker competency and performance;
3. Remuneration practices applicable in the market.
KB Bank emphasizes its commitment to implementing a competitive, fair and balanced remuneration system for all workers. This bank
ensures that no workers receive compensation under the provisions set by the Government. In addition, KB Bank periodically reviews
and updates its remuneration policy so that it is in line with industry developments and the company's business strategy. This is done
to ensure that the remuneration system remains relevant and complies with applicable banking regulations.
Remuneration of The Board of Commissioners
The amount of remuneration and other facilities provided to the Board of Commissioners will be determined at the Annual GMS by
Shareholders taking into account recommendations from the Remuneration and Nomination Committee.
Procedure for Determining Remuneration for The Board of Commissioners
The procedure for determining the remuneration of the Company's Board of Commissioners is as follows:
1. Shareholders hold discussions at the GMS;
2. The GMS gives authority and power to the Board of Commissioners to determine the amount of remuneration;
3. The Remuneration and Nomination Committee conducts studies and evaluations to determine remuneration for the Board of
Commissioners;
4. The Remuneration and Nomination Committee provides recommendations to the Board of Commissioners;
5. The Board of Commissioners discusses the recommendations of the Remuneration and Nomination Committee and then proposes
them by letter to the Controlling Shareholders;
6. Letter of Determination by the Controlling Shareholder to the Board of Commissioners;
7. Letter from the Board of Commissioners to the Board of Directors regarding Determination of Remuneration for the Board of
Commissioners and Directors.
Indicators for Determining Remuneration for The Board of Commissioners
The indicators used in determining the Remuneration of members of the Board of Commissioners are as follows:
1. Remuneration that applies to the banking industry and the business scale of KB Bank in the banking industry;
2. The duties, responsibilities and authorities of members of the Board of Directors and/or members of the Board of Commissioners
are related to achieving the objectives and performance of KB Bank;
3. Performance targets or performance of each member of the Board of Directors and/or members of the Board of Commissioners;
4. Balance of allowances between fixed and variable benefits.
Remuneration Policy for the Board of Commissioners and Board of Directors
No. Remuneration/Facility Type Description
In accordance with the provisions of the Board of Commissioners' Honorarium Scale
1 Honorarium after obtaining approval from the General Meeting of Shareholders or determined by
the Board of Commissioners
Annual Report 2024 360 PT Bank KB Bukopin Tbk
Page 361
Remuneration Policy for the Board of Commissioners and Board of Directors
No. Remuneration/Facility Type Description
Allowance Provided in accordance with the following internal provisions:
Housing & Utilities Allowance • For the Board of Commissioners, refer to the Board of Commissioners Decree No.
Vehicle Allowance SKEP/016-DKOM/XI/2021 concerning Refinement of Remuneration Policy in the
2 Religious Holiday allowance Form of Honorarium and other Benefits for the Board of Commissioners.
Health care benefits • For the Board of Directors, refer to the Decree of the Board of Commissioners No.
Glasses Reimbursement SKEP/001-DKOM/II/2023 concerning Refinement of Remuneration Policy in the
Educational Aid Form of Honorarium, Variable Remuneration and other Benefits for Directors.
Facilities Provided in accordance with the following internal provisions:
Telephone Credit Facility • For the Board of Commissioners, refer to the Board of Commissioners Decree No.
Mobile Telephone Facility SKEP/001-DKOM/II/2021 concerning Refinement of Remuneration Policy in the
3 Business Travel Pocket Money Form of Honorarium and other Benefits for the Board of Commissioners.
Life insurance • For the Board of Directors, refer to the Decree of the Board of Commissioners No.
Post-Employment Insurance SKEP/001-DKOM/II/2023 concerning Refinement of Remuneration Policy in the
Legal Aid Form of Honorarium, Variable Remuneration and other Benefits for Directors
4 Tantiem/Bonuses/Incentives In accordance with the GMS Resolutions
Provided in accordance with the following internal provisions:
• For the Board of Commissioners, refer to the Board of Commissioners Decree No.
SKEP/001-DKOM/II/2021 concerning Refinement of Remuneration Policy in the
5 Appreciation for completion of work period Form of Honorarium and other Benefits for the Board of Commissioners.
• For the Board of Directors, refer to the Decree of the Board of Commissioners No.
SKEP/001-DKOM/II/2023 concerning Refinement of Remuneration Policy in the
Form of Honorarium, Variable Remuneration and other Benefits for Directors.
Nominal/Remuneration Components for each Board of Commissioners
Amount Received in 1 Year
Amount of Remuneration and Other Facilities
People Amount (in IDR)
Honorarium 7 7,575,468,728
Allowance
Housing & Utilities Allowance 7 1,515,093,750
Vehicle Allowance 7 1,136,320,298
Religious Holiday allowance 6 861,904,730
Health care benefits 6 225,786,958
Glasses Reimbursement 2 5,000,000
Educational Aid 7 731,299,188
Facilities
Telephone Credit Facility 7 97,988,188
Mobile Telephone Facility 2 24,000,000
Business Travel Pocket Money 4 43,565,300
Life insurance 0 0
Post-Employment Insurance 2 1,152,000,000
Legal Aid 0 0
Tantiem/Bonuses/Incentives 0 0
Appreciation for completion of work period 0 0
Total 13,368,427,140
Group Table for the Remuneration Amount for the Board of Commissioners
Total Remuneration Number of the Board of Commissioners
Above IDR 2 Billion 1
Above IDR 1 Billion-IDR 2 Billion 5
Above IDR 500 Million-IDR 1 Billion 1
IDR 500 Million and below 0
Annual Report 2024 361 PT Bank KB Bukopin Tbk
Page 362
Corporate Governance
Stock Options for The Board of Commissioners Nominal Amount/Components of Directors'
Remuneration
In accordance with the General Meeting of Shareholders on April
20, 2005, shareholders approved the issuance of option shares for OJK Regulation No. 45/P0JK.03/2015 and Financial Services Authority
members of the Board of Commissioners, Directors and employees Circular No. 40/SEOJK.03/2016 provides guidelines for providing
of the Company who meet the requirements. However, in 2024, remuneration to the Board of Commissioners and Directors of
the Company will not have a stock option program. Commercial Banks. Disclosure of remuneration components is an
important part of transparency and accountability in corporate
Remuneration of Directors governance.
Procedure for Determining Directors' Remuneration The remuneration components for the Board of Commissioners
can consist of various elements, including basic salary, incentives,
The amount of remuneration for the Board of Directors is allowances and other facilities. The nominal amount or amount
determined by taking into account the GMS resolutions and of this remuneration component is usually adjusted to the
applicable regulations. The Company will pay attention to responsibilities and contributions of each member of the Board
profit achievement targets, the ability to maintain continuity of Commissioners, as well as the company's financial condition
and business development carried out in accordance with the and performance.
results of the analysis and recommendations of the Remuneration
and Nomination Committee. The Remuneration and Nomination Details of the remuneration components are usually disclosed in
Committee then proposes to the Board of Commissioners to then the company's annual report or sustainability report. This aims
be proposed at the GMS. to provide clear and transparent information to stakeholders
regarding remuneration management in the company, as well as
Indicators for Determining Directors' Remuneration to ensure that the process of providing remuneration is carried
out in accordance with statutory provisions and good governance
The indicators used in determining the Remuneration of members principles.
of the Board of Commissioners are as follows:
1. Key Performance Indicator (KPI) or results of the performance
and achievement assessment of the Board of Commissioners;
2. The Company's financial performance and capabilities;
3. Business development banks;
4. Comparative results of banking industry remuneration;
5. Consideration of the Company's long-term targets and
strategies.
The nominal amount/components of the Directors' remuneration are as follows:
Amount Received in 1 Year
Amount of Remuneration and Other Facilities
People Amount (in IDR)
Honorarium 8 19,188,666,667
0 0
Allowance 8 3,837,733,333
Housing & Utilities Allowance 7 2,028,300,000
Vehicle Allowance 7 541,384,975
Religious Holiday allowance 5 15,000,000
Health care benefits 8 1,900,250,000
Glasses Reimbursement 7 1,695,250,000
Educational Aid 8 5,372,826,667
0 0
Facilities 0 0
Telephone Credit Facility 2 24,000,000
Mobile Telephone Facility 0 0
Business Travel Pocket Money 3 1,091,296,190
Life insurance - -
Post-Employment Insurance - -
Legal Aid - -
2 1,152,000,000
Tantiem/Bonuses/Incentives 6 8,997,787,608
Appreciation for completion of work period 2 2,615,000,000
Total 48,459,495,440
Annual Report 2024 362 PT Bank KB Bukopin Tbk
Page 363
Group Table for the Remuneration Amount for the Board of Directors
Total Remuneration Number of the Board of Commissioners
Above IDR 2 Billion 7
Above IDR 1 Billion-IDR 2 Billion 1
Above IDR 500 Million-IDR 1 Billion 0
IDR 500 Million and below 0
Board of Directors Succession Policy
KB Bank has implemented a continuous employee development program to prepare for future leadership regeneration. This program
targets potential employees included in the Talent Pool, providing them with the opportunity to participate in training or activities
related to management, business strategy, strategic planning, risk analysis and business potential, operational and financial performance
analysis, and other similar programs.
With this program, the Bank has internal reserves that may be considered as candidates for members of the Board of Directors if
needed, in accordance with the recommendations of the Remuneration and Nomination Committee. The nomination process is carried
out transparently and in accordance with the conditions and needs of the Bank, and based on applicable laws and regulations.
In addition to internal candidates, the Bank may also consider qualified external candidates, such as those obtained through references
from Shareholders or Bank Management, or through cooperation with other third parties. This is regulated in the Decree of the Board
of Commissioners No. 002 of 2019 concerning Nomination Guidelines, thus allowing the Bank to have various options in selecting the
best candidates for members of the Board of Directors.
Ratio of the Highest and Lowest Salary
Description 2024 2023
Highest and lowest employee salaries 77:1 68:1
Highest and lowest Directors' salaries 1.68:1 1.69:1
Highest and lowest Commissioners salaries 1.39:1 1.39:1
Highest salaries for Directors and employees 1.46:1 1.46:1
Variable Remuneration for Employees
Amount Received by Employees in 1 year
Variable Remuneration 2024 2023
People IDR (million) People IDR (million)
Total 2,436 26,135,613,636 2,340 11,680,412,056
Deferred Variable Remuneration
The total deferred variable remuneration, consisting of payments in cash and/or shares or share-based instruments issued by KB
Bank, and will be applied to payments in 2024, is as follows:
Remuneration Type Amount (in IDR or % of Variable Remuneration) Payment Scheme
Deferred Cash 1,328,581,760(10% of Variable Remuneration) Paid in 3 installments over 3 years (2025 – 2027)
KB Bank Shares 33,758,906 shares (20% of Variable Remuneration) Paid in 3 installments over 3 years (2025 – 2027)
Annual Report 2024 363 PT Bank KB Bukopin Tbk
Page 364
Corporate Governance
Total Compensation Given to Employees Affected by
Termination of Employment and Total Nominal Paid
Nominal amount of compensation paid 2024 2023
IDR Billion 12,61 22,62
Number of People 55 490
Annual Report 2024 364 PT Bank KB Bukopin Tbk
Page 365
MEETING OF THE BOARD OF
COMMISSIONERS AND DIRECTORS
The implementation of Board of Commissioners meetings refers to Financial Services Authority Regulation No. 33/POJK.04/2014 dated
December 8, 2014 concerning the Board of Directors and Board of Commissioners of Issuers or Public Companies and the Company's
Articles of Association, which are again confirmed in the Guidelines and Work Rules for the Board of Commissioners and Directors.
Board of Commissioners Meeting
Board of Commissioners Work Guidelines and Regulations No. 015 of 2019, regulates the provisions for meetings of the Board of
Commissioners and meetings of the Board of Commissioners with the Board of Directors, including as follows:
1. Every policy and strategic decision must be decided at a meeting of the Board of Commissioners with due observation of the
prevailing regulations;
2. The Board of Commissioners must hold regular meetings at least 1 (one) time in 2 (two) months, or the Board of Commissioners
meeting can be held at any time if deemed necessary by the President Commissioner or 2 (two) or more members of the Board
of Commissioners or by the Board of Directors;
3. In addition, the Board of Directors together with the Board of Commissioners shall periodically hold joint meetings at least 1 (one)
time in 4 (four) months;
4. The Meeting of the Board of Commissioners must be attended physically by all members of the Board of Commissioners at least
2 (two) times a year;
5. The summons for a meeting of the Board of Commissioners shall be made in writing by the President Commissioner or one of
the members of the Board of Commissioners through the Secretary of the Board of Commissioners by stating the agenda, date,
time and place of the meeting;
6. The decision of the Board of Commissioners meeting shall be taken based on deliberation for consensus. In the event that a
decision based on deliberation for consensus is not reached then the decision is taken by a vote based on a vote agreeing more
than ½ (half) part of the number of members of the Board of Commissioners present;
7. The results of the meeting of the Board of Commissioners including the joint meeting of the Board of Commissioners and Board of
Directors shall be set forth in the minutes of the meeting, signed by all members of the Board of Commissioners and/or Directors
present and delivered to all members of the Board of Commissioners and/or Board of Directors;
8. All decisions of the Board of Commissioners are binding on all members of the Board of Commissioners. Dissenting opinions that
occur in the meeting of the Board of Commissioners must be clearly stated in the minutes of the meeting along with the reasons
for the dissent;
9. Minutes of meetings of the Board of Commissioners are recorded and documented by the Secretary of the Board of Commissioners
and/or the Corporate Secretary.
Internal Meeting of The Board of Commissioners
Throughout 2024, the KB Bank Board of Commissioners has held 15 (fifteen) internal meetings. The average attendance rate of members
of the Board of Commissioners in these meetings reached 90%. The details of the meeting agenda are as follows:
No. Date Agenda Meeting Participant
• Approval of the Remuneration and Nomination Committee Recommendation regarding
1 January 15, 2024 the Deputy President Commissioner Candidate 12 Participants
• Approval of the Finance Director's Retirement Package
Approval of Remuneration and Nomination Committee Recommendation for Finance
2 January 22, 2024 14 Participants
Director Retirement Package
• Approval of Extension of Credit Facility of PT KB Finansia Multifinance
3 February 1, 2024 20 Participants
• Approval of Extension of Credit Facility of PT KB Valbury Sekuritas.
4 February 22, 2024 Discussion of Approval of Revised Bank Business Plan (RBB) 2024-2026 20 Participants
5 April 1, 2024 Discussion of Plan to Terminate PWC Audit Services Contract and Appointment of New KAP 16 Participants
6 April 12, 2024 Approval of Appointment of New KAP 20 Participants
• Approval of Changes to the Write-Off of Book and Write-Off of Bills Policy of PT Bank KB
Bukopin Tbk.
7 May 17, 2024 24 Participants
• Discussion of Consumer Protection of Bank KB
• Discussion of Customer Complaints Service of Bank KB
Annual Report 2024 365 PT Bank KB Bukopin Tbk
Page 366
Corporate Governance
No. Date Agenda Meeting Participant
• Discussion of BOD and BOC Contract Evaluation
• Discussion of BOD and BOC Retirement Packages
• Discussion of BOD and BOC Remuneration Budget 2024
• Discussion of Changes in Foreign Worker Remuneration
8 June 20, 2024 • Approval of the Revised Bank Business Plan for 2024-2026 24 Participants
• Discussion of Realization of PT Bank KB Bukopin Tbk's Financial Performance in May
2024
• Discussion of Update on Completion of the NGBS Project
• Discussion of Update on the Settlement of the Inter-Office Account (RAK) Hacking Case
9 August 22, 2024 Loan Extension Approval of PT Sunindo Kookmin Best Finance (SKBF) 17 Participants
September 19,
10 Approval of New Credit Facility to PT KB Bukopin Finance 18 Participants
2024
11 October 24, 2024 Approval of Changes to PT Bank KB Bukopin Tbk's Outsourcing Management Policy 14 Participants
November 19, • Request for Approval for AML, PPT, and CPF Policy Updates
12 16 Participants
2024 • Discussion of AML, CFT, and CPF Implementation Activity Reports
November 21, • Request for Approval in Principle and Additional Costs to Continue the SHINE Project
13 37 Participants
2024 • Discussion of SHINE Project Progress Update and Implementation Plan
November 28, Discussion on Roles and Responsibilities Adjustment of the Board of Directors Based on the
14 40 Participants
2024 Development of the New Organizational Structure
December 12, Adjustment Approval for Director Duties and Responsibilities in Connection with
15 18 Participants
2024 Development of New Organizational Structure
Joint Meeting
Throughout 2024, the KB Bank Board of Commissioners has held meetings by inviting the Board of Directors 6 (six) times. The details
of the meeting agenda are as follows:
No. Date Agenda Meeting Participant
1 January 22, 2024 Report on the Implementation of the EGMS Approval of the Meeting Chair 26 Participants
• Report and Discussion of Company Performance Realization for
Quarter 4 of 2023
2 January 24, 2024 • Report and Discussion of Risk Base Bank Rating (RBBR) Semester II 23 Participants
2023
• Report and Discussion of Rebranding Project
Discussion of Company Performance Realization for the First Quarter of
3 April 25, 2024 32 Participants
2024
Approval of Appointment of Chairman of the 2024 Annual General
4 June 24, 2024 25 Participants
Meeting of Shareholders
• Determination of Company KPI Target Setting
• Approval of Master Contractor Replacement and Extension of SHINE
5 July 31, 2024 Project Time 33 Participants
• Realization of Company Performance June 2024 & RBBR Semester I
2024
• Application for Approval of PT Bank KB Bukopin Tbk RBB 2025-2027
6 November 28, 2024 • Application for Approval of KB Bank's Recovery Plan and Resolution 40 Participants
Plan
Frequency of Meetings and Attendance Level of The Board of Commissioners in 2024
The Board of Commissioners Meetings during 2024 were held 15 (fifteen) times. Meanwhile, Joint Meetings of the Board of Commissioners
with the Board of Directors during 2024 were held 6 (six) times. The frequency of Attendance at Board Meetings and Joint Meetings of
the Board of Commissioners with the Board of Directors is as follows:
Annual Report 2024 366 PT Bank KB Bukopin Tbk
Page 367
Joint meeting of Board commssioners and
Board of Commissioners Meeting
Directors
No. Name
Total Attendance Attendance Total Attendance Attendance
Meeting Frequency Rate Meeting Frequency Rate
1. Jerry Marmen 15 15 100% 6 6 100%
2. Seng Hyup Shin* 13 9 69% 6 5 83%
3. Nanang Supriyatno 15 15 100% 6 6 100%
4. Tippy Joesoef 15 15 100% 6 6 100%
5. Hae Wang Lee 15 12 92% 6 6 100%
6. Stephen Liestyo 15 14 93% 6 6 100%
7. Sukriansyah S. Latief** 8 8 100% 4 4 100%
8. Eugene K. Galbraith** 8 5 62% 4 3 75%
*) Effective since being determined by the Bank after fulfilling all requirements stipulated in POJK No. 27/POJK. 03/2016, No. 37/POJK.03/2017 and/or other applicable laws and regulations.
**) No longer serves as Independent Commissioner as of June 28, 2024
Board of Directors Meeting
Board of Directors meetings are meetings held by the Board of Directors to make various business decisions, evaluate the Company's
performance and determine various policies in managing the Company. Board of Directors meetings are held based on the following
principles:
1. The Board of Directors is obliged to hold regular Board of Directors Meetings at least 1 (one) time every month and chaired by
the President Director;
2. The Board of Directors is obliged to hold regular Board of Directors and Board of Commissioners meetings at least once every 4
(four) months;
3. Board of Directors Meetings can be held at any time if:
a. deemed necessary by one or more members of the Board of Directors;
b. Upon written request from one or more members of the Board of Commissioners.
4. Calls for Board of Directors Meetings must be made by members of the Board of Directors who have the right to represent the
Board of Directors according to the provisions of the Articles of Association;
5. Decision making is carried out by deliberation to reach consensus and/or voting, and will be considered valid if the meeting is
attended by more than half of the Board of Directors;
6. Minutes of meetings are drawn up by the Corporate Secretary and signed by all members of the Board of Directors present to be
kept and made available at any time requested by the Board of Commissioners;
7. Dissenting opinions that occur at the meeting must be included in the minutes of the meeting along with the reasons.
Internal Board of Directors Meeting
Throughout 2024, the Board of Directors of KB Bank held Board of Directors meetings 51 (fifty one) times. The meeting agenda is as
follows:
No. Date Agenda Meeting Participant
1 January 8, 2024 PWC Pending Audit Data Update Report 49 participants
• Approval of Bulk Sale ABS III
• Approval of Customer Complaints
2 January 15, 2024 45 participants
• Results of the Review of the Determination of Covid 19 Restructuring
of Debtors of PT. Bintang Gasing Lestari (Follow-up to OJK Findings)
• Approval and Report of EGMS (Radirkom)
• Approval of RBBR 2023
3 January 22, 2024 49 participants
• Financial Performance Report December 2023
• 4. Audit Progress Report January 2024
• Approval of ICAAP Report based on Risk Profile Term II 2023
4 January 29, 2024 • Audit Progress Report January 2024 (Continued from BOD Meeting 19 participants
January 22, 2024)
• Approval of SPC Asset Management Incentive Scheme
5 February 5, 2024 28 participants
• Report and Approval of Swamitra Incentive Program
• Approval of Recruitment Process Proposal
6 February 12, 2024 36 participants
• Bad Loan Campaign Progress Report
Annual Report 2024 367 PT Bank KB Bukopin Tbk
Page 368
Corporate Governance
No. Date Agenda Meeting Participant
• Approval of the Revised RBB 2024-2026
7 February 19, 2024 • Financial Performance Report January 2024 54 participants
• NGBS Progress Report and Data Cleansing
8 February 20, 2024 Approval of Revised RBB 2024-2026 (Re-Approval) 22 participants
• Approval of US$ 300 Million Loan Facility from Korea Development
Bank (“KDB”) Singapore Branch.
February 26, 2024 34 participants
9 • Approval of Recruitment Process
• Audit Progress Report February 2024
10 March 4, 2024 Shine Progress Update to BOD 29 participants
• LAR Reduction Steps due to the end of Covid 19 Restructuring
• Cardless withdrawal cooperation via Indomaret
11 March 18, 2024 53 participants
• Kick off resourcing audit
• March 2024 Audit Progress Report
12 March 25, 2025 Financial Performance Report in February 2024 43 participants
• Financial Performance Q1 2024
• Activity and Formation of TFT Data Cleansing
13 April 22, 2024 42 participants
• Handover of NPL Debtors for Retail Credit
• Progress Audit April 2024
• Marcomm Budget Report Q1 2024 and YG K-Pop Concert Sponsorship
14 April 29, 2024 49 participants
• Credit Administration & Payment System Report
• LAR Handling Guidelines
15 May 6, 2024 • Progress Report on Loan Administration Issues: Mortgage & 49 participants
Extension of Wholesale & SME Working Capital Credit
16 May 13, 2024 Approval of the 2023 Fiscal Year GMS Plan 11 participants
17 May 15, 2024 Financial Audit Activity Progress Report 2023 by KAP Moore 36 participants
• Analysis of SME Normal Loan Decline
18 May 20, 2024 54 participants
• April 2024 Financial Performance Report
19 May 27, 2024 Balikpapan Legal Case Report 22 participants
• Approval & Current Status Report of Major Account Differences
between GL and Product Ledger and Arrangement Plan
• Approval of LAR, NPL and Write-Off Discount Program
20 June 3, 2024 49 participants
• Paywatch Progress Report
• Report on Plan to Submit Summons for 2024 AGMS
• Audit Progress Report for May 2024
• Approval of KPI Results 2H23 & KPI Policy & Scorecard 2024
21 June 5, 2024 20 participants
• Balikpapan Legal Case Report
• Marcom Budget Report April 2024
June 10, 2024 35 participants
22 • Digital Channel Update Report (KB Star & PPOB)
• Approval of KPI Policy & Scorecard 2024
23 June 12, 2024 20 participants
• Approval of Revised RBB 2024-2026
• Approval and Report of AYDA Portfolio & Incentive Scheme
24 June 19, 2024 33 participants
• Approval of Revised RBB 2024-2026
• Approval of the Chairman of the 2024 Annual General Meeting of
25 June 24, 2024 Shareholders (Radirkom) 51 participants
• Financial Performance Report May 2024
• Approval Regarding Reversal of Cost Reserves
• Approval of Existing Loan Data Normalization Methodology for NGBS
26 June 26, 2024 Migration Purposes 27 participants
• Intermediate Level Credit Culture Exercise Report
• May 2024 Audit Progress Report
• Approval of the Issuance of KB Bank Global Bank US$ 300 Million in
2024
27 July 1, 2024 40 participants
• Update Report on the Progress of Handover of NPL Debtors in Retail
Credit
28 July 3, 2024 Approval of Changes to Organizational Structure 10 participants
Annual Report 2024 368 PT Bank KB Bukopin Tbk
Page 369
No. Date Agenda Meeting Participant
• Approval of Draft Response to KAP Moore Management Letter 2023
• Current Status Report of Important Information Report
29 July 8, 2024 84 participants
• Customer Fund Account Report (RDN)
• BI Audit Result Report 2024
30 July 12, 2024 Loan Repayment Agreement via PT Mandiri West Madura Cessie 12 participants
Report on the Execution of Waryono Karno's Lawsuit (regarding the
31 July 15, 2024 Settlement of Kembang 88 Assets) and Application for Approval of 10 participants
Submission of AJB and Submission of Legal Efforts for Judicial Review
• RBBR Approval Semester 1 2024
• Compliance Report
32 July 22, 2024 32 participants
• PPOB Update Report: KB Bank x PLN
• SKAI Monthly Progress Report
• Implementation of Personal Data Protection (PDP)
33 August 5, 2024 36 participants
• Treasury Borrowing Status
• Report of KAP Moore 2024 Kick Off Meeting
• Discussion of Procedures and Flow of Board of Commissioners &
34 August 12, 2024 113 participants
Committee Meetings
• Monthly Report of Marcom & Incentive Budget May-July 2024
35 August 19, 2024 Financial Performance Report July 2024 39 participants
• Monthly Audit Progress Report July 2024
• KBees Report, Company Profile Video
36 August 26, 2024 22 participants
• Report on Balikpapan Case Handling Strategy (Fictitious Deposit) and
Implementation of Decision Contents
37 August 28, 2024 Approval of Interim Audit Results June 2024 41 participants
38 September 18, 2024 Report on the Implementation of the Preparation of the 2025 - 2027 RBB 21 participants
• Financial Performance Report August 2024
• Approval of Changes in Policy on Institutions and Authorities of the
39 September 23. 2024 Credit Committee 73 participants
• Approval of Rebranding: Change of Entity Name
• Audit Progress Report August 2024
Agreement on Development of Local Currency Transaction Indonesia -
40 September 30. 2024 23 participants
South Korea
41 October 21, 2024 Financial Performance Report September 2024 43 participants
• Monthly Progress Report Audit July 2024
42 October 28, 2024 23 participants
• Shine Progress Report
• Approval of RBB 2025-2027
43 November 11, 2024 • Approval of Tax Audit Results for Fiscal Year 2021 35 participants
• Approval of Reporting Fines
• RBB Report 2025-2027
• Financial Performance Report October 2024
44 November 18, 2024 • Approval of Adjustment of Business Unit Organizational Structure 68 participants
• Approval of Recovery Plan and Resolution Plan
• Approval of Principle and Additional Costs to Continue Shine Project
• Approval of RBB 2025-2027
45 November 25, 2024 • Approval of Recovery Plan and Resolution Plan 29 participants
• Audit Progress Report October 2024 & Audit Plan 2025
• Approval of Revamp Vision and Mission of KB Bank
46 December 2, 2024 • Compliance Update Report 21 participants
• AML, CFT and CPF Implementation Activity Report
• Approval of Public Expose Plan and Presentation Materials
• Report on the Socialization of the Draft OJK Regulations regarding
47 December 9, 2024 20 participants
Financial Conglomerates and Financial Conglomerate Holding
Companies
• Financial Performance Report November 2024
48 December 16, 2024 46 participants
• Audit Progress Report
49 December 18, 2024 Regulatory Fine Prevention and Mitigation Agreement 15 participants
Annual Report 2024 369 PT Bank KB Bukopin Tbk
Page 370
Corporate Governance
No. Date Agenda Meeting Participant
• SME Banking Deep Change Approval
50 December 23, 2024 • Marcom Monthly Report and Incentive Budget September- November 41 participants
2024
Approval of Internal Control Policy Over Financial Report of PT Bank KB
51 December 30, 2024 20 participants
Bukopin, Tbk
Board of Directors Meeting Frequency and Attendance Level in 2024
No. Name Total Meeting Attendance Frequency Attendance Rate
1 Woo Yeul Lee 51 46 90.2%
2. Robby Mondong 51 42 82.4%
3. Helmi Fahrudin 51 46 90.2%
4. Dodi Widjajanto 51 45 88.2%
5. Yohanes Suhardi** 26 19 73.1%
6. Henry Sawali 51 47 92.2%
7. Young Eun Moon** 26 16 61.5%
8. Jung Ho Han 51 43 84.3%
9. Jang Hyuk Im* 48 43 89.6%
*) Effective since being determined by the Bank after fulfilling all requirements stipulated in POJK No. 27/POJK.03/2016, No. 37/POJK.03/2017 and/or
other applicable laws and regulations.
**) No longer serves as Director as of June 28, 2024
Annual Report 2024 370 PT Bank KB Bukopin Tbk
Page 371
MAJOR AND CONTROLLING SHAREHOLDERS
The major and controlling shareholder of KB Bank is Kookmin Bank Co., Ltd., a banking company from South Korea. KB Kookmin Bank
is part of the KB Financial Group, one of the largest financial groups in South Korea.
This Korean-based bank has the largest net income achievement in Korea throughout 2019. KB Financial Group shares have been
listed on the Korea Exchange (KRX) since October 10, 2008 and on the New York Stock Exchange (NYSE) since September 29, 2008. KB
Financial Group's total assets as of December 31, 2019 reached KRW789.6 trillion (or around IDR 9,326 trillion).
The company has expanded its wings into the global market with a network spread across the UK, United States, India, China, Hong
Kong, Japan and New Zealand. In Southeast Asia, Kookmin expanded to Cambodia, Vietnam, Laos, Myanmar and Indonesia.
KB Financial Group Inc.
100%
STIC Eugene Star Holdings
Public < 5%
Inc.
16.98% 66.88% 16.14%
99.24% 95.92%
KB Bukopin Finance KB Bank Syariah
Annual Report 2024 371 PT Bank KB Bukopin Tbk
Page 372
Corporate Governance
SUPPORTING ORGANS OF THE
BOARD OF COMMISSIONERS
In carrying out supervision, the Board of Commissioners of KB Audit Committee Work Guidelines/Charter
Bank is assisted by Committees at the Board of Commissioners
level, consisting of: The Audit Committee Charter serves as a guideline in carrying
1. Audit Committee; out the duties and responsibilities of the Committee members.
2. Remuneration and Nomination Committee; This charter has been ratified through the Decree of the Board of
3. Risk Monitoring Committee; Commissioners No. 002 of 2024 concerning the Audit Committee
4. Integrated Governance Committee Charter of PT Bank KB Bukopin Tbk.
Each committee is chaired by an Independent Commissioner The charter includes rules related to membership, duties and
to ensure objectivity and independence in decision-making. responsibilities, authority, reporting, and implementation of Audit
The implementation of its duties is based on the Committee's Committee meetings. All of these matters are explained in more
Guidelines and Work Procedures which are in line with regulations detail in the Audit Committee Guidelines and Work Procedures.
in Indonesia and best practices that are continuously updated
periodically. Criteria For Audit Committee Members
Audit Committee Audit Committee members are required to fulfill the following
requirements and criteria:
The Audit Committee was established with the aim of supporting 1. Must have high integrity, good morals and character, ability,
the implementation of the Board of Commissioners' function knowledge, experience in accordance with the field of work,
in monitoring the effectiveness of the implementation of the and be able to communicate well;
Internal Control System and increasing its active role in ensuring 2. Not a person who works or has the authority and responsibility
corrective actions against the Bank's issues that could reduce the to plan, lead, control or supervise the Company's activities
effectiveness of the Internal Control System. within the last 6 (six) months except for Independent
Commissioners;
The formation of the Audit Committee is based on the rules and 3. Not someone who is internal in a Public Accounting Firm,
regulations applicable in Indonesia, including: Legal Consultant Firm, Public Appraisal Services Firm or other
1. Jakarta Stock Exchange Regulation Number-Kep-305/ BEJ/07 party providing assurance services, non-assurance services,
dated July 19, 2004 concerning Regulation Number I-A appraisal services and/or other consulting services to the
concerning the Listing of Shares and Equity Securities Other Company within the last 6 (six) months;
than Shares Issued by Listed Companies; 4. Must understand financial reports, the Company's business,
2. Bapepam Regulation No.IX.I.5 dated September 24, 2004 especially those related to the Company's services or business
concerning the Establishment and Guidelines for the activities, audit processes, risk management, and laws and
Implementation of Audit Committee Work; regulations in the Capital Market sector as well as other related
3. POJK No. 21/POJK.04/2015 concerning Implementation of Public laws and regulations;
Company Governance Guidelines; 5. Must comply with the Audit Committee code of ethics
4. POJK No. 55/POJK.04/2015 concerning the Establishment and established by the Company;
Guidelines for Implementing the Work of the Audit Committee; 6. Willing to continuously improve competence through
5. POJK No. 17 of 2023 concerning Implementation of Commercial education and training;
Bank Governance; 7. Does not have direct or indirect shares in the Company;
6. POJK No. 13/POJK.03/2017 concerning the Use of Public 8. In the event that a member of the Audit Committee acquires
Accounting Services and Public Accounting Firms in Financial Company shares, either directly or indirectly, as a result of a
Services Activities; legal event, the shares must be transferred to another party
7. SEOJK No. 13/SEOJK.03/2017 concerning Implementation of within a maximum period of 6 (six) months after acquiring
Governance for Commercial Banks; the shares;
8. SEOJK No. 36/SEOJK.03/2017 concerning Procedures for Using 9. Has no affiliation with members of the Board of Commissioners,
the Services of Public Accountants and Public Accounting members of the Board of Directors, or Major Shareholders of
Firms in Financial Services Activities; the Company;
9. POJK No. 01/POJK.03/2019 concerning Implementation of the 10. Has no direct or indirect business related relationships to the
Internal Audit Function in Commercial Banks. Company's business activities.
Annual Report 2024 372 PT Bank KB Bukopin Tbk
Page 373
Membership Structure and Expertise of The Audit Committee
1. Members of the Audit Committee are appointed and dismissed by the Company's Directors based on the decision of the Board
of Commissioners meeting.
2. The number of members and composition of the Audit Committee membership of PT Bank KB Bukopin Tbk is as follows:
a. The Audit Committee consists of at least 1 (one) member who is an Independent Commissioner and 2 (two) people from
independent parties from outside the Company, where 1 (one) person has expertise in the field of finance and accounting
for at least 5 (five) years and 1 (one) person who has expertise in the field of law and/or banking for at least 5 (five) years;
b. The audit committee is chaired by an Independent Commissioner who is also a member;
c. The Chair of the Audit Committee can only hold concurrent positions as Chair of another Committee on at most 1 (one) other
committee;
d. One member of the Audit Committee is appointed as Committee Secretary;
e. The appointment and dismissal of Audit Committee members is reported to the OJK within a maximum period of 2 (two)
working days after the appointment or dismissal;
f. Information regarding appointment and dismissal as referred to above is contained on the stock exchange website and the
Company's website.
Terms of Office Provisions
Referring to the Audit Committee Work Implementation Guidelines, it is explained that the term of office of Audit Committee members
cannot be longer than the term of office of the Board of Commissioners as regulated in the Articles of Association and can only be
re-elected for 1 (one) subsequent period.
Structure, Number, Composition, and Basis for Appointment of The Audit Committee
The membership of the Audit Committee which has been ratified through Decree No. 107 of 2024 dated September 12, 2024, has the
following composition and number of members:
Positions in
Name Committee
Position in KB Bank Expertise Period
Stephen Liestyo Chairman Independent Commissioner Banking, GCG and Financial Audit 2024-2027
Banking, GCG, Risk management and
Tippy Joesoef Member Independent Commissioner 2023-2024
Financial Audit
Dewi Anggesty Sah
Member Independent Party Banking and Financial Auditing 2022-2025
Bandar
Jacobus Sindu
Member Independent Party Banking and Financial Auditing 2022-2025
Adisuwono
Profile of Audit Committee Members
The profiles of Stephen Liestyo, Tippy Joesoef are available in the Profile of the Board of Commissioners section in this Annual Report.
The profiles of members who are independent parties are as follows:
Dewi Anggesty Sah Bandar
Audit Committee Member (Independent Party)
Age 59 Years old
Nationality Indonesia
Domicile Bekasi
• Bachelor (Ir) in Agricultural Economics (Agribusiness), Bogor Agricultural University (1988)
Education History
• Master Management (MM) in Finance, Gadjah Mada University (1993)
• Head of Quality Management Biz Retail Banking - BTPN (2012-2017);
Employments History • Independent Commissioner of PT DMS Modal Ventura (2019-present);
• Senior Partner of PT INOFIN Consulting (2018-present).
• Independent Commissioner of PT DMS Modal Ventura (2019-present)
Other Position
• Senior Partner of PT INOFIN Consulting (2018-present
Annual Report 2024 373 PT Bank KB Bukopin Tbk
Page 374
Corporate Governance
Dewi Anggesty Sah Bandar
Audit Committee Member (Independent Party)
Legal Basis for Appointment Board of Directors Decree No. 0040 of 2023 dated March 30, 2023
Qualification Banking and Financial Audit
Jacobus Sindu Adisuwono
Bachelor of Economics Accounting, Parahyangan Catholic University
Age 62 Years Old
Nationality Indonesia
Domicile Jakarta
Education History Bachelor of Economics Accounting, Parahyangan Catholic University
• Secretary General of the Bank Internal Auditors Association as a professional association (2011-
2014)
Employments History • Chairman of the Bank Internal Auditors Association (2014-2017);
• Member of the Supervisory Board - Bank Internal Auditors Association (2017-2020);
• Chairman of the Audit Committee of the Institute of Internal Auditors Indonesia (2018-present).
• Commissioner of PT Asuransi Umum BCA (August 2021-present)
• Member of the Audit Committee and Risk Monitoring Committee of PT Bank Ina Perdana, Tbk.
Other Position
(2021-present)
• Member of the Audit Committee of PT Bank BCA Syariah (2017-present)
Legal Basis for Appointment Board of Directors Decree No. 0040 of 2023 dated March 30, 2023
Qualification Banking and Financial Audit
Certifications Obtained by Committee Members
The Audit Committee continues to strive to improve the professional standards of its members through various certification and
training programs. By participating in nationally and internationally recognized certifications, Audit Committee members can ensure
that their competence is always up to date. The following is a list of certifications that have been obtained until 2024.
Name Position Audit Committee Professional Certification Types
Stephen Liestyo Chairman Risk Management - Qualification VI
Tippy Joesoef Member Risk Management - Qualification VI
Risk Management - Qualification VII
Dewi Anggesty Sah Bandar Member
Qualification VI KKNI Audit Manager
Risk Management - Qualification VI
Jacobus Sindu Adisuwono Member
Certification in Audit Committee Practices
Audit Committee Education and/or Training
Education and
Name and Position Training Types
Education and Training Materials Venue/Date Organizer
• Kick Off RKA SKAI
• RKA SKAI Refresher Workshop • Jakarta, March 21, 2024 • Internal Training
• Anti-Corruption & Anti-Fraud • Jakarta, July 26, 2024 • Internal Training
Training • Jakarta, July 19, 2024 • AAFM
Stephen Liestyo Training and
• SMR Commissioner • Jakarta, July 09, 2024 • IRPA & BSMR
(Chairman) Workshop
Recertification • Jakarta, October 04, 2024 • Oppa Academy
• Korean Language Training • Jakarta, November 05, 2024 • Rinto Teguh
• Online APU PPT For Executive • Jakarta, December 11, 2024 • FKDKP
• FKDKP Webinar
Annual Report 2024 374 PT Bank KB Bukopin Tbk
Page 375
Education and
Name and Position Training Types
Education and Training Materials Venue/Date Organizer
• Kick Off RKA SKAI
• Jakarta, March 21, 2024 • Internal Training
• RKA SKAI Refresher Workshop
• Jakarta, July 26, 2024 • Internal Training
• Anti-Corruption & Anti-Fraud
Training and • Jakarta, July 19, 2024 • AAFM
Tippy Joesoef (Member) Training
Workshop • Jakarta, September 27, 2024 • LSPP
• SMR J6 Exam (Commissioner)
• Jakarta, October 04, 2024 • Oppa Academy
• Korean Language Training
• Jakarta, November 05, 2024 • Rinto Teguh
• Online APU PPT For Executive
Dewi Anggesty Sah Bandar Training and • Skai Workshop Refresher RKA • Jakarta, July 26, 2024 • Internal Training
(Member) Workshop • Online APU PPT For Executive • Jakarta, November 5, 2024 • Rinto Teguh
• Jakarta, March 21, 2024
• Kick Off RKA SKAI • Internal Training
Jacobus Sindu Adisuwono Training and • Jakarta, July 26, 2024
• RKA SKAI Refresher Workshop • Internal Training
(Member) Workshop • Jakarta, November 05, 2024
• Online APU PPT For Executive • Rinto Teguh
Independence of Audit Committee Members
All members of the Audit Committee are independent parties who have no financial relationships, share ownership, or interests with
the Company, the Board of Commissioners, Directors, or Shareholders. The Audit Committee is also not permitted to serve as members
of other committees. This independence is regulated in OJK Regulation No. 55/POJK.04/2015 to ensure that Audit Committee members
can provide their opinions freely without being influenced by personal or external interests in carrying out their duties.
Stephen Tippy Dewi Anggesty Jacobus Sindu
Independence Aspect Liestyo Joesoef Sah Bandar Adisuwono
Has no financial relationship with the Board of Commissioners and
√ √ √ √
Directors
Has no management relationship in the company, its subsidiaries, or
√ √ √ √
affiliated companies
Has no management relationship in the company, its subsidiaries, or
√ √ √ √
affiliated companies
Does not have family relations with the Board of Commissioners,
Directors, and/ or fellow members of the Nomination, Remuneration √ √ √ √
and GCG Committee
Does not serve as a manager of Political parties, officials and
√ √ √ √
government
Duties and Responsibilities
The Audit Committee has the following duties and responsibilities:
1. Review financial information that will be released by the Bank to the public and/or authorities, including financial reports,
projections and other reports related to the Bank's financial information;
2. Review compliance with laws and regulations relating to Bank activities;
3. Provide independent opinions in the event of differences of opinion between Management and Accountants regarding the services
provided;
4. Provide recommendations to the Board of Commissioners regarding the appointment of Public Accountants and Public Accounting
Firms based on independence, scope of assignment and fees for audit services;
5. Monitor and evaluate the implementation of the duties of the Internal Audit Work Unit (SKAI);
6. Monitor and evaluate the conformity of audit implementation by Public Accountants with applicable audit standards;
7. Monitor and evaluate the implementation of follow-up actions by the Board of Directors regarding the findings of the Internal
Audit Work Unit, Public Accountants, and the results of supervision by the Financial Services Authority;
8. Review complaints related to the Company's accounting and financial reporting processes;
9. Review and provide advice to the Board of Commissioners regarding potential conflicts of interest;
10. Assess the adequacy of internal control;
11. Carry out other tasks assigned by the Board of Commissioners.
Annual Report 2024 375 PT Bank KB Bukopin Tbk
Page 376
Corporate Governance
Authority of The Audit Committee
In carrying out its duties and responsibilities, the Audit Committee has the following authorities:
1. Access Bank documents, data and information regarding employees, funds, assets and required Company resources;
2. Communicate directly with employees including the Board of Directors and parties carrying out internal audit, risk management
and Accountant functions regarding the duties and responsibilities of the Audit Committee;
3. Involve independent parties outside the Audit Committee members who are needed to assist in carrying out their duties (if necessary).
Audit Committee Responsibilities in Providing Recommendations for The Appointment and Dismissal
of External Auditors
The Audit Committee continues to provide independent opinions in the event of differences of opinion between Management
and Accountants regarding the services they provide. In addition, the Audit Committee also supports the duties of the Board of
Commissioners by providing recommendations regarding the appointment of Public Accountants and Public Accounting Firms based
on independence, scope of assignment and compensation for audit services.
Audit Committee Meeting
Audit Committee meetings are chaired by the Chair of the Audit Committee and attended by all committee members. Meeting procedures
have been regulated in the Audit Committee Work Guidelines. Meetings are held at least once a month with decisions made through
deliberation for consensus or majority voting. Each decision is recorded in a minute signed by all members of the Audit Committee,
then submitted to the Board of Commissioners.
Throughout 2024, the KB Bank Audit Committee has held meetings as follows (composition of the Audit Committee according to Decree
No. 107 of 2024 dated September 12, 2024) :
:
Attendance
Date Agenda Dewi Jacobus
Stephen Tippy Eugene K.
Anggesty Sah Sindu
Liestyo Joesoef Galbraith*
Bandar Adisuwono
• Discussion of ATM Difference
Reconciliation Report.
• Discussion of HC Division Work Program
January 26, 2024 Based on Unsatisfactory Rating Audit √ √ √ √ √
Results
• Discussion of Internal Audit Work Program
Realization Up to Quarter IV of 2023
• Discussion of the Update of the Follow-up
Report on the Management Letter of KAP
Crowe 2022
• Discussion of the Report on the
Implementation of the Compliance
February 23, 2024 √ √ x √ √
Function for the Fourth Quarter of 2023
• Discussion of the Quality Assurance Work
Plan for 2024
• Discussion of the Realization of the Audit
Work Program until February 12, 2024
Discussion of Audit Progress Update by PWC
March 20, 2024 √ √ √ √ √
Report KAP
• Discussion of Status, Concept and
Progress of Migration Data on NGBS
March 22, 2024 Project. √ √ √ √ √
• Discussion of Realization of Audit Work
Program until March 15, 2024
• Discussion of Audit Delay in the Financial
Report for Fiscal Year 2023.
March 28, 2024 √ √ √ √ √
• 2. Discussion of Audit Progress 2023 and
Next Plan
April 12, 2024 Discussion on New KAP Appointment √ √ x √ √
Annual Report 2024 376 PT Bank KB Bukopin Tbk
Page 377
Attendance
Date Agenda Dewi Jacobus
Stephen Tippy Eugene K.
Anggesty Sah Sindu
Liestyo Joesoef Galbraith*
Bandar Adisuwono
• Discussion and Settlement of Suspend
Account/Open Item/
• Discussion of Pension Loan Business
April 26, 2024 Model Progress as a Follow-up to √ √ x √ √
Improvement of SKAI Audit Results
• Discussion of Audit Work Program
Realization for Quarter I of 2024
Discussion on the Audit Work Program
May 31, 2024 √ √ √ √ √
Realization for April 2024
• Discussion of the Internal Audit Work
Program Realization until June 14, 2024
June 27, 2024 • Discussion of the Update on the Progress √ √ √ √ √
of Completing Suspended Accounts/Open
Items
• Discussion of the Audit Work Program
Realization until Semester I of 2024
• Discussion of the Anti-Fraud Performance
Report for Semester I of 2024
• Discussion of the Compliance Function
July 25, 2024 √ x - √ √
Report for Semester I of 2024
• Discussion of Updates on the Progress
of Real Open Items that are Routine and
Open Items that have Potential Loss/that
have outstanding to be used as Assets
• Discussion of the Audit Work Program
Realization until July 2024.
• Discussion of Updates on the
management of assets after the closure
August 29, 2024 of the Branch √ √ - √ √
• Discussion of Updates on the progress of
the settlement of Open Items.
• Discussion of the Interim Audit of the
Financial Report as of June 2024.
• Discussion of Audit Work Program
Realization until August 2024
September 26, • Discussion of follow-up status on OJK
√ √ - √ √
2024 audit results
• Discussion of follow-up status update of
KAP Moore's 2023 management letter
• Audit Work Program Realization until
September 2024
• Following up on the approach and review
related to the NGBS Audit according to
OJK's concerns
October 31, 2024 √ √ - √ √
• Renewal of the Pension Credit Business
Process Including Price & Profitability and
SKAI Recommendations on the Pension
Credit Business Based on SKAI Audit
Results
• Discussion of 2025 Audit Plan
November 28, Recommendations
√ √ - √ √
2024 • Discussion of Audit Work Program
Realization until October 2024
Annual Report 2024 377 PT Bank KB Bukopin Tbk
Page 378
Corporate Governance
Attendance
Date Agenda Dewi Jacobus
Stephen Tippy Eugene K.
Anggesty Sah Sindu
Liestyo Joesoef Galbraith*
Bandar Adisuwono
• Discussion of the Audit Work Program
Realization until November 2024
• Progress of Improvement and Business
December 19, 2024 √ x - √ √
Model of Non-Retail Credit Segments
(Korean Link, Corporate, Commercial and
SME) based on Internal Audit Results
*) No longer in office since July 2024
Throughout 2024, KB Bank's Audit Committee has also attended meetings held by other work units to discuss materials related to
assignments to the Audit Committee. The meetings are as follows (composition of the Audit Committee according to Decree No. 107
of 2024 dated September 12, 2024) :
Attendance
Date Agenda Dewi Jacobus
Stephen Tippy Eugene K.
Anggesty Sah Sindu
Liestyo Joesoef Galbraith*
Bandar Adisuwono
• Discussion of ATM Difference
Reconciliation Report.
• Discussion of HC Division Work Program
January 26, 2024 Based on Unsatisfactory Rating Audit √ √ √ √ √
Results
• Discussion of Internal Audit Work Program
Realization Up to Quarter IV of 2023
• Discussion of the Follow-up Report
Update on the Management Letter of KAP
Crowe 2022
• Discussion of the Report on the
Compliance Function Implementation for
February 23, 2024 √ √ x √ √
the Fourth Quarter of 2023
• Discussion of the Quality Assurance Work
Plan for 2024
• Discussion of the Audit Work Program
Realization until February 12, 2024
Discussion of Audit Progress Update by PWC
March 20, 2024 √ √ √ √ √
Report KAP
• Discussion of Status, Concept and
Progress of Migration Data on NGBS
March 22, 2024 Project. √ √ √ √ √
• Discussion of Audit Work Program
Realization until March 15, 2024
• Discussion of Audit Delay in the Financial
Report for Fiscal Year 2023.
March 28, 2024 √ √ √ √ √
• Discussion of Audit Progress 2023 and
Next Plan
April 12, 2024 Discussion on New KAP Appointment √ √ x √ √
• Discussion and Settlement of Suspend
Account/Open Item
• Discussion of Pension Loan Business
April 26, 2024 Model Progress as a Follow-up to √ √ x √ √
Improvement of SKAI Audit Results
• Discussion of Audit Work Program
Realization for Quarter I of 2024
Discussion on the Audit Work Program
May 31, 2024 √ √ √ √ √
Realization for April 2024
Annual Report 2024 378 PT Bank KB Bukopin Tbk
Page 379
Attendance
Date Agenda Dewi Jacobus
Stephen Tippy Eugene K.
Anggesty Sah Sindu
Liestyo Joesoef Galbraith*
Bandar Adisuwono
• Discussion on the Internal Audit Work
Program Realization until June 14, 2024
June 27, 2024 • Discussion on the Progress Update of √ √ √ √ √
Completing Suspended Accounts/Open
Items
• Discussion on the Audit Work Program
Realization until Semester I of 2024
• Discussion of the Anti-Fraud Performance
Report for Semester I of 2024
• Discussion of the Compliance Function
July 25, 2024 √ x - √ √
Report for Semester I of 2024
• Discussion on the Progress Updates of
Real Open Items that are Routine and
Open Items that have Potential Loss/that
have outstanding to be used as Assets
• Discussion of the Audit Work Program
Realization until July 2024.
• Discussion of Updates on the assets
management after the Branch closure
August 29, 2024 √ √ - √ √
• Discussion on the progress Updates of the
Open Items settlement.
• Discussion of the Interim Audit of the
Financial Report as of June 2024.
• Discussion of Audit Work Program
Realization until August 2024
September 26, • Discussion of follow-up status on OJK
√ √ - √ √
2024 audit results
• Discussion of follow-up status update of
KAP Moore's 2023 management letter
• Audit Work Program Realization until
September 2024
• Following up on the approach and review
related to the NGBS Audit according to
OJK's concerns
October 31, 2024 √ √ - √ √
• Renewal of the Pension Credit Business
Process Including Price & Profitability and
SKAI Recommendations on the Pension
Credit Business Based on SKAI Audit
Results
• Discussion of 2025 Audit Plan
November 28, Recommendations
√ √ - √ √
2024 • Discussion of Audit Work Program
Realization until October 2024
• Discussion of the Audit Work Program
Realization until November 2024
• Progress of Improvement and Business
December 19, 2024 √ x - √ √
Model of Non-Retail Credit Segments
(Korean Link, Corporate, Commercial and
SME) based on Internal Audit Results
Total Total Meeting 15 15 9 15 15
Total Attendance 15 13 6 15 15
Attendance Rate 100% 87% 67% 100% 100%
*) No longer serves since July 2024
Annual Report 2024 379 PT Bank KB Bukopin Tbk
Page 380
Corporate Governance
Implementation of Audit Committee Duties
The duties and responsibilities of the Audit Committee have been carried out in accordance with the Work Program that has been approved
by the Board of Commissioners by referring to the Audit Committee Charter and the Audit Committee’s Work Guidelines and Rules.
Realization of Audit Committee Activities
In accordance with the 2024 Audit Committee Work Program, the following activities have been carried out:
1. Review the financial reports that will be published
2. Review the Compliance Function Implementation Report which is submitted quarterly by the Compliance Director to the President
Director and Board of Commissioners of the Company and semi-annually to the OJK which contains the Company’s compliance
with laws and regulations relating to the Bank’s activities.
3. Monitor and evaluate the implementation of the tasks of the Internal Audit Work Unit (SKAI) and the progress of follow-up to the results
of the SKAI Audit during 2023 as well as evaluate the performance achievements of SKAI periodically through joint meetings with SKAI.
4. Monitor and evaluate the implementation of follow-up actions by the Board of Directors regarding the results of the supervision
of the Financial Services Authority through meetings with the Compliance Division.
Policy And Amount Of Remuneration For Noncommissioner Audit Committee
No. Description Remark
1. Salary/Honorarium Granted in accordance with the provisions in the Decree of Board of Commissioners No.SKEP/0005-DKOM/05/2018
Religious Holiday
2. 1 (one) time salary
Allowance
3. Education Allowance 1 (one) time basic salary/basic honorarium
4. Utilities Allowance Granted in accordance with the provisions in the Decree of Board of Commissioners No.SKEP/0005-DKOM/05/2018
Fasilitas Perjalanan
5. Granted in accordance with the provisions in the Decree of Board of Commissioners No.SKEP/0005-DKOM/05/2018
Dinas
6. Health Care Benefits Granted in accordance with the provisions in the Decree of Board of Commissioners No.SKEP/0005-DKOM/05/2018
Granted in accordance with the provisions in the Decree of Board of Commissioners No.SKEP/0005-DKOM/05/2018
7. Bonus/Tantiem
while taking into account the fairness and capability of the Company
Remuneration and Nomination Committee
The Company has a Remuneration and Nomination Committee to ensure the implementation of tasks related to the remuneration and
nomination of members of the Board of Directors and the Board of Commissioners. The Remuneration and Nomination Committee is
directly responsible to the Board of Commissioners. The Bank's obligation to establish a Remuneration and Nomination Committee
is based on various regulations, including:
1. PBI No. 8 April PBI/2006 dated January 30, 2006 concerning the Implementation of Good Corporate Governance for Commercial
Banks, as amended by Bank Indonesia Regulation No. 8/14/PBI/2006 dated October 5, 2006, and refined with Financial Services
Authority Regulation no. 17 of 2023 concerning Implementation of Governance for Commercial Banks.
2. POJK No. 34/POJK.04/2014 concerning the Nomination and Remuneration Committee of Issuers or Public Companies;
3. POJK No. 45/POJK.03/2015 concerning Implementation of Governance in Providing Remuneration for Commercial Banks;
4. POJK No. 17 of 2023 concerning Implementation of Governance for Commercial Banks;
5. SEOJK No. 13/SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks.
As well as other policies that the Company has regarding the Remuneration and Nomination Committee:
1. Decree No. 0272 of 2017 concerning Good Corporate Governance Guidelines for KB Bank;
2. Decree No. 1805 of 2016 dated December 22, 2016 concerning Remuneration Policy of PT Bank Bukopin Tbk;
3. Decree no. 001 of 2019 dated January 28, 2019 concerning Guidelines and Work Rules for the Remuneration and Nomination
Committee of PT Bank Bukopin Tbk.
Remuneration and Nomination Committee Work Guidelines/Charter
To strengthen the implementation of its duties and responsibilities, the Remuneration and Nomination Committee of KB Bank has
been provided with Work Guidelines and Rules prepared based on the Decree of the Board of Commissioners No. 001 of 2019. These
guidelines regulate various aspects, including duties, authority, organization structure, code of ethics, work schedules, meetings,
reporting, as well as remuneration and work facilities.
Annual Report 2024 380 PT Bank KB Bukopin Tbk
Page 381
Each member of the Remuneration and Nomination Committee c. 1 (one) executive officer in charge of Human Resources
is obliged to comply with the provisions contained in these or one employee representative.
guidelines, as an effort to support the effective implementation of 2. The appointment of members of the Remuneration and
the duties and responsibilities of the Board of Commissioners. This Nomination Committee as referred to in point 1 must be
is in accordance with the principles of Good Corporate Governance carried out by the Board of Directors based on the decision
which are upheld by KB Bank. By having clear work guidelines and of the Board of Commissioners;
regulations, it is expected that the Remuneration and Nomination 3. The Remuneration and Nomination Committee is chaired by
Committee can carry out its role professionally and transparently, an Independent Commissioner;
and make a positive contribution to the company’s success. 4. The Chair of the Remuneration and Nomination Committee as
referred to in point 3 is prohibited from holding concurrent
Remuneration and Nomination Committee positions as chair of more than 1 (one) committee in other
committees;
In POJK No. 34/POJK.04/2014 concerning the Nomination and 5. Members of the Board of Directors are prohibited from being
Remuneration Committee of Issuers or Public Companies explains members of the Remuneration and Nomination Committee;
the requirements for being a member of the Committee, namely: 6. In the event that the members of the Remuneration and
1. Has no affiliation with the Issuer or Public Company, Nomination Committee are determined to be more than
members of the Board of Directors, members of the Board 3 (three) people, then the members of the Independent
of Commissioners, or Major Shareholders of the Issuer or Commissioner will be at least 2 (two) people;
Company; 7. Executive officials in charge of human resources or employee
2. Have experience related to Nomination and/or Remuneration; representatives are officials who report directly to the Board
3. Do not hold concurrent positions as members of other of Directors or have influence on the company’s operational
committees owned by the Issuer or the Company; policies;
4. Have expertise in the banking sector; 8. Executive officials in charge of human resources or employee
5. Have adequate knowledge of capital market regulations and representatives must have knowledge of the company’s
other regulations and have experience related to Nomination remuneration and/or nomination system as well as the
and/or Remuneration. company’s succession plan.
Apart from that, the criteria for members of the Remuneration Term of Office Provision
and Nomination Committee according to the work guidelines
are as follows: The term of office of members of the Remuneration and
1. The Remuneration and Nomination Committee consists of at Nomination Committee is determined in the appointment
least 3 (three) people, namely: decree, in accordance with POJK No. 34/ POJK.04/2014 concerning
a. 1 (one) Independent Commissioner; Nomination and Remuneration Committees for Issuers or Public
b. 1 (one) Commissioner; Companies
Structure, Number, Composition and Basis for Appointment of the remuneration and Nomination
Committee
The composition and number of members of the Remuneration and Nomination Committee as of December 31, 2024, which has been
ratified in Decree No. 108 of 2024 dated September 12, 2024, are as follows:
Position in the
Name Committee
Position in KB Bank Expertise Period
Independent
Hae Wang Lee Chairman Law 2021-2024
Commissioner
Jerry Marmen Member President Commissioner Risk Management and GCG 2024-2027
Independent Banking, GCG, Risk Management and
Tippy Joesoef Member 2021-2024
Commissioner Financial Audit
Nanang Supriyatno Member Commissioner Banking, GCG, and Financial Audit 2021-2024
Gamaridha Akhirul AR Member Acting HC Division Banking, Management 2022-2025
Remuneration and Nomination Committee Profile
The profiles of Hae Wang Lee, Jerry Marmen, Tippy Joesoef, and Nanang Supriyanto is described in the Board of Commissioners Profile
section in this Annual Report book. The profile of Gamaridha Akhirul AR is as follows.
Annual Report 2024 381 PT Bank KB Bukopin Tbk
Page 382
Corporate Governance
Gamaridha Akhirul AR
Member of the Remuneration and Nomination Committee
Age 44 Years old
Nationality Indonesia
Domicile Bandung
Education History Master of Management (S2) Parahyangan Catholic University Bandung
• Senior HR Consultant at SEVERAL COMPANY
• General Manager HR at PT SHINHAN BANK INDONESIA
Employments History • Head of the Remuneration Department at WOORI SAUDARA BANK
• Accounting Officer at BANK BTPN
• Equipment Control Data at PT. ZHONGHAI INDO SHIPPING
Other Position HC Strategy, Policy, Development & Service Department Head perseroan
Legal Basis for Appointment Decree No. 0088 dated July 15, 2022
Qualification Banking and Management
Certification Owned by Committee Members
The Remuneration and Nomination Committee is committed to maintaining the quality and expertise of its members through
continuous competency development. One of the efforts is by encouraging participation in professional certification and training
programs. By obtaining certification acknowledged at the national and international levels, members of the Remuneration and
Nomination Committee can ensure that their competencies remain relevant and in accordance with current standards. The following
are certifications that have been achieved until 2024.
Name Position Types of Professional Certification of Remuneration and Nomination Committee
Hae Wang Lee Chairman Risk Management - Qualification VI
Jerry Marmen Member Risk Management - Qualification VII
Tippy Joesoef Member Risk Management - Qualification VII
Nanang Supriyatno Member Risk Management - Qualification VI
Gamaridha Akhirul AR Member Risk Management - Qualification VI
Training for Remuneration and Nomination Committee Members
Name and Education and
Education and Training Materials Place/Date Administrator
Position Training
• Anti-Corruption and Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
Hae Wang Lee • BSMR Commissioner Recertification • Jakarta, July 9,2024 • IRPA & BSMR
Training
(Chairman) • Online APU PPT For Executive • Jakarta, Nov 5,2024 • Rinto Teguh
• FKDKP Webinar • Jakarta, Dec 11, 2024 • Webinar FKDKP
• Kick Off RKA SKAI • Jakarta, March 21, 2024 • Internal Diklat
• Workshop Refresher RKA SKAI • Jakarta, July 26, 2024 • Internal Diklat
Jerry Marmen Training and
• National Convention Draft RSKKNI BID SMR • Surabaya, July 08, 2024 • OJK
(Member) Workshop
• Korean Language Training • Jakarta, Oct 04, 2024 • Oppa Academy
• Online APU PPT For Executive • Jakarta, Nov 05, 2024 • Rinto Teguh
• Kick Off RKA SKAI • Jakarta, March 21, 2024 • Internal Diklat
• RKA SKAI Refresher Workshop • Jakarta, July 26,2024 • Internal Diklat
Tippy Joesoef Training and • Anti-Corruption & Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
(Member) Workshop • SMR J6 Exam (Commissioner) • Jakarta, Sept 27, 2024 • LSPP
• Korean Language Training • Jakarta, Oct 04, 2024 • Oppa Academy
• Online Apu Ppt For Executive • Jakarta, May 11, 2024 • Rinto Teguh
• Anti-Corruption and Anti-Fraud Training • Jakarta, July 19, 2024 • AAFM
Nanang
• BSMR Commissioner Recertification • Jakarta, July 09, 2024 • IRPA & BSMR
Supriyatno Training
• Korean Language Training • Jakarta, Oct 04, 2024 • Oppa Academy
(Member)
• Online APU PPT For Executive • Jakarta, Nov 05, 2024 • Rinto Teguh
Annual Report 2024 382 PT Bank KB Bukopin Tbk
Page 383
• SME Plan 2024 Workshop • Jakarta, Jan 25, 2024 • INTERNAL HOUSE
• National Convention for RSKKNI BID.SMR • Jakarta, July 08, 2024 (DIKLAT)
Gamaridha Draft • Jakarta, Aug 02, 2024 • OJK
Training and
Akhirul AR • Kick Off S N D • Jakarta, Aug 27, 2024 • Internal House (Diklat)
Workshop
(Anggota) • SMR Recertification Level 6 (Provision) • Jakarta, Sept 13, 2024 • BSMR
• Online APU PPT For Executive • Jakarta, Nov 5, 2024 • Rinto Teguh
• E Learning APU PPT Th 2024 (Aug) • Jakarta, Aug 05, 2024 • Internal House (Diklat)
Independence of Remuneration and Nomination Committee Members
All members of the Remuneration and Nomination Committee who are independent parties have no financial, management, share
ownership and/or family relationships with the Board of Commissioners, Directors and/or Controlling Shareholders or relationships
with banks, which could affect their ability to act independently.
Hae Wang Jerry Tippy Nanang Gamaridha
Independent Aspects Lee Marmen Joesoef Supriyatno Akhirul AR
Has no financial relationship with the Board of
√ √ √ √ √
Commissioners and Directors
Has no management relationship in the company, its
√ √ √ √ √
subsidiaries, or affiliated companies
Does not have family relations with the Board of
Commissioners, Directors, and/or fellow members of the √ √ √ √ √
Nomination, Remuneration, and GCG Committee
Does not serve as a manager of political parties, officials and
√ √ √ √ √
government
Duties and Responsibilities
Related to the Remuneration Functions
1. Evaluate the Remuneration policy based on performance, risk, fairness with peer groups, targets and long-term strategies of the
Bank, as well as the fulfillment of reserves as regulated in statutory regulations and the Bank’s potential income in the future.
2. Submit evaluation results and recommendations to the Board of Commissioners regarding::
a. Remuneration Policy for Directors and Board of Commissioners to be submitted to the General Meeting of Shareholders;
b. The Remuneration Policy for employees as a whole is to be submitted to the Board of Directors.
3. Ensure that the Remuneration policy is in accordance with applicable regulations.
4. Conduct regular annual evaluations of the implementation of Remuneration policies.
5. Provide recommendations to the Board of Commissioners regarding:
a. Remuneration Structure;
b. Remuneration Policy; And
c. Amount of Remuneration.
6. Assist the Board of Commissioners in conducting performance assessments in accordance with the remuneration received by each
member of the Board of Directors and/or members of the Board of Commissioners
Related to the Nomination Function
1. Provide recommendations to the Board of Commissioners regarding:
a. Composition of positions of members of the Board of Directors and/or members of the Board of Commissioners;
b. Policies and criteria required in the Nomination process; and
c. Performance evaluation policy for members of the Board of Directors and/or members of the Board of Commissioners.
2. Assist the Board of Commissioners in assessing the performance of members of the Board of Directors and/or members of the
Board of Commissioners based on benchmarks that have been prepared as evaluation material;
3. Provide recommendations to the Board of Commissioners regarding capacity development programs for members of the Board
of Directors and/or members of the Board of Commissioners;
Annual Report 2024 383 PT Bank KB Bukopin Tbk
Page 384
Corporate Governance
4. Prepare and provide recommendations regarding systems and procedures for selecting and/or replacing members of the Board
of Directors and members of the Board of Commissioners to the Board of Commissioners;
5. Provide proposals for candidates who meet the requirements of the Financial Services Authority as members of the Board of
Directors and/or members of the Board of Commissioners to the Board of Commissioners to be submitted to the GMS;
6. Provide recommendations regarding Independent Parties who will become members of Committees under the coordination of
the Board of Commissioners.
Authority of the Remuneration and Nomination Committee
The authority of the Remuneration and Nomination Committee is:
1. Obtain full, free and unlimited access to information about employees, funds, assets and other Company resources related to the
implementation of their duties;
2. Must collaborate with the Directorate in charge of Human Resources and other units deemed necessary;
3. Carry out duties carefully and well;
4. Prepare an annual activity plan approved by the Board of Commissioners;
5. Prepare a year-long activity report which is submitted to the Board of Commissioners;
6. Coordinate with the Audit Committee, Risk Monitoring Committee and other Committees in accordance with applicable statutory
provisions, to avoid overlapping duties between committees under the Board of Commissioners;
7. Regarding fixed remuneration, the Remuneration and Nomination Committee prepares policies that at least take into account
business scale, business complexity, peer group, inflation rate, financial conditions and capabilities, and do not conflict with
applicable laws and regulations;
8. Regarding variable remuneration, apart from paying attention to point 7, the policies formulated must also encourage prudent
risk taking.
Remuneration and Nomination Committee Meeting
Committee meetings are held periodically at least 1 (one) time in 4 (four) months, attended by the chairman and the majority of the
members. Decisions are taken by deliberation to reach consensus or based on majority vote according to a predetermined mechanism.
The results of the meeting must be included in the minutes to be kept and reported to the Board of Commissioners.
Throughout 2024, the KB Bank Remuneration and Nomination Committee has held meetings as follows (composition of the Audit
Committee according to Decree No. 068 of 2024 dated May 15, 2024):
Attendance
Date Agenda Hae Wang Jerry Nam Hoon Tippy Nanang Sukriansyah Gamaridha
Lee Marmen Cho* Joesoef Supriyatno S. Latief Akhirul AR
• Interview of Deputy
Commissioner
January 11,
Candidates √ √ - √ √ √ √
2024
• Discussion of CFO
Pension Package
January 19, Retirement Package for
√ √ - √ √ √ √
2024 Finance Director
• Discussion
of changes
in committee
membership
under the Board of
Commissioners
• Discussion of
April 3, 2024 √ √ - √ √ √ √
Changes in
Foreign Worker
Remuneration
• Discussion of 2023
BOD KPI Results
and 2024 KPI &
Scorecard Policy
Annual Report 2024 384 PT Bank KB Bukopin Tbk
Page 385
Attendance
Date Agenda Hae Wang Jerry Nam Hoon Tippy Nanang Sukriansyah Gamaridha
Lee Marmen Cho* Joesoef Supriyatno S. Latief Akhirul AR
• Results of
Discussion of BOD
KPI and BOD KPI
Scorecard for 2024
June 14, 2024 • BOD Performance √ √ - √ √ √ √
Evaluation
• Discussion of
Foreign Worker
Remuneration
Discussion of the
Increase in Basic Salary
September 12,
for Employees to the √ √ - √ √ √ √
2024
2024 Minimum Wage
Basic Salary
Evaluation of
Committee Member
December 12,
Contracts under √ √ - √ √ √ √
2024
the Board of
Commissioners
x= absent/v = present
*) No longer serves since January 2024
Throughout 2024, the KB Bank Remuneration and Nomination Committee has also attended meetings held by other work units to discuss
materials related to assignments to the Remuneration and Nomination Committee. The meetings are as follows (the composition of
the Remuneration and Nomination Committee according to Decree No. 108 of 2024 dated September 12, 2024):
Attendance
Date Agenda Hae Wang Jerry Nam Hoon Tippy Nanang Sukriansyah Gamaridha
Lee Marmen Cho* Joesoef Supriyatno S. Latief Akhirul AR
• Interview of Deputy
Commissioner
January 11,
Candidates √ √ - √ √ √ √
2024
• Discussion of CFO
Pension Package
January 19, Retirement Package for
√ √ - √ √ √ √
2024 Finance Director
• Discussion
of changes
in committee
membership
under the Board of
Commissioners
• Discussion of
April 3, 2024 √ √ - √ √ √ √
Changes in
Foreign Worker
Remuneration
• Discussion of 2023
BOD KPI Results
and 2024 KPI &
Scorecard Policy
Annual Report 2024 385 PT Bank KB Bukopin Tbk
Page 386
Corporate Governance
Attendance
Date Agenda Hae Wang Jerry Nam Hoon Tippy Nanang Sukriansyah Gamaridha
Lee Marmen Cho* Joesoef Supriyatno S. Latief Akhirul AR
• Results of
Discussion of BOD
KPI and BOD KPI
Scorecard for 2024
June 14,
• BOD Performance √ √ - √ √ √ √
2024
Evaluation
• Discussion of
Foreign Worker
Remuneration
Discussion of the
Increase in Basic Salary
September
for Employees to the √ √ - √ √ √ √
12, 2024
2024 Minimum Wage
Basic Salary
Evaluation of
Committee Member
December
Contracts under √ √ - √ √ √ √
12, 2024
the Board of
Commissioners
Total Number of Meetings 6 6 2 6 6 6 6
Attendance Rate 6 6 0 6 6 6 6
Average Attendance 100% 100% 0 100% 100% 100% 100%
*) No longer serves since January 2024
Implementation of the Duties of the Remuneration and Nomination Committee
In 2024, the Remuneration and Nomination Committee has performed its role in supporting the sustainability of good corporate
governance. One of its main tasks is to prepare and provide recommendations regarding candidates for members of the Board of
Commissioners and Directors to the Board of Commissioners before being submitted to the GMS. These recommendations are made
based on established policies and criteria, taking into account the company's strategic needs. This process includes candidate selection,
qualification analysis, and evaluation of suitability with the Company's vision and mission.
In addition, the Remuneration and Nomination Committee is also responsible for designing remuneration policies for the Board
of Directors and Board of Commissioners throughout 2024. The remuneration system set includes salaries, allowances, and other
incentives, which are designed to ensure a balance between competitive remuneration packages and compliance with the principles
of good corporate governance.
Risk Monitoring Committee
The Risk Monitoring Committee plays a role in ensuring that risk management in the Bank operates optimally. In carrying out its duties,
the Risk Monitoring Committee is responsible for reviewing the effectiveness of the risk identification, measurement, monitoring, and
mitigation processes. Currently, the Risk Monitoring Committee continues to coordinate with the Risk Management Committee and
the Risk Management Work Unit to maintain the balance and sustainability of risk management in the Bank's environment.
Legal Basis
The Risk Monitoring Committee is a committee established by the Board of Commissioners in order to support the effective implementation
of its duties and responsibilities, in accordance with:
1. Financial Services Authority Regulation no. 18/POJK.03/2016 dated March 16, 2016 concerning the Implementation of Risk Management
for Commercial Banks;
2. Financial Services Authority Regulation no. 17 of 2023 concerning Implementation of Governance for Commercial Banks;
3. Financial Services Authority Circular (SEOJK) No. 13/SEOJK.03/2017 dated March 17, 2017 concerning the Implementation of Governance
for Commercial Banks.
Annual Report 2024 386 PT Bank KB Bukopin Tbk
Page 387
Work Guidelines/Charter of Risk Monitoring Committee
As a part of its efforts to maintain compliance with current regulations and conditions, the Bank routinely updates and refines the
Risk Monitoring Committee Work Guidelines. The last update was made in 2019, marked by the issuance of the Decree of the Board
of Commissioners No. 005 of 2019 concerning the Risk Monitoring Committee Work Guidelines and Rules on March 28, 2019. The
guidelines regulate matters related to:
1. Duties and Responsibilities;
2. Authority;
3. Membership Structure;
4. Membership Structure;
5. Working Hours;
6. Meetings;
7. Reporting;
8. Concurrent Position of Committee Chairperson;
9. Remuneration and Work Facilities;
10. Performance Assessment
Criteria of Risk Monitoring Committee Members
In accordance with Financial Services Authority regulations, the requirements for becoming a member of the Risk Monitoring Committee
must be from an independent party with the aim of being objective in carrying out the duties and responsibilities they carry out.
The Risk Monitoring Committee guidelines also state the membership code of ethics, including:
1. Carry out duties and responsibilities independently;
2. Be professional, honest, and objective in every decision making by paying attention to the precautionary principle;
3. Be professional, honest, and objective in every decision making by paying attention to the precautionary principle;
4. Uphold and maintain the image (vision and mission of the company), honor, and dignity of the company as well as personal
honor and dignity;
5. Be prudent in using and safeguarding the information obtained;
6. Committee members are required to have good integrity, character, and morals;
7. Do not use information for personal or other interests unless there is a legal obligation or professional obligation;
8. Maintain and keep the confidentiality of all Company documents, data and information in its possession.
Structure, Number, Composition, and Basis for Appointment of the Risk Monitoring Committee
The composition and number of members of the Risk Monitoring Committee as of 31 December 2024, which has been ratified in Decree
No. 069 Year 2024 dated May 15, 2024 is as follows:
Name Position in Committee Position in KB Bank Expertise Period
Independent
Tippy Joesoef Chairman Banking, GCG, and Financial Audit 2021-2024
Commissioner
Jerry Marmen Member President Commissioner Risk Management and GCG 2024-2027
Nanang Supriyatno Member Commissioner Banking, GCG, and Financial Audit 2023-2024
Independent
Stephen Liestyo Member Banking, GCG, and Financial Audit 2024-2027
Commissioner
Togar Natigor Siregar Member Independent Party Accounting and Risk Management 2022-2025
Rahardja Alimhamzah Member Independent Party Banking, GCG, and Financial Audit 2022-2025
Risk Monitoring Committee Profile
The profiles of Tippy Joesoef, Jerry Marmen, Nanang Supriyatno, and Stephen Liestyo is illustrated in the Board of Commissioners
Profile section in this Annual Report book. The profiles of independent members are as follows:
Annual Report 2024 387 PT Bank KB Bukopin Tbk
Page 388
Corporate Governance
Togar Natigor Siregar
Member of the Remuneration and Nomination
Age 60 Years old
Nationality Indonesia
Domicile Jakarta
• Bachelor of Laws, University of North Sumatra (USU) Medan (1988)
Education
• Master of Business Law, University of Indonesia (2008)
• Head of the Credit Legal Administration Department of the Indonesian Export Financing
Institution (LPEI) Bank Exim Indonesia (2020-2022)
• Head of Credit Control Unit, PT. Bank DBS Indonesia (June 4, 2010 – August 31, 2019)
• Head of Bank Barclays Indonesia Risk Control Unit (July 16, 2009- May 31, 2010)
Work Experience • Head of Administration & Credit Control Division of Bank Internasional Indonesia (BII) (October
29, 2007- July 15, 2009)
• Head of Risk & Credit Control – Standard Chartered Bank (December 2005 – October 23, 2007)
• Senior Manager of Risk Management & Compliance-Bank Standard Chartered (March
2002-November 2005)
Concurrent Position Lecturer of Faculty of Law and Head of Law Laboratory in University of Juanda (2022-present)
Legal Basis of Appointment Board of Directors Decree No. 0003 of 2022 Dated January 20, 2022
Qualification Accounting and Risk Management
Rahardja Alimhamzah
Member of the Remuneration and Nomination
Age 58 Years old
Nationality Indonesia
Domicile Jakarta
• Bachelor of Mechanical & Industrial Engineering at the University of New South Wales, Sydney-
Education Australia (1986-1989)
• Masters in Financial Management & Accounting at the University of Indonesia (1992-1994)
• Independent Commissioner and Chairman of the Audit Committee and Head of Risk
Management of PT Radana Bhaskara Finance Tbk (2021-Present);
• Technical Advisor of PT ABI Komoditi Berjangka (2020-Present);
• Independent Commissioner and Chairman of the Audit Committee of PT Sompo Insurance
Indonesia (2020-Present);
Work Experience
• President Commissioner of PT CIMB Niaga Sekuritas (March 2018 - August 2020);
• Director of Non-Retail Business of PT Bank Cimb Niaga (March 2016 - April 2020);
• Director of Corporate Banking of PT Bank DBS Indonesia (May 2014- August 2014);
• Director of Corporate Banking of PT Bank DBS Indonesia (April 2009- April 2014);
• Director of Corporate Banking PT Bank Rabobank International (April 2003 -April 2009)
• Independent Commissioner and Chair of the Audit Committee and Chair of Risk Management PT
Radana Bhaskara Finance Tbk (2021-Present);
Concurrent Position • Technical Advisor to PT ABI Komoditi Berjangka (2020-Present);
• Independent Commissioner and Chair of the Audit Committee of PT Sompo Insurance Indonesia
(2020-Present).
Legal Basis of Appointment Board of Directors Decree No. 0003 Year 2022 Dated January 20, 2022
Qualification Banking, GCG, and Risk Management
Certification Owned by Committee Members
The Risk Monitoring Committee always focuses on developing the quality and capabilities of its members through various relevant
training programs. In this effort, the Risk Monitoring Committee provides various educational opportunities that support the improvement
of the professionalism of its members, including certification training that is recognized both nationally and internationally. The
following is a list of professional certifications that have been achieved by members of the Risk Monitoring Committee until 2024.
Annual Report 2024 388 PT Bank KB Bukopin Tbk
Page 389
Name Position Types of Risk Monitoring Committee Professional Certification
Tippy Joesoef Chairman Risk Management - Qualification VII
Jerry Marmen Member Risk Management - Qualification VII
Nanang Supriyatno Member Risk Management - Qualification VI
Stephen Liestyo Member Risk Management - Qualification VI
Togar Natigor Siregar Member Risk Management - Qualification VII
Rahardja Alimhamzah Member Risk Management - Qualification VII
Training for Risk Monitoring Committee Members
Name and Education and
Education and Training Material Place/Date Organizer
Position Training
• KICK OFF RKA SKAI
• Jakarta, March 21, 2024 • Internal Training
• WORKSHOP REFRESHER RKA SKAI
• Jakarta, July 26, 2024 • Internal Training
• ANTI CORRUPTION & ANTI FRAUD
Tippy Joesoef Training and • Jakarta, July 19, 2024 • AAFM
TRAINING
(Chairman) Workshop • Jakarta, Sept 27, 2024 • LSPP
• SMR J6 EXAM (COMMITENER)
• Jakarta, Oct 04, 2024 • OPPA ACADEMY
• KOREAN LANGUAGE TRAINING
• Jakarta, Nov 05, 2024 • Rinto Teguh
• ONLINE APU PPT FOR EXECUTIVE
• KICK OFF RKA SKAI
• Jakarta, March 21, 2024 • Internal Training
• WORKSHOP REFRESHER RKA SKAI
• Jakarta, July 26, 2024 • Internal Training
Jerry Marmen Training and • NATIONAL CONVENTION OF
• Surabaya, July 08, 2024 • FSO
(Member) Workshop RSKKNI BID SMR DESIGN
• Jakarta, Oct 04, 2024 • OPPA ACADEMY
• KOREAN LANGUAGE TRAINING
• Jakarta, Nov 05, 2024 • Rinto Teguh
• ONLINE APU PPT FOR EXECUTIVE
• ANTI CORRUPTION AND ANTI
FRAUD TRAINING • Jakarta, July 19, 2024 • AAFM
Nanang Supriyatno • BSMR COMMISSIONER • Jakarta, July 09, 2024 • IRPA & BSMR
Training
(Anggota) RECERTIFICATION • Jakarta, Oct 04, 2024 • OPPA ACADEMY
• KOREAN LANGUAGE TRAINING • Jakarta, Nov 05, 20244 • Rinto Teguh
• ONLINE APU PPT FOR EXECUTIVE
• KICK OFF RKA SKAI
• WORKSHOP REFRESHER RKA SKAI • Jakarta, March 21, 2024 • Internal Training
• ANTI CORRUPTION & ANTI FRAUD • Jakarta, July 26, 2024 • Internal Training
TRAINING • Jakarta, July 19, 2024 • AAFM
Stephen Liestyo Training and
• SMR COMMISSIONER • Jakarta, July 09, 2024 • IRPA & BSMR
(Member) Workshop
RECERTIFICATION • Jakarta, Oct 04, 2024 • OPPA ACADEMY
• KOREAN LANGUAGE TRAINING • Jakarta, Nov 05, 2024 • Rinto Teguh
• ONLINE APU PPT FOR EXECUTIVE • Jakarta, Dec 11, 2024 • FKDKP
• FKDKP WEBINAR
• SMR CERTIFICATION LEVEL 6 • MAISA EDUKASI &
(PROVISION) • Jakarta, Oct 14, 2024 LSPP
Togar Natigor
Training • ONLINE APU PPT FOR EXECUTIVE • Jakarta, Nov 05, 2024 • Rinto Teguh
Siregar (Member)
• SMR CERTIFICATION J7 • Jakarta, Nov 19, 2024 • MAISA EDUKASI &
(PROVISION) LSPP
Rahardja • ONLINE APU PPT FOR EXECUTIVE • Rinto Teguh
• Jakarta, Nov 05, 2024
Alimhamzah Training • SMR J7 CERTIFICATION • MAISA EDUKASI &
• Jakarta, Nov 19, 2024
(Member) (PROVISION) LSPP
Independence of Risk Monitoring Committee Members
All members of the Risk Monitoring Committee who are independent parties have no financial, management, share ownership and/or
family relationships with the Board of Commissioners, Directors and/or Controlling Shareholders or relationships with banks, which
could affect their ability to act independently.
Annual Report 2024 389 PT Bank KB Bukopin Tbk
Page 390
Corporate Governance
Togar
Tippy Jerry Nanang Stephen Rahardja
Independence Aspect Joesoef Marmen Supriyatno Liestyo
Natigor
Alimhamzah
Siregar
Has no financial relationship with the Board of
√ √ √ √ √ √
Commissioners and Directors
Has no management relationship in the company,
√ √ √ √ √ √
its subsidiaries, or affiliated companies
Does not have family relations with the Board of
Commissioners, Directors, and/or fellow members
√ √ √ √ √ √
of the Nomination, Remuneration, and GCG
Committee
Does not serve as a manager of political parties,
√ √ √ √ √ √
officials and government
Has no financial relationship with the Board of
√ √ √ √ √ √
Commissioners and Directors
Duties and Responsibilities
The Risk Monitoring Committee has the main responsibility in supporting the Board of Commissioners in carrying out an effective
supervisory function over the Board of Directorsin managing the company. They act in accordance with the principles of Good Corporate
Governance, especially those relating to risk management.
The main duty of this committee is to provide professional opinions on reports or problems submitted by the Board of Directors to
the Board of Commissioners. The Risk Monitoring Committee carries out a comprehensive evaluation of the policies, procedures and
risk management practices
implemented by the Board of Directors.
Apart from that, the Risk Monitoring Committee is also tasked with identifying matters that require special attention from the Board of
Commissioners, especially those related to the risks faced by the company. Thus, the Risk Monitoring Committee plays an important
role in ensuring that risk management in the company runs in accordance with established standards and can identify and handle
risks that may affect the company’s performance and business continuity effectively.
In addition to these duties and responsibilities, the Risk Monitoring Committee is required to:
1. Create a work program or annual plan for the Risk Monitoring Committee and send it to the Board of Commissioners for approval;
2. Evaluate the suitability of risk management policies with the implementation of Company policies;
3. Monitor and evaluate the implementation of the duties of the risk management committee and risk management work unit;
4. Evaluate the Company’s risk management policies at least once a year together with the Board of Commissioners;
5. Evaluate the implementation of the Company’s risk management policies at least once every 3 months with the Board of
Commissioners;
6. Evaluate the Governance Implementation Self Assessment Report;
7. Create, review, and update the Risk Monitoring Committee Work Guidelines and Rules of Conduct periodically;
8. Carry out other tasks assigned by the Board of Commissioners to the Risk Monitoring Committee in accordance with its duties
and functions from time to time as needed.
Authority of the Risk Monitoring Committee
In accordance with the Work Guidelines and Rules that have been established in carrying out its duties and responsibilities, the Risk
Monitoring Committee has the authority to:
1. In accordance with the Work Guidelines and Rules that have been established in carrying out its duties and responsibilities, the
Risk Monitoring Committee has the authority to:
a. Company parties (including Company employees);
b. Other interested parties.
2. Obtain input and/or suggestions from parties outside the Company related to their duties.
Annual Report 2024 390 PT Bank KB Bukopin Tbk
Page 391
Risk Monitoring Committee Meeting
The Risk Monitoring Committee meeting must be held at least 4 (four) times a year, in accordance with the regulations contained in
the KB Bank Risk Monitoring Committee Guidelines for 2019. The following are details of the Risk Monitoring Committee meetings
throughout 2024 (the composition of the Risk Monitoring Committee based on Decree No. 069 of 2024, dated May 15, 2024):
Attendance
Date Agenda Togar
Tippy Jerry Seng Hyup Nanang Stephen Rahardja
Natigor
Joesoef Marmen Shin Supriyatno Liestyo Alimhamzah
Siregar
• Update on SAM Progress
Collection;
• Discussion of OJK Progress
January 5, Follow Up Findings;
√ √ - x √ √ √
2024 • Discussion of Bank KB
Bukopin Risk Profile
Assessment Report
November 2023.
• Discussion of CIF Update
and Cleansing Data;
• Discussion of Follow-up
- Request from the Risk
January 25, Monitoring Committee
√ √ - √ √ √ √
2024 dated January 5, 2024;
• Discussion of Bank KB
Bukopin Risk Profile
Assessment Report Q4
2023
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
February 29.
dated January 25, 2024 √ x - √ √ √ √
2024
• b. Discussion of the Risk
Profile Assessment Report
for January 2024.
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
March 28,
dated February 29, 2024. √ x - √ √ √ √
2024
• Discussion of the Risk
Profile Assessment Report
for February 2024.
Annual Report 2024 391 PT Bank KB Bukopin Tbk
Page 392
Corporate Governance
Attendance
Date Agenda Togar
Tippy Jerry Seng Hyup Nanang Stephen Rahardja
Natigor
Joesoef Marmen Shin Supriyatno Liestyo Alimhamzah
Siregar
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
dated March 28, 2024,
namely:
a. Update on the
Development of New
Regulations (OJK/BI).
b. Discussion of Credit
Quality and Adequacy
of CKPN After the End
of Covid-19 Relaxation.
c. Presentation by:
Financial Planning
Department Head
d. Discussion of DPD
April 25, 2024 Credit Monitoring. √ √ √ √ √ √ √
e. Update on Fulfillment
of Critical Position
position in April 2024.
f. Credit Risk Mitigation
for Reducing RWA
Credit specifically for
Group Debtors and
Discussion of the
Causes of Differences
in Recording of
Channeling Credit at
KB Bukopin Finance.
• Discussion of the Risk
Profile Assessment Report
for the First Quarter of
2024
Annual Report 2024 392 PT Bank KB Bukopin Tbk
Page 393
Attendance
Date Agenda Togar
Tippy Jerry Seng Hyup Nanang Stephen Rahardja
Natigor
Joesoef Marmen Shin Supriyatno Liestyo Alimhamzah
Siregar
• Discussion of the Risk
Profile Assessment Report
for April 2024
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
dated April 25, 2024,
namely:
a. Update on the
Realization of the
formation of CKPN for
the position of April
2024.
b. Discussion of the
Action Plan Collection
& Settlement of
Covid 19 Restructured
Debtors.
c. PIC: SAM
May 30, 2024 Restructuring, √ √ √ √ √ √ √
Performance
Management & Policy
Department Head
d. Update on the
Progress of the
Reconciliation of KB
Bank and KB Bukopin
Finance Mirroring
Data.
e. Update on the Plan for
Changes in Structure,
Especially related
to the Operational
Department.
f. Discussion of the Plan
to Add ATM Machines.
g. Discussion of
Monitoring of AYDA
and the formation of
CKPN for AYDA.
• Discussion of the Risk
Profile Assessment Report
for May 2024
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
dated May 30, 2024
a. Discussion of
the blueprint for
managing credit
guarantee documents
June 27, 2024 and/or security √ √ √ √ √ √ √
documents
b. Discussion of the
evaluation of the
underwriting process
flow for credit
applications
c. Discussion of
Strategies for
Continuous
Improvement of
Insurance Business
Processes
Annual Report 2024 393 PT Bank KB Bukopin Tbk
Page 394
Corporate Governance
Attendance
Date Agenda Togar
Tippy Jerry Seng Hyup Nanang Stephen Rahardja
Natigor
Joesoef Marmen Shin Supriyatno Liestyo Alimhamzah
Siregar
• Discussion of the Risk
Profile Assessment Report
for Semester I of 2024
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
dated June 27, 2024,
namely:
a. Discussion of the
Capital Management
Mandatory To Do List
Progress Update
July 25, 2024 b. 2. Discussion of the √ √ x √ √ √ √
Addition of RWA (Risk-
Weighted Assets)
to the Business
Dashboard to Address
Capital and Execution
Challenges
c. Discussion of the
Action Plan for
Document Deficiencies
and List of Pending
Credit Guarantee
Documents from Each
Business Unit
• Discussion of the Risk
Profile Assessment Report
for July 2024.
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
dated July 25, 2024,
namely:
August 29, a. Discussion of
Increasing Risk √ √ √ √ √ √ √
2024
Awareness and
Internal Control in
Fine Mitigation and
Root Cause Analysis
2021-2024.
b. Discussion of the
revamp of the credit
document discrepancy
policy.
• Discussion of the Risk
Profile Assessment Report
for August 2024.
• Discussion of the Follow-
up Request from the Risk
Monitoring Committee
dated August 29, 2024,
namely:
September 26, a. Discussion of the
Post Approval Review √ √ X √ X √ √
2024
Mortgage Process
and Evaluation of
Employee Adequacy in
the Risk Team.
b. Discussion of the
Impact and Mitigation
of Exchange Rates
on Market and Credit
Risk.
Annual Report 2024 394 PT Bank KB Bukopin Tbk
Page 395
Attendance
Date Agenda Togar
Tippy Jerry Seng Hyup Nanang Stephen Rahardja
Natigor
Joesoef Marmen Shin Supriyatno Liestyo Alimhamzah
Siregar
• Request for
Recommendation for
Changes to Risk Appetite
Policy, Risk Management
October 31,
Policy, and Capital √ √ √ √ √ √ x
2024
Management Policy
• Discussion of KB Bank Risk
Profile Assessment Report
for Quarter III of 2024
Discussion of KB Bank Risk
November 28,
Profile Assessment Report in √ √ X √ √ √ √
2024
October 2024
Discussion of KB Bank Risk
December 19,
Profile Assessment Report in X √ X √ √ √ √
2024
November 2024
Total Number of Meetings 13 13 9 13 13 13 13
Attendance Rate 12 11 5 12 12 13 13
Average Attendance 92% 85% 55% 92% 92% 100% 100%
Implementation of the Duties of the Risk Monitoring Committee
The Risk Monitoring Committee has an inseparable role in supporting the Board of Commissioners to ensure that the Company's risk
management is carried out in accordance with applicable principles. The main task of the Risk Monitoring Committee is to provide
assurance that risk management is conducted carefully and refers to proper standards, so that every company activity remains within
the framework of acceptable risk. The Risk Monitoring Committee is also responsible for monitoring and evaluating the implementation
of risk policies at the operational level.
In carrying out its role, the Risk Monitoring Committee regularly evaluates the Company's risk management system, ensuring that the
approach used in identifying, measuring, managing, and monitoring risks is in line with industry best practices. It aims to ensure that
the Company can continue to identify potential threats early on and manage them effectively as well as minimizing possible impacts.
In addition, the Risk Monitoring Committee also functions to ensure that the control measures implemented by the Board of Directors
are running well and providing optimal results in reducing risk.
With continuous monitoring, the Risk Monitoring Committee ensures that every step taken by the Company in managing risk remains
within a safe corridor. Through this important role, the Risk Monitoring Committee helps maintain the stability and sustainability of
the Company's operations, ensuring that the challenges faced can be overcome wisely.
Throughout 2024, the Risk Monitoring Committee has carried out various activities to implement the 2024 Work Program, including:
Pemantauan Risiko dengan melakukan review dan evaluasi atas berbagai laporan risiko dari Direktoran Kepatuhan dan Risiko yang
dilakukan secara Bulanan
1. Risk Monitoring by reviewing and evaluating various risk reports from the Compliance and Risk Directorate which are carried out
monthly
2. Monitoring Meetings for the Risk Profile Report received from the Compliance and Risk Directorate are carried out quarterly
3. Participating in Seminars/Workshops or Training/Education Training activities held for each member of the Risk Monitoring Committee
Annual Report 2024 395 PT Bank KB Bukopin Tbk
Page 396
Corporate Governance
Remuneration Policy and Amount for the Risk Monitoring Committee
No. Description Remark
Given in accordance with the provisions of the Board of Commissioners' Decree No. SKEP/0005-
1. Salary/Honorarium
DKOM/05/2018
2. Religious Holiday allowance 1 (one) time Wage
3. Education Allowance 1 (one) time basic salary/basic honorarium
Given in accordance with the provisions of the Board of Commissioners' Decree No. SKEP/0005-
4. Utilities Allowance
DKOM/05/2018
Given in accordance with the provisions of the Board of Commissioners' Decree No. SKEP/0005-
5. Business Travel Facilities
DKOM/05/2018
Given in accordance with the provisions of the Board of Commissioners' Decree No. SKEP/0005-
6. Health Care Benefits
DKOM/05/2018
Given in accordance with the provisions of the Board of Commissioners' Decree No. SKEP/0005-
7. Bonus/Tantiem
DKOM/05/2018 while still concerning to the fairness and capabilities of the Company
Committee for Integrated Governance
The Integrated Governance Committee, Financial Conglomerate is established to support the role of the Board of Commissioners in
ensuring the implementation of effective governance in the Company. The main focus of this committee is to evaluate the suitability
and effectiveness of internal control and the implementation of integrated compliance functions throughout the Company.
As part of its responsibilities, this Committee conducts a comprehensive evaluation of the Company's compliance with applicable
regulations and standards, and ensures that internal controls are implemented properly and appropriately. This Committee has a
duty to ensure that the compliance function is fully integrated into various aspects of the Company's operations.
With a comprehensive approach, the Integrated Governance Committee, Financial Conglomerate, plays a vital role in ensuring that the
Company remains in compliance with applicable regulations and that internal controls function in accordance with the principles of
good governance. It does not only reduce risks related to compliance, but also contributes to increased efficiency and effectiveness
in the Company's operations as a whole.
Legal Basis
1. Financial Services Authority Regulation no. 18/POJK.03/2014 dated November 18, 2014 concerning the Implementation of Integrated
Governance for Financial Conglomerates;
2. Financial Services Authority Regulation no. 21/POJK.04/2015 dated November 16, 2015 concerning Implementation of Public
Company Governance Guidelines;
3. Financial Services Authority Regulation no. 17 of 2023 concerning Implementation of Governance for Commercial Banks;
4. Financial Services Authority Circular No. 15/ SEOJK.03/2015 dated May 20, 2015 concerning the Implementation of Integrated
Governance for Financial Conglomerates;
5. Decree of the Board of Commissioners of PT Bank Bukopin Tbk No. SKEP/016-KOM/VIII/2019 dated August 13, 2019 concerning
Completion of the Formation of the Integrated Governance Committee of the PT Bank Bukopin Tbk Financial Conglomerate.
Work Guidelines/Charter for the Integrated Governance Committee
To ensure the effective implementation of Integrated Governance, the Financial Conglomerate has established structured and detailed
guidelines, following the provisions of the Financial Services Authority Regulation No. 18/POJK.03/2014. These guidelines are not just
rules, but also serve as an important reference for the Integrated Governance Committee in carrying out its roles and functions properly.
This document explains in depth the duties and responsibilities of the Integrated Governance Committee, as well as the authority
granted in managing and monitoring governance practices across all financial conglomerate entities. With these guidelines, it is
expected that a transparent and accountable oversight mechanism can be realized in the implementation of good governance.
Furthermore, these guidelines also provide practical guidance in terms of identifying, assessing, and managing various risks that
have the potential to affect the smooth implementation of Integrated Governance. Procedures related to reporting, discussion, and
follow-up on evaluation results are also an integral part of these guidelines, ensuring that there are concrete steps in addressing
findings or recommendations that arise.
Annual Report 2024 396 PT Bank KB Bukopin Tbk
Page 397
Criteria for Committee Members
Overall, the Guidelines and Work Procedures of the Integrated
Governance Committee aim to improve the effectiveness of The Integrated Governance Committee’s work guidelines and
governance implementation, while ensuring that every decision regulations also state the membership requirements, including:
and action taken is within the corridor in accordance with 1. The committee consists of at least:
applicable regulations. In this case, the guidelines have a very a. Independent Commissioner who is Chair of one of the
important role in providing clear and precise direction for all committees of the Main Entity;
committee members. b. Independent Commissioners who represent and are
appointed by the LJK in the Financial Conglomerate whose
The following are the main points covered in the Guidelines number is adjusted to the needs;
and Work Procedures of the Integrated Governance Committee, c. Independent Party from Main Entity Committee Members
Financial Conglomerate: and Sharia Supervisory Board Members.
1. Committee Membership; 2. The Committee is chaired by an Independent Commissioner
2. Committee Term of Office; who is Chair of one of the Main Entity committees.
3. Committee Authority and Responsibility; 3. Determination of Committee Members from each LJK in the
4. Committee Meetings; Financial Conglomeration is regulated in a separate decree
5. Reporting; made and stipulated by each LJK Financial Conglomeration.
6. Self-Assessment 4. Committee members are required to have good integrity,
morals and character and have the ability, knowledge,
experience in accordance with their field and be able to
communicate well.
5. Committee members are willing to continuously improve their
competence through education and/or training.
Term of Office Provisions
The term of office of Committee members may not be longer than
the term of office of the Board of Commissioners as regulated in
the Articles of Association of each Entity and may be re-elected.
Membership Structure and Expertise
The composition and number of the Integrated Governance Committee members as of December 31, 2024, which has been approved
through the Decree of the Board of Directors No. 109 of 2024 dated September 12, 2024, are as follows:
Name Position in the Committee Position in KB Bank Expertise
Banking, GCG, and Financial
Stephen Liestyo Chairman Independent Commissioner
Audit
Hae Wang Lee Member Independent Commissioner Law
Dinan Sufendi Rae Member Independent Party Banking, GCG
Training for Integrated Governance Committee Members
Types of Education
Name and Position and Training
Education and Training Material Place/Date Administrator
• KICK OFF RKA SKAI
• Internal Training
• WORKSHOP REFRESHER RKA SKAI • Jakarta, October
• Internal Training
• TRAINING ANTI CORRUPTION & ANTI 4, 2024
• AAFM
Stephen Liestyo FRAUD • Jakarta, November
Training • IRPA & BSMR
(Chairman) • SMR COMMISSIONER RECERTIFICATION 5, 2024
• OPPA ACADEMY
• KOREAN LANGUAGE TRAINING • Jakarta, December
• Rinto Teguh
• ONLINE APU PPT FOR EXECUTIVE 11, 2024
• FKDKP
• FKDKP WEBINAR
Annual Report 2024 397 PT Bank KB Bukopin Tbk
Page 398
Corporate Governance
Types of Education
Name and Position and Training
Education and Training Material Place/Date Administrator
• Jakarta, July 19,
2024
• ANTI CORRUPTION AND ANTI FRAUD • AAFM
• Jakarta, July 9,
TRAINING • IRPA & BSMR
Hae Wang Lee 2024
Training • SMR COMMISSIONER RECERTIFICATION • Rinto Teguh
(Member) • Jakarta, November
• ONLINE APU PPT FOR EXECUTIVE • Webinar FKDKP
5, 2024
• WEBINAR FKDKP
• Jakarta, December
11, 2024
• Jakarta, July 9,
• ANTI CORRUPTION AND ANTI FRAUD
2024 • AAFM
Dinan Sufendi Rae TRAINING
Training • Jakarta, November • Rinto Teguh
(Member) • ONLINE APU PPT FOR EXECUTIVE
5, 2024
Independence of Integrated Governance, Financial Congloromeration Committee Members
All members of the Integrated Governance Committee who come from independent parties do not have any financial, management,
share ownership and/or family relationships with the Board of Commissioners, Board of Directors and/or Controlling Shareholders
or relationships with banks, which may affect their ability to act independently.
Hae Wang
Independence Aspect Lee
Dinan Sufendi
Has no financial relationship with the Board of Commissioners and Board of Directors √ √
Has no management relationship in the company, its subsidiaries, or affiliated companies √ √
Has no management relationship in the company, its subsidiaries, or affiliated companies √ √
Does not have family relations with the Board of Commissioners, Directors, and/ or fellow members of the
√ √
Nomination, Remuneration and GCG Committee
Does not serve as a manager of political parties, officials, and government √ √
Profile of Integrated Governance Committee Members
Hae Wang Lee profile can be seen in the Board of Commissioners Profile section contained in this Annual Report book. The profile
of Dinan Sufendi Rae is as follows:
Dinan Sufendi Rae
Integrated Governance Committee Member
Age 58 Years old
Nationality Indonesia
Domicile Bandung, Jawa Barat
• Master of Laws - LLM. International Trade and Banking Law, Bandung Law Institute (2017)
Education • Bachelor of Laws - LLB. International Trade and Banking Law, Padjadjaran University (1990)
• Bachelor of International Relations. International Politics, Padjadjaran University (1988)
• Vice President, Legal and Compliance PT Bank Tabungan Pensiunan Nasional Tbk (2007-2013)
• Legal Counsel PT Perusahaan Pengelola Aset (Persero) (2004-2007)
• Assistant Vice President, Legal Commercial Division of the Indonesian Bank Restructuring Agency
Work Experience
(IBRA) (1999-2004)
• Credit Manager PT Bank Subentra (BBO) (1992-1997)
• Legal Officer, Credit Support Department PT IBJ Indonesia Bank (1990-1991)
• Sr. Vice President/Risk Management Division Head Bank PT Bank Pembangunan Daerah Jawa
Barat dan Banten Tbk (2018-present)
Concurrent Position
• Assistant Vice President PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk
(2013-present)
Legal Basis of Appointment Board of Directors Decree No. 109 of 2024 dated September 12, 2024
Qualification Banking, GCG
Annual Report 2024 398 PT Bank KB Bukopin Tbk
Page 399
Certifications Achieved by Committee Members
The Integrated Governance Committee is committed to continuously improving the capabilities and competencies of its members in
facing increasingly complex global challenges. Therefore, various education and training initiatives have been developed with the aim of
providing relevant knowledge and skills. One of the attempt is by providing certification programs that can improve the professionalism
of members, with broad recognition, both nationally and internationally. The following is a list of professional certifications that have
been successfully achieved by members of the Integrated Governance Committee until 2024.
Name Position Integrated Governance Committee Professional Certification Types
Stephen Liestyo Chairman Risk Management - Qualification VI
Hae Wang Lee Member Risk Management - Qualification VI
Dinan Sufendi Rae Member Risk Management - Qualification VII
Duties and Responsibilities of the Integrated Governance Committee
The Integrated Financial Governance Committee has several duties and responsibilities as follows:
1. Evaluating the implementation of Integrated Governance at least through an assessment of the adequacy of internal control and
the implementation of integrated compliance functions;
2. In conducting the evaluation, the Integrated Governance Committee, Financial Conglomerate obtains information in the form of
evaluation results on the implementation of internal audits and compliance functions of each Financial Services Institution from
members of the Board of Commissioners of each Financial Services Institution who are members of the Integrated Governance
Committee, Financial Conglomerate;
3. Providing recommendations to the Board of Commissioners of PT Bank KB Bukopin Tbk as the Main Entity in the Financial
Conglomerate for the improvement of the Integrated Governance Guidelines.
Authorities of Integrated Governance Committee
The following are the authorities of the Integrated Governance Committee:
1. The Integrated Governance Committee may request explanations or necessary information regarding employees, funds, assets,
and other resources related to the implementation of its duties to the Financial Services Institutions in the financial conglomerate
of PT Bank KB Bukopin Tbk, while still obeying the applicable regulations. The Committee is required to report the written results
to the Board of Commissioners of the Main Entity;
2. Members of the Integrated Governance Committee are authorized to communicate directly with parties related to the duties of
the Integrated Governance Committee;
3. To carry out its duties, the Integrated Governance Committee may cooperate or coordinate with the Committees under the Board
of Commissioners of other Main Entities, as well as relevant divisions/units/work units in the Main Entity or in other Financial
Services Institutions in the Financial Conglomerate of PT Bank KB Bukopin Tbk
Integrated Governance Committee Meeting
The following are the details of the Integrated Governance Committee meetings throughout 2024 (the composition of the Integrated
Governance Committee based on Decree No. 109 of 2024, dated September 12, 2024):
Annual Report 2024 399 PT Bank KB Bukopin Tbk
Page 400
Corporate Governance
Attendance
Date Agenda Sukriansyah Tippy Stephen Eugene K. Hae Wang Dinan
S. Latief Joesoef Liestyo Galbraith Lee Sufendi Rae
• Discussion of matters arising
from the previous meeting,
namely November 22, 2023
a. Update on the progress of
follow-up from KBBS and
KBBF on Internal Audit
findings and OJK Audit
Results for 2023.
b. b. Update on the progress
related to changes/
adjustments to AML
policies at KBBS and KBBF.
c. Update on the progress
related to the plan to sell
May 30, 2024 KBBF to KB Capital. √ √ - √ √ √
d. Update on the use of the
former Antapani KCP office
by KBBS.
e. Update on the progress
of the use of funds for
Capital Deposits to KBBS.
• Discussion of the Financial
Group Report and GRC
Implementation for Semester
II 2023
• Discussion of KB Bank's
Strategic Financial Group Issue
for 2023 and Action Plan for
2024.
• Pembahasan Laporan Financial
Group dan Implementasi GRC
Semester I 2024
August 22,
• Pembahasan Strategic - - √ - √ √
2024
Financial Group Issue KB Bank
dan Action Plan Semester I
tahun 2024
Discussion of PT Bank KB Bukopin
November 21,
Tbk Stress Test Report on a - - - √ √ √
2024
Consolidated Basis
x= absent/v = present
Implementation of the Duties of the Integrated Governance Committee
In 2024, the Integrated Governance Committee has carried out its duties with full responsibility. With a composition of members who
meet the requirements in accordance with statutory provisions and maintain independence, this committee has carried out various
activities that support the implementation of good and sustainable governance. The duties and responsibilities that have been
carried out are as follows:
1. Evaluating the implementation of Integrated Governance by assessing the implementation of the Compliance Function at each
Financial Services Institution (LJK) in the Financial Conglomerate and ensuring the adequacy of internal control carried out by
the Integrated Internal Audit Work Unit
2. Providing recommendations to the Board of Commissioners of the Main Entity for the improvement of the Integrated Governance
Guidelines
3. Coordinating with the Financial Conglomerate organs, namely the Integrated Compliance Work Unit (SKKT), Integrated Internal
Audit Work Unit (SKAIT) and Integrated Risk Management Work Unit
Annual Report 2024 400 PT Bank KB Bukopin Tbk
Page 401
Evaluation of Board of Commissioners Committee Performance in 2024 The Board of Commissioners plays an important role in monitoring and directing the Company's policies by involving supporting committees that function to improve the effectiveness and accountability of the Company's operations. Each committee has clear work guidelines, which allow the implementation of tasks to run in a focused and measurable manner. The committees under the Board of Commissioners include the Audit Committee, the Risk Monitoring Committee, the Remuneration and Nomination Committee, and the Integrated Governance Committee. The Board of Commissioners has assessed that these committees have successfully carried out their functions, duties, and responsibilities well, which is reflected in two main things: 1. Achievement of all Committee Work Plans/Programs established in early 2024; 2. Implementation of Committee Meetings and the level of attendance of Committee members The implementation of the plans and work programs of the committees is carried out through a series of meetings involving the relevant Directorates, followed by an in-depth evaluation outside the meeting. The results of each meeting are then submitted in writing to the Board of Commissioners for follow-up. The Audit Committee carries out its functions by providing professional opinions on financial statements, checking compliance with applicable regulations, and evaluating the performance of external auditors. Meanwhile, the Nomination and Remuneration Committee focuses on policies related to nomination and remuneration for members of the Board of Directors and Board of Commissioners in accordance with applicable regulations. The Risk Monitoring Committee is tasked with ensuring continuous improvement in the Company's risk management, while the Integrated Governance Committee focuses on evaluating the implementation of good governance principles at all levels of the Company. The Board of Commissioners periodically evaluates the performance of these committees, and in 2024, the performance of the committees was considered to be running well, based on the frequency of meetings, attendance, and reports submitted. Annual Report 2024 401 PT Bank KB Bukopin Tbk
Page 402
Corporate Governance
COMMITTEES UNDER THE BOARD OF DIRECTORS
To ensure smooth operations and compliance with applicable supervision, the Risk Management Committee contributes to
regulations, KB Bank has 4 (four) committees under the Board of ensuring that the bank can continue to manage risk effectively and
Directors that have important roles in supporting various policies ensure that good governance practices continue to run optimally.
and strategies of the Company. These committees are formed in
accordance with the provisions stipulated by the OJK including: Committee Guidelines
1. Risk Management Committee; The Company's Risk Management Committee has been ratified
2. Credit Committee; based on the Decree of the Board of Directors No. 0156 of 2022
3. Assets And Liabilities Committee (ALCO); dated December 30, 2022 concerning the Risk Management
4. Information Technology System Steering Committee; Committee Charter. In addition, the establishment of this Risk
Management Committee is also based on:
1. POJK No. 18/POJK.03/2016 dated March 16, 2016 concerning the
Risk Management Committee Implementation of Risk Management for Commercial Banks;
2. SEOJK No. 34/SEOJK.03/2016 dated September 1, 2016
The Risk Management Committee in the Company is crucial in risk concerning the Implementation of Risk Management for
management covering various aspects such as Credit, Operational, Commercial Banks;
Market, Liquidity, Compliance, Strategic, Legal, and Reputation. 3. POJK No. No. 17 of 2023 concerning the Implementation of
The Risk Management Committee is responsible for conducting Governance for Commercial Banks;
periodic evaluations of the policies and procedures implemented 4. SEOJK No. 13/SEOJK.03/2017 dated March 17, 2017 concerning
in risk management, as well as ensuring that the steps taken are the Implementation of Governance for Commercial Banks;
in accordance with applicable regulations. Through systematic 5. Risk Management Policy of PT Bank KB Bukopin Tbk;
6. Decree No. 0110 of 2022 dated September 30, 2022 concerning
Improvement of the Organizational Structure of PT Bank KB
Bukopin Tbk;
7. Articles of Association of PT Bank KB Bukopin Tbk.
Committee Member Structure
The Risk Management Committee membership consists of various parties who have competence, such as Division Head, Department
Head, Regional Head, and/or other parties relevant to the meeting topic. Committee meetings can be held with the presence of the
Committee Chair or Alternate Chair, and a minimum of 51% of permanent members to achieve a quorum. Meetings can be held in
person or online, so it can be more flexible in communicating; hence, ensuring risk management to run effectively and efficiently.
Risk Management Committee Structure
Chairman (also member) President Director
Substitute Chairman (also member) Director of Compliance & Risk Management
Secretary Enterprise Risk Management Department Head
Permanent Member Directors
Division Head, Department Head, Regional Head and/or other parties who are related
Invitee
to the topic of the meeting
Duties, Authorities, and Responsibilities
The duties, authorities and responsibilities of the Risk Management Committee include the following:
1. Recommend and/or approve the preparation of risk management frameworks, policies, and procedures as well as changes thereto,
including risk management strategies, determining limits along with determining the level of risk taken and risk tolerance, as well
as contingency plans to anticipate the occurrence of abnormal conditions.
2. Improvement of the risk management process periodically or incidentally as a result of changes in the Bank’s external and internal
conditions which affect the Bank’s capital adequacy, risk profile, and ineffective implementation of risk management based on
evaluation results.
Annual Report 2024 402 PT Bank KB Bukopin Tbk
Page 403
3. Determination of policies and/or business decisions that 9. Ensure that all business and operational activities are in line
deviate from normal procedures, such as exceeding significant with applicable regulations, risk policies, and procedures,
business expansion compared to the Bank’s previously with approval and monitoring of exceptions, deviations and
determined business plan or taking risk positions/exposures violations that may occur.
that exceed predetermined limits. 10. Assessment of various existing and emerging risks faced by
4. Conduct regular discussions or reports on the Bank’s risk the Bank, including (but not limited to)):
profile before the risk profile report is submitted to the a. Credit Risk,
Regulator. b. Market and Liquidity Risk;
5. Develop a risk awareness culture and foster commitment to c. Operational Risks including Fraud;
managing risk bankwide. d. Reputation Risk;
6. Conduct discussions regarding risk appetite, as well as e. Information Security and Information Technology Risks;
monitor and manage the Bank’s risks so that they are within f. Legal and Litigation Risk;
predetermined risk limits. g. Compliance Risk;
7. Conduct a study of the Stress Test including scenarios, h. Strategic Risk;
assumptions, methodology, results and risk mitigation follow- i. Other significant risk issues (beyond those mentioned
up to be carried out, as well as contingency plans if necessary. above) periodically.
8. Ensure good corporate governance in the implementation 11. Implementation of risk management processes and
of risk management, with an appropriate framework for improvements in line with external and internal changes
timely identification, measurement and escalation of risks, that can affect the capital adequacy ratio by assessing and
and approval of exposure to related parties as well as policy evaluating the Bank’s internal capital adequacy, to ensure the
deviations and/or business decisions. Bank has sufficient capital based on its risk profile.
12. Monitor and evaluate the performance of the Risk Management
Division.
Implementation of Duties and Frequency of Committee Meeting
The Risk Management Committee is responsible for conducting regular evaluations of the risk profile and issues related to its
management. Therefore, meetings are held at least 4 (four) times in 1 (one) year with discussion agendas including risk profile reports,
as well as issues related to risk management implementation activities, namely identification, measurement, monitoring and control.
Risk Management Committee meetings can be held offline or in person or online and/or hybrid, held if attended by the Committee
Chairperson/Alternate Chairperson (if the Committee Chairperson is unable to attend) and at least 51% (fifty one percent) of the quorum
of the total number of permanent members (Board of Directors including the Committee Chairperson and Alternate Chairperson) both
face-to-face and/or online. This approach ensures consistent evaluation and informed decision making.
Throughout 2024, the Risk Management Committee has held eleven meetings both offline and online with the following agendas:
No. Date Agenda
• Matters Arrising from previous RMC (information).
1 January 17, 2024 • Q4-2023 Risk Profile Report (approval).
• Strengthening NSFR Management (information)
• Matters Arriving from previous RMC (information).
• Quarterly Credit, Market & Liquidity Stress Test (Q4 2023) (approval).
• Monitoring of RWA Limit Pilot Project (approval).
2 February 21, 2024
• Plan to update Business Continuity Management (BCM) policy (approval).
• Liquidity Strengthening Management (information).
• Monthly Risk Report January 2024 (information)
• Q1 2024 Risk Profile Report (approval).
3 April 24, 2024
• Strengthening NSFR Management (information)
• Bottom Up Stress Test Period March 2024 (approval).
• Stress Test Quarter 1 2024 (approval).
4 May 29, 2024
• Liquidity Strengthening Management April 2024 (information).
• Monthly Risk Report April 2024 (information)
• ICAAP (Capital Management) – (approval).
5 June 25, 2024 • Credit Examination (report).
• Monthly Risk Report May 2024 (information)
• Individual Risk Profile Report Q2 2024 (approval).
• KPMM Report based on Q2-2024 Risk Profile (approval).
6 July 17, 2024
• Follow-up on Credit RWA Optimization (information).
• Strengthening Liquidity Management (information)
Annual Report 2024 403 PT Bank KB Bukopin Tbk
Page 404
Corporate Governance
No. Date Agenda
• Market Stress Test & Liquidity Q2 2024 (approval).
• Credit Examination Semester I 2024 (information).
7 August 21, 2024
• Liquidity Strengthening Management August 2024 (information).
• Monthly Risk Report July 2024 (information)
• Matters Arising from previous RMC (information).
• Policy Changes (approval).
8 24 September 2024
• Capital Management (information).
• Liquidity Strengthening Management September 2024 (information)
• Risk Profile Report Q3 2024 (approval).
9 October 14, 2024 • Liquidity Strengthening Management October 2024 (information).
• Matter Arising Related to Collateral File Storage & Credit Documents (information)
• Market Stress Test & Liquidity Q3 2024 (approval).
• Capital Management (information).
10 November 22, 2024
• Liquidity Strengthening Management November 2024 (information).
• Risk Report October 2024 (information)
• Matters Arrising from previous RMC (information).
11 December 18, 2024
• Risk Appetite Limit – ICAAP Management (approval
During 2024, the Risk Management Committee has held 11 (eleven) meetings. The following is the meeting attendance list of the Risk
Management Committee members:
Name of the Director/Participant/Position Number of Obligatory Meetings Number of Attendance
Lee Woo Yeul/President Director 11 4
Robby Mondong/Vice President Director 11 6
Jung Ho Han/Finance Director* 11 9
JangHyuk Im / Finance Director** 1 0
Yohanes Suhardi/Wholesale & SME Banking Director** 6 3
Dodi Widjajanto/Compliance & Risk Director 11 10
Helmi Fahrudin/Retail & Operations Director 11 8
Henry Sawali/Credit Group Director 11 10
Jung Ho Han/Strategic Director 11 9
Jung Ho Han/ IT & Digital Director**** 6 1
Young Eun Moon***** 4 1
*) Served as the Bank Alternate Director of Finance as of January 17, 2024
**) Served as the Bank Director of Finance as of December 16, 2024
***) No longer serve as Director of the Bank as of June 28, 2024
****) Served as Alternate Director of IT & Digital of the Bank as of July 1, 2024
*****) No longer serve as Director of the Bank as of June 28, 2024
Risk Management Committee Performance Assessment by the Board of Directors
Throughout 2024, the Risk Management Committee has shown solid performance in supporting the Company's risk management.
The Board of Directors appreciates the ongoing efforts in improving the quality of the materials presented and the quick response
to various concerns and input from committee members. It reflects a strong commitment to keep improving the risk management
system to support the achievement of the Company's goals.
Credit Committee
Credit Committee is an institution that has the task of evaluating, considering, and having the authority to provide decisions (approval
or rejection) on Credit applications submitted by (potential) Debtors to the Bank, taking into account the development of the Bank’s
Credit Committee can be done through:
1. Meeting
2. Circulate
Approving/rejecting KB Bank Credit is carried out in the Credit Committee Institution according to its segments consisting of:
1. Corporate & Korean Link Credit
2. Commercial Credit,
Annual Report 2024 404 PT Bank KB Bukopin Tbk
Page 405
3. SME Credit, e. Ensure that the implementation of Credit granting is in
4. Retail Credit accordance with the KPB and the Credit or Financing
5. Financial Institution (FI), Implementation Guidelines;
6. Limit Supply Chain Finance,
7. Credit managed by Special Asset Management (SAM) Making decisions on credit eligibility should be based on
8. Other Credit these following principles :
a. Integrity & Honesty
Committee Guidelines b. Professionalism
c. Competence
The Company's Credit Committee Guidelines are ratified through d. Independence
Policy No. SK 032 Version 3.0 of 2024 Concerning the Institution e. Objectivity
and Authority of the Credit Committee of PT. Bank KB Bukopin, Tbk f. Principle of Bank prudence (prudential banking)
for the Corporate, Commercial, and SME segments and Policy No. g. Provisions on healthy credit requirements and Bank
257 Concerning the Institution and Authority of the Retail Credit Operational provisions.
Committee of PT. Bank KB Bukopin, Tbk
Credit Committee Institution Membership
1. Credit Committee Institution has a function among others: Credit Committee institution Membership can be appointed,
a. Deciding on the provision of Credit (new, additional, assigned or changed by the Board of Directors based on a Decree
reduction, change of terms and/or extension) managed of the Board of Directors, including through this Decree of the
by the Business Unit according to the authority limit, Board of Directors. Officials/Positions mentioned in this Decree
including the determination/change of Credit structure in of the Board of Directors, do not need to submit an application
the Non-Restructure category, Credit Structure including to become members of the Credit Committee with or without the
but not limited to Credit limit, purpose/object of financing, authority to decide on Credit.
type of Credit, nature of Credit, Credit term, portion of 1. The participants of credit committee institution:
financing, Credit terms/covenant, and collateral. a. Chairman/Chairperson of the Credit Committee
b. Deciding on actions taken by the Bank in the context A Credit Committee participant who plays a role in leading
of Credit Repair, Recovery, and settlement, both Credit the Credit Committee meeting based on the Committee
Repair, Recovery and Settlement that are still under the class is also included as a Credit Committee Member with
management of the Business Unit and Credit Repair, the authority to decide on Credit.
Recovery or settlement managed by the Business Unit b. Credit Committee Member with the authority to decide
or Special Asset Management (SAM). on Credit
In terms of granting Credit decisions, the Credit committee A Credit Committee participant who has the right to vote
institution must at least fulfill the following matters: in making decisions on approval, rejection or abstention
a. Provide approval or rejection of Credit or Financing on Credit applications submitted by the committee.
according to the authority limit or type of Credit or c. Credit Committee Member without the authority to decide
Financing determined by the board of directors; and on Credit (non-voting members)
b. Coordinate with the Assets and Liabilities Committee A Credit Committee participant who does not have the
(ALCO) in the aspect of Credit or Financing funding. In the right to vote in making decisions on approval or rejection
event that ALCO does not yet exist, the Credit Committee of submitted Credit applications.
must evaluate the funding aspects of the Credit or d. Credit Committee Management
Financing and periodically report in writing to the Board A Credit Committee participant who plays a role or
of Directors. functions as the secretary of the Credit Committee
c. If necessary, it can coordinate with units/functions within where in the implementation of the Credit Committee
the Bank related to its competence the Credit Committee management function is included
as a Committee Member without the authority to decide.
2. Duties and Responsibilities of the Credit Committee: e. Minutes taker/Notary
a. Carry out tasks especially in the process of granting Credit A Credit Committee member without the authority to
approval based on their competence honestly, objectively, decide on Credit who is appointed and tasked with
carefully, and thoroughly; and documenting/making minutes at the Credit Committee
b. Reject requests and/or influences from interested parties meeting. Minutes at the committee meeting are made
with Credit applicants to grant Credit or Financing approval by an official at the Manager level from the Credit Group.
that is merely a formality. Furthermore, this matter refers to the provisions stipulated
c. Ensure that every Credit granted has complied with by the Credit Group.
banking provisions and is in accordance with sound credit f. Presenter
principles; Presenter Is a work unit/individual member of the Credit
d. Members of the Credit Committee are responsible for the Committee whose function is to present the results of the
quality of Credit eligibility at the time the Credit application Credit Analysis to the Credit Committee.
is decided.
Annual Report 2024 405 PT Bank KB Bukopin Tbk
Page 406
Corporate Governance
g. Invited Credit Committee Members the authority to decide on Credit in accordance with
Credit Committee members who are not members of the the level of limitation and authority regulated in the
Credit Committee may attend or participate in the Credit policy attachment.
Committee if invited and their presence is required by vi) Division Head Special Asset Management
the Chairman through the Credit Committee Secretary. Acts as Chairman of the Credit Committee on the
The participant's role is to provide opinions, additional Restructuring Credit Committee managed at SAM,
information, and explanations according to their capacity the Credit Settlement Committee managed at SAM,
and competence as considerations for deciding on the AYDA sales committee, WO collection committee and
Credit for the Credit that is being committed. participates as a member of the committee with the
h. Credit Committee Recommendator authority to decide on Credit in accordance with the
A recommender is a member of the Credit Committee level of limitation and authority regulated in the policy
without the authority to decide/vote who recommends attachment.
granting Credit to members of the Credit Committee based vii) Department Head Corporate & Korean Link Credit
on the results of the analysis of business proposals and Analyst
Credit Analyst Memorandums (CAMs). The recommender Acts as Chairman of the Credit Committee on the New/
is responsible for the recommendation for granting Top Up/Extension/Change Restructuring committee
Credit and the accuracy of the information submitted. and participates as a member of the committee with
Business proposals, SAM Proposals (for Credit managed the authority to decide on Credit in accordance with
by SAM) and Credit Analyst Memorandums (CAMs) or the level of limitation and authority regulated in the
Documents applicable in the Credit Group must receive policy attachment.
recommendations and be signed by the recommender viii) Department Head Commercial Credit Analyst
from both the business function and the Credit function Acts as Chairman of the Credit Committee on the New/
as part of the first line of defense principle. Top Up/Extension/Restructuring Changes Committee
2. Roles and Functions of PT Bank KB Bukopin Tbk Officials in and participates as a member of the committee with
Credit Committee the authority to decide on Credit in accordance with
a. Credit Committee Chairman the level of limitation and authority stipulated in the
i) Credit Director policy attachment.
Acts as Chairman of the Credit Committee at the ix) Department Head CRC
Director level or on the Board of Directors Committee, Acts as Chairman of the Credit Committee on the New/
and participates as a member of the Committee with Top Up/ Extension/Changes Credit Committee and R&R
the authority to decide on Credit at the Director and Committee Meeting and participates as a member of
Board of Directors levels. the committee with the authority to decide on Credit
ii) SAM SEVP in accordance with the level of limitation and authority
Acts as Chairman of the Credit Restructuring Committee, stipulated in the Policy attachment.
Credit Settlement Committee, AYDA Sales Committee, x) Department Head SAM Restructuring, Performance
WO Collection Committee, Auction Limit Committee Management & Policy
and participates as a member of the committee with Acts as Chairman of the Credit Committee on the Credit
the authority to decide on Credit in accordance with Restructuring Committee and the Credit Settlement
the level of limitation and authority regulated in the Committee and participates as a member of the
policy attachment. committee with the authority to decide on Credit in
iii) Division Head Corporate & Korean Link Credit accordance with the level of limitation and authority
Underwriting stipulated in the Policy attachment.
Acts as Chairman of the Credit Committee on the new xi) Department Head SAM SME Region
Credit/top up/extension/Change, R&R committee and Acts as Chairman of the Credit Committee on the
participates as a member of the committee with the Credit Restructuring Committee and participates as a
authority to decide on Credit in accordance with the member of the committee with the authority to decide
level of limitation and authority regulated in the policy on Credit in accordance with the level of limitation
attachment. and authority stipulated in the Policy attachment.
iv) Division Head Commercial Credit Underwriting xii) Department Head AYDA/Write-off Assets Sales
Acts as Chairman of the Credit Committee on the new Acts as Chairman of the Credit Committee on the
Credit/top up/extension/Change, R&R committee and AYDA Sales Committee and serves as a member of the
participates as a member of the committee with the committee with the authority to decide in accordance
authority to decide on Credit in accordance with the with the level of limitations and authority as stated
level of limitation and authority regulated in the policy in the policy attachment
attachment. b. Members of the Credit Committee with the authority to
v) Division Head SME Credit Underwriting decide institutionally/Forum/group/Credit ommittee
Acts as Chairman of the Credit Committee on the New based on the level of authority limit determined and
Credit/Top Up/ Extension/Change, R&R committee regulated by the Board of Directors
and participates as a member of the committee with
Annual Report 2024 406 PT Bank KB Bukopin Tbk
Page 407
i) Board of Directors d. Members of the Credit Committee without the authority
• Vice President Director to decide on Credit
• Retail Business Director; i) 1. President Director
• Credit Director; ii) 2. Director of Risk & Compliance
• Finance Director; iii) 3. Secretary of the Credit Committee
• Strategy Director; iv) 4. Invited Credit Committee Participants
• IT & Digital Director v) 5. Recommendator Function
The number of Directors who are counted as members
of the Credit Committee are Directors who have OJK Types of Credit Committee Institution
permits. Credit Committee institution consists of several committee types
ii) Credit Function based on their function, such as:
• SEVP SAM 1. Credit Committee for New and Existing Credit
• Division Head Corporate & Korean Link Credit The function is to evaluate, consider, and authorized to
Underwriting decide on the eligibility of a credit application and the credit
• Division Head SME & Commercial Credit requirements submitted at the time of the Credit Committee
Underwriting for a Credit Proposal or Credit application or new, additional
• Division Head SAM and/or extension credit application, including (determination,
• Department Head Corporate & Korean Link Credit arrangement, change, deletion, exemption).
Analyst; 2. Rescheduling & Restructuring (R&R) Committee and Credit
• Department Head Commercial Credit Analyst Restructuring Committee
• CRC Department Head; a. In line with the bank effort to improve credit activities,
• Department Head SAM Restructuring, Performance the Reschedule and Restructure (R&R) Committee has a
Management & Policy; function to make improvements in credit activities or assist
• Department Head SAM SME Region; Debtors who perform well but are potentially exposed
• Department Head SAM Wholesale; to problematic credit with the aim that the debtor can
• Department Head SAM Channeling, Join Financing, maintain their good performance.
& Swamitra b. The Credit Restructuring Committee functions to
• Department Head AYDA/Write-off Assets Sale; make decision in the context of credit recovery for
• Department Head Bulk Auction all segments in terms of evaluating, considering, and
• Department Head Retail Collection having the authority to decide on the eligibility of a Credit
• Manager Regional SME Credit Analyst (CRC Restructuring application submitted for a Debtor Portfolio
Manager); managed by a Business Unit or a portfolio managed by
• Manager SAM the SAM function which will be further regulated in the
iii) Business Functions policy attachment.
• SEVP Sales Distribution 3. Restructuring & Settlement (R&S) Committee and Problematic
• Division Head Corporate Business; Credit Settlement Committee:
• Division Head Korean Link Business; a. Restructuring & Settlement (R&S) Committee
• Division Head Commercial Business; Has a function for decision-making in the context of Credit
• Division Head Treasury and International Banking; Restructuring/Settlement with DPD ≤ 90 days (BAST has not
• Division Head Finance; been carried out to SAM) or decision-making on Debtors
• Division Head SME Business; who no longer have business prospects to be managed by
• Department Head Corporate Business; SAM and later SAM will take steps to handle problematic
• Department Head Korean Link Business; credit in accordance with applicable provisions.
• Department Head Commercial Business b. Credit Settlement Committee
• SME Area Head Functions to make decisions in the context of resolving
• BSSM problematic credits in terms of evaluating, considering,
c. Member of the Credit Committee with the authority to and having the authority to decide on the feasibility of
decide on Retail Credit and/or Other Credit with Individual applications for resolving problematic credits submitted
and/or Position authority. for portfolios managed by SAM or portfolios managed by
i) For certain types of Retail Credit or mass product the SAM Retail function which will be further regulated in
Credit, where credit decision-making is carried out the policy attachment.
with the authority of individual decision makers and/ c. Decision-making by the Restructure & Settlement (R&S)
or positions, those who can become Members of the Committee and the Credit Settlement Committee includes:
Retail Credit Committee include: Division Head Retail i) Determination of execution or liquidation of Credit
Credit Factory collateral;
ii) Division Head Retail Product ii) Determination of Credit collateral to become AYDA;
iii) Department Head Retail Credit Underwriting iii) Approval of redemption/sale of collateral;
iv) Manager Retail Credit Underwriting iv) Termination of Subrogation of Non-Performing Loan
v) Coordinator Retail Credit Underwriting
Annual Report 2024 407 PT Bank KB Bukopin Tbk
Page 408
Corporate Governance
v) Determination of cession; 9. Supply Chain Finance Limit Committee
vi) Credit settlement through legal channels; The Supply Chain Finance (SCF) Committee is a committee
vii) Approval of use of third party services; institution that functions to make decisions related to the
viii) Write off problematic Credit Book; determination of Umbrella Limits and Credit Limits for SCF
ix) Write off problematic Credit Collection; facilities, including but not limited to Dealer Financing,
x) Other decisions related to the settlement of Non- Distributor Financing and Vendor Financing products and
Performing Loan. changes thereto to (prospective) Principals/Anchors or
4. AYDA Sales Committee (prospective) Debtors. This committee is tasked with evaluating,
The function is for decision-making in the context of the considering, and having the authority to make decisions
sale of Foreclosed Assets (AYDA) in terms of considering and (approval or rejection) on applications for determination
having the authority to decide on the feasibility of selling AYDA or review of umbrella limits submitted by (prospective)
managed by the SAM AYDA/Write-off assets Sales function Principals/Anchors or credit limits submitted by (prospective)
which will be regulated in the policy attachment. Debtors from Corporate, Korean Link, Commercial & SME, by
5. Write-off Settlement Committee considering the development of the Bank's Business without
Has the function of making settlement decisions in terms of abandoning the principle of prudence.
evaluating, considering, and having the authority to decide
on the eligibility of a Write-Off application for a portfolio Committee Membership Structure
that has been/is being managed by the Special Asset
Management function with Write-Off status in accordance Based on the Credit Committee Institutional Policy, the following
with the applicable policy which will be regulated in the policy is the structure of the Credit Committee for Corporate & Korean
attachment. Link Credit, Commercial, SME, Retail, Financial Institution (FI) &
6. Write-off Committee Supply Chain Finance as follows:
Has a function to make decisions to resolve Non-Performing 1. The Board of Commissioners has a special function to provide
Loan through Write-Off without removing the Bank's Right to approval for all credit applications including restructuring
Collect from debtors for portfolios that have been/under the and settlement of Non-Performing Loan for facilities owned
management of the Special Asset Management function with by related parties of PT Bank KB Bukopin Tbk.
Write-Off status in accordance with applicable policies that 2. The Executive Credit Committee is the highest level Credit
will be regulated in the policy attachment Committee that includes the Board of Directors and officers
7. SAM Auction Limit Committee at the executive level, where the committee is generally held
The function is to make decisions in the context of for the implementation of the Restructuring and Settlement
implementing auctions in terms of evaluating, considering, of Non-Performing Loan for Credits previously decided by
and having the authority to decide on the feasibility of setting the A-level committee.
auction limits, determining approval of auction prices/re- 3. The A1 Category Level Committee functions as a Credit
auctions of Credit collateral for assets that have been/under decision maker for Commercial, including the restructuring
the management of the Special Asset Management function and Settlement of Problematic Credits committee, where the
in accordance with applicable policies that will be regulated A1 level committee plays a role in providing Credit decisions
in the policy attachment. for limits above the A-level Committee.
8. Financial Institutions Committee 4. The A-level Committee functions as a Credit decision maker
The Financial Institutions (FI) Committee is a committee for the Corporate & Korean Link, Commercial, SME & Retail
institution that functions to make decisions related to segments, including the restructuring committee, Settlement
Money Market (MM), Foreign Exchange (FX), Trade Finance of Problematic Credits & WO and Sales of Foreclosed Assets,
(TF), Securities (Sec) facilities and changes to counter parties/ where the A-level committee plays a role in providing Credit
Correspondent Banks/Financial Institutions/Corporates. decisions for limits above the B-level Committee.
Considers and has the authority to decide on the feasibility of 5. The B-level Committee functions as a Credit decision maker
applications submitted by the Financial Institutions committee for the Corporate & Korean Link, Commercial, SME & Retail
presenter for: segments, including the restructuring committee, Settlement
a. Determination of Money Market Lines of Non-Performing Loan & WO and Sales of Foreclosed Assets,
b. Approval of Depository Correspondent / Non-Depository where the A-level committee plays a role in providing Credit
Correspondent decisions for limits above the C-level Committee.
c. Determination of Foreign Exchange (FX) Line 6. The C-level Committee functions as a Credit decision maker
d. Determination of Trade Finance Line for the Corporate & Korean Link segment, Commercial, SME &
e. Determination of Trade Securities Line Retail, including the restructuring committee, Settlement of
f. Determination of Insurance/Guarantee Company Line Non-Performing Loan & WO and Sales of AYDA in accordance
g. Determination of Corporate Line with the level of limitation and authority stipulated in this
h. Other decisions related to International Banking, Treasury guideline.
and Counterparty Risk 7. Category D Level Committee functions as a Credit decision
maker for the Retail segment, including the restructuring
Annual Report 2024 408 PT Bank KB Bukopin Tbk
Page 409
committee and Settlement of Non-Performing Loan & WO where the level D committee plays a role in providing Credit decisions
for limits above the Level E Committee.
8. Category E Level Committee functions as a Credit decision maker for the Retail segment, including the restructuring committee
and Settlement of Non-Performing Loan & WO in accordance with the level of limitation and authority stipulated in this guideline.
Task Implementation and Committee Meeting Frequency
Throughout 2024, the Credit Committee has conducted a face-to-face meeting once every 2 weeks on Mondays and Thursdays, while
the circulation committee will meet every working day and during the committee's working hours, which include new/extension/
modification/Top Up committees as well as credit restructuring and settlement
Assets and Liabilities Committee (ALCO)
The Assets and Liabilities Management Committee (ALCO) was formed by the Company’s Directors based on Directors’ Circular Letter
No. SE/197/DIR/X/2018 dated October 16, 2018 concerning Assets and Liabilities Management Committee Policy. ALCO is responsible
for discussing and making strategic decisions regarding the management of product assets and liabilities, taking into account growth,
business continuity and profitability. ALCO decisions can only be changed through ALCO meetings.
ALCO was formed to anticipate developments in the money market, interest rates, exchange rates, and the banking sector, especially
regarding collecting public funds and channeling funds to productive assets.
Committee Guidelines
The ALCO guidelines were ratified through the Decree of the Board of Directors No. 070 dated 26/Nov/2024 concerning the Asset and
Liabilities Management Committee Policy. In addition, the establishment of this ALCO is also based on:
1. Decree of the Board of Directors No. 0030 of 2022 concerning the Market Risk Management and Liquidity Policy of PT Bank KB
Bukopin, Tbk
2. Circular of the Board of Directors No. SE/189/IR/XII/2022 concerning the Liquidity Management Guidelines of PT Bank KB Bukopin, Tbk
3. Decree of the Board of Directors No. 101 of 2024 concerning the Organizational Structure of PT. Bank KB Bukopin, TBK
4. Decree of the Board of Directors No. 0052 of 2023 concerning the Policy on Organizational Duties and Responsibilities of PT. Bank
KB Bukopin, TBK
5. Decree of the Board of Commissioners No. 003 of 2024 concerning the Division of Duties and Responsibilities and Alternate
Directors of PT. Bank KB Bukopin, Tbk
Committee Membership Structure
Chairman President Director
Vice Chairman Director in charge of finance
Secretary The work unit in charge of financial planning function
• Director in charge of business functions, namely Consumer, MSME, and Commercial and Vice President Director
• Director in charge of risk functions
Members
• Director in charge of strategy functions
• Director in charge of credit functions
Duties, Authorities, and Responsibilities
The Assets and Liabilities Committee (ALCO) has the authority and responsibility for the following matters:
1. Evaluate and control risks over the position of liquidity risk and market risk, as well as determine the company’s Asset and Liabilities
Management (ALMA) management policies and strategies, which include liability management, liquidity management, liquid asset
management, credit management (KYD), administrative post management and hedging strategies;
2. Review deviations between actual results and bank budget projections and business plans;
3. Review the pricing policy for assets and liabilities as well as fee based income and ensure that the pricing policy can support the
Bank’s Asset and Liabilities Management (ALMA) strategy and liquidity management;
4. Convey information to the Board of Directors regarding any developments in current conditions as well as developments in related
provisions and regulations that influence ALMA’s strategy and policies;
5. Evaluate emergency funding plans;
6. Continuing the policies that have been established to the relevant work units so that they can be implemented as well as possible;
7. Evaluate ALCO policies and decisions that have been taken.
Annual Report 2024 409 PT Bank KB Bukopin Tbk
Page 410
Corporate Governance
Implementation of Duties and Committee Meeting Frequency
During 2024, ALCO has carried out its duties by providing recommendations to the Board of Directors and has held 12 (twelve) meetings
with the following agendas
No. Date Agenda
1 February 7, 2024 1. ALM 2.Funding 3.Lending 4.NSFR 5.Proposal Business
2 February 28, 2024 1. ALM 2.Funding 3.Lending 4.NSFR 5.Dealer Financing
3 April 3, 2024 1. ALM 2.Funding 3.Lending 4.NSFR 5.Star Program
4 May 8, 2024 1. ALM 2.Funding 3.Lending 4.NSFR 5.Star Pension Program
5 May 29, 2024 1. ALM 2.Funding 3.Lending 4.NSFR 5.Channeling Program
During 2024, ALCO has held 12 (twelve) meetings. The following is a list of ALCO members' attendance at the meetings:
Name of Director/Participant/Position Number of Mandatory Meeting Number of Attendance
Woo Yeul Lee/Chairman/President Director 12 9
Jung Ho Han/Vice Chairman/Acting Director of
12 11
Finance
Robby Mondong/Member/Vice President
12 11
Director
Helmi Fahruding/Member/Retail Business
12 11
Director
Henri Sawali/Member/Credit Director 12 11
Dodi Widjajanto/Member/Risk Director 12 9
Information Technology Systems Steering Committee
The Information Technology Steering Committee is the main committee in information technology management. Its main task is to
provide recommendations and support the Board of Directors and the Board of Commissioners in monitoring the implementation of
activities and the readiness of information technology infrastructure.
Committee Guidelines
KB Bank has prepared work guidelines for the Information Technology Steering Committee in Information Technology Guidelines No.
102/K-ITGV/DTI concerning the Information Technology Steering Committee Policy in 2023. These guidelines contain:
1. General Provisions
2. Scope of Discussion of the IT Steering Committee
3. IT Steering Committee Charter
4. Membership of the IT Steering Committee
5. Organization of the IT Steering Committee
Committee Membership Structure
Membership of the IT Steering Committee is appointed and assigned by the Board of Directors. The organizational structure of the
IT Steering Committee is as follows.
1. The Chair of the IT Steering Committee is the Director in charge of Information Technology.
2. IT Steering Committee Members:
a. Director in charge of the Risk Management Work Unit
b. The highest official under the Director in charge of Information Technology at the level of Head of Division.
c. The highest official under the Director who oversees Services as the main user of IT at the level of Division Head.
d. Head of the Corporate Strategic Planning Division whose job is to align Corporate strategies and initiatives with IT strategies
and initiatives.
e. Head of the Financial Planning and Accounting Division who is tasked to evaluate the Bank’s budget, especially investment
or IT operational costs.
Annual Report 2024 410 PT Bank KB Bukopin Tbk
Page 411
f. Other related departments can become participants in 2. Carry out a Management Review on the implementation of
the IT Steering Committee by considering their suitability the service management system at least once a year every
such as relevance to the discussion material, as resource March as well as on other strategic, critical and urgent matters
persons and so on. related to IT implementation and infrastructure activities
g. Head of Department in charge of IT Strategy and Planning that cannot be resolved through the IT Support Committee
who is tasked to evaluate IT project management and 3. The IT Steering Committee can order the IT Support Committee
Secretary of the IT Steering Committee. to hold a committee meeting if there are technical matters
that must be resolved immediately and/or become input for
Duties, Authorities, and Responsibilities the IT Steering Committee in making recommendations to the
Board of Directors.
In general, the duties and responsibilities of the IT Steering
Committee are: Implementation of Duties and Committee Meeting
1. Provide recommendations to the Board of Directors as follows: Frequency
a. IT strategic plan (IT Strategic Plan) which is in accordance
with the strategic plan for the Company’s business activities The implementation of the duties of the Information Technology
(Business Plan). The things that must be considered when Steering Committee is conducted in accordance with applicable
providing these recommendations are as follows: provisions, namely at least 2 (two) times in 1 (one) year and/or
i) Implementation plan (roadmap) to achieve IT needs if there is something urgent and must be decided immediately
that support the Company’s business strategy. The by the IT Steering Committee. The IT Steering Committee has the
roadmap consists of the current condition (current duty and responsibility to provide recommendations to the Board
state), the condition to be achieved (future state) and of Directors regarding the implementation of strategic plans,
the steps that will be taken to achieve the future state; adjustments to IT policies, strategic IT projects and evaluation
ii) Resources required; of IT performance in the Management Review agenda. Based on
iii) Profits/benefits that will be obtained when the plan this, the role of the Information Technology Steering Committee
is implemented. is to ensure that IT implementation is in accordance with the
b. Formulating key IT policies and procedures such as IT company's objectives in achieving business goals.
security policies and risk management related to IT use;
c. Conformity of approved IT projects with applicable IT The Information Technology Steering Committee has carried out its
strategic plans and corporate plans; duties more than 2 times in 1 year with several recommendations
d. The steering committee can also determine the priority regarding IT support in the Company, including:
status of IT projects that are critical (have a significant a. Recommends carrying out IT infrastructure rejuvenation
impact on the Company’s operational activities); projects while adhering to the principle of caution, but
e. Compatibility of IT with management information system also concerning the suitability of the implementation time
needs that support the management of the Company’s target and results that are in accordance with expectations.
business activities; b. In connection with the IT infrastructure rejuvenation plan,
f. The effectiveness of risk minimization measures for the the steering committee recommends carrying out the
Company’s investments in the IT sector and that these Freeze Period Development with exceptions for strategic,
investments contribute to achieving the Company’s regulatory and compliance projects.
business objectives;
g. Monitoring IT performance and efforts to improve it,
for example by detecting IT finances and measuring the
effectiveness and efficiency of implementing IT security
policies.
Annual Report 2024 411 PT Bank KB Bukopin Tbk
Page 412
Corporate Governance
CORPORATE SECRETARY
The Corporate Secretary plays a strategic role in maintaining a harmonious relationship between KB Bank and the parties who have an
interest in the Company. In his/her capacity, the Corporate Secretary not only serves as a liaison between the Company, Shareholders,
and other Stakeholders, but also ensures that all Company activities are carried out in accordance with applicable capital market
regulations. Other responsibilities include organizing meetings with Shareholders and facilitating transparent communication between
all related parties. Furthermore, the Corporate Secretary also plays a role in ensuring the implementation of good governance principles
and compliance with all relevant legal provisions.
The formation, appointment, and implementation of the functions and duties of the Corporate Secretary, among others, refer to:
1. Financial Services Authority Regulation No. 35/POJK.04/2014 concerning Corporate Secretaries of Issuers or Public Companies;
2. Decree of the Board of Directors of PT Bursa Efek Indonesia No. Kep00001/BEI/01-2014 Concerning Amendments to Regulation
No. I-A: Concerning Listing of Shares and Equity Securities Other Than Shares Issued by Listed Companies.
Profile of Corporate Secretary Officer
Yocky Eko Wicaksono*
Age 41 Years old
Nationality Indonesia
Domicile Jakarta
Education Bachelor of Law, Brawijaya University, Malang
• Secretary of the Board of Commissioners
Work Experience • Regulation Manager and Policy of PT Bank KB Bukopin Tbk
• Senior Staff of Corporate Law and Policy of PT Bank KB Bukopin Tbk
Concurrent Position -
Legal Basis of Appointment SKEP /0118-DIR/VIII/2023
*) In office since 8 August 2023 – 1 September 2024
Ariz Dian Perkasa
Age 35 Years old
Nationality Indonesia
Domicile Jakarta
Education Bachelor of Law, University National (2012)
Annual Report 2024 412 PT Bank KB Bukopin Tbk
Page 413
• Management Trainee (Management Development Program), PT Bank KB Bukopin Tbk (2012)
• Auditor Internal (2013-2017)
Work Experience • Operations Risk Management (2017-2019
• Branch Operation Manager (2020-2022)
• Business Strategic Partnership (2023-2024)
Concurrent Position -
Legal Basis of Appointment SKEP/131-DIR/XI/2024
Duties and Responsibilities The function of the Corporate Secretary according to Financial
Services Authority Regulation No. 35/POJK/.04/2014 carries out
The Corporate Secretary has broad and important duties in at least the following tasks:
maintaining the image of KB Bank. This includes building the 1. Following developments in the Capital Market, especially the
company’s image through public relations, investor and secretarial laws and regulations applicable in the Capital Market sector;
functions. The Corporate Secretary is responsible for ensuring 2. Providing input to the Board of Directors and Board of
that all meeting results are properly documented and conveyed Commissioners of the Issuer or Public Company to comply
to related parties. The Corporate Secretary also ensures effective with the provisions of laws and regulations in the Capital
communication with stakeholders, including providing relevant Market sector;
and timely information about the company’s performance. 3. Assisting the Board of Directors and Board of Commissioners
in implementing Corporate governance which includes:
In addition, he/she is a liaison between the company and capital a. Disclosure of information to the public, including the
market authorities, shareholders, investors and the media. availability of information on the Issuer or Public Company
Information regarding company performance is conveyed through Website;
various media, such as GMS, financial reports, press releases, b. Submission of reports to the Financial Services Authority
meetings with analysts, and through the Company’s website, on time;
namely www.kbbank.co.id. c. Organizing and documenting General Meetings of
Shareholders;
The Corporate Secretary is also responsible for ensuring the d. Organizing and documenting Board of Directors and/or
Company’s compliance with applicable capital market regulations. Board of Commissioners Meetings;
With these strategic duties and responsibilities, the Corporate e. Implementing orientation programs for the Company for
Secretary is directly responsible to the President Director new Directors and/or Board of Commissioners.
and reports the implementation of his duties to the Board of 4. As a liaison between the Issuer or Public Company and the
Commissioners. Shareholders of the Issuer or Public Company, the Financial
Services Authority, and other stakeholders.
Annual Report 2024 413 PT Bank KB Bukopin Tbk
Page 414
Corporate Governance
Corporate Secretary Organizational Structure
Corporate Communication
Corporate Secretary
Secretariat & Protocol Unit BoC Support Unit BoD Support Unit
Secretariat & BoD Support Staff
Protocol Staff BoC Support Staff
Secretary To
Director Section
Secretary
To Director
Corporate Communication Unit
Corporate
Communication Staff
Implementation of Duties in 2024
During 2023, the Company’s Corporate Secretary has carried out several duties, including:
1. Organizing Board of Directors, Board of Commissioners Meetings, and Joint Meetings between Board of Directors and Board of
Commissioners;
2. Preparing Minutes of each Meeting;
3. Organizing Annual and Extraordinary General Meetings of Shareholders (GMS);
4. Managing information disclosure to the public and regulators;
5. Following developments in the capital market, especially those related to capital market regulations, and conveying information
on such developments to the Board of Commissioners, Board of Directors and Stakeholders;
6. Carrying out various activities related to the formation of the Company's image.
Competency Development
Skill developement through education and training for the Corporate Secretary is an important step to support his/her role as the
main liaison between the Company and external parties. Throughout 2024, the Corporate Secretary actively participated in various
training activities, workshops, and seminars that were relevant to his/her duties and responsibilities, including:
Training Name Date Organizer Place
Anti-Corruption and Anti-Fraud Training July 19, 2024 AAFM Jakarta
Training Finance Budget July 4, 2024 Internal House (Diklat) Jakarta
SMR Level 4 & 5 Recertification August 2, 2024 BSMR Jakarta
Induction October 17, 2024 Internal House (Diklat) Jakarta
E Learning AML CFT yerar 2024 (Aug) August 5, 2024 Internal House (Diklat) Jakarta
Annual Report 2024 414 PT Bank KB Bukopin Tbk
Page 415
2024 Information Disclosure
Throughout 2024, the Company's communication with the public has been carried out regularly and transparently. The Corporate
Secretary ensures that relevant information is conveyed to the public through various channels, including mass media, the IDX website,
and the KB Bank website, in 2 (two) languages, namely Indonesian and English. In addition, periodic and incidental reports have also
been submitted to the IDX and OJK, as follows:
Type of Report Objectives Period of Report
Monthly Report of Securities Holder
OJK & BEI Monthly
Registration
Consolidated Financial Statements of Bank
OJK & BEI Quarterly
and Subsidiaries (Unaudited)
Annual Financial Report (Audited) OJK & BEI Annually
Annual Report OJK & BEI Annually
Sustainability Report OJK & BEI Annually
Annual Ranking Results Report OJK & BEI Annually
Incidental Report
Date Addressed to Matters
Report on the Effective Appointment of Jung Ho Han as Strategy Director of PT
January 16, 2024 Financial Services Authority (OJK)
Bank KB Bukopin Tbk
Financial Services Authority (Financial Submission of Minutes Summary of the Deed of Decision of the Extraordinary
January 26, 2024
Services Authority (OJK) & IDX General Meeting of Shareholders (EGMS)
Submission of Evidence of Advertisement Summary of Minutes of the Deed of
January 26, 2024 Financial Services Authority (OJK) & IDX
Decision of the Extraordinary General Meeting of Shareholders (EGMS)
January 29, 2024 Financial Services Authority (OJK) Submission of Incidental Reports
Effective Report on Re-Operation of Medan Branch Office of PT Bank KB
January 31, 2024 Financial Services Authority (OJK)
Bukopin Tbk
February 6, 2024 Financial Services Authority (OJK) PT Bank KB Bukopin Tbk Brand and Logo Change Plan
February 7, 2024 Financial Services Authority (OJK) Extraordinary General Meeting of Shareholders (EGMS)
February 7, 2024 Financial Services Authority (OJK) & IDX Changes in Shareholder Structure
Submission of Minutes of the Deed of Decision of the Extraordinary General
February 16, 2024 Financial Services Authority (OJK)
Meeting of Shareholders 2024 (EGMS)
PT KB Bukopin Finance Capital Reduction Plan in the Framework of Company
February 19, 2024 Financial Services Authority (OJK)
Consolidation
February 22, 2024 Financial Services Authority (OJK) Planning Account-KBstar Product Evaluation Report
February 22, 2024 Financial Services Authority (OJK) Planning Account-KBstar Product Realization Report
Material Information or Facts Report on the Settlement of Bank Bukopin's
February 28, 2024 Financial Services Authority (OJK)
Continuous Subordinated Bonds II Phase II in 2017
Submission of Publication Evidence of Settlement of Bank Bukopin's
February 28, 2024 Financial Services Authority (OJK) & IDX
Continuous Subordinated Bonds II Phase II of 2017
Submission of Publication Evidence of Settlement of Bank Bukopin's
February 29, 2024 Financial Services Authority (OJK) & IDX
Continuous Subordinated Bonds II Phase II of 2017
March 1, 2024 Financial Services Authority (OJK) & IDX Announcement of Bank Brand and Logo Change
Effective Appointment Report as Director of Information Technology & Digital
March 5, 2024 Financial Services Authority (OJK)
of PT Bank KB Bukopin Tbk
Submission of Realization of Implementation of Brand and Logo Changes of PT
March 5, 2024 Financial Services Authority (OJK)
Bank KB Bukopin Tbk
Submission of Changes to the Board of Directors and/or Board of
March 8, 2024 Financial Services Authority (OJK) Commissioners of KB Kookmin Bank Co.Ltd as the Controlling Shareholder of PT
Bank KB Bukopin Tbk
Annual Report 2024 415 PT Bank KB Bukopin Tbk
Page 416
Corporate Governance
Date Addressed to Matters
March 13, 2024 Financial Services Authority (OJK) Reporting of Brand and Logo Changes of PT Bank KB Bukopin Tbk
March 15, 2024 Financial Services Authority (OJK) Information on the planned transfer of the NTT Branch Office (KCP) Address
Request for Hearing Regarding Plans for Material Transactions and Disclosure
March 21, 2024 Financial Services Authority (OJK) & IDX
of Information
March 28, 2024 Financial Services Authority (OJK) Information on the Plan the Ciceri/Cijawa Branch Office Address Change
March 28, 2024 Financial Services Authority (OJK) Information on the Plan of Trenggalek KCP Address Change
Notification of Late Submission of Audited Consolidated Financial Statements
April 1, 2024 Financial Services Authority (OJK) & IDX of PT Bank KB Bukopin Tbk (“BBKP”) and Subsidiaries for the Year Ended
December 31, 2023
April 3, 2024 Financial Services Authority (OJK) Material Transaction Report of PT Bank KB Bukopin Tbk
Report of Material Information or Facts Related to Events Causing an Increase
April 3, 2024 Financial Services Authority (OJK)
in Financial Obligations
April 3, 2024 Financial Services Authority (OJK) & IDX Announcement of Bank Brand and Logo Change
April 3, 2024 Financial Services Authority (OJK) Submission of Advertising Evidence
Notification of General Meeting of Sukuk Mudharabah Holders ( RUPSu) Sukuk
April 4, 2024 Financial Services Authority (OJK)
Mudharabah IV Year 2019 PT HK Realtindo
Notification of the General Meeting of Medium-Term Notes (MTN) Holders
April 4, 2024 Financial Services Authority (OJK)
(RUPMTN) MTN I Year 2019 PT HK Realtindo
April 5, 2024 Financial Services Authority (OJK) Report on Activities Carried Out for the Bank's Own Interests
Notification of the Results of the General Meeting of Holders of Medium-Term
April 16, 2024 Financial Services Authority (OJK)
Notes (MTN) I HK Realtindo in 2019
Notification of the Results of the General Meeting of Sukuk Holders
April 16, 2024 Financial Services Authority (OJK)
MUDHARABAH IV HK REALTINDO YEAR 2019
Transparency of information regarding the replacement of Accountants who are
April 16, 2024 Financial Services Authority (OJK)
currently assigned to audit Issuers or Public Companies
Report of Material Information or Facts on the Resignation of the Company's
April 16, 2024 Financial Services Authority (OJK)
Independent Commissioner
April 17, 2024 Financial Services Authority (OJK) & IDX Submission of Advertising Evidence
Response to OJK letter regarding Request for Data and Information related to
April 25, 2024 Financial Services Authority (OJK) & IDX the confiscation/blocking of Mutual Fund Securities accounts in Handling Legal
Cases
Explanation of Replacement of Public Accountant according to S-434/
April 26, 2024 Financial Services Authority (OJK)
PM.211/2024 04-22-2024
Report on the Appointment of a Replacement Public Accountant for the Audit
April 26, 2024 Financial Services Authority (OJK) of the Annual Historical Financial Information at PT Bank KB Bukopin Tbk for
the 2023 Financial Year
April 26, 2024 Financial Services Authority (OJK) Request for Change of Username for Consumer Protection Portal Application
May 14, 2024 Financial Services Authority (OJK) & IDX Announcement of the Agenda of the 2024 AGM of PT Bank KB Bukopin Tbk
May 15, 2024 Financial Services Authority (OJK) PT Bank KB Bukopin IT Incident Initial Notification Report
Report on the Realization of the Implementation of Bancassurance Cooperation
May 21, 2024 Financial Services Authority (OJK)
Reference Business Models in the Framework of Bank Products
May 21, 2024 Financial Services Authority (OJK) IT Incident Report PT Bank KB Bukopin Tbk
Report of Material Information or Facts on the Resignation of the Company's
June 4, 2024 Financial Services Authority (OJK) & IDX
Directors
Submission of Invitation to Annual General Meeting of Shareholders (“AGMS”)
June 6, 2024 Financial Services Authority (OJK) & IDX
2024 PT Bank KB Bukopin Tbk
Submission of Evidence of Publication of Invitation to the Annual General
June 6, 2024 Financial Services Authority (OJK) & IDX
Meeting of Shareholders (“AGM”) of PT Bank KB Bukopin Tbk 2024
Submission of Publication Evidence of Resignation of Director of PT Bank KB
June 6, 2024 Financial Services Authority (OJK) & IDX
Bukopin Tbk
Application for Approval of the Fit and Proper Assessment of Candidates for
June 7, 2024 Financial Services Authority (OJK)
Deputy President Commissioner of PT. Bank KB Bukopin Tbk
June 14, 2024 Financial Services Authority (OJK) Information on the Management Change Plan
Annual Report 2024 416 PT Bank KB Bukopin Tbk
Page 417
Date Addressed to Matters
Report of Material Information or Facts on the Resignation of the Company's
June 19, 2024 Financial Services Authority (OJK) & IDX
Director
Submission of Publication Evidence of Information Disclosure on the
June 19, 2024 Financial Services Authority (OJK) & IDX
Resignation of the Director of PT Bank KB Bukopin Tbk
July 2, 2024 Financial Services Authority (OJK) & IDX Submission of Summary of Minutes of the 2024 AGM of PT Bank KB Bukopin Tbk
Submission of Publication Evidence of Minutes Summary s of the 2024 AGM of
July 2, 2024 Financial Services Authority (OJK) & IDX
PT Bank KB Bukopin Tbk
Submission of Completeness of Documents for Application for Fit and Proper
July 2, 2024 Financial Services Authority (OJK) Assessment (PKK) for Appointment of Deputy President Commissioner of PT
Bank KB Bukopin Tbk
July 2, 2024 Financial Services Authority (OJK) & IDX Submission of Incidental Reports
Ownership Report or Any Changes in Share Ownership of PT Bank KB Bukopin
July 3, 2024 Financial Services Authority (OJK) & IDX
Tbk an Dodi Widjajanto
Ownership Report or Any Changes in Share Ownership of PT Bank KB Bukopin
July 3, 2024 Financial Services Authority (OJK) & IDX
Tbk an Robby Mondong
Ownership Report or Any Changes in Share Ownership of PT Bank KB Bukopin
July 3, 2024 Financial Services Authority (OJK) & IDX
Tbk an Henry Sawali
July 3, 2024 Financial Services Authority (OJK) Management Report of Subsidiary Company of PT Bank KB Bukopin TBk
Ownership Report or Any Changes in Share Ownership of PT Bank KB Bukopin
July 5, 2024 Financial Services Authority (OJK) & IDX
Tbk an Helmi Fahrudin
Ownership Report or Any Changes in Share Ownership of PT Bank KB Bukopin
July 5, 2024 Financial Services Authority (OJK) & IDX
Tbk an Woo Yeul Lee
Correction of Ownership Report or Any Change in Share Ownership of PT Bank
July 8, 2024 Financial Services Authority (OJK) & IDX
KB Bukopin Tbk an Helmi Fahrudin
Other Material Facts Information - Press Release "Company Performance
July 8, 2024 Financial Services Authority (OJK) & IDX
Continues to Improve, KB Bank Board of Directors Increases Share Ownership"
Request for information to OJK Capital Market regarding the Global Bond
July 17, 2024 Financial Services Authority (OJK) & IDX
Issuance Plan
Submission of Statement Deed of Meeting Resolutions No. 116 Dated June 28,
July 23, 2024 Financial Services Authority (OJK)
2024
Submission of Completeness of Documents for Application for Fit and Proper
July 23, 2024 Financial Services Authority (OJK) Assessment (PKK) for the Appointment of Deputy President Commissioner of PT
Bank KB Bukopin Tbk – Alignment of Risk Management Certification
Submission of the Resolutions Deed Minutes of the 2024 Annual General
July 26, 2024 Financial Services Authority (OJK) & IDX
Meeting of Shareholders (AGM)
Submission of the Resolutions Deed Minutes of the 2024 Annual General
July 26, 2024 Financial Services Authority (OJK) & IDX
Meeting of Shareholders (AGM)
Readiness of Funds for Repayment of Bank KB Bukopin's Continuous Bonds I
July 30, 2024 Financial Services Authority (OJK)
Phase I in 2021
Material Facts Other Information - Press Release "KB Bank Optimistic to Achieve
August 1, 2024 Financial Services Authority (OJK) & IDX Positive Performance with Several Significant Improvements Throughout
Semester I 2024"
Ownership Report or any changes in share ownership of PT Bank KB Bukopin
August 7, 2024 Financial Services Authority (OJK) & IDX
Tbk
Report on the Appointment of Public Accountants and/or Public Accounting
August 8, 2024 Financial Services Authority (OJK) Firms for the Audit of PT. Bank Kb Bukopin's Financial Statements for the 2024
Fiscal Year
Ownership Report or Any Changes in Share Ownership of PT Bank KB Bukopin
August 22, 2024 Financial Services Authority (OJK) & IDX
Tbk (Jung Ho Han)
August 23, 2024 Financial Services Authority (OJK) & IDX Request for Explanation regarding BBKP Securities Volatility
Application for Approval of the Fit & Proper Assessment of the Candidate
August 29, 2024 Financial Services Authority (OJK) for Finance Director of PT Bank KB Bukopin Tbk - Seng Hyup Shin (Deputy
President Commissioner)
Notification of Resignation of Corporate Secretary of PT Bank KB Bukopin Tbk -
September 2, 2024 Financial Services Authority (OJK) & IDX
Yocky E Wicaksono
Annual Report 2024 417 PT Bank KB Bukopin Tbk
Page 418
Corporate Governance
Date Addressed to Matters
Increasing the Implementation of APU PPT and PPPSPM Programs as Mitigation
September 2, 2024 Financial Services Authority (OJK)
of Economic Crimes, Especially Online Gambling Transactions
Information on the Address Change Plan of the Assistant Branch Office (“KCP”) -
September 3, 2024 Financial Services Authority (OJK)
KCP Dolog to KCP Bratang
Information on the Address Change Plan of the Assistant Branch Office (“KCP”) -
September 4, 2024 Financial Services Authority (OJK)
Purbalingga to Purwokerto
Material Information or Fact Report regarding the settlement of Bank KB
September 9, 2024 Financial Services Authority (OJK) & IDX
Bukopin's Continuous Bonds I Phase I of 2021
Submission of Document Completeness for Application for Fit and Proper
September 9, 2024 Financial Services Authority (OJK) Assessment (PKK) for Appointment of Finance Director of PT Bank KB Bukopin
Tbk
September 17, 2024 Financial Services Authority (OJK) & IDX Changes in Audit Committee Members of PT Bank KB Bukopin Tbk
September 24, Information on the Plan to Close the Assistant Branch Office (KCP) - Univ Esa
Financial Services Authority (OJK)
2024 Unggul Tomang
Submission of Document Completeness for Application for Fit and Proper
October 14, 2024 Financial Services Authority (OJK) Assessment (PKK) for Appointment of Finance Director of PT Bank KB Bukopin
Tbk (Jang Hyuk Im)
Submission of Material Facts Information Press Release "Strengthening Long-
October 14, 2024 Financial Services Authority (OJK) & IDX
Term Funding Structure, KB Bank Issues Global Bonds"
Report on the Management of Subsidiary Companies of PT Bank KB Bukopin
October 22, 2024 Financial Services Authority (OJK)
Tbk
Delivery of Material Facts Information Press Release "Global Investors Respond
October 25, 2024 Financial Services Authority (OJK) & IDX
Positively
November 1, 2024 Financial Services Authority (OJK) & IDX Regarding KB Bank's Initial Global Bond Issuance Plan"
Submission of Material Factual Information Press Release Until Q3 2024, KB
November 4, 2024 Financial Services Authority (OJK) & IDX
Bank Records Net Interest Income Growth of 84.15 Percent
Temporary Replacement Report for the Position of Director in Charge of
November 7, 2024 Financial Services Authority (OJK)
Compliance Function
November 6, 2024 Financial Services Authority (OJK) Submission of the KB Bank LSBU Addition Synergy Report
Information on the Address Change Plan of the Purbalingga Sub-Branch Office
November 20, 2024 Financial Services Authority (OJK) SPE
(KCP) to the Tasikmalaya KCP Sutisna
Submission of Material Factual Information Press Release Consistently Records
December 2, 2024 Financial Services Authority (OJK) & IDX
Business Growth, KB Bank Again Achieves AAA Rating from PEFINDO
December 2, 2024 Financial Services Authority (OJK) & IDX Notice of Appointment of Corporate Secretary of PT Bank KB Bukopin Tbk
Advertisement evidence of Affiliate Transaction Report and Material
December 2, 2024 Financial Services Authority (OJK) & IDX
Transaction of PT Bank KB Bukopin Tbk
December 10, 2024 Financial Services Authority (OJK) & IDX Evidence of Advertisement for Change of Corporate Secretary
Submission of Supporting Documents for KB Bank's 2023 Annual Publication
December 12, 2024 Financial Services Authority (OJK)
Report
December 12, 2024 Financial Services Authority (OJK) Notification of the results of the IV Waskita Karya Bond RUPO in 2022
Notification of the results of the 2022 Waskita Karya Sukuk Mudharabah I
December 13, 2024 Financial Services Authority (OJK)
RUPSU
December 16, 2024 Financial Services Authority (OJK) Report on Affiliated Transactions of PT Bank KB Bukopin Tbk
December 19, 2024 SPE IDX Policy Adjustment on PT Bank KB Bukopin Tbk's anti-fraud strategy
Submission of Material Fact Information Press Release "Supporting Tripatra's
December 19, 2024 Financial Services Authority (OJK)
Strategic Project, KB Bank Strengthens Partnership Through Vendor Financing"
Effective Appointment Report as Finance Director of PT Bank KB Bukopin Tbk
December 20, 2024 SPE IDX
(Jang Hyuk Im)
Submission of Material Fact Information Press Release "Explaining Company
December 20, 2024 Financial Services Authority (OJK)
Performance, BBKP Targets Turnaround in 2025"
December 24, 2024 SPE IDX PT Bank KB Bukopin Tbk KBBF Affiliate Transaction Report
Submission of Material Fact Information Press Release "Supporting National
December 17, 2024 Financial Services Authority (OJK)
Strategic Industry, KB Bank Strengthens PT Inka's Working Capital"
Annual Report 2024 418 PT Bank KB Bukopin Tbk
Page 419
Internal audit work unit
Internal Audit Work Unit is an independent work unit that has the task and responsibility to carry out the internal audit function. It
is stated in the Decree of the Board of Directors No. 101 of 2024 concerning the Organizational Structure of PT Bank KB Bukopin Tbk,
where the Internal Auditor Work Unit (SKAI) is structurally responsible and has a direct administrative reporting line to the President
Director and a functional reporting line to the Board of Commissioners and the Audit Committee.
Internal Audit Work Unit plays a role in providing an assurance function by analyzing in depth the root of the audit findings and
a proactive consulting/advisory function by providing constructive suggestions for improvement to independent and objective
stakeholders who can provide added value in order to help the Bank achieve its corporate goals.
The purpose of the audit is to ensure that the company's activities are in accordance with the established strategic plan and its
implementation has been accompanied by good governance, risk management, and adequate internal control processes.
Internal Audit Charter
In carrying out the duties and functions of Internal Audit, SKAI adheres to the Internal Audit Charter dated December 14, 2022, which was
stipulated by the President Director after obtaining approval from the Board of Commissioners by considering the recommendations
of the Audit Committee. The Internal Audit Charter is a guideline/basis for SKAI's work which contains the structure and position of
SKAI, duties and responsibilities, authority, vision, mission, functions, objectives, and scope of work.
Profile of the Head of the Internal Audit Work Unit
Roby Endrama Purba
Head of the Internal Audit Work Unit
Age 45 Years old
Nationality Indonesia
Domicile Jakarta
Education Bachelor of Accounting, Airlangga University, Surabaya
Head of Internal Audit PT AXA Mandiri Financial Service (2019-2022)
Work Experience Head of Internal Audit IPC Investment Company (2018- 2019)
Head Office Audit Group Head PT Bank CIMB Niaga Tbk (2016- 2018)
Concurrent Position -
Legal Basis of Appointment SKEP/0015-DIR/II/2022 dated February 2, 2022
Party Appointing and Dismissing the Head of the Internal Audit Work Unit
In accordance with Financial Services Authority (OJK) Regulation No. 1/POJK.03/2019, POJK No. 56/POJK.04/2015, and Internal Audit
Charter of PT Bank KB Bukopin Tbk, the Head of Internal Audit Work Unit is appointed and dismissed by the President Director with
the approval of the Board of Commissioners and the recommendation of the Audit Committee. The dismissal of the Head of Internal
Audit Work Unit can be carried out by the President Director after the approval of the Board of Commissioners, if he/she does not
meet the auditor requirements or does not carry out his/her duties properly.
Annual Report 2024 419 PT Bank KB Bukopin Tbk
Page 420
Corporate Governance
DUTIES AND RESPONSIBILITIES Internal Audit Organizational
Structure and Number of Employees
In the Company's Internal Control Structure, the Internal Audit
Work Unit (SKAI) has a primary role in supporting the Board Internal Audit Work Unit is the Company is divided into 3 (three)
of Commissioners and President Director in achieving the Departments, namely:
Company's objectives. SKAI conducts independent assessments 1. Channel & Special Audit
of risk management, control, and governance processes. This a. Region I-V Audit Unit;
assessment is carried out through analysis and research in various b. Region I-V Auditor;
fields such as finance, accounting, and operations, which are c. Special Audit Unit;
carried out through on-site inspections and remote monitoring d. Special Auditor.
(off-site). SKAI also provides recommendations for improvement 2. Professional Practices Audit
and objective information to management. In addition, SKAI's a. Quality Assurance, Development & Data Analytics Unit;
responsibilities include ensuring that the internal audit function b. Quality Assurance, Development & Data Analytics
runs in accordance with the Internal Audit Professional Standards Specialist;
and the Internal Audit Code of Ethics. c. Audit Methodology, Reporting & Support Unit;
d. Audit Methodology, Reporting & Support Specialist
Authority of the Internal Audit Work Unit 3. 3.HQ, IT & Subsidiary Audit
a. HQ Business Audit Unit;
1. Access all relevant information about the Bank related to the b. HQ Business Auditor;
duties and functions of SKAI; c. Enablers & Risk Management Audit Unit;
2. Communicate directly with the Board of Directors, Board of d. Enablers & Risk Management Audit Auditor;
Commissioners, and Audit Committee; e. Finance & Subsidiary Audit Unit;
3. Hold regular and incidental meetings with the Board of f. Finance & Subsidiary Auditor;
Directors, Board of Commissioners, and Audit Committee; g. IT Assurance Audit Unit;
4. Coordinate activities related to supervision with external h. IT Assurance Auditor;
auditors; i. IT Development Audit Unit;
5. Attend strategic meetings without having voting rights; j. IT Development Auditor.
6. Propose changes to the Internal Audit Charter in accordance
with environmental developments related to internal audit to Each Department is led by a Department Head who is located at
the President Director and Board of Commissioners; the Head Office, with the number of staff adjusted based on needs.
7. Allocate internal auditor resources; .
8. Propose transfers, participate in education & training and
professional certification programs for internal auditors;
Use experts/specialists from outside the Company if necessary.
Scope of Internal Audit
The scope of SKAI's work includes examination and evaluation
of the Company's activities which include:
1. Effectiveness, efficiency, and adequacy of the internal control
system, risk management, and governance on an ongoing
basis.
2. Reliability, effectiveness, integrity of the process and
information management system, including relevance,
accuracy, completeness, availability, and confidentiality of
data.
3. Compliance with the provisions of laws and regulations.
4. Quality of organizational performance.
5. SKAI activities as referred to in number 1 apply to the Company
as a whole including Subsidiaries, Branch Offices, and Company
activities that are outsourced to external parties.
Annual Report 2024 420 PT Bank KB Bukopin Tbk
Page 421
President Director
Internal Audit
Channel & Special Audit Professional Practices Audit HQ, IT & Subsidiary Audit
Quality Assurance
Region I-V Audit Unit Development & Data HQ Business Audit Unit
Analytics Unit
Quality Assurance
Region I-V Auditor
Development & Data HQ Business Auditor
Analytics Specialist
Audit Methodology Enablers & Risk
Special Audit Unit Management Audit Unit
Reporting & Support Unit
Audit Methodology Enablers & Risk
Special Auditor Reporting & Support Management Auditor
Specialist
Finance & Subsidiary
Audit Unit
Finance & Subsidiary
Auditor
IT Assurance Audit Unit
IT Assurance Auditor
IT Development Audit
Unit
IT Development Auditor
Position of the Internal Audit Unit in Organizational Structure
Internal Audit Unit (SKAI) is an independent function that is directly responsible to the President Director and the Board of Commissioners
through the Audit Committee. SKAI is one of the elements of the Internal Control System that is in the third layer in the three Lines
of Defense which has the function of assisting Management in achieving the Company's goals through independent assessment of
internal control, risk assessment and corporate governance.
Annual Report 2024 421 PT Bank KB Bukopin Tbk
Page 422
Corporate Governance
SKAI Personnel Composition
The Internal Audit Unit has 43 (forty three) employees as follows
Position Number of Personnel
Head of SKAI 1
Head of Department 3
Manager 12
Auditor 24
Professional Practices Audit Specialist 3
Total 43
Certification as an Internal Audit Profession
Certification Number of People
Audit Internal Certification
Qualified Internal Auditor Advanced Level 2
Qualified Internal Auditor Managerial Level 4
National
Certified Banking Internal Audit Auditor Level 13
Certified Banking Internal Audit Supervisor Level 4
Risk Management Certification
Risk Management Certification Level 4 17
Risk Management Certification Level 5 14
Risk Management Certification Level 6 1
Forensic Audit Certification
Certified Forensic Auditor (CFrA) 3
Audit Information System Certification
Certified Information System Auditor (CISA) 2
International
Cyber Security Certification
Certified Ethical Hacker (CEH) 1
Auditor Code of Conduct
In carrying out its functions and duties, SKAI also complies with the 3. Objectivity
Auditor Code of Conduct stated in the Internal Audit Charter. This Internal auditors are free from conflicts of interest over the
Internal Auditor Code of Conduct contains norms and principles objects or activities being audited.
related to propriety and appropriateness that must be adhered 4. Confidentiality
to and implemented by internal auditors, which at least includes Internal auditors respect the value and ownership of the
the code of ethics for implementing internal audits as determined information they receive and do not disclose such information
by the internal audit professional association. without legitimate authority, unless required by law or
1. Independence profession.
Internal auditors have independence in carrying out audit 5. Competence
activities and investigative activities, expressing views and Internal auditors apply the knowledge, skills, and experience
thoughts in accordance with their profession and applicable required in providing internal audit services.
standards. 6. Professionalism
2. Integrity Professionalism is a reference in audit activities, hence, internal
Internal auditors must carry out their work honestly, carefully, auditors should have integrity, independent mental attitude,
and responsibly. reliability, assertiveness, honesty, and trustworthiness.
Annual Report 2024 422 PT Bank KB Bukopin Tbk
Page 423
Internal Audit Competency Development
Along with the new challenges faced by the Company, it is increasingly important to improve the competence of the Internal Audit team.
The Company's SKAI has prepared a competency improvement program through training, workshops, and professional certification,
both nationally and internationally, to ensure better audit quality.
No. Training Name Date Organizer Place
1 MS Excel LV. Advance February 2024 Learning Center KB Bank Sentraya Jakarta Tower
Negotiating with Confidence: Building
2 March 2024 Bank Internal Auditors Association Webinar
Assetiveness Skill for Auditors
Fussion Essence Functional Training
Swamitra, Fussion Trade Finance
3 March 2024 DXC Sentraya Jakarta Tower
Innovation, Fusion Essence Functional
Training Opics
Basel III Reform for Credit & Market
4 April 2024 Bank Internal Auditors Association Webinar
Risk
5 Bank Digital Maturity Level Assessment May 2024 Intellectualbiz Kuningan Jakarta
6 Finance Budget July 2024 Learning Center KB Bank Sentraya Jakarta Tower
Elevating Internal Audit as a Value
7 Driver: Achieving Business Resilience in July 2024 YPIA Yogyakarta
the Era of Digitalization
8 ITIL V4 Fundamental July 2024 PT. Andalan Teknologi Inovasi Jakarta
9 APU PPT September 2024 Learning Center KB Bank Sentraya Jakarta Tower
10 Personal Data Protection (PDP) October 2024 Learning Center KB Bank Teams
11 Audit Report Writing October 2024 Bank Internal Auditors Association Sentraya Jakarta Tower
12 Risk & Governance Summit 2024 November 2024 FSO Webinar
Economic Prospects for 2025 Achieving Banking Compliance Director
13 December 2024 WebinarI
Golden Indonesia 2045 Communication Forum
Implementation of Duties and Audit Findings in 2024
Audit Method
SKAI carries out internal oversight functions in accordance with the 2024 Audit Plan which has been prepared with a Risk Based Audit
approach. The main focus of this audit is on business processes and inherent risks, with audit implementation focused on high-risk
areas that have the potential to hinder the achievement of business targets or operational activities.
Implementation of Audit Activities in 2024
The following is a description of the implementation of the 2024 audit::
Audit Area Plan Realization %
Planned Audit:
Branch Regional 97 97 100%
Group/Department 25 27 108%
IT 5 5 100%
Subsidiary 1 1 100%
Total Planned Audit 128 130 102%
Unplanned Audit:
IT 2
Total 128 132 103%
Annual Report 2024 423 PT Bank KB Bukopin Tbk
Page 424
Corporate Governance
Audit Type Plan Realization %
Planned Audit:
General Audit 112 112 100%
Thematic Audit 4 4 100%
Special Audit 12 14 117%
Total Planned Audit 128 130 102%
Unplanned Audit:
Thematic Audit 2
Total 128 132 103%
Audit Findings and Follow-up Results
KB Bank has followed up on the results of the Internal Audit examination during 2024 with a follow up percentage rate of 90%.
Internal Audit Work Unit Performance Evaluation
The evaluation and review have been conducted by Parker Russell International Accounting Firm, registered as a Public Accountant.
This review process covers the period from July 1, 2020 to July 30, 2020, with the aim of ensuring and convincing that SKAI's internal
audit activities comply with POJK No. 1/POJK.03/2019, International Professional Practices Framework (IPPF).
The results of the assessment of compliance with POJK and IPPF that the Conclusion of the implementation of the Internal Audit
function of PT Bank KB Bukopin, Tbk from 15 (fifteen) sub-areas reviewed, 11 (eleven) of which were concluded Generally Conform
(GC), 3 (three) of which were concluded Partially Conform (PC), and 1 (one) was concluded Not Applicable (N/A) because the sub-area
was not implemented. The next review period will be carried out in 2026.
Annual Report 2024 424 PT Bank KB Bukopin Tbk
Page 425
PUBLIC ACCOUNTANT
To maintain financial transparency and accountability, the Bank implements an independent monitoring system through an audit by
an External Auditor. This audit is conducted by a Public Accounting Firm (KAP) appointed based on the decision of the Annual General
Meeting of Shareholders (GMS), taking into account recommendations from the Board of Commissioners and the Audit Committee.
The External Auditor selection process is carried out strictly in accordance with applicable procurement procedures, in order to
ensure independence and optimal audit quality. For the 2024 financial year, KB Bank appointed Public Accounting Firm Mirawati Sensi
Idris (Moore Global), & Partners, which has been registered with Bank Indonesia and OJK, as the party responsible for auditing the
Company's financial statements.
Public Accountant Appointment Policy
In order to maintain transparency and accountability of banking financial reports, the Financial Services Authority (OJK) has established
provisions regarding financial report audits by Public Accountants. Based on Article 6 of OJK Regulation No. 6/POJK.03/2015, financial
reports as of December 31 that are published quarterly and annually must go through an audit process by a Public Accountant
registered with OJK.
In addition, in order to ensure the independence and quality of the audit, OJK limits the use of the same Public Accountant services
for annual financial report audits for a maximum of three consecutive years. This provision is regulated in OJK Regulation No. 13/
POJK.03/2017 concerning the Use of Accountant Services and Public Accounting Firms in Financial Services Activities, which came into
effect on March 27, 2017.
Name and Year of Public Accounting Firm and Public Accountant that Audited Annual Financial Reports for the Last 5 (Five) Years
Name of Public
Public Accountant
Year Accountant Firm (Accountable
Periode Fee (Rp) Opinion KAP Permit
Partner)
Mirawati Sensi Fair in all material
2024 Denny Susanto 1 Year 2,400,000,000 No.327/KM.1/2023
Idris respects
Mirawati Sensi Fair in all material
2023 Denny Susanto 1 Year 2,430,000,000 No.327/KM.1/2023
Idris respects
Kosasih,
Nurdiyaman, Fair in all material
2022 Denny Susanto 1 Year 1,700,000,000 No. 854/KM.1/2015
Mulyadi, Tjahjo & respects
Rekan
Kosasih,
Nurdiyaman, Fair in all material
2021 Denny Susanto 1 Year 1,600,000,000 No. 854/KM.1/2015
Mulyadi, Tjahjo & respects
Rekan
Fair in all material
1 Year 1,600,000,000 No. 854/KM.1/2015
Kosasih, respects
Nurdiyaman,
2020 Mulyadi 30 September
Mulyadi, Tjahjo & Fair in all material
Rekan 2020 (Limited 1,100,000,000 No. 854/KM.1/2015
respects
Review)
Annual Report 2024 425 PT Bank KB Bukopin Tbk
Page 426
Corporate Governance
Other Services Provided by Public Accounting Firms and Public Accountants
Apart from Annual Financial Report Audit Services in the Last Fiscal Year
As of December 31, 2024, there were no other services provided by the Mirawati Sensi Idris Public Accounting Firm (Moore Global)
other than the audit services for the 2024 Financial Statements.
Coordination of External Auditor and Audit Committee
During the audit period, the Bank implements open communication by providing complete audit information and data to the external
auditor for audit purposes. Close collaboration is carried out to discuss the latest accounting policies and tax policy developments
so that the Bank’s Financial Reports can be presented fairly and accurately. Thus, an effective framework is established between the
Bank and external auditors to ensure integrity and transparency in the audit process.
This is in line with the Audit Committee Charter, Duties and Responsibilities of the Audit Committee, which, among other things, states:
1. Provide independent opinions in the event of differences of opinion between Management and Accountants regarding the services
provided;
2. Provide recommendations to the Board of Commissioners regarding the appointment of Public Accountants and Public Accounting
Firms based on independence, scope of assignment and fees;
3. Review the implementation of audits by internal auditors (Internal Audit Work Unit), external auditors (Public Accounting Firm)
and Bank supervisory institutions (BI, OJK or other Authority Institutions) and supervise the implementation of follow-up actions
by the Board of Directors regarding these findings.
Annual Report 2024 426 PT Bank KB Bukopin Tbk
Page 427
RISK MANAGEMENT
Company's ability to manage various risks that may arise highly Determination of Risk management
impacts business sustainability. Therefore, risk management is a Policies and Procedures
crucial aspect of the Company's strategy to maintain operational
stability and face uncertainty in the future. With a systematic In implementing business activities, the Company always concerns
approach, the Company can identify and anticipate potential risks, on risks that may arise. In order to manage the risks, the Company
thereby supporting sustainable business growth and providing uses these following guidelines:
added value to stakeholders. 8. KB Bank Risk Management Policy is the highest rule in
implementing risk management in all KB Bank business
In facing increasingly complex economic challenges, both on a activities. (Decree Letter No. 0149 of 2022 concerning KB Bank
national and global scale, the Company needs to implement an Risk Management Policy).
integrated and effective risk management system. This process 9. Internal policies and guidelines relating to risk management
includes the stages of identification, analysis, monitoring, and include:
risk mitigation in every aspect of the business. In addition, a. KB Bank Credit Risk Management Policy;
the Company also continues to strengthen its technological b. KB Bank Market Risk and Liquidity Management Policy;
infrastructure and improve the competence of human resources c. KB Bank Operational Risk Management Policy;
so that the implementation of risk management is increasingly d. KB Bank Compliance Risk Management Guidelines;
optimal. e. KB Bank Legal Risk Management Guidelines;
f. KB Bank Reputation Risk Management Guidelines;
By implementing risk management consistently, the Company can g. KB Bank Strategic Risk Management Guidelines;
ensure that every business activity runs in accordance with the h. Guidelines for Implementing Credit Risk Stress Tests;
established risk management standards. It does not only maintain i. Guidelines for Implementing Market Risk Stress Tests;
the stability of the Company, but also supports sustainable growth j. Guidelines for Implementing Liquidity Risk Stress Tests;
in the long term. k. Guidelines for the Obligation to Fulfill the Liquidity
Coverage Ratio;
Basis for Risk Management l. Guidelines for Implementing the Calculation of the
Implementation Obligation to Fulfill the Net Stable Funding Ratio;
m. KB Bank Risk Appetite Policy;
In implementing risk management, the Company is guided by n. Mechanism for Measuring Risk for Providing Bank Products;
external regulations, including: o. KB Bank Program Product Policy;
1. Financial Services Authority Regulation (POJK) No. 18/ p. KB Bank Risk Management Committee Charter;
POJK.03/2016 dated March 16, 2016 concerning the q. KB Bank Capital Management Policy;
Implementation of Risk Management for Commercial Banks;
2. Financial Services Authority Circular Letter (SEOJK) No. 34/ Risk Management
SEOJK.03/2016 dated September 1, 2016 concerning the Organization Structure
Implementation of Risk Management for Commercial Banks;
3. Financial Services Authority Regulation No. 38/POJK.03/2017 The organizational structure and role of Risk Management at
dated July 12, 2017 concerning the Implementation of KB Bank are designed to ensure effective and integrated risk
Consolidated Risk Management for Banks that Control management. The following is the organizational structure and
Subsidiaries; main functions in KB Bank Risk Management
4. Financial Services Authority Circular Letter No. 43/
SEOJK.03/2017 dated July 19, 2017 concerning the Principle of
Prudence and Reports in the Framework of the Implementation
of Consolidated Risk Management for Banks that Control
Subsidiaries;
5. Financial Services Authority Circular Letter No. 27/
SEOJK.03/2016, dated July 14, 2016 concerning Commercial
Bank Business Activities Based on Core Capital;
6. Financial Services Authority Regulation No. 36/POJK.03/2017
dated July 12, 2017 concerning Prudential Principles in Capital
Participation Activities;
7. Financial Services Authority Regulation No. 12/POJK.03/2021
dated July 30, 2021 concerning Commercial Banks.
Annual Report 2024 427 PT Bank KB Bukopin Tbk
Page 428
Corporate Governance
Risk Management
Personal Data Protection Operational, Market & Liquidity Credit & Regulatory Risk
Enterprise Risk Management
(PDP) & IT Risk Management Risk Management Management
PDP Governance & Operational Risk Risk Policy &
Risk Modelling Unit
Policy Unit Management Unit Assessment Unit
PDP Governance & Policy Wholesale & SME Operational Risk Risk Policy & Assessment
Staff Modelling Staff Management Staff Staff
Retail Modelling Staff Business Continuity Credit Examination Planning &
PDP & Security Unit
Management Unit Analytics Unit
Monitoring &
Development Modelling Business Continuity Credit Examination
PDP & Security Staff
Staff Management Staff Planning & Analytics Staff
RMC & Risk Analytics
Market & Liquidity Credit Examination
PDP Operation Unit Unit
Risk Management Unit I Unit
RMC Staff Market & Liquidity Risk
PDP Operation Staff Credit Examination I Staff
Management Control Staff
Risk Analytics Staff Market & Liquidity Risk
IT Risk Management Credit Examination
Management Analytics Staff
Unit II Unit
Reporting Staff Treasury Middle Office
IT Risk Management Staff Unit Credit Examination II Staff
Treasury Middle Office
Credit Examination
Staff
III Unit
Credit Examination III
Staff
To implement risk management effectively, the Company has With a strong and integrated organizational structure, the Company
designed a detailed organizational structure with clear duties can manage risks more effectively in various aspects of business
and responsibilities in each section. This structure is adjusted activities and ensure compliance with applicable regulations.
to the objectives, business policies, and scale and complexity of
the Company's business activities. The Risk Management Division functions as the Risk Management
Work Unit in the Company and is led by the Division Head, who
The Company understands that risk management must be reports to the Director of Compliance and Risk Management.
implemented at all levels and work units. Therefore, the organizational This division consists of several Departments/Units, as follows:
structure built is inclusive, covering various entities, such as the 1. Personal Data Protection (PDP) & IT Risk Management.
Risk Monitoring Committee, Risk Management Committee, Risk a. PDP Governance & Policy Unit
Management Work Unit, Risk Taking Unit, and Internal Audit Work Unit. b. PDP & Security Unit
c. PDP Operation Unit
In the Bank's organizational structure, there is a Risk Management d. IT Risk Management Unit
Work Unit and a Compliance Work Unit that operate independently 2. Enterprise Risk Management Department
from business groups, operations, and other supporting divisions a. Risk Modelling Unit
or departments (Risk Taking Unit). Both of these work units have a b. RMC & Risk Analytics Unit
strategic role in identifying, measuring, monitoring, and controlling 3. Operational, Market & Liquidity Risk Management Department
risks arising from business activities. a. Operational Risk Management Unit
b. Business Continuity Management Unit
In addition, the Internal Audit Work Unit is responsible for internal c. Market & Liquidity Risk Management Unit
control. This unit ensures that internal control standards and d. Treasury Middle Office Unit
procedures are applied consistently throughout the organization
and conducts independent evaluations of the effectiveness of
the control system.
Annual Report 2024 428 PT Bank KB Bukopin Tbk
Page 429
4. Credit & Regulatory Risk Management Department
a. Risk Policy & Assesment Unit
b. Credit Examination Planning & Analytics Unit
c. Credit Examination I Unit
d. Credit Examination II Unit
e. Credit Examination III Unit
The Risk Management Work Unit has the main task of forming risk management policies and procedures. In addition, this work unit
is also responsible for collecting, testing, and reporting risk measurements submitted by risk owners. The process of establishing
policies in the implementation of risk management is carried out through the approval of the Board of Directors.
Duties and Responsibilities of the Risk Management Work Unit
The authority and responsibilities of the Risk Management Work Unit include:
1. Develop and periodically review the overall risk management strategy and framework including risk management policies,
procedures, and processes;
2. Monitor the implementation of risk management strategies, frameworks and policies recommended by the Risk Management
Committee and approved by the Board of Directors;
3. Recommend portfolio limits and ensure compliance with these limits;
4. Monitor overall risk exposure and per risk type;
5. Conduct stress testing to determine the impact of significant changes in macro conditions on the portfolio or overall Bank
performance;
6. Assess the risks of proposed bank products;
7. Evaluation of the internal accuracy of the model and validation of data used to measure risk;
8. Provide recommendations to business groups, operational groups and other supporting groups/divisions/departments (Risk
Taking Unit) and/or to the Risk Management Committee, according to their authority;
9. Prepare and submit risk profile reports to the Director of Compliance and Risk Management, President Director and Risk Management
Committee on a regular basis.
Competency Development in the Field of Risk Management
The competency development that members of the Risk Management Work Unit will participate in during 2024 is as follows:
No. Training Name Period Organizer Location
1 Training Key User Training (KUT) Loas Feb 5, 2024 DXC JAKARTA
2 Legal Sharing March 7, 2024 AULIA TAUFANI JAKARTA
3 Maturitas Digital Bank May 7, 2024 IBC JAKARTA
4 IFRS & CIT FE System NGBS August 7, 2024 INTERNAL HOUSE (DIKLAT) JAKARTA
5 Online APU PPT For Executive Nov 5, 2024 RINTO TEGUH JAKARTA
Sertifikasi Manajemen Risiko
Certification Level Position Number of Employees
Risk Management - Qualification IV Staff and Manager 19
Risk Management - Qualification V Manager and Departemen Head 9
Risk Management System
The risk management system is implemented in an integrated manner through 4 pillars, namely:
Pillar 1 Active Supervision of the Board of Commissioners and Directors
The implementation of Bank risk management, both individually and consolidated with Subsidiaries, involves active monitoring
and supervision from the Bank’s Board of Directors and Board of Commissioners. To support the effective implementation of risk
management, the Board of Directors and Board of Commissioners must understand risk, develop a risk culture and ensure that the
implementation of risk management is in accordance with the characteristics and complexity of the Bank’s and Subsidiaries’ businesses.
Annual Report 2024 429 PT Bank KB Bukopin Tbk
Page 430
Corporate Governance
Based on Directors’ Decree No. 005 of 2019 concerning Guidelines The relationship between the various Risk management functions
and Work Rules for the Risk Monitoring Committee of PT Bank KB is regulated in detail in Risk Governance. The aim is to ensure
Bukopin Tbk. The duties of the Risk Monitoring Committee include: that every decision related to Risk is considered comprehensively,
1. Create a work program or annual plan for the Risk Monitoring taking into account its impact on the entire Company. Equally
Committee and send it to the Board of Commissioners for important, the policies required for effective Risk management
approval; are also established and implemented in accordance with the
2. Evaluate the suitability of risk management policies with the principles in Risk Governance that have been determined.
implementation of company policies;
3. Monitor and evaluate the implementation of the duties of the Supervision of the Board of Directors
Risk Management Committee and Risk Management Work Unit;
4. Evaluate the company’s management policies at least once The Board of Directors' supervisory function is carried out through
a year with the Board of Commissioners; the Board of Directors Meeting (Radir) and Risk Management
5. Evaluate the implementation of the company’s risk Committee Meeting (KMR) forums, with the following explanations:
management policy at least once every 3 months together 1. KMR January 17, 2024 with the agenda:
with the Board of Commissioners; a. Matters Arising from the previous RMC (for information).
6. Evaluate the Governance Implementation Self-Assessment b. Q4-2023 Risk Profile Report (for approval).
Report; c. Strengthening NSFR Management (for information).
7. Create, review and update the Risk Monitoring Work Committee 2. KMR February 21, 2024 with the agenda:
Work Guidelines and Rules periodically; a. Matters Arising from the previous RMC (for information)
8. Carry out other duties other than those mentioned above as b. Quarterly Credit, Market, Liquidity Stress Test (Q4 2023)
assigned by the Board of Commissioners to the Risk Monitoring (for approval)
Committee in accordance with its duties and functions from c. Monitoring of the RWA Limit Pilot Project (for approval)
time to time as needed. d. Plan for Business Continuity Management (BCM) Policy
Update (for approval).
The implementation of the supervisory function of the Board e. Liquidity Strengthening Management (for information).
of Commissioners is carried out through the Joint Meeting of f. Monthly Risk Report January 2024 (for information)
Directors and Commissioners forum, as well as in meetings of the 3. KMR April 24, 2024 with the agenda:
Risk Monitoring Committee, Integrated Governance Committee a. Risk Profile Report Q1 2024 (for approval).
and Audit Committee. b. Strengthening NSFR Management (for information).
4. KMR May 29, 2024 with the agenda:
In connection with this, the Risk Monitoring Committee periodically a. Bottom Up Stress Test Period March 2024 (approval).
holds meetings and provides recommendations for improvements b. Stress Test Quarter 1 2024 (approval).
stated in the minutes. The Risk Monitoring Committee meetings c. Liquidity Strengthening Management April 2024 (for
with discussions on the Risk Profile Report have been held 4 information).
(four) times for individual risk profiles and 4 (four) times for d. Monthly Risk Report April 2024 (for information).
consolidated risk profiles throughout 2024. In addition to 5. KMR June 25, 2024 with the agenda:
discussing the Risk Profile, discussions were also held on issues a. ICAAP (Capital Management) (as approval)
related to the implementation of Risk management activities b. Credit Examination (as report)
including approving policies, strategies and risk management c. Monthly Risk Report May 2024 (as information)
frameworks that are in accordance with the level of risk to be 6. KMR July 17, 2024 with the agenda:
taken (Risk Appetite) and risk tolerance (Risk Tolerance) and a. Individual Risk Profile Report Quarter II 2024 (as approval).
conducting periodic evaluations of Risk management activities. b. KPMM Report based on Risk Profile Q2-2024 (as approval).
c. Follow-up on Optimization of Credit RWA (as information).
To ensure that Risk Management is implemented effectively, the d. Strengthening Liquidity Management (as information)
Company refers to the established Risk Governance. This Risk 7. KMR August 21, 2024 with the agenda:
Governance serves as a clear basis for determining roles and a. Market & Liquidity Stress Test Quarter II 2024 (as approval).
responsibilities, decision-making processes, and relationships b. Credit Examination Semester I 2024 (as information).
between various Risk management functions throughout the c. Liquidity Strengthening Management August 2024 (as
Company. information).
d. Monthly Risk Report July 2024 (as information).
Within the Risk Governance framework, each function has a 8. KMR 24 September 2024 with the agenda:
clearly defined role in Risk management. It includes the stages a. Matters Arising from the previous RMC (for information).
of identification, assessment, monitoring, and control of Risk at b. Policy Changes (for approval).
various levels and work units. In addition, Risk Governance also c. Capital Management (for information).
regulates structured and coordinated decision-making procedures d. Liquidity Strengthening Management September 2024
to ensure effective Risk management. (for information).
Annual Report 2024 430 PT Bank KB Bukopin Tbk
Page 431
9. KMR 14 October 2024 with the agenda: 3. Determination of Risk Limits
a. Risk Profile Report Q3 2024 (for approval). a. Risk Appetite Statement
b. Liquidity Strengthening Management October 2024 (for The Bank has limits set in accordance with the level of
information). risk to be taken, risk tolerance and business strategy in
c. Matters Arising Regarding the Storage of Collateral Files the form of a Risk Appetite Statement and has received
& Credit Documents (for information). approval from the Board of Commissioners.
10. KMR 22 November 2024 with the agenda: b. Limits
a. Market Stress Test & Liquidity Q3 2024 (for approval). Determination of risk limits includes, among others:
b. Capital Management (for information). i) Overall limit;
c. Liquidity Strengthening Management November 2024 (for ii) Limits per risk type; and
information). iii) Limits per certain functional activities that have risk
d. Risk Report October 2024 (for information). exposure.
11. KMR 18 December 2024 with the agenda: c. Implementation of Policies, Procedures and Limit
a. Matters Arising from the previous RMC (for information). Determination
b. Risk Appetite Limit – ICAAP Management (for approval) 4. Risk awareness and compliance with policies, procedures, and
risk limits must be the way of thinking of all parties involved
Pillar II Adequacy of Policies, Procedures, and Limit in implementing the risk management framework.
Determination
Pillar III Adequacy of Risk Identification,
PILLAR II Adequacy of Policies, Procedures and Determination Measurement, Monitoring and Control Processes,
of Limits Formulation of Adequacy of Policies, Procedures, and As Well As Risk Management Information Systems
Determination of Limits is available and in line with the Bank’s
vision, mission and business strategy, and is carried out by taking This process must be supported by a timely management
into account, among other things, the type and complexity of information system and accurate and informative reports regarding
business, risk profile, level of risk to be taken and risk tolerance the bank’s risk exposure, functional activity performance, and
as well as statutory regulations and other provisions that do not financial condition.
conflict with applicable regulations in Indonesia, which have been 1. Identify Risks
stipulated in the Decree concerning KB Bank Risk Management The steps in risk identification include:
Policy. a. Understand the business and analyze various inherent
1. Bank Risk Management Strategy risks.
The Bank’s risk management strategy, both individually and b. Identify potential sources of risk in Bank products and
consolidated, is prepared for long-term objectives to ensure activities on a regular basis.
business continuity, achieve expected capital adequacy and c. Evaluate the likelihood and impact of losses.
comprehensively control and manage the Bank’s risks. The d. Ensure the availability of methods or systems to identify
Bank’s risk management strategy is prepared by considering risks.
economic development factors, adequacy of human resources 2. Risk Measurement
& infrastructure, the Bank’s financial condition, diversification Risks must be measurable so that the adequacy of reserves
of the Bank’s portfolio, as well as the application of sustainable and the ability of capital to absorb the resulting risks can
finance principles. The Bank periodically reviews its risk be determined. The important steps to establish a risk
management strategy. measurement process are:
a. Place officials who are experts and experienced in
2. Risk Management Policies and Procedures determining how risk is measured.
The Bank’s Risk Management Policy was established to ensure b. Create an appropriate methodology or model for each type
that the Bank maintains risk exposure that is consistent of risk. The methodology or model must be documented.
with internal policies and procedures as well as external c. Have adequate risk measurement applications and also
regulations, laws, regulations and other related provisions, know the limitations of the technology.
and is managed by officials who have knowledge, skills, and d. Test actual results compared to predicted results to
expertise in risk management, in line with level of business validate the methodology or model.
complexity. e. Conduct regular reviews regarding the suitability of
assumptions, data sources and procedures used to
Risk management policies for each type of risk are made by measure risk.
referring to the Bank’s Risk Management Policy document, f. Make improvements to the measurement methodology
OJK regulations and other provisions. The Risk Management if there are significant changes to material factors that
Division is responsible for coordinating it centrally. Meanwhile, influence risk.
risk management procedures and guidelines must be created
by work units in the Bank and prepared in accordance with
the Bank’s risk management policy, prudential principles, and
relevant applicable regulations.
Annual Report 2024 431 PT Bank KB Bukopin Tbk
Page 432
Corporate Governance
g. Performing regular stress testing, namely a process of 5. Risk Management Information System
estimating potential economic losses in abnormal market Banks individually and consolidated with Subsidiaries must
conditions, which allows the Bank to assess the impact have an adequate risk management information system to
on the Bank’s income and capital. carry out the process of identifying, measuring, monitoring,
h. Carrying out regular Backtesting to test the Bank’s internal controlling and reporting risk exposure, both in aggregate/
models. composite and risk exposure based on the type of risk inherent
i. Have a measurement or assessment mechanism for the in business activities and Bank operations. This system must
materiality of increased risk exposure from Bank Product be documented and reviewed periodically.
development
3. Risk Monitoring Pillar IV Internal Control System
In monitoring risk, each work unit in the Bank must do the
following: The application of internal control in risk management includes:
a. Have a clear procedure to monitor risk exposure, risk 1. Suitability of the internal control system with the type and
tolerance, limits, Stress Testing results and consistent level of risk inherent in the Bank’s business activities.
implementation of established policies and procedures. 2. Determination of authority and responsibility for monitoring
b. Have an early warning system to identify changes in risk compliance with risk management policies and procedures,
profile or exceedance of limits so that corrective action as well as determining risk limits.
can be taken immediately to minimize potential losses. 3. Establishment of reporting lines and clear separation of
c. Report monitoring results including portfolio reviews functions from operational work units to work units that
to Bank management periodically in the context of risk carry out control functions.
mitigation. 4. Organizational structure that clearly describes the Bank’s
d. Improve the reporting process if there are material changes business activities.
to the Bank’s business activities, products, transactions, 5. Accurate and timely reporting of financial and operational
risk factors, information technology, and risk management activities.
information systems. 6. Adequacy of procedures to ensure the Bank’s compliance
e. Have an effective back-up system and procedures to with regulations and legislation.
prevent disruptions in the risk monitoring process. Backup 7. Effective, independent and objective review of the Bank’s
systems and procedures are reviewed periodically. operational activity assessment procedures.
8. Adequate testing and review of the risk management
4. Risk Control information system.
In controlling risk, each work unit in the Bank must do the 9. Complete and adequate documentation of operational
following: procedures, scope and audit findings, as well as Bank
a. Have a control process to manage certain risks that can management responses based on audit results.
endanger business continuity. 10. Periodic and continuous verification and review of the
b. The risk control process implemented must be adjusted Bank’s handling of material weaknesses and the actions of
to risk exposure, Risk Appetite and Risk Tolerance. the Bank’s management to correct deviations that occur.
c. Ensure the availability of policies and procedures to
manage and control risks. Basel Implementation
d. Ensure that all new products and/or developments
will only be marketed after going through an adequate Pillar 2 Basel II
review of all risk areas and documented in the Product
program and only if regulatory approval has been obtained As part of the implementation of Pillar 2 of Basel II, KB Bank has
(especially products that require approval from the carried out an internal capital adequacy assessment process
regulator). (ICAAP) which is submitted every semester, namely in the form
e. Have a back-up system and procedures to handle and of a KPMM Calculation Report according to the Risk Profile. In
monitor risks in the event of system failure. addition, KB Bank has carried out a self-assessment of the Bank’s
f. Assets and Liabilities Management (ALMA) is implemented Health Level using a Risk-based Bank Rating (RBBR) approach with
by the Bank to control interest rate risk, exchange rate the scope of the assessment covering the following factors: Risk
risk and liquidity risk Profile, Good Corporate Governance (GCG), Profitability (Earnings),
g. Other risk controls can be carried out through the and Capital (Capital) to produce a Bank Health Composite Rating.
mechanism of board of directors meetings through the
Risk Management Committee (KMR), or through other
discussion meetings.
Annual Report 2024 432 PT Bank KB Bukopin Tbk
Page 433
In implementing Pillar 2 of Basel II, the compatibility of concerning the Guidelines for the Obligation to Fulfil the Liquidity
measurements carried out by the Bank (with the Internal Capital Coverage Ratio dated January 14, 2019 and the Net Stable Funding
Adequacy Assessment Process/ICAAP framework) with the Ratio (NSFR) Calculation Guidelines as stated in the Board of
Financial Services Authority (with the Supervisory Review and Directors Circular Letter No. SE/241/DIR/XII/2018 concerning
Evaluation Process/SREP framework) is something that needs to Guidelines for the Implementation of Calculation of Obligations
be considered to minimize assessment gaps and further improve to Fulfil the Net Stable Funding Ratio dated December 21, 2018.
the risk management process.
The obligation to fulfill the LCR is carried out in stages, where the
KB Bank continues to make improvements, including through stages for Banks included in the BUKU 3 group are 70% (seventy
reviewing the determination of ranking categorization in percent) since June 30, 2016; 80% (eighty percent) since June 30,
each assessment of parameters/indicators for each type of 2017; 90% (ninety percent) since December 31, 2017; and 100%
risk, ensuring the data sources used for each assessment of (one hundred percent) since December 31, 2018.
parameters/indicators for each type of risk and reviewing the KB Bank has submitted monthly LCR reports (individual and
level of significance of an event or findings/examination and its consolidated) to the Financial Services Authority and published
impact on the overall Risk Profile Rating. quarterly LCR reports (individual and consolidated) on the KB
Bank website. In addition, KB Bank has managed and monitored
In general, KB Bank KPMM level is always managed carefully the level of liquid assets and Liquidity Coverage Ratio (LCR) on a
to be able to mitigate the level of risk faced in all conditions, daily basis by considering the limit as part of the implementation
through implementing effective risk management in accordance of liquidity risk management.
with business developments and business complexity as well as
ensuring the establishment of strategies to maintain adequate Matters of concern in the implementation of measurements
capital levels at KB Bank. to support business continuity, business according to the Basel III framework include the readiness of the
development and growth in profit levels. information system and the availability of the database, periodic
reviews of policies and procedures at the Bank in implementing
Pillar 3 Basel II the measurement and monitoring of the liquidity ratio based on
the Basel III framework.
By paying attention to Financial Services Authority Regulation
no. 6/POJK.03/2015 concerning Transparency and Publication In accordance with POJK No. 50/POJK.03/2017 concerning the
of Bank Reports and Financial Services Authority Regulation Obligation to Fulfill the Net Stable Funding Ratio, starting from
no.32/POJK.03/2016 concerning Amendments to Financial Services January 2018 KB Bank has monitored the fulfillment of the net
Authority Regulation No.6/POJK.03/2015 concerning Transparency stable funding ratio.
and Publication of Bank Reports, there is several report contents,
especially those related to risk management, including disclosure The implementation of the NSFR framework is inseparable from
of each type of risk, potential losses (risk exposures) faced by the LCR framework and is complementary as a tool to measure
the Bank, risk management practices implemented by the Bank, the Bank's liquidity risk, where the fulfillment of the LCR standard
and disclosure of liquidity adequacy ratio reports. In general, aims to improve the short-term resilience of KB Bank's liquidity risk
KB Bank has disclosed this in the KB Bank annual report and profile by ensuring that KB Bank has sufficient High Quality Liquid
publications on the KB Bank website. The Bank will continue to Assets (HQLA) to survive during a significant stress scenario period
improve database development, information systems, and risk in the next 30 days, while the fulfillment of the NSFR standard
management so that it can produce increased disclosure and aims to reduce funding risk for a longer period by requiring banks
comply with pillar 3 of Basel II. to fund their activities with adequate stable sources of funds in
order to mitigate the risk of pressure on funding in the future.
Basel III-Liquidity Coverage Ratio dan Net Stable
Funding Ratio In order to improve the quality and quantity of capital in accordance
with the implementation of Basel III, especially the aspects of
In connection with the implementation of Basel III, the Financial common equity tier I, conservation buffer, countercyclical buffer
Services Authority has issued Financial Services Authority and leverage ratio, KB Bank has prepared strategic steps in order
Regulation No. 42/POJK.03/2015 dated December 23, 2015 to strengthen capital to support the achievement of the business
concerning the Obligation to Fulfil the Liquidity Coverage Ratio plan.
for Commercial Banks and Financial Services Authority Regulation
No. 32/POJK.03/2016 concerning Amendments to Financial Services
Authority Regulation No. 6/POJK.03/2015 concerning Transparency
and Publication of Bank Reports. The Company has reviewed the
Liquidity Coverage Ratio (LCR) Calculation Guidelines as stated
in the Board of Directors Circular Letter No. SE/004/DIR/I/2019
Annual Report 2024 433 PT Bank KB Bukopin Tbk
Page 434
Corporate Governance
Basel III – Interest Rate Risk in the Banking Book Review of the Effectiveness of the Risk
(IRRBB) Management System Implementation
In order to improve KB Bank's ability to manage market risk, The Company keeps striving to improve the effectiveness of the
especially interest rate risk, namely risk originating from interest risk management system through periodic evaluations. This step
rate movements in the market that are contrary to the banking is taken to ensure that every policy and strategy implemented
book position having the potential to impact the Bank's capital is in line with the Company's long-term goals. In supporting the
and income, both now and in the future (Interest Rate Risk in implementation of the strategic plan, the Company takes the
The Banking Book/IRRBB), KB Bank has currently calculated and following steps:
implemented IRRBB, which is reported quarterly to the OJK. 1. Reviewing the Risk Appetite policy related to capital
adequacy by establishing an ICAAP (internal Capital Adequacy
Efforts to Improve Risk Culture Assessment Process) system and internal limits adjusted to
the current bank conditions.
KB Bank is committed to strengthening corporate governance 2. Reviewing high-level risk management policies.
through strengthening risk management. In this effort, the role 3. Reviewing the capital management policy of PT Bank KB
of the Risk Monitoring Committee continues to be optimized Bukopin Tbk.
to improve the effectiveness of supervision by the Board of 4. Reviewing policies related to PT Bank Bukopin Tbk's
Commissioners. In addition, the Company also ensures that the Product Programs.
Risk Management Committee at the Board of Directors level, along 5. Forming technical instructions regarding the Stress Test for
with its supporting committees, function optimally in managing risk management.
and mitigating the various risks faced. 6. Reviewing policies related to risk profiles.
7. Forming policies related to the Recovery Plan.
Risk Management Implementation 8. Forming technical instructions for RWA Limit Monitoring.
Strategy Initiative in 2024 9. Reviewing policies related to operational risk management.
10. Reviewing policies and limits for market and liquidity risk
The Company is committed to improving the implementation of management.
risk management in all operational aspects to ensure that risks 11. Forming global treasury policy.
remain under control in accordance with the business strategies 12. Updating dealer limit guidelines.
and objectives set out in the Bank's 2024 Business Plan. To support 13. Conducting a review of emergency funding plan policy.
the achievement of targets set out in the plan, the Company will 14. Forming appetite limits for LCR and NSFR.
implement a number of risk management strategies that are in 15. Forming technical guidelines related to SME, Wholesale, Retail
line with efforts to achieve the 2024 budget targets, including: and Knock out Credit Ratings.
1. Strengthening the adequacy of the risk management
framework. Management Statement on
2. Strengthening the implementation of risk management by the Adequacy of the Risk
establishing a management system that is in accordance with Management System
the bank's conditions.
3. Increasing risk awareness by disseminating knowledge KB Bank has conducted a review of the risk management system
about risk management (RWA concept, ICAAP, etc.) effectiveness throughout 2024. This evaluation covers various
4. Encouraging a risk culture in line with efforts to achieve the aspects, including:
Bank's business strategy in 2025-2027. 1. The Board of Directors evaluates the adequacy of risk
management through regular reviews of the applicable risk
management policies and procedures, the adequacy of the risk
management system, risk exposure reports, and assessment
of KB Bank's risk profile.
2. The Board of Directors evaluates the adequacy of risk
management through regular reviews of the applicable risk
management policies and procedures, the adequacy of the risk
management system, risk exposure reports, and assessment
of KB Bank's risk profile
.
Annual Report 2024 434 PT Bank KB Bukopin Tbk
Page 435
INTERNAL CONTROL SYSTEM
KB Bank emphasizes the effective Internal Control System as a 6. Intended to increase effectiveness and efficiency in the use
part of its commitment to managing risk and ensuring optimal of assets and other resources in order to protect KB Bank
operational sustainability. This system is the main foundation from the risk of loss;
in maintaining integrity and transparency in every aspect of the 7. Increasing the Effectiveness of Risk Culture in the KB Bank
Bank's operational activities. Organization as a Whole (Risk Culture Objective);
8. Intended to identify weaknesses and assess deviations early
The Internal Control System implemented by KB Bank is designed as well as reassess the reasonableness of existing policies
not only to achieve the bank's long-term goals, but also to ensure and procedures at KB Bank on an ongoing basis
compliance with good governance standards, as well as reduce
potential losses arising from non-compliance or operational risks. Control Activities
In this case, the internal control system functions as a tool to
maintain compliance with applicable laws, as well as to increase The control environment is the basis for effective operational
added value for all stakeholders. management. The commitment and attention of the Board of
Directors and the Board of Commissioners highly influence proper
KB Bank adopts the COSO (Committee of the Sponsoring control. Several important elements in the control environment
Organizations of the Treadway Commission) - Internal at KB Bank include:
Control Integrated Framework as a basis for compiling and 1. Adequate organizational structure;
implementing the Internal Control System. This framework 2. KB Bank's leadership style and management philosophy;
provides comprehensive guidelines in managing aspects related 3. Integrity and ethical values and
competence of all employees;
to operational control, financial reporting, and compliance with 4. KB Bank's human resource policies and procedures;
relevant regulations. 5. Attention and direction from KB Bank's management and other
committees, such as the Risk Management Committee; and
By following the principles in the COSO framework, KB Bank 6. External factors that affect KB Bank's operations and the
ensures that the internal controls implemented cover all the implementation of Risk Management
essential elements needed to comprehensively mitigate risks,
improve operational efficiency, and ensure the achievement of Control Assessment
high compliance standards in accordance with the applicable laws.
Risk assessment at KB Bank is a process involving the Board of
Control Objectives Directors to identify, analyze, and evaluate the risks faced, with
the aim of supporting the achievement of the targets that have
1. Compliance with Provisions and Legislative Regulations been set out. The bank continuously identifies and evaluates risks
(Compliance Objectives); that have the potential to affect the achievement of these goals.
2. Intended to ensure that all KB Bank business activities are
carried out in accordance with statutory provisions and In addition to the Board of Directors, internal auditors also
regulations, both provisions issued by the government, the participate in the risk assessment process to ensure that the
Financial Services Authority and internal policies, provisions audit coverage covers all aspects of risk comprehensively. This
and procedures stipulated by KB Bank; risk assessment process includes identifying the type of risk,
3. Availability of Complete, Accurate, Appropriate and Timely determining risk limits, and implementing appropriate risk
Financial and Management Information or Information control techniques. The risk assessment methodology is used
Objectives; as a reference in preparing a risk profile, which is documented
4. Intended to ensure the availability of complete, accurate, periodically to ensure that relevant and up-to-date data is
effective, and timely reports necessary for appropriate and available to support appropriate decision making
accountable decision making; .
5. Effectiveness and Efficiency in KB Bank Business Activities
(Operational Objectives);
Annual Report 2024 435 PT Bank KB Bukopin Tbk
Page 436
Corporate Governance
Control Activities Submission of internal audit assessments by the Internal Audit
Work Unit is submitted directly to the President Director, Board
Control activities at KB Bank involve all employees, including the of Commissioners, Audit Committee and Director in charge of the
Board of Directors, to ensure effectiveness in controlling the risks compliance function. Weaknesses in internal control, whether
that have been identified. Controls that are well planned and identified by the Operational Work Unit (risk taking unit), SKAI, or
implemented will provide confidence to officials and employees other parties, will be immediately reported to authorized officials
that the directions of the Board of Directors and Board of and/or Directors for attention and corrective action to be taken.
Commissioners have been implemented effectively. Material internal control weaknesses must be reported to the
Board of Commissioners.
This control includes policies, procedures and practices designed
to provide confidence to all Bank staff that instructions and Implementation of the Internal Control
decisions from top management have been implemented properly. System and Compliance with the
Control activities are implemented at all functional levels in COSO Internal Control Framework
accordance with the organizational structure of KB Bank, ensuring
that every part of the Bank is involved in comprehensive risk The Company has work reference standards that apply to all
control efforts, which at least include: divisions and functions in the Company as the party responsible for
1. Management Review (Top Level Reviews); implementing internal control in daily operational activities. The
2. Management Reviews (Top Level Reviews); Bank’s internal control system currently running is in accordance
3. Operational Performance Review (Functional Review); with the COSO Framework, internal control involves all parties in
4. Information System Control; the Company starting from employees, officials to the Directors
5. Control of Physical Assets; and Board of Commissioners.
6. Documentation
The internal control implemented aims to reach effectiveness
Information and Communication and efficiency of operational activities, reporting objectives
relating to reliable, timely and transparent financial reporting
The Information System must be able to produce reports regarding as determined by regulators as well as compliance objectives
business activities, financial conditions, implementation of Risk relating to compliance with regulations, and applicable legislation.
Management, and fulfillment of provisions that support the These three objectives are achieved through 5 (five) internal
implementation of the duties of the Board of Directors and Board control components, namely:
of Commissioners. The information includes: 1. Control Environment which is a set of standards, processes and
1. Sufficient and comprehensive internal and external information structures that provide the basis for implementing internal
necessary for appropriate and accountable decision making; control throughout the organization;
2. Reliable information regarding all functional activities of 2. Risk Assessment, which is a dynamic and interactive process
KB Bank; for identifying and assessing risks to achieving objectives;
3. The security of the systems used, both storage systems and 3. Control activities carried out at all levels of the entity which
use of electronic data, must be guaranteed, monitored by an include determination;
independent party (internal auditor), and supported by an 4. Policies, provisions, procedures and compliance in
adequate contingency program; implementation in all operational activities;
4. Availability of adequate evidence and documents to support 5. Information and Communication, namely a communication
the audit trail process mechanism that involves all parties which is carried out
continuously in sharing relevant and quality information from
Monitoring Activities both internal and external sources to support internal control;
6. Monitoring, is an evaluation activity carried out on an ongoing
Continuous monitoring is carried out on the overall effectiveness basis to provide confidence in the adequacy of internal control.
of the implementation of internal control through three lines of
defenses. Monitoring of the Bank’s main risks must be prioritized
and function as part of the Bank’s daily activities including regular
evaluation, both by operational work units (risk taking units)
and by SKAI.
Annual Report 2024 436 PT Bank KB Bukopin Tbk
Page 437
Evaluation of the Implementation of the Internal Control System In order to ensure the effectiveness of the internal control system, KB Bank continuously evaluates the mechanisms implemented. This evaluation is carried out by the supervisory units at the second and third levels, including the Compliance Work Unit, Risk Management Work Unit, Quality Assurance Division, and Internal Audit Work Unit. Each unit has a strategic role in identifying and assessing potential risks that can affect the stability of the Bank's operations. Throughout 2024, KB Bank has implemented various improvement measures to strengthen the internal control system. These efforts include policy updates, procedure adjustments, and system development to improve risk mitigation and supervision effectiveness. The evaluation conducted by the Internal Audit Work Unit is also an important input for the Board of Commissioners, especially through the Audit Committee, in determining strategic steps going forward. Based on the evaluation results, the internal control system at KB Bank is considered to have met the established standards, reflecting the Bank's seriousness in maintaining good governance. This confirms KB Bank's commitment to creating a safe, controlled, and efficient operational environment to support sustainable growth. Annual Report 2024 437 PT Bank KB Bukopin Tbk
Page 438
Corporate Governance
COMPLIANCE FUNCTION
The Position of the Compliance Function in the Organization
KB Bank's Compliance Function plays a role in ensuring compliance with applicable regulations in accordance with POJK No. 46/
POJK.03/2017 concerning the Compliance Function of Commercial Banks. As part of good governance, this function is responsible for
implementing preventive measures to ensure that the Bank's policies, systems, and procedures are in line with the provisions set by
the regulator.
In carrying out its duties, the Compliance Function monitors and evaluates KB Bank's commitments to the Financial Services Authority
and other relevant authorities. In addition, this function also provides direction to business and operational units so that the Bank's
business activities remain in accordance with applicable regulations. Through this role, KB Bank not only maintains compliance with
regulations, but also protects its reputation and integrity in the eyes of regulators and the public.
Compliance Operational Guidelines
As part of efforts to strengthen good corporate governance, KB Bank has established various operational guidelines that serve as the
basis for implementing the Compliance Function. These internal provisions are designed to ensure that all banking activities are in
line with compliance principles and applicable regulations, including:
1. SEDIR No. SE/086/DKH/IX/2023 Concerning Guidelines for Fulfilling Data and Information Requests for Supervision and Inspection
of PT Bank KB Bukopin Tbk;
2. Decree No. SK 0125 of 2022 concerning the Policy for Implementing the Compliance Function of PT Bank KB Bukopin Tbk;
3. Circular No. SE/281/DIR/XI/2021 concerning Instructions for Implementing the Compliance Work Unit Function in Ensuring the
Implementation of the Fulfillment of Audit Result Commitments to the Financial Services Authority, Bank Indonesia, Regulators
and/or Competent Authorities;
4. Board of Directors Circular No. SE/155/DIR/VIII/2018 concerning Implementation of the Compliance Function of the Compliance
Work Unit in Credit.
5. Decree of the Board of Commissioners No. 001 of 2017 concerning Guidelines for Supervision of the Board of Commissioners on
the Implementation of the Compliance Function at PT Bank KB Bukopin Tbk;
6. Board of Directors Circular Letter No. SE/054/DIR/V/2017 concerning Compliance Risk Management Guidelines for Bank KB Bukopin;
7. Board of Directors Circular Letter No. SE/009/DIR/IV/2013 concerning Implementation of Compliance Work Unit Functions in
Compliance Checklist.
Compliance Organizational Structure
The Compliance Work Unit is independent and is not influenced by other work units. The purpose of establishing the Compliance
Work Unit is to support the implementation of tasks and be directly responsible to the Director of Compliance, who is the Director in
charge of the Compliance Function at KB Bank. The Compliance Work Unit has a position at the Department level.
Annual Report 2024 438 PT Bank KB Bukopin Tbk
Page 439
Compliance & Risk
Compliance & QA
Compliance Policy & GCG
Business Operation & IT GCG Monitoring &
Regulatory & Policy Unit
Compliance Unit Compliance Unit Regulator Engagement Unit
GCG Monitoring & Regulator
Business Compliance Staff Operation Compliance Staff Regulatory & Policy Staff
Engagement Staff
IT Compliance Staff
Directors in Charge of Compliance Function
The Director in charge of the Compliance Function is Mr. Dodi Widjajanto as the Compliance Director. A brief profile can be seen in
the Board of Directors Profile section. The appointment of the Director in charge of the Compliance function has gone through a fit
and proper test process in accordance with the provisions of the Regulator.
Profile of the Head of the Compliance Work Unit
The appointment and dismissal of the Head of the Compliance Work Unit refers to KB Bank Compliance Policy and is reported
to the Regulator, and is carried out by the President Director on the recommendation of the Board of Directors and then reports
directly to the Compliance Director.
Kimin
Compliance , Policy & GCG Department Head
Age 54 Years old
Nationality Indonesia
Domicile South Jakarta
Education Bachelor of Economics from Tujuh Belas Agustus University, Semarang
• Semarang KC Operations Coordinator (August 2010-July 2013)
• Magelang KC Service Coordinator (August 2013-January 2014)
• Service & Operations Manager Magelang KC (January 2014-November 2014)
Work Experience • Service & Operations Manager KC Sidoarjo (November 2014-December 2016)
• Yogyakarta KC Service & Operations Manager (January 2017-December 2017)
• Makassar KC Service & Operations Manager (January 2018-February 2019)
• Head of Head Office Compliance, Policy & Governance Department (February 2019-present)
Concurrent Position -
Legal Basis of Appointment Decree No. SKEP/0161-DIR/II/2019 dated February 11, 2019
• BSMR Level IV
Qualification
• Compliance Certification Level II
Annual Report 2024 439 PT Bank KB Bukopin Tbk
Page 440
Corporate Governance
Duties and Responsibilities of the Head of the Compliance Work Unit
Based on POJK No. 46/POJK.03/2017 concerning the Implementation of Compliance Functions for Commercial Banks, it is explained
that the Duties and Responsibilities of the Compliance Work Unit are as follows:
Take steps to support the creation of a Compliance Culture in all Bank business activities at every level of the organization;
1. Identify, measure, monitor and control Compliance Risk by referring to the provisions of the Financial Services Authority which
regulate the implementation of risk management for commercial banks;
2. Assess and evaluate the effectiveness, adequacy and conformity of the Bank’s policies, provisions, systems and procedures with
the provisions of laws and regulations;
3. Review and/or recommend updating and improving policies, provisions, systems and procedures owned by the Bank so that they
comply with the provisions of the Financial Services Authority and statutory regulations;
4. Make efforts to ensure that the Bank’s policies, provisions, systems and procedures, as well as business activities are in accordance
with the provisions of the Financial Services Authority and statutory regulations;
5. Perform other duties related to the Compliance Function.
Compliance Function Competency Development
No. Training Name Date Organizer Place
1 Consumer Protection Training March 6, 2024 Surya Indonesia Training Jakarta
2 Anti-Corruption and Anti-Fraud Training July 19. 2024 AAFM Jakarta
3 Finance Budget Training July 4, 2024 Internal House (Education and Training) Jakarta
4 Anti Fraud Workshop August 22, 2024 Internal House (Education and Training) Jakarta
5 Governance Risk Compliance December 6, 2024 Internal House (Education and Training) Jakarta
Compliance Principles
The implementation of the Bank's Compliance Function refers to POJK No. 46/POJK.03/2017 concerning the Compliance Function of
Commercial Banks, namely managing ex-ante (preventive) steps to ensure that policies, provisions, systems and procedures, and
business activities carried out by the Bank are in accordance with the provisions of the Regulator and applicable laws and regulations,
as well as ensuring the Bank's compliance with the commitments made by the Bank to the Financial Services Authority and/or other
authorized supervisory authorities.
Compliance Work Unit Work Plan
Realizing the implementation of Compliance Culture at all levels of the organization
1. Conducting a socialization program through the Compliance Campaign. The Compliance Department coordinates with the Anti-
Fraud, Anti-Money Laundering, Risk Management, and Information Security (IT) Departments, in conducting a program to improve
the culture of compliance, namely blast post master via email media, including:
a. Anti Money Laundering (AML) Awareness- Excluded Cash Transactions
b. Anti Money Laundering (AML) Awareness- Opening a Special Campaign Fund Account (RKDK)
c. Anti Money Laundering (AML) Awareness- Be Careful of Getting Trapped in Online Gambling
d. Security Awareness: Ransomware is a Real Threat, Prevent It Now!
e. Security Awareness: Maintain Data Security in the Work Environment!
f. Anti Money Laundering (AML) Awareness-Business Email Compromise (BEC)
g. Security Awareness: Recognize the Characteristics of Phishing Emails!
h. Operational Risk Awareness: Beware of Illegal Loans
i. Anti Money Laundering (AML) Awareness- Sanction / Prohibited Country
j. Beware of the Art of Deceiving the Eyes with the Homograph technique
Socialization is delivered to all employees regarding knowledge about scams and input on how to avoid and mitigate the risk
of fraud that occurs through information technology. In addition to the technology side, it also focuses on campaigning for the
whistle blower mechanism, with the hope that employees can play an active role in supervising the work environment.
Annual Report 2024 440 PT Bank KB Bukopin Tbk
Page 441
2. Conducting socialization of regulations issued by regulators 2. Managing internal policies in the IGRC Portal and monitoring
and internal provisions to all Branches/Divisions and related its updates.
units both in direct meetings and through media including 3. Conduct compliance risk assessment on new products and/or
IGRC. increased exposure to the level of compliance risk developed,
3. Direct discussion/Focus Group Discussion with/Division/ including:
Work Unit related to regulations, commitments or certain a. Risk Composite for Contactless Credit Card Project & EDC
provisions, some important policies that are discussed include Credit Card
but are not limited to: b. Risk Assessment Enhancement Core Banking System and
a. Discussion of the Progress of Fulfillment of the SHINE PG Surrounding Payment System (Shine Project)
1 Project Licensing Documents to Bank Indonesia c. Risk Assessment Product Program Regarding Payroll Loan
b. Invitation to Discussion Meeting on Policy Review d. RSA Electronic Mutual Fund Transaction Services through
Commitment KB Star
c. Invitation to Discussion Meeting on Policy Review 4. Examination of assessment on the readiness of the application
Commitment documents for approval to the OJK (Compliance Checklist),
d. Lesson Learn & Mitigation of Compliance Risk for reporting including::
fines a. Compliance Checklist for New Activity Product Approval
e. Lesson Learn & Mitigation of Compliance Risk for reporting b. Compliance Checklist Fit and Proper Test BOD and BOC
fines 5. Preparation of reports in order to help ensure the
f. Invitation to Discussion Meeting on Reporting Fines implementation of compliance risk management including
g. Invitation to Online Meeting for Follow-up on Fulfillment reporting:
of OJK Audit Commitments in 2024 a. Quarterly Compliance Function Report
h. Invitation to Meeting and 2nd Socialization of Compliance b. Semester Compliance Function Report
Obligation Checklist Bank Indonesia Regulation Number c. Self-Assessment Report on the Implementation of
5 of 2024 Governance
i. Invitation to Zoom Meeting for Follow-up on Fulfillment d. Submission of Action Plan Realization Report
of OJK LHP Commitments in 2024 2024 KC Batam.
j. In addition, the Compliance Department is also actively 6. Delivering and coordinating with the Department and related
involved in the discussion of the SHINE Project/NGBS. sections on the follow-up to the Warning Letter and/or fines
from the Authorized Agency.
4. Acting as a Liaison Officer or liaison, coordinating between the
Regulator and related sections at Bank KB Bank in the context Ensuring Policies, provisions, systems, and procedures as
of Bank supervision, including data requests and monitoring well as business activities in line with the provisions of the
their fulfillment and matters that need to be coordinated/ Financial Services Organization
consulted and require discussion with the Regulator. To ensure that the policies, provisions, systems, and procedures
as well as business activities carried out by Bank KB Bank in line
Carrying out Compliance Risk management, including: with the provisions of the Financial Services Authority, Bank
1. As an effort to manage Bank Compliance Risk that results in Indonesia and applicable laws and regulations, hence, KB Bank
fines, the Compliance Department has taken several steps: has done several things, namely:
a. Creating a matrix of reports that must be sent to the 1. The Compliance Department has initiated as PIC who
regulator, and always providing monthly reminders for coordinates and monitors the updating of policies that have
reports that must be sent by each Department. expired, with the aim that these policies are always updated
b. If there is a fine, the Compliance Department coordinates in accordance with the latest regulations and can support the
with the risk taking unit to investigate the root cause of Bank's business and operations. At this time, mapping and
the fine. communication have been carried out to each Department and
c. Delivering the results of the investigation so that the risk then in the monitoring process, including making an action
taking unit carries out an action plan for risk mitigation plan for updating policies within the Compliance Department.
steps so that in the future the fine will not happen again. 2. Providing opinions on draft business and/or non-business
d. Taking fines into account in the assessment of the provisions/policies, draft Operational Activity Guidelines
compliance index through the assessment of the Key (PKO), Bank business activity plans and plans or drafts of
Performance Indicator (KPI) of each Department. Cooperation Agreements (PKS) through a testing/evaluation
process for compliance with the provisions of applicable laws
and regulations.
3. Delivering reminders regarding reporting obligations, product
issuance implementation, bank business activities, bank
operations, policy reviews and fine warnings as a form of
compliance risk management.
Annual Report 2024 441 PT Bank KB Bukopin Tbk
Page 442
Corporate Governance
Ensuring the Bank's compliance with the commitments made i) Foster working relationships with internal parties, in
by the Bank to Bank Indonesia and/or applicable authorities monitoring and coordinating the implementation of
1. Monitoring the follow-up of Commitments to regulators APU PPT and PPPSPM program policies.
(Financial Services Authority, Bank Indonesia and other ii) Coordinating with related units, third party
competent authorities), one of which is by conveying a correspondence and Regulators, regarding the
reminder to the relevant Division/Branch regarding the implementation of the APU PPT and PPPSPM programs,
fulfillment of the Follow-up to the Audit Findings Commitment. including:
2. Submitting the Audit Findings Commitment Follow-up Report • Requests for updating Customer data for the
to the Financial Services Authority, Bank Indonesia. preparation of reports on plans and realization
of data updates to the Financial Services Authority
From the results of the monitoring and follow-up reports above, (OJK).
the results of the fulfillment of the OJK and BI commitments at • Requests for improvements to the filling in of
the Head Office & Branch Offices according to the Bank's internal complete Customer data for SIPESAT reporting to
assessment have reached 100% until the commitment maturity the Financial Transaction Reports and Analysis
date of December 31, 2024. Center (PPATK) to operational work units
throughout Indonesia.
Implementation of Compliance Function Duties for the • Following up on requests for blocking, unblocking,
Implementation of Anti-Money Laundering & Prevention of termination and postponement of transactions
Terrorism Financing (APU & PPT) at the request of investigators or Regulators at
1. Ensuring IT and Systems can support reporting obligations Branch Offices and Head Offices.
to PPATK and Monitoring Transactions and customer data, • Reporting the List of Suspected Terrorists and
this is done by: Terrorist Organizations (DTTOT) and the List of
a. Development of AML Transaction Monitoring System Proliferation of Weapons of Mass Destruction
i) Development of an AML system that can detect (DPSPM) to the Special Detachment 88 (Densus
suspicious transactions, cash financial transactions, 88) and OJK as well as maintaining DTTOT and
transactions from and to abroad, and other functions DPSPM into the AML System.
that support the implementation of the APU and PPT • Reporting based on KPK's request with the
program, has gone live as of August 10, 2023. contents of Customer profile data that matches
ii) Currently, the AML system is still being refined the request to the PEDAL application.
regarding the functions of all modules by the Bank's • Creating materials and test questions for training
internal parties and vendors, while the customer related to APU PPT and PPPSPM, both online,
transaction monitoring module can be used and is offline and e-learning organized by the APU
running well. Department, HR Development Division, and/or
iii) By using the AML system, it is expected to further other Departments.
strengthen customer transaction monitoring activities • Requesting data to the relevant Department
by generating adequate alerts to meet the needs of related to the preparation of APU PPT reporting
suspicious financial transaction reports and other for Commercial Banks and other ad hoc reports.
reports according to the reporting criteria that will • Following up on requests for information and
be sent to the Regulator. documents regarding third party correspondence
related to APU PPT and PPPSPM.
b. Monitoring Customer Profile Updates and Customer iii) Maintaining PEP Customer Data at the Bank.
Transaction Profiles: iv) Acting as a help desk for the Jakarta Branch and Area
i) Determine the criteria for customer data update plans in terms of implementing APU PPT and PPPSPM, both
by measuring urgency based on customer profiles via voice call and WhatsApp group, email, and BOC.
using a risk-based approach. v) Making TPPU/TPPT/PPSPM risk assessments at Branch
ii) Coordinate with the Customer Development and Offices for 2024
Service Department (DPNS) to distribute data and vi) Updates to technical instructions for implementing
monitor the implementation process of data update the APU PPT and PPPSPM Programs.
plans carried out by branches. vii) Creating a campaign related to the implementation
iii) Provide reminders to branches to ensure the of the APU PPT and PPPSPM programs via postmaster
implementation of customer risk profiles based on email and BOC (internal bank communication media)
the Risk Based Approach (RBA) in accordance with sent at the beginning of each month.
the provisions. viii) Providing opinions related to new Bank products and
iv) Continuously monitor customer transactions and activities related to the implementation of the APU,
activities and fulfill reporting to regulators related to PPT and PPPSPM programs.
STR, CTR, IFTI and other reports. d. Conducting analysis and submitting the Cash Transaction
c. Coordinate and monitor the implementation of the APU Report (LTKT) / Cash Transaction Report (CTR) online no
PPT and PPPSPM programs with related work units: later than 14 (fourteen) working days using the GoAML
application:
Annual Report 2024 442 PT Bank KB Bukopin Tbk
Page 443
i) January 111 times. n. Reporting CAT (Collaborative Analysis Team) of Regional
ii) February 100 times. Elections to PPATK routinely daily and monthly.
iii) March 73 times. o. Monitoring that there is a good communication mechanism
iv) April 83 times. from each related work unit to the special work unit or
v) May 76 times. to the official responsible for the implementation of
vi) June 94 times. the APU PPT and PPPSPM programs by maintaining the
vii) July 95 reports. confidentiality of information:
viii) August 79 reports. p. Training needs for APU and PPT programs for Bank
ix) September 111 reports. employees:
x) October 93 reports. i) Reviewing training and socialization materials as well
xi) November 86 reports. as questions for pre & post tests.
xii) December 171 reports. ii) Conducting training and socialization related to the
e. Conduct analysis and submit Financial Transaction Reports implementation of the APU PPT and PPPSPM programs,
that indicate Suspicious (LTKM) / Suspicous Transaction both at the head office, branch offices, or other related
Report (STR) online no later than 3 (three) working days units, new employees and existing employees with
using the GoAML application: materials containing Customer identification &
i) January as many as 1 Report. verification, CDD, EDD, screening, regulator reporting,
ii) February as many as 0 Reports. and other matters related to the implementation of
iii) March as many as 1 Report. the APU PPT and PPPSPM programs.
iv) April as many as 1 Report. iii) Running an e-learning training program for each
v) May as many as 1 Report. employee regarding the implementation of the APU
vi) June as many as 2 Reports. PPT and PPPSPM programs.
vii) July as many as 6 Reports. iv) Implementing executive training attended by Directors,
viii) August as many as 4 Reports. Commissioners, and all Division Heads.
ix) September as many as 3 Reports. v) Attending seminars, outreach, and/or coordination
x) October as many as 1 Report. meetings held by OJK, PPATK and other institutions
xi) November as many as 2 Reports. related to the APU PPT and PPPSPM programs
xii) December as many as 8 Reports.
f. Conduct analysis and submit Financial Transaction Reports
from and to Abroad (LTKL) / International Funds Transfer
Instruction (IFTI) online no later than 14 (fourteen) working
days using the GoAML applicatio :
i) January as many as 1436 Reports.
ii) February as many as 1205 Reports.
iii) March as many as 887 Reports.
iv) April as many as 847 Reports.
v) May as many as 1042 Reports.
vi) June as many as 1381 Reports.
vii) July as many as 1,339 Reports.
viii) August as many as 1,421 Reports.
ix) September as many as 1,320 Reports.
x) October as many as 1,581 Reports.
xi) November as many as 1,636 Reports.
xii) December as many as 1,518 Reports.
g. Reporting related to the implementation of the APU
and PPT programs on a monthly basis to KB Kookmin
(Headquarter).
h. Reporting SIPESAT related to new Customer data.
i. Reporting SIGAP based on OJK's request.
j. Reporting SIPENDAR based on PPATK's request.
k. Reporting PEDAL based on KPK's request with the contents
of Customer profile data that matches the request.
l. Reporting the 2025 Data Update Plan to OJK.
m. Reporting APU PPT of General Banks through APOLO OJK.
Annual Report 2024 443 PT Bank KB Bukopin Tbk
Page 444
Corporate Governance
INFORMATION TECHNOLOGY GOVERNANCE
In the deveoping digital era, information technology plays a crucial 1. Core Banking
role in the banking industry, especially in improving operational Issues related to G/L and account management issues that
efficiency and service quality for customers. Nowadays, digital occurred in the old system are quickly resolved by introducing
transformation is the main strategy for banks in facing market a modern core banking package.
dynamics and competition in the financial sector. 2. Transportation Layer
Modernizing the current fragmented transportation layer
Through technology strengthening initiatives, banks are trying architecture through middleware enhancements and
to rebuild core banking, information systems, and technology architectural refactoring.
infrastructure to create more modern, secure, and efficient 3. Management Information System (MIS)
services. This step is also in line with compliance with regulations EDW significantly enhanced by introducing new functions
set by the Financial Services Authority (OJK), Bank Indonesia (BI), such as RDM, CRM, audit, profitability and KPI and compliance
and applicable information technology governance standards. response.
4. New Loan Origination and Admin
In addition to focusing on technological innovation, system Can contribute to credit risk mitigation and increase recovery
strengthening also includes improving application architecture rate by mechanizing manual screening, evaluation, and post-
and strengthening security systems. The implementation of good management processes.
information technology governance is expected to increase market 5. Payment Gateway
share, expand customer coverage, and increase profitability For timely launch of digital convergence products, payments,
through operational cost efficiency. approvals, regulatory responses, reconciliation functions for
each payment network are integrated into one system.
In 2024, it will be an important milestone in stabilizing and 6. Digital First
optimizing the new system that has been developed. With a more All-in-one digital infrastructure is used to minimize the impact
robust system and an increasingly prepared organization, the on legacy systems to realize the bank's digital transformation
banking sector is expected to be able to face the challenges of strategy more securely and efficiently.
the increasingly complex financial industry and strengthen its 7. General Affairs
position in the national market Gain visibility into internal operations by computerizing
Target and expenditure execution processes, deed inventory
management, and fixed asset management.
Policies and Strategies in Information 8. IT Operation
Technology Management Able to significantly improve service availability and quality
by introducing modern ITSM.
KB Bank applies various policies in information technology 9. Banking Terminal
management strategies to support efficient and innovative Able to solve current productivity issues by introducing an
operations. KB Bank's information technology management integrated terminal system with improved UI/UX and usability
policies and strategies in 2024 are as follows: that has a single sign on feature.
1. Focus on the development and completion of the SHINE 10. Credit Card
Project. Able to attract wealthy customers by improving the
2. In addition to matters relating to the SHINE Project, the bank functionality of outdated cards through licensing upgrades,
still develops projects with regulatory categories as well as integration with new core banking and providing new digital
follow-up on external audit findings and developments credit card services.
categorized as strategic development. 11. Anti Money Laundering (AML) System and Fraud Detection
System (FDS)
IT Disruption Significantly reduce the risk of large penalties and reputation
by introducing an agile compliance response system and
Information technology plays a very important role in the banking implementing a fraud monitoring system.
industry, especially in increasing competitiveness and operational 12. Software
efficiency. Along with the rapid development of technology, the Improve the availability and quality of banking services
Company continues to innovate to face challenges and take through modernization of infrastructure software.
advantage of existing opportunities. By utilizing technological 13. Enterprise Authentication
advances, the Company can remain relevant and flexible in facing A new authentication system based on various biometrics
market dynamics. Some of the development steps taken by the such as fingerprint, iris or facial recognition is provided.
bank include the following:
Annual Report 2024 444 PT Bank KB Bukopin Tbk
Page 445
14. Device Refreshment k. Integrated audit log to record access types such as users
Replacement and rejuvenation of devices in all Branch Offices and objects.
to support the implementation of the SHINE system in the l. Database access control system to control user database
banking line. access based on authority.
m. Database encryption system to protect against external
Cyber Security database intrusions, internal user authorization errors,
and malicious access.
1. Administrative Security
a. Systematic Security Organization and definition of roles Disaster Recovery
and distribution of experts.
b. Security Incident and Response training for experts on The Information Technology Continuity Management Policy aims
a regular basis. to ensure the continuity of IT service operations in unexpected
c. Increasing information security awareness (IT Security situations. This policy is an integral part of the implementation
Awareness) for executives and employees and conducting of KB Bank's IT Strategic Plan, which supports the sustainability
regular training. and stability of the information technology system. The scope of
d. Implementation of systematic information system security this policy includes:
guidelines 1. General Policy.
2. Physical Security 2. Business Impact Analysis Policy.
a. Implementation of storage media control systems in offices 3. Risk Assessment Policy.
and security maintenance facilities. 4. Disaster Recovery Policy.
b. Creating PC document security to prevent confidential 5. Disaster Recovery Center Facility Policy.
leaks. 6. Trial Policy.
c. Creating PC security patch management, for the latest 7. Training and Awareness Policy.
security patches and updates. 8. Review and Audit Policy.
d. Implementation of an illegal Software blocking system to 9. Third Party DRC Service Provider Policy.
identify software assets (Software Maintenance).
3. Technology Security Identification and Management of Major
a. Detection system to monitor suspicious activity in network Risks Reported to the Board of Directors
traffic.
b. Malicious site blocking system to block access to sites Identification and management of major risks reported to the
that distribute code and malicious sites that can leak Board of Directors is conducted through a systematic and ongoing
internal information process. Every incident or indication of risk or weakness detected
c. Access control system to control network access by by risk tools will be immediately followed up with corrective
checking Security Policy before accessing the internal measures. The reporting and escalation process starts from
network. each business unit and supporting unit until it reaches the Risk
d. Implementing a web firewall to protect web applications. Management Committee.
e. DDoS system to respond to DDoS attacks.
f. Implementation of Threat Management System (TMS) to Certifications Held by the
protect internal information assets from various threats. Company's IT Personnel
g. Integrated Source Code and Repository Management to
manage change points such as documents, blueprints, KB Bank's Information Technology Group is committed to
and source code. maintaining system quality and security through continuous
h. Integrated authentication management system for Single competency development. To support these efforts, various
Sign On (SSO). trainings and certifications are administered to ensure reliable
i. Mobile application forgery detection system to block illegal infrastructure and maximum data protection. The following is a list
changes to mobile applications. of Information Technology Group personnel who have participated
j. Weblog analysis system for improving system errors and in the certification program:
security.
Annual Report 2024 445 PT Bank KB Bukopin Tbk
Page 446
Corporate Governance
No. Certification Organizer Participant
1 Oracle & Linux INIXINDO It Operation & Infrastructure
It Planning & Customer First,
Digital Development & Solution,
Retail Collection, Core System
Development, It Operation
2 SMR Certification Level 4, 5 & 6 BSMR
& Infrastructure, It Digital &
Enterprise Development, It
Operation & Infrastructure, Core
System Development
Future IT Development Plan
Along with the rapid advancement of digital technology, the banking sector is now increasingly dependent on information technology
systems to support operational sustainability and efficiency. Information Technology no longer functions merely as a tool, but as a
strategic component that supports the achievement of larger business goals. Realizing this, KB Bank has formulated an Information
Technology development plan integrated with the bank's business vision, with a focus on implementing innovation and digitalization.
The following is the Information Technology development plan that will be implemented in the future:
IT Roadmap
2025 2026 2027
Strengthening the System's Independent
SHINE Project Completion Maximizing In-house Development
Operation Capabilities
Accelerate business innovation by utilizing
SHINE System Implementation
Improve system operating processes to existing technological capabilities.
SHINE system Stabilization
increase efficiency and performance. Increase collaboration with third parties
Conduct regular training and coaching
Automate system operations to increase through Open Systems.
programs to improve system operating
productivity Build an ecosystem to facilitate collaboration
capabilities.
with various stakeholders.
Annual Report 2024 446 PT Bank KB Bukopin Tbk
Page 447
ANTI MONEY LAUNDERING, COUNTER
TERRORISM FINANCING, AND COUNTER
PROLIFERATION FINANCING OF WEAPONS OF
MASS DESTRUCTION (AML, CFT AND CPF)
Anti-Money Laundering, Prevention of Terrorism Financing, and KB Bank continues to optimize the AML, CFT, and CPF programs with
Prevention of Proliferation of Weapons of Mass Destruction a high commitment to improving the quality of its implementation.
Funding Program at KB Bank are implemented based on regulations Nevertheless, the Bank is aware that the practices of money
issued by the Financial Services Authority, namely POJK No. 8 of laundering, terrorism financing, and financing of proliferation of
2023, which regulates this matter in the financial services sector, weapons of mass destruction are still a threat, especially with
especially banking. advances in technology and developments in the business world
that encourage the emergence of new modes. Therefore, KB Bank
KB Bank has established an Anti-Money Laundering (AML) focuses on improving risk mitigation efforts that may arise in the
Department at the head office. The AML Department is responsible future, one of which is through the development of information
for the implementation of the AML, CFT, and CPF programs across technology, improving transaction monitoring systems, filtering
all KB Bank entities. The AML Department has an analysis and sanctions, and updating internal policies to remain effective and
reporting function whose task is to supervise the Bank’s financial in accordance with existing regulatory developments.
transactions and activities to detect potential of money laundering,
terrorism financing, and proliferation financing of weapons of The AML, PPT, and PPPSPM programs at KB Bank are implemented
mass destruction. by the AML Department, which is responsible for supervising and
ensuring the fulfillment of obligations related to Anti-Money
In 2024, KB Bank carried out a self-assessment of risk exposure Laundering, Prevention of Terrorism Financing, and Prevention
to money laundering, terrorism financing, and financing of of Proliferation of Weapons of Mass Destruction (AML, CFT, CPF).
proliferation of weapons of mass destruction on a Bank Wide Some of the activities carried out by this department include:
basis with a final risk assessment of Medium. The results take 1. Ensuring that KB Bank's AML, CFT, and CPF policies and
into consideration the risk exposure to customers, countries procedures are adequate and improving the implementation
or geographic areas, products and services, transactions or of the AML, CFT, and CPF programs in accordance with changes
distribution networks (delivery channels) by also considering and developments in applicable provisions and other technical
calculations from the National Risk Assessment (NRA) and Sectoral policies that function to assist in the implementation of AML,
Risk Assessment (SRA). CFT, and CPF monitoring.
2. Ensuring that the structure and organization of the department
KB Bank as a Commercial Bank also plays a role as a Financial that carries out monitoring and AML, CFT, and CPF programs
Services Provider in the Capital Market Sector because in are adequate.
practice KB Bank also carries out Custodian and Trustee function; 3. Identify, assess and understand the risk of Money Laundering
therefore, it is deemed necessary to conduct a separate study and and/or Terrorism Financing related to customers, countries
assessment of the risks of money laundering, terrorism financing, or geographic areas, products, services, transactions or
and financing of proliferation of weapons of mass destruction at distribution networks (delivery channels) through Bank Wide
the Custodian Bank and Trustee. KB Bank as a Custodian Bank and Risk Assessment (Individual Risk Assessment) AML, CFT, and
Trustee has also conducted a self-assessment of the risks of money CPF.
laundering, terrorism financing, and financing of proliferation of 4. Monitor the implementation of the AML, CFT, and CPF programs
weapons of mass destruction by using an approach method that in every work unit activity carried out by branches and head
is not much different from that applied to commercial banks on offices.
a Bank Wide basis with a final risk assessment, namely for the 5. Analyze and compile reports related to customer transactions
Custodian Bank is Medium and for the Trustee is Low. (LTKT, LTKL, and LTKM) and other regulatory reporting in
accordance with applicable laws and regulations.
Annual Report 2024 447 PT Bank KB Bukopin Tbk
Page 448
Corporate Governance
6. Monitor and report the Customer Data Update Plan and Realization submitted to the Financial Services Authority (OJK).
7. Provide training in the form of socialization related to the implementation of the AML, CFT, and CPF programs periodically to all
Bank employees in order to improve employee knowledge, insight, and understanding of the AML, CFT, and CPF programs and
implement them in all work units.
8. Ensure that KB Bank's AML application system can identify transactions outside the profile and provide effective monitoring and
reporting in an effort to strengthen the AML, CFT, and CPF functions.
9. Ensure that there is a screening process for Prospective Customers, Customers, WIC and transactions from and to the Bank in an
effort to ensure that the Bank is not used for cross-border crimes and national and international sanctions.
10. Continuously provide adequate AML, CFT, and CPF training for employees in accordance with priority/risk-based approach.
Annual Report 2024 448 PT Bank KB Bukopin Tbk
Page 449
LEGAL ISSUES/LITIGATION FOR
COMPANIES AND SUBSIDIARIES
Throughout 2024, civil and criminal legal issues that have been resolved (have permanent legal force) or are still in the process of
being resolved are presented in the following table:
KB Bank Civil Law Issues Until December 2024
No. Information Common Civil Bankrupt/PKPU Debtor Cases
1 Settled Law Cases up to December 2024 109 24
2 In the settlement process 68 57
3 2a. Cases in first level (District Court) 34
4 2b. Cases in appeal (High Court) 10
5 2c. Cases in cassation (Supreme Court) 20
6 2d. Cases in judicial review (Supreme Court) 3
7 2e. Arbitrase 1
Total 177 81
KB Bank Criminal Law Cases Until December 20244
No. Information In process Settled
1 WHISTLEBLOWER 3 -
2 REPORTED 4 2
3 WITNESS 58 4
Total 65 6
Annual Report 2024 449 PT Bank KB Bukopin Tbk
Page 450
Corporate Governance IMPORTANT CASES Important Cases Currently Facing the Company The following are important cases (civil lawsuit cases) in 2024 which are considered to have the potential to have a material impact on the Bank: 1. PT. Nur Kencana Lestari Inti 2. PT. Mitra Usaha Sarana 3. DXC 4. PT. Cipta Diamond Property 5. PT. Patibrata Important Cases Currently Facing Subsidiaries During 2024 there are no legal problems faced by the Company’s Subsidiaries. Legal Issues Currently Faced by Current Members of the Bank’s Board of Commissioners and Directors In 2024 there was 1 (one) Lawsuit from Debtor in the name of PT Digital Network Aestetik against Mr Woo Yeul Lee (President Director) - as Defendant II and PT Bank KB Bukopin Tbk - as Defendant I in case No. 209/Pdt.G/2024/PN Jkt.Sel at the South Jakarta District Court. The lawsuit was filed in connection with the plan for the Execution Auction of Mortgage Rights carried out by PT Bank KB Bukopin Tbk against the Debtor's facility guarantee. Regarding the lawsuit, the South Jakarta District Court on January 7, 2025 has issued a Decision which in essence the Plaintiff's Lawsuit is Inadmissible. Until this report was made, the Plaintiff had not filed an appeal, so that the case has permanent legal force. Administrative Sanctions from the Relevant Authorities During 2024, there are no material administrative sanctions that affect the continuity of the Bank’s business or administrative sanctions for members of the Board of Directors and members of the Board of Commissioners of the Bank given by the regulator. Annual Report 2024 450 PT Bank KB Bukopin Tbk
Page 451
ACCESS TO CORPORATE INFORMATION AND DATA
KB Bank is consistently committed to implementing GCG values 15. Until Quarter III 2024, KB Bank Records Net Interest Income
in every aspect of its operations. One implementation of these Growth of 84.15 Percent
values is through information disclosure, both internally and 16. Consistently Recording Business Growth, KB Bank Again
externally. The Bank recognizes the importance of managing and Achieves AAA Rating from PEFINDO
disclosing information about the company to build a positive 17. KB Bank Prints Hyundai Car Pre-Order Financing of More Than
image in the eyes of the public, especially shareholders and IDR 2.1 Trillion Throughout 2024
other stakeholders. 18. Supporting Tripatra's Strategic Project, KB Bank Strengthens
Partnerships through Vendor Financing
In an effort to ensure optimal information disclosure, KB Bank 19. Presenting Company Performance, BBKP Targets Turnaround
routinely provides actual and useful information to stakeholders in 2025
through various communication channels. This information is 20. Holding EGMS, Bank KB Bukopin (BBKP) Announces Changes
conveyed through press releases, print media, social media, and Composition of the Board of Commissioners and Directors
electronic media. The Bank always pays attention to the provisions 21. Supporting Food Self-Sufficiency, KB Bank Distributes Credit
related to the confidentiality of company data that have been Financing to Sugarcane Farmers
established, so that the information submitted remains relevant
and on target. To obtain further information, the Bank has various DIGITAL NEWSLETTER
facilities that can be accessed, including:
Digital transformation has brought significant changes in the way
Press Conference Bank KB manages internal communication. KB Bank has a monthly
magazine as a means of communication with an integrated digital
Through 2024, KB Bank has issued the following press release platform called Bukopin Office Communication (BOC). With BOC, KB
as follows:: Bank employees can now access the latest information, breaking
1. Complete the Transformation Journey, KB Bank Officially news, and various important materials related to the Company
Becomes the Company's New Name and Logo and the industry. This digital platform provides convenience
2. KB Bank Partners with United Tractors to Distribute Credit for and speed for employees to connect with the latest information
the Purchase of Heavy Equipment about the Company's activities, initiatives, developments, as well
3. Strengthening Funding Structure, KB Bank Receives Long-Term as opportunities and events held in the internal environment.
Loan Facility from Korea Development Bank
4. Building Business Ecosystem Growth, KB Bank and APP Moreover, BOC also offers space for employees to interact more
Indonesia Sign Vendor Financing Cooperation actively. The available comment and feedback features allow
5. KB Bank Distributes Partnership Financing Credit of IDR 123 them to participate in discussions, provide input, and share useful
Billion to Bank Perekonomian Rakyat experiences and ideas.
6. KB Bank Records Two-Fold Growth for New Credit Throughout
the First Quarter of 2024
7. Fitch Rating Gives KB Bank an International Rating Equivalent
to Indonesia's Sovereign Credit Rating
8. Providing Convenience and Flexibility for Customers, KB Bank
Launches KBstar Debit Card
9. Holding an AGMS, KB Bank Explains Performance Growth to
Changes in the Company's Management Structure
10. Celebrating Its 54th Anniversary, KB Bank Spreads Discounts
of up to 54%, Shopping, Eating and Vacationing Become Even
More Economical
11. Company Performance Continues to Improve, KB Bank Board
of Directors Increases Share Ownership
12. Complete Transformation Journey, KB Bank Pioneers AI-Based
Credit Assessment in Indonesia
13. KB Bank Optimistic to Achieve Positive Performance with
Several Significant Improvements Throughout Semester I 2024
14. Strengthening Long-Term Funding Structure, KB Bank Issues
Global Bonds
Annual Report 2024 451 PT Bank KB Bukopin Tbk
Page 452
Corporate Governance
Electronic Media
By referring to OJK regulation no. 8/POJK.04/2015 concerning issuer or public company websites, the Company Website provides
important information such as Information regarding Shareholders, Information regarding the GMS, Company group structure, financial
performance analysis, financial reports for the last 5 years, profiles of the Board of Commissioners and Directors as well as the Charter/
Charter of the Board of Commissioners, Directors, Committees and Internal Audit Unit.
The Company’s official website www.kbbank.co.id can be accessed 24 hours a day and the information presented is always updated
periodically so that the public and stakeholders always get the latest news from KB Bank. Other sites that
can be used to search for information about KB Bank are the OJK and Capital Market sites (www.ojk.go.id and www.idx.co.id).
Social Media
The rapid development of information technology requires the Company to keep adapting so the Company is not left behind. One
of the most effective ways to achieve this goal is through the use of social media, which is now the main communication tool that is
easily accessible to all levels of society. In response to this need, KB Bank is here to provide various information through available
technology applications, such as:
Facebook @KB Bank
X @kbbank_id
Instagram @kbbukopin
YouTube KB Bank
TikTok kbbank.id
Print Media
In this increasingly developing digital era, access to information becomes easier with various online platforms. However, amidst this
progress, print media still plays an important role in disseminating information to the public, especially for people who are not yet
fully connected to digital technology. KB Bank continues to utilize print media as a means to convey information to customers and
the wider community. KB Bank collaborates with a number of print media such as Bisnis Indonesia, Investor Daily, and Kontan to
broadcast news.
To obtain more complete information, customers can contact the KB Bank call center at 14005 which operates 24 hours a day. In
addition, further information can also be obtained by visiting the nearest branch office. For investors and prospective investors, more
detailed information is available through Investor Relations which can be contacted via e-mail at investor.relations@kbbank.co.id.
Annual Report 2024 452 PT Bank KB Bukopin Tbk
Page 453
CODE OF CONDUCT
The Company's Code of Ethics plays a crucial role in maintaining the integrity and consistency of every aspect of the Company's
operations. As a guideline that directs behavior, the Code of Ethics is not just a written regulation, but also a reflection of the noble
values that are upheld in the Company's work culture. Every decision taken, whether on a small or large scale, must always refer to
the principles contained in this Code of Ethics.
The Company's Code of Ethics does not only for daily reference, but also serves as a guide in building healthy and respectful professional
relationships. With the Code of Ethics, it is expected that every individual can contribute to creating a conducive work environment,
where decisions and behaviors taken are always in line with the values of integrity and social responsibility carried by the Company.
Commitment to this Code of Ethics is also manifested by every element in the Company, from the Board of Commissioners to operational
employees, showing that values such
as transparency and accountability are prioritized in every line of the Company's busines.
Code of Ethics Guidelines
The Code of Ethics Guidelines are prepared as guidelines that apply to all levels of the Company, including the Board of Commissioners,
Supporting Organs of the Board of Commissioners, Directors, Management, and all employees, regardless of function, rank, or position.
These guidelines must be followed by all parties and will continue to be evaluated periodically to adjust to the development and
needs of the Company.
KB Bank's Code of Conduct (Code of Ethics) is discussed in 7 (seven) parts, namely:
Section I Obedience
Section II Protecting Company Assets
Section III Conflict of Interest
Section IV Leaders as a Role Models
Section V Relationship with Customers, Partners, and Competitors
Section VI Relations with the Company and Fellow Employees
Section VII Relations with Shareholders and the Community
Principal/Core of KB Bank Code of Conduct
Principal/core of KB Bank Code of Conduct: 9. Not to commit disgraceful acts that could harm the image of
1. To obey and comply with applicable laws and regulations; the profession and the image of the Company;
2. To make correct records regarding all transactions related to 10. Not to be involved in practical political activities that can
the Company’s activities; directly or indirectly harm the Company;
3. To avoid unhealthy competition; 11. No bad credit
4. Not to abuse authority for personal, family or group interests;
5. Not to be involved in decision making that contains a conflict Disclosure of Compliance that
of interest; the Code of Conducts Applies to
6. To maintain customer and Company confidentiality; All Levels of the Organization
7. To take into account the detrimental impact of each policy
determined by the Company on the economic, social and All members of the Board of Commissioners, members of the
environmental situation; Board of Directors, Committee members, permanent workers
8. Not to accept gifts or rewards, either directly or indirectly, and contract workers in accordance with applicable provisions
related to the duties and authority carried out; are required to comply with and implement the Bank’s Code of
Conduct which is marked by the affixing of signatures by all KB
Bank Personnel on a Statement of Compliance with the KB Bank
Personnel Code of Conduct KB Bank is a concrete manifestation
of commitment in implementing the KB Bank Code of Conduct.
Annual Report 2024 453 PT Bank KB Bukopin Tbk
Page 454
Corporate Governance
Socialization and Dissemination The successful implementation of the Code of Conduct is not
of the Code of Conduct only the responsibility of the management team, but also the
collective responsibility of all levels of the Company, from the
personal level to the work unit level. By internalizing the values
To disseminate KB Bank Code of Conduct, the Board of Directors of the Code of Conduct, every employee of KB Bank is expected to
and Board of Commissioners ensure that the dissemination of be able to use ethical principles as a guide in every operational
the Code of Conduct to all Company employees has been carried activity, so that as a whole the Company can achieve the vision,
out in several ways, including: mission, and goals that have been set.
1. Company website;
2. Internal Memorandum; One form of individual responsibility is in reporting violations of
3. Internal Media; the Code of Conduct. The Company emphasizes the importance of
4. Ask unit leaders to always remind their personnel to conduct openness and the obligation to report any actions suspected of
their activities by respecting the Code of Conduct. violating the Code of Conduct, whether committed by colleagues
or other employees. By providing support and protection for
Efforts to Implement and whistleblowers, the Company creates a safe environment for each
Enforce the Code of Conduct individual to provide reports regarding violation that they know.
The implementation of the Code of Conduct at all levels of the Consistency and firmness in enforcing the rules are also important
Company emphasizes that every individual has an important role aspects in implementing the Code of Ethics. The Company shows
in creating a work environment with integrity and responsibility. its commitment by implementing strict sanctions for every
Awareness of the importance of the Code of Conduct lies not only violation, so that ethical values can continue to be maintained
in collective understanding, but also in the personal responsibility in all operational aspects
of each employee in ensuring that every action taken is in line
with the values and principles stated in the Code of Conduct.
Number of Violations in 2024
Non-compliance with the provisions in the Company Code of Conduct Guidelines is categorized as a violation which will be subject to
sanctions in accordance with the regulations as a corrective action taken by the Company. The following is a table that explains the
types of violations and sanctions given by the Company:
Type of Sanction Letter Number of Sanctions
1st Warning Letter 7
2nd Warning Letter 1
3rd Warning Letter 30
Reprimand Letter 3
Total 41
Annual Report 2024 454 PT Bank KB Bukopin Tbk
Page 455
ANTI-CORRUPTION POLICY AND ITS OUTREACH
Corruption brings detrimental impact on the economy, both in the public and private sectors. This practice hinders investment, slows
economic growth, and increases social inequality and poverty levels. One of the main causes of corruption is weak individual integrity
and the lack of an effective supervisory system.
As a financial institution that upholds the principles of good governance, KB Bank is committed to running its business honestly,
ethically, and free from bribery and corruption. Trust from all stakeholders is the main foundation in every activity of the Company.
In an effort to strengthen this commitment, KB Bank has established an Anti-Bribery and Corruption Policy based on Decree No.
0165 of 2021. This policy is designed as a guideline for all employees in preventing, identifying, and rejecting all forms of bribery and
corruption that can harm the Company or related parties.’
To ensure effective implementation, this policy has been disseminated to all employees through various internal media, such as
Bukopin Office Communication (BOC) and postmaster email. With this step, KB Bank confirms its commitment to creating a work
environment with integrity, transparency, and free from corruption.
GRATIFICATION CONTROL
KB Bank confirms its commitment to the principle of Zero Tolerance As part of efforts to strengthen this policy, KB Bank has
towards all forms of bribery, corruption and gratification. In line implemented various supporting policies, including:
with this, the Bank strives to act professionally, fairly and with 1. Decree No. 0382 of 2020 Concerning the Code of Ethics of PT
integrity in every aspect of its business activities and relationships. Bank KB Bukopin Tbk.
Awareness of the importance of control related to gratuities 2. Guideline No. 095 of 2024 concerning the Whistleblowing
encouraged the Bank to formulate an Anti-Bribery and Corruption System (WBS) Guidelines of PT Bank KB Bukopin Tbk dated
Policy in accordance with Decree No. 0165 of 2021. June 24, 2024.
3. Policy No. 208 of 2024 Concerning the Anti-Fraud Strategy
This policy was not only prepared, but also widely socialized Policy of PT Bank KB Bukopin Tbk. December 12, 2024.
through various internal Bank communication media. In addition,
regular training is held to ensure every employee’s understanding Through these policies, KB Bank is committed to creating a work
and awareness of the importance of complying with the policy. environment with integrity and transparency, and continues
These steps were taken to maintain the integrity and trust in KB to strive to prevent any form of irregularities in its business
Bank and ensure that all parties involved understand and adhere operations.
to high standards in its business practices.
In the case of gratification related to position and contrary to
obligations or duties, all members of the Board of Commissioners,
Directors, and employees are obliged to reject it. KB Bank also
supervises the implementation of the Anti-Bribery and Corruption
Policy, including ensuring compliance with the code of ethics and
Employee Disciplinary Guidelines. Any violation of this policy will
be prosecuted in accordance with applicable provisions.
Annual Report 2024 455 PT Bank KB Bukopin Tbk
Page 456
Corporate Governance
TRANSPARENCY OF THE COMPANY’S FINANCIAL
AND NON-FINANCIAL CONDITIONS
KB Bank has implemented transparency obligations and published information related to financial and non-financial conditions in
accordance with applicable regulations. The submission and publication of this information is carried out through various media,
including print media and the Bank's website, as explained below:
1. Quarterly Financial Report to regulators, which is also published through print media and the Bank's website;
2. KB Bank's Annual Report which is prepared and presented in accordance with the provisions and submitted to regulators, rating
agencies, banking development institutions, research agencies/institutions and financial magazines and published through the
Bank's website;
3. Corporate Governance Information, including the Annual Report on Corporate Governance, Vision, Mission, Company Values,
Composition and Profile of the Board of Commissioners and Directors, as well as internal provisions related to governance ranging
from the Articles of Association to the Charters of the Committees which are also published through the Bank's website;
4. Information on the Company's Products and Services, including office networks, is published through the Annual Report and the
Bank's website, so that customers, investors and the wider community can easily access information on the Bank's products and
services;
5. Information on Complaint Submission Procedures, Information Security Policies and Tips for Customers in using banking services
published through the Bank's website for the implementation of consumer protection provisions;
6. Other information aimed at supporting information transparency, financial education and services to the public.
BUYBACK OF KB BANK SHARES AND BONDS
During 2024, there are no share buybacks or bond buybacks.
Annual Report 2024 456 PT Bank KB Bukopin Tbk
Page 457
PROVIDING FUNDS FOR SOCIAL
AND POLITICAL ACTIVITIES
KB Bank has an internal policy that strictly prohibits the involvement of the Company, including all employees, in political activities.
This prohibition includes the provision of funds for political interests. This policy is implemented to maintain the independence and
professionalism of the Bank and its employees, so that the Bank can remain focused on its business without being influenced by
political interests that have the potential to affect its performance and integrity.
On the other hand, KB Bank believes that social activities have a significant positive impact on society in the long term. Therefore, KB
Bank actively participates in various social programs as a form of corporate social responsibility. The implementation of these social
activities is clearly regulated and reported in detail in the Corporate Social Responsibility section of this Annual Report.
PROVISION OF FUNDS TO RELATED PARTIES
Policy
Provision of Funds to Related Parties, the Bank refers to the Financial Services Authority Regulation No. 32/POJK.03/2018 concerning
the Maximum Credit Limit and Provision of Large Funds for Commercial Banks. As amended by Financial Services Authority Regulation
No. 38/POJK.03/2019 concerning Amendments to Financial Services Authority Regulation No. 32/POJK.03/2018 concerning the Maximum
Credit Limit and Provision of Large Funds for Commercial Banks. Provision of funds to Related Parties must be approved by the Board
of Commissioners and the procedures for the approval process and its implementation are regulated in the Board of Directors' Circular
No. SE/106/DIR/V/2019 concerning Addendum 1 to the BMPK Policy and Procedures.
Throughout 2024, provisions for related parties and large exposure funds can be conveyed as follows:
Provision of Fund for Related Party 2024 (Rp billion) 2023 (Rp billion) Nature of Relationship
Credit provided and financing/sharia Controlled/under significant influence of one of the
40 275
receivables-gross Major Shareholders
Board of Directors, Board of Commissioners,
24 20 Management and Key Employees
Sharia Supervisory Board and Executive Officers
Controlled/under significant influence of one of the
Others 0 0 Major Shareholders, and/or Management and Key
Employees
Annual Report 2024 457 PT Bank KB Bukopin Tbk
Page 458
Corporate Governance CUSTOMER PROTECTION, ANTI FRAUD AND WHISTLEBLOWING SYSTEM Customer Protection Policy KB Bank improves services to customers by implementing an integrated, online and reliable customer complaint handling policy. Every complaint is resolved quickly to protect customers’ rights. If a settlement cannot be reached, customers can choose out-of-court settlement through LAPSPI, in accordance with OJK regulation No.1/POJK.07/2014. Protection Of Creditor Rights KB Bank implements an honest and transparent information disclosure policy to protect creditors’ rights. Every creditor is treated fairly without discrimination. With information disclosure, creditors and business partners have the right to obtain relevant information according to their needs. Creditors’ rights are regulated in the agreed agreement, and the Bank is obliged to fulfill its obligations on time, and strive to prevent negligence or omissions that could be detrimental to both parties. CONFLICT MANAGEMENT POLICY (INCLUDING INSIDER TRADING) KB Bank does not yet have a policy to prevent insider trading. However, in preparing publication documents so far, information has been strictly localized in the relevant departments. Annual Report 2024 458 PT Bank KB Bukopin Tbk
Page 459
IMPLEMENTATION OF ANTI FRAUD STRATEGY
KB Bank implements the Anti-Fraud Strategy Implementation c. Anti-Fraud Awareness Campaign through company
Guidelines as a commitment to controlling fraud through an communication media (e-mail, posters, brochures or
effective and sustainable control system. This strategy requires electronic media) containing anti-fraud messages.
adequate resource allocation for effective implementation. The d. Publication of fraud incidents along with sanctions given
main objective is to prevent risk deviations, especially the risk to fraud perpetrators.
of fraud which can harm customers and the Bank, as well as 3. Customer Awareness.
increasing the effectiveness of Good Corporate Governance. This program aims to increase awareness and awareness
of customers, depositors, as well as vendors and other
The guidelines aim not only at prevention, but also detection, stakeholders, regarding the possibility of fraud and to support
investigation, and system improvement as an integral part the Bank’s efforts to uphold an anti-fraud culture. This program
of fraud control. This policy is regulated in Decree No. 208 of is organized in the form of making and distributing anti-fraud
2024. The hope is that the implementation of the Anti-Fraud posters/brochures, written explanations, electronic media,
Strategy Implementation Guidelines will improve the Bank’s and the use of other means.
Internal control, which in turn will improve the business and
operational performance of KB Bank and provide added value Fraud Prevention Commitment
for all stakeholders.
1. Every employee, Director, Commissioner and member of
Prevention the committee formed by the Board of Commissioners is
required to understand and comply with the Code of Ethics
Implementing prevention functions can reduce the potential for and Company Culture as well as all regulations relevant to
fraud. The devices used in implementing prevention are as follows: the work in question.
2. Every employee is required to understand and comply with
Anti fraud Awareness Company Regulations/Collaborative Employment Agreements.
3. Every employee, Director, Commissioner, and committee
Anti Fraud Awareness is KB Bank policy or effort to raise awareness member formed by the Board of Commissioners is obliged
regarding the importance of preventing fraud by all related parties. to carry out their duties and responsibilities in accordance
To raise Anti-Fraud Awareness, KB Bank does the following: with the work guidelines that have been determined.
1. Preparation and Outreach on Anti-Fraud Statements; 4. Creating a conducive work environment based on morality,
One of KB Bank’s educational efforts aimed at all employees integrity, and loyalty to the company.
is to provide direction in internalizing an anti-fraud culture 5. Provide facilities/media to convey suggestions for
and to be able to increase vigilance and increase awareness improvements related to fraud prevention.
of the potential risk of fraud in every Bank activity as well 6. Establish active communication between management and
as KB Bank’s policy and commitment to not tolerate acts of internal audit, compliance, risk management and related
fraud (zero tolerance). internal control functions in Fraud prevention efforts.
2. Employee Awareness Program;
This program is implemented in the form of socialization and Control Activities
publication/sustainable internal fraud prevention campaign
through media in the Bank, for example: Fraud control mechanisms are implemented at all functional
a. Carrying out training activities, both offline (face to face), levels according to KB Bank's organizational structure, which at
online and via E-Learning related to Anti-Fraud Awareness least include:
material which is held in collaboration with Human Capital 1. Review of the Board of Directors and Board of Commissioners
and/or with related work units. The Board of Directors and Board of Commissioners periodically
b. Introduction to company culture and code of ethics review the realization of work plans and budgets to detect
through E-Learning Induction. problems such as control weaknesses, misrepresentation of
financial statements, and others.
2. Operational Review
a. Reviews are carried out by the internal audit function
periodically.
b. The operational review mechanism is regulated in separate
guidelines.
Annual Report 2024 459 PT Bank KB Bukopin Tbk
Page 460
Corporate Governance
3. Information System Control f. Assessment of the adequacy of credit documentation and
a. General control includes control over data center monitoring of debtors after credit disbursement.
operations, software procurement and maintenance g. Other business activities that may give rise to significant
systems, access security, and development and conflicts of interest.
maintenance of existing application systems. This h. Independence of Compliance Function, Risk Management,
general control is applied to mainframes, servers, and and Internal Audit of KB Bank.
user workstations, as well as internal-external networks.
b. Application control is applied to programs used by KB Bank Provisions regarding rotation, transfer, and leave are applied in
in processing transactions that are correct, accurate, and the framework of the internal control system including to prevent
have been properly authorized. In addition, application and detect Fraud. Provisions regarding transfer, rotation and leave
control must be able to ensure the availability of an audit are regulated in separate provisions.
trail so that the audit process can run effectively and to
check the accuracy of the audit process in question. Accounting, Information, and
4. Asset Control (Physical); Communication Systems
a. Asset control is implemented to ensure the implementation
of physical security for KB Bank assets. 1. Adequate accounting, information and communication systems
b. This activity includes securing assets, records, and limited aim to minimize the occurrence of fraud.
access to computer programs and data files, as well as 2. The accounting system includes methods and records in order
comparing the value of KB Bank assets and liabilities to identify, group, analyze, classify, record/book, and report
with the values listed in the control records, especially Bank transactions.
checking the asset value periodically. 3. The Bank Information System produces reports regarding
5. Documentation. business activities, financial conditions, implementation
a. All provisions, policies and procedures are adequately of risk management and compliance with regulations that
documented. support the implementation of the duties of the Board of
b. Documents are reviewed and updated periodically to Commissioners and Directors.
describe KB Bank's actual operational activities and are 4. These matters are of concern in implementing Fraud control
informed to Employees, Directors, and Commissioners as related to the implementation of information systems and
well as members of the committee formed by the Board technology:
of Commissioners a. Availability of accurate and up-to-date records of every
KB Bank transaction and assets.
Separation of Functions to b. Availability of adequate evidence and documents to
Avoid Conflicts of Interest support the audit trail process.
c. Implementation of control over computer systems and
The application of the principle of separation of functions (four their security (general control) as well as control over
eyes principle) aims to ensure that every person in position software applications and other manual procedures
does not have the opportunity to commit and hide mistakes or (application controls).
irregularities in the implementation of their duties at all levels d. Relevance of accuracy, timeliness, availability of access for
of the organization and in all operational activity steps. interested parties and consistency of presentation format.
Avoid giving authority and responsibility which could give rise to e. Transaction recording retention procedures and schedules.
various conflicts of interest. The steps for separating functions 5. The availability of effective communication channels
include: between supervisors and subordinates and vice versa, as
1. Determine certain functions or tasks that must be separated well as across work units, aims to ensure that all officials/
or allocated to several people and/or separate the functions employees understand and comply with applicable policies
of administering and storing goods in order to reduce the and procedures, including policies for preventing fraud.
risk of manipulation of financial/wealth data or misuse of
KB Bank assets. Know Your Employee (KYE)
2. Separation of functions is not limited to front office and back-
office activities, but also in the context of controlling: 1. All elements of the KB Bank organization apply the “Know
a. Approval of the purchase and/or sale of goods or services. Your Employee” principle, namely that each supervisor must
b. Approval of disbursement of funds and realization of fully recognize each of his subordinates.
expenditure. 2. Employee recruitment is carried out using effective recruitment
c. Customer accounts and Bank owner accounts. systems and procedures (pre-recruitment screening), which
d. Transactions in Bank bookkeeping. can provide a complete and accurate picture of prospective
e. Providing information to Bank customers. employees’ track records.
3. Carry out post-recruitment controls including rotation systems,
transfers, mandatory leave, promotions by considering
employee track records.
Annual Report 2024 460 PT Bank KB Bukopin Tbk
Page 461
4. The pre-employment screening method is adapted to the 2. Surprise Audits
needs and complexity of KB Bank’s business activities by using a. Surprise audit is an audit activity carried out suddenly
a selection system equipped with appropriate qualifications on certain business units that are at high risk or prone
taking into account risks, and determined objectively and to fraud.
transparently. This system must cover the implementation of b. Surprise audits can be carried out by the Internal Audit
promotions and transfers, including placement in positions Work Unit (SKAI).
with special skills. 3. Surveillance System
5. Supervision must recognize employees, including character, a. The Surveillance System aims to monitor and test the
integrity, relationships, behavior, lifestyle, problems being effectiveness of anti-fraud policies.
faced and placement in positions that suit their desires and b. Implementation of the Surveillance System can be carried
abilities. out by independent parties and/or internal parties at KB
6. Supervision periodically carries out coaching and counselling Bank without the party being tested or inspected knowing
for subordinates with the aim of identifying and solving or realizing it.
problems that occur so that in the end they can create a c. Carried out in situations and conditions where the
healthy and conducive work environment and high work objectives of testing and inspection can only be achieved
motivation. if the assessor/examiner knows directly/gets a true and
7. Documentation and updating of employee data, including real picture/information regarding the subject and/or
creating a database containing a negative list of employees object of the audit.
related to fraud cases. d. The 3 (three) main components/tools for testing in
8. Know Your Employee provisions and mechanisms are regulated Surveillance System activities are:
in separate provisions. i) Internal Control System;
ii) Risk Management;
Vulnerabilities Identification iii) Compliance.
4. Fraud Detection System
Vulnerability identification aims to identify, analyze, and assess The system used by the Bank to monitor transactions, accounts
the risk of fraud inherent in every activity that has the potential and networks in the Bank’s payment system. Monitoring is
to harm KB Bank in the following way: carried out in order to detect transaction anomalies, the
1. Identification of vulnerabilities through Operational Risk and channels monitored are as follows:
Fraud studies includes the process of identifying, analyzing, a. E-Channel,
and assessing potential risks in each Bank activity/product as b. Credit card,
well as providing recommendations on how to mitigate them. c. Debit Card.
2. Identification is carried out through a study of program and d. ATM
service product documents or other formal media of the
same level. In the event that the information is not sufficient Investigation, Reporting and
to provide a study, the Anti-Fraud & Special Investigation Sanctions Investigation
Department may request other supporting documents or
explanations through discussions/meetings. The Investigation, Reporting and Sanctions pillar contains steps for
Provisions regarding Vulnerability Identification are regulated in investigations, reporting systems and the imposition of sanctions
separate provisions on Fraud incidents which include:
Detection Investigation
Pilar Deteksi memuat langkah untuk mengidentifikasi dan Investigations are carried out to collect evidence related to
menemukan Fraud dalam kegiatan usaha Bank yang meliputi: incidents that should be suspected of being an act of fraud. The
1. Whistleblowing System (WBS) standard fraud investigation policy aims to reveal the amount of
a. As a means for all stakeholders to report violations of loss, place of occurrence, perpetrator, mode and cause of fraud
the code of ethics, employee discipline guidelines, and in the context of implementing an Anti-Fraud Strategy.
conflicts of interest committed by both employees and
Directors of KB Bank. Reporting Investigation Results
b. The Whistleblowing System (WBS) channel consists of;
Email, Whatsapp, SMS, Letter, Face to Face & Website The results of the investigation will be reported to the President
E-Form. Director and copied to the Director of Compliance, Anti Fraud &
c. The bank provides a guarantee for the confidentiality Special Investigation Department, President Commissioner, Chair
of the reporter’s identity and the contents of the report of the Audit Committee and Related Directors.
submitted.
d. The policies and mechanisms for implementing the
Whistleblowing System (WBS) are regulated in separate
provisions.
Annual Report 2024 461 PT Bank KB Bukopin Tbk
Page 462
Corporate Governance
Reporting to Authorities Monitoring, Evaluation, and Follow-Up
1. Report on Changes in Anti-Fraud Strategy The Monitoring, Evaluation and Follow-up Pillar contains steps
2. In the event that there are changes to the anti-fraud strategy for monitoring and evaluating and following up on fraud, which
that have been submitted to the Financial Services Authority includes:
(OJK), the Bank is obliged to submit changes to the anti-fraud
strategy no later than 7 (seven) working days after the changes Monitoring
are made. Monitoring of follow-up actions carried out on fraud incidents is
3. The Bank reports the implementation of the Anti-Fraud carried out by the Anti-Fraud & Special Investigation Department
Strategy every semester for the end of June and the end of based on the results of recommendations for assessments/
December, in accordance with the format determined by the examinations that have been carried out by the Examination Team.
Financial Services Authority (OJK).
4. The Bank submits a Fraud Report that has a significant impact Evaluation
to the Financial Services Authority (OJK) no later than 3 (three) KB Bank maintains fraud incident data (fraud profiling) to support
working days after the Bank becomes aware of the occurrence the implementation of evaluations which include data and
of Fraud which is decided by the Employee Disciplinary information regarding the type of fraud, date of fraud, work unit
Committee. where the fraud occurred, parties involved, position, losses in
5. What is meant by Fraud that has a significant impact is as rupiah, actions of KB Bank, weaknesses/ causes of fraud, follow-
follows: up/repair, and chronology of fraud incidents.
a. Has an actual loss impact of ≥ Rp. 1 billion.
b. Become public attention in the mass media on a national Based on fraud incident data and the results of the evaluation,
scale. weaknesses, and causes of fraud can be identified and necessary
c. There are ≥ 5 (five) similar incidents with a total of ≥ Rp. handling and improvement steps can be determined, including
1 billion. strengthening the internal control system.
6. Reporting the results of the investigation will be reported to the
President Director and copied to the Board of Commissioners, Evaluation is also carried out on the activities of the prevention
Compliance Director, relevant Directors, and SKAI and/or the pillar, detection pillar, investigation pillar, reporting and
Anti-Fraud & Special Investigation Department. sanctions. Evaluation of these three pillars is carried out through
a fraud overview every 6 months to assess the effectiveness of
Sanctions its implementation. The results of the fraud overview will be
submitted to the President Director to improve the implementation
KB Bank has a policy of imposing sanctions on perpetrators who of the anti-fraud strategy.
are proven to have committed fraud, which aims to provide a
deterrent effect and reduce the losses incurred. Follow-up
To improve weaknesses and strengthen the internal control system
The decision to impose sanctions on fraud perpetrators will be so that it can prevent the recurrence of fraud due to similar
decided through the Employee Disciplinary Committee. Provisions weaknesses, KB Bank has a follow-up mechanism based on the
relating to the imposition of sanctions are regulated in detail in results of evaluations of fraud incidents.
the provisions of the Employee Disciplinary Regulation.
Internal Fraud
Internal Fraud Violation Data Exceeds IDR 100 Million
Deviations/fraud committed by management, permanent employees and non-permanent employees (honorary and outsourced)
related to the company’s work processes and operational activities which have an impact on financial losses or which do not result
in direct financial losses, are reflected in the following table:
Number of Cases Committed by
Internal Fraud in Period Management Permanent Employee Non-Permanent Employee
2024 2023 2024 2023 2024 2023
Number of Fraud 0 0 6 9 0 0
Resolved 0 0 5 8 0 0
In Process of Resolution by the Bank’s Internal 0 0 1 0 0 0
No Resolution has been Made 0 0 0 0 0 0
Has been Followed-Up through the Legal Process 0 0 0 1 0 0
Annual Report 2024 462 PT Bank KB Bukopin Tbk
Page 463
VIOLATION REPORTING SYSTEM
(WHISTLEBLOWING SYSTEM)
Trust and credibility are the main foundations in maintaining 4. To speed up and simplify the complaint follow-up process,
the sustainability of the banking business. KB Bank realizes that the Whistleblower can report indications of fraud through
the reliability of the internal control system is a key factor in the disclosure/complaint channels that have been available
ensuring clean and integrity-based business practices. As part within 2x24 hours since the indication of fraud was discovered.
of its commitment to GCG principles and Anti-Fraud strategy, KB 5. Provide information regarding the Whistleblower's identity
Bank has developed a Whistleblowing System (WBS). This system to facilitate communication with the reporter, which at least
allows reporting of violations through a secure, independent, and includes the following information:
confidential communication channel, with full protection for the a. The Whistleblower name or anonymous information;
reporter (Whistleblower). b. Telephone number and email address that can be
contacted.
The WBS policy is designed to ensure that the management of 6. 6.Submission of reports of alleged violations committed by
violation reports runs effectively, covering all employees, Directors, the Whistleblower must provide clear information, evidence,
Commissioners, and committee members under the Board of or allegations of the reported violation and at least fulfill the
Commissioners. The implementation of this system strengthens elements of 4W1H, including:
a culture of transparency and builds a professional and ethical a. What: What alleged violations are known;
work environment. The policy related to WBS has been regulated b. Where: Where the violation occurred/was committed;
in Guideline No. 095 of 2024 concerning the Whistleblowing System c. When: When was the violation committed;
(WBS) Guidelines of PT Bank KB Bukopin Tbk, which is a guideline d. Who: Anyone involved in the law violation;
in maintaining responsible corporate governance. e. How: How the violation was committed.
7. The reports submitted must relate to:
Whistleblowing System Management a. Fraud,
b. Violations other than fraud,
Mechanism c. Proposed improvements,
d. Violations of applicable employment provisions and
1. The mechanism for submitting complaints by the Whistleblower regulations,
can be done through the WBS media. Complaints reported e. Customer complaints,
by the Whistleblower must be accountable, based on the f. Other matters outside of those mentioned above that can
principle of good faith, not for personal interests or revenge be equated with that.
and not defamation. 8. Anti Fraud & Special Investigation Department as the WBS
2. The Anti Fraud & Special Investigation Department receives manager periodically or at least once every 6 months makes
complaint reports related to irregularities committed by a report to the President Director on the follow-up to the
Employees, Directors, Commissioners, and members of the implementation of WBS, including:
committee formed by the Board of Commissioners; a. Number of complaints;
3. The reporting process of KB Bank Whistleblowing System b. Complaint categories;
Complaint can be carried out in the following ways: c. Channels used by the Whistleblower;
a. If the complaint report relates to violations committed by d. Handling of complaints that are followed up or cannot
all employees from Staff Level to Division Head or other be followed up.
positions under the Board of Directors, Directors, Board of 9. Commissioners and the Board of Directors have the authority
Commissioners, and Committee Members, the complaint to check all incoming WBS reports.
report will be submitted to the President Director;
b. If the complaint report relates to violations committed
by the President Director, the complaint report will be
submitted to the President Commissioner;
Annual Report 2024 463 PT Bank KB Bukopin Tbk
Page 464
Corporate Governance
The Handling of Complaints
1. The Whistleblower makes a complaint and sends it to KB Bank via the following means/media:
Email pedulikbbank@kbbank.co.id
Face to face Submit a complaint to the Anti Fraud & Special Investigation Department
Whatsapp 08119714005
SMS 08119714005
Letter Addressed to Anti Fraud & Special Investigation, KB Bank Building Jl. MT. Haryono Kav. 50-51 Jakarta 12770
E-Form Website http://bit.ly/PortaIWBSKBBank
2. WBS Manager receives complaints, records and documents iii) Incoming complaints regarding customer information
all the information. The documents that must be created and complaints regarding products and services
are as follows: (including office and ATM networks) are directed to
a. Whistleblowing System (WBS) complaint report; submit complaints to Customer Care Email and KB
b. Notes/recap of complaints submitted according to the Bank Call Center.
complaint scope category. iv) Investigation Team to carry out investigations (if the
3. The WBS Manager immediately reports the complaint to WBS report is included in the fraud category).
the Anti Fraud & Special Investigation Department Head, 6. The results of the investigation are stated in the form of
followed by an analysis of the complaint based on evidence an investigation report and submitted to the President
and supporting documents and provides recommendations Director and copied to the Relevant Director and the Board
on whether the complaint needs to be followed up or not. of Commissioners.
4. Complaints submitted via WBS media must be submitted 7. The results of the inspection and all WBS documents are
to the Anti-Fraud & Special Investigation Department Head documented by the Anti Fraud & Special Investigation
and it will be decided whether or not they will be examined Department and are categorized as confidential documents.
(investigated)/forwarded to the relevant work unit within 10 8. Management of WBS facilities/media applies the dual control
(ten) working days. principle with a direct appointment mechanism by the Anti
5. Anti Fraud & Special Investigation Department Head decides Fraud & Special Investigation Department Head.
to process the complaint report based on consideration of 9. Document Maintenance
information received via WBS media. The recommendations a. Anti Fraud & Special Investigation Department acts
given are as follows: as document custodian and is responsible for storing
a. Discontinued, due to incomplete information and documents in accordance with Policies/Procedures related
supporting documents; to archives.
i) Followed up in accordance with the recommendations b. A review of this Policy can be carried out at any time
of the Anti Fraud & Special Investigation Department in accordance with the scope of risks, needs and
Head by informing: developments of the Bank.
ii) Related Work Unit (If the WBS report is included in
the category of violations other than fraud, proposals
for improvement, violations of applicable labor rules
and regulations, and other matters outside those
mentioned above that can be equated with that).
Annual Report 2024 464 PT Bank KB Bukopin Tbk
Page 465
Flow Chart Whistleblowing
Anti Fraud
Customer Care
& Special
Whistleblower WBS Manager Related Work Units dan Call Center KB Investigation Team President Director
Investigation Dept
Bank
Head
Start
Receive Complaint
Submitting a
from the
Complaint
Complainant
If the report falls
under the category
of violations
other than fraud,
suggestions for
improvement,
violations of
applicable labor
Followed up provisions and
regulations and
other matters
If the report
is categorized
as a customer
complaint
Followed up
If the report
Validate falls into
Follow-up Followed up the fraud
category
Stopped
End
Receive
Investigation
Report
Results
Receive the results
of the investigation
report
Protection for Whistleblowers Types of Reports that Can be Reported
1. KB Bank will provide guarantees and protection to the reporter The scope of complaints that will be followed up through WBS
against the possibility of threats, intimidation, punishment or includes but is not limited to:
other unpleasant actions from any party as long as the reporter 1. Acts of Fraud
maintains the confidentiality of the complaint submitted Acts of deviation or omission that are intentionally carried
to any party and the report submitted is not in the form of out to deceive, defraud or manipulate the Bank, customers or
slander. other parties, which occur within the Bank and/or using Bank
2. The protection as referred to above includes all legal, physical facilities, resulting in the Bank, customers or other parties
and psychological protection if the reporter experiences suffering losses and/ or the perpetrator of the fraud obtains
threats, intimidation, punishment or any other unpleasant financial benefits either directly or indirectly;
action. 2. All forms of violations other than fraud with examples of
3. The protection as referred to above also applies to the actions including:
investigation team and parties who provide information a. Disclosing Bank secrets for personal interests,
related to complaints. b. Sexual harassment and immoral acts inside and outside
the Bank,
Annual Report 2024 465 PT Bank KB Bukopin Tbk
Page 466
Corporate Governance
c. Engaging in prohibited community activities, Whistleblowing System Socialization
d. Conflict of interest,
e. Norms and Ethics (Code of Conduct), Awareness of fraud risk is a crucial aspect in maintaining
f. Violations of the Bank’s internal regulations and applicable operational integrity at KB Bank. Therefore, the Anti Fraud &
external regulations, Special Investigation Department together with the Related Work
g. Acts that violate criminal or civil law or other statutory Units continue to educate employees about fraud prevention and
regulations, the Whistleblowing System mechanism.
h. Actions endanger work safety and environment, endanger
bank security, including endanger third party/customer As a preventive measure, various routine socialization programs
assets. are held to increase employee understanding of the potential for
3. Proposed Improvements financial crime. Educational materials cover various fraud modes
Provide suggestions to the Bank regarding gaps in procedures, and mitigation steps that need to be taken. The dissemination
suggestions for system improvements or other suggestions. of this information is strengthened through internal media such
4. Violation of applicable labor provisions and regulations. as Bukopin Office Communication (BOC) and postmaster email,
5. Customer Complaints so that all employees can be more aware of the threat of fraud
Customer complaints regarding products, services (including in the work environment.
office and ATM networks) or other complaints.
6. Other things apart from those mentioned above that can be With this approach, KB Bank ensures that every employee is
equated with it. ready to recognize and prevent fraud risks, in order to support
the creation of a safer and more trusted work environment..
Number of Complaints
Implementation of the Whistleblower policy as one way to reveal/disclose fraud that occurs. Throughout 2024, there were 24 (Twenty
Four) pieces of information reported through the Whistleblowing System, with details in the following table:
OTHERS
EMAIL FAX SMS WHATSAPP MAILBOX (PHONE/OTHER
INFORMATION)
Number of WBS
4 0 0 6 1 13
reported in 2024
The follow-up process can be seen in the table below:
Internal WBS Report 2024
Total Report 24
Completed 23
Proven 0
Not Proven 8
Information/Complaint in nature 13
Data is Incomplete and the Whistleblower does not Provide Additional Information/Data Requested 2
In Process of Completion 1
Annual Report 2024 466 PT Bank KB Bukopin Tbk
Page 467
TRANSPARENCY OF BAD GOVERNANCE PRACTICE
KB Bank continues to strive to strengthen proper GCG in order to maintain business sustainability and stakeholder trust. Every year, GCG
implementation policies and mechanisms are evaluated and refined to remain in line with regulatory developments and best practices.
Awareness of the negative impacts of weak governance drives KB Bank to always comply with the main principles of GCG, namely
transparency, accountability, independence, and fairness. With a strong commitment to good governance standards, KB Bank ensures
that all of its operational activities are carried out in accordance with applicable regulations. The following is the implementation of
the GCG principles applied:
No. Information Practice
1 Report on Company Activities that Pollute the Environment None
Important cases being faced by the Bank, subsidiaries, members of the Board of Directors and/or
2 None
members of the Board of Commissioners who are currently serving are not disclosed in the Annual Report
3 Non-compliance in disclosing the fulfillment of tax obligations None
Inconsistency in the presentation of the Annual Report and Financial Reports with applicable regulations
4 None
and SAK
5 Cases Related to Workers and Employees None
6 There is no disclosure of operating segments in the Financial Report None
7 There is a discrepancy between the Annual Report Book and the Digital Annual Report None
Annual Report 2024 467 PT Bank KB Bukopin Tbk
Page 468
Corporate Social Responsibility Annual Report 2024 468 PT Bank KB Bukopin Tbk
Page 469
Corporate Social
Responsibility
Annual Report 2024 469 PT Bank KB Bukopin Tbk
Page 470
Corporate Social Responsibility
CORPORATE SOCIAL RESPONSIBILITY
GOVERNANCE
KB Bank is always committed to implementing the Corporate Social and Environmental Responsibility (CSR) program with a structured,
systematic, integrated, and sustainable approach. This commitment is in line with the company's mission to provide optimal benefits
for stakeholders, including shareholders, employees, and the wider community, while still prioritizing concern for the environment.
KB Bank also supports the United Nations resolution on October 21, 2015, which has established the Sustainable Development Goals
(SDGs) as a global agenda.
Fundamentally, the Bank's CSR commitment and implementation refer to the principles of Good Corporate Governance and Good
Corporate Responsibility. The Bank's compliance with regulations covering economic, social, and environmental aspects is the main
indicator in measuring the effectiveness of the CSR program.
The implementation of the KB Bank CSR program is also a form of support for various strategic initiatives, namely:
1. Indonesian government has signed the Paris Agreement, an agreement in the Framework Convention;
2. United Nations Framework Convention on Climate Change (UNFCCC), regarding greenhouse gas (GHG) emission mitigation, adaptation,
and finance. Through the Paris Agreement, Indonesia is committed to supporting the reduction of climate change and preventing
global warming. This implementation must be carried out together throughout the world by ensuring the implementation of
development with low greenhouse gas (GHG) emissions and providing financing that is environmentally, socially and governance
(ESG) sound;
3. Instructions from the President of the Republic of Indonesia, Financial Services Authority (OJK) Regulations and OJK Circulars
regarding literacy and education as well as financial inclusion for the community;
4. National Strategy for Financial Inclusion (SNKI) which was inaugurated by the President of the Republic of Indonesia on 18
November 2016;
5. OJK Regulation no. 51/POJK.03/2017 regarding the implementation of Sustainable Finance for Financial Services Institutions,
Issuers and Public Companies. Commitment to conducting CSR activities that support the implementation of sustainable finance.
KB Bank realizes that a financial institution has a moral obligation to provide benefits for the community, including increasing
access for financial service to improve better economy, social conditions and quality of life. For this reason, KB Bank is committed in
continuing the CSR program consistently to strive a balance between business growth and social contribution to create sustainable
positive impacts.
KB Bank has formulated Sustainability Banking Principles as the main principles for managing the Company’s activities in the aspects:
customer, business strategy, banking operations, risk management, human capital and community development.
Sustainable
Pertumbuhan
economic growth
Implementation Ekonomi
of Sustainable
Penerapan by balancing
Berkelanjutan
Finance inKeuangan
the economic,
dengan social,
Berkelanjutan pada
Company andMenyelaraskan
environmental
Perseroan Kepentingan
interest
Ekonomi, Sosial dan
Lingkungan Hidup
Annual Report 2024 470 PT Bank KB Bukopin Tbk
Page 471
CSR PRINCIPLES AND LEGAL BASIS IN THE COMPANY
In general, the implementation of the KB Bank CSR program refers 5. Regulation of the Minister of Social Affairs of the Republic
to applicable laws and regulations, including: of Indonesia no. 13 of 2012 regarding the Business World
1. Law no. 40 of 2007 regarding Limited Liability Companies, Responsibility Forum in Implementing Social Welfare;
especially Article 1 paragraph 3; 6. Government Regulation No. 47 of 2012 regarding Social and
2. Law no. 8 of 1995 regarding Capital Markets; Environmental Responsibility;
3. Law no. 25 of 2007 regarding Capital Investment; 7. Financial Services Authority Regulation no. 51/POJK.03/2017
4. Law no. 32 of 2009 regarding Environmental Protection and regarding the Implementation of Sustainable Finance for
Management; Financial Services
Annual Report 2024 471 PT Bank KB Bukopin Tbk
Page 472
Corporate Social Responsibility
CSR ORGANIZATION STRUCTURE OF THE COMPANY
The implementation of CSR activities is coordinated by the Communication Work Unit. The person responsible for managing the CSR
program at KB Bank is in the Corporate Secretary Department under the supervision of the President Director. In its implementation,
CSR activities are often conducted in collaboration with other departments, branch offices, KB Kookmin Bank, KB Financial Group,
Subsidiary Companies, Baitul Maal KB Bank, KB Bank Club, KB Bank Employee Welfare Foundation, KB Bank Employee Cooperative,
Mosque Council, or other institutions.
As of 31 December 2024, the organization structure of the KB Bank CSR is as follows:
Board of Commissioners
President Director
Internal Audit Corporate Communication
Channel & Special Professional HQ, IT & Subsidiary Anti Fraud & Special President Director
Corporate Secretary
Audit Practices Audit Audit Investigation Secretary
President Director Secretariat & Protocol
Region I-V Audit Unit HQ Business Audit Unit Anti Fraud Unit
Quality Assurance, Secretary Unit Unit
Development & Data
Analytics Unit
Region I-V Auditor President Director Secretariat &
HQ Business Auditor Anti Fraud Staff
Secretary Staff Protocol Staff
Quality Assurance, Special Investigation Secretary to Director
Special Audit Unit Enablers & Risk ESG & CSR Unit
Development & Unit Section
Management Audit Unit
Data Analytics
Specialist
Secretary to
Enablers & Risk Special Investigation
Special Auditor CSR Unit Director
Management Auditor Staff
Audit Methodology, ESG Unit
Finance & Subsidiary
Reporting & Support Audit Unit
Unit
Finance & Subsidiary Liaison Officer Staff
Auditor
Audit
Methodology,
Reporting & IT Assurance Audit Unit
Support Specialist
IT Assurance Auditor
IT Development Audit
Unit
IT Development
Auditor
Annual Report 2024 472 PT Bank KB Bukopin Tbk
Page 473
Human Capital
Human Capital
Talent Acquisition
Business Partner
Corporate Talent Acquisition & Man Power HC Services &
Talent Management Career, Reward Industrial Relation
Communication Unit Employer Branding Reallocation & Learning & Information System
& HC Policy Unit & Performance & Employee
Unit Transfer Unit Development Unit Unit
Management Unit Management Unit
Corporate
Talent Acquisition
Communication Staff Man Power Talent HCIS Section
& Employer
Branding Staff Reallocation & Management & HC Career, Reward Learning &
Transfer Section Industrial Relation
Policy Section & Performance Development
& Employee
BoC Support Unit Management Management Section
Section HCIS Officer
Talent Acquisition Man Power Section
Officer Reallocation & Talent
Learning &
Transfer Officer Management
Development
BoC Support Staff & HC Policy Industrial HCIS Services
Officer
Officer Career, Reward Relation Officer Section
Employer Man Power & Performance
Branding Officer Reallocation & Management Development
BoD Support Unit Transfer Support Officer Outsourcing Program Officer HCIS Services
Staff Talent Management Officer
Management Officer
Talent & HC Policy
Acquisition Support Officer HCIS Services
BoD Support Staff Learning &
& Employer Support Staff
Development
Branding Foreign Handling
Support Staff
Support Staff Officer
MIS Analyst
Employee
Recognition & MIS Analyst
Discipline Section Officer
Employee
Recognition
& Discipline
Management
Officer
Annual Report 2024 473 PT Bank KB Bukopin Tbk
Page 474
Corporate Social Responsibility
VISION AND MISSION OF CORPORATE SOCIAL
RESPONSIBILITY
On the other hand, KB Bank has arranged the Sustainable Finance Roadmap Phase I to support the Bank's CSR program. This roadmap
has resulted in various initiatives that act as a basis for encouraging changes of business actors' mindset. As an initial step, referring
to the OJK guidelines, there are eight principles of Sustainable Finance introduced as guidelines for financial services institutions in
implementing the Sustainable Finance Plan, namely:
Responsible Investment Coordination and Colaboration
Social and Environmental Risk Inclusive
Management
PRINCIPLES OF
SUSTAINABLE
FINANCE
Informative Communication Governance
Development of Priority Leading Sectors Sustainable Business Strategies and Practices
Referring to the guidelines, the Bank has formulated four The Sustainable Finance Roadmap Phase II (2021-2025) is expected
main pillars in the Sustainable Finance Plan with the following to be a guideline for the financial services sector and a reference
objectives: for related Ministries/Institutions (K/L) in developing innovative
1. KB Bank Untuk Negeri aims to support the distribution of financing schemes. Based on the Sustainable Finance Roadmap
government program credit, financial inclusion, and improving Phase II (2021-2025), the following are the main priorities in its
the quality of human resources for Indonesian children. development:
2. KB Bank Care aims to increase the concern of KB Bank 1. Development of a green taxonomy that aims to classify
employees for the environment and natural resources in sustainable financing and investment activities in Indonesia.
every step of the Bank's business and operational activities. These 16 (sixteen) classifications are the basis for all
3. KB Bank Dari Kita Untuk Kita aims to support the development stakeholders in Indonesia in sustainable economic activities.
of quality and competitive internal KB Bank human resources. 2. Implementation of ESG (Environmental, Social, and
4. KB Bank Satu aims to improve organizational adjustments Governance) aspects into risk management with the aim of
by considering sustainable aspects related to social and increasing resilience and mitigating environmental and social
environment. risks that can affect the financial industry business process.
This effort is carried out through reporting on environmental,
To support the implementation of the Sustainable Finance social, and governance aspects, developing key performance
Roadmap, the Bank continues to adhere to the main pillars that indicators and supported by increasing the capacity of human
have been set by adjusting various supporting initiatives. The resources as a whole.
Sustainable Finance Roadmap Phase II focuses on the formation 3. Development of real programs is intended to provide
of a more comprehensive sustainable finance ecosystem, involving successful examples of innovative development of green
various stakeholders, and encouraging strengthening cooperation schemes to increase the role of the financial industry in
with external parties. sustainable financing. Implementation of real programs is
carried out through collaboration with related ministries/
Annual Report 2024 474 PT Bank KB Bukopin Tbk
Page 475
institutions and other stakeholders. This effort is in line with the development of the government's leading economic sectors and is the basis for developing a green financing scheme. 4. Innovation of sustainable financial products and services in order to accelerate the financial industry's transition towards sustainability is conducted by developing innovative schemes for financing/funding sustainable projects. Aspects that need to be considered in innovative schemes include information transparency, inclusiveness, expert support, long-term goals, and credibility. 5. A national campaign for sustainable finance that aims to build understanding of the importance of activities that consider environmental, social, and governance aspects. This effort is carried out through the formation of a communication strategy and various educational and socialization activities. Annual Report 2024 475 PT Bank KB Bukopin Tbk
Page 476
Corporate Social Responsibility
REALIZATION OF CSR FUND AND ACTIVITIES IN 2024
The implementation of CSR (Corporate Social Responsbility) program at KB Bank is carried out comprehensively and sustainably,
covering the planning, implementation, and evaluation stages. Each program is designed based on mapping the social, economic,
and environmental impacts resulting from the Bank's operational and business activities. This analysis is the basis for preparing a
plan while still considering the Bank's capacity and sustainability.
As a form of commitment to CSR, in 2024 the Bank allocated a budget of IDR 900,000,000 to support various CSR initiatives. The funds
are focused on four main areas, namely education, empowerment, society, social, and religion. In addition, in order to improve the
competence of human resources, the Bank also budgets 3.5% of the Employment Cost (BTK). Besides, the Bank has allocated budgets
of IDR 30,216,501,131 to develop better quality and competence of Human Resources development as part of efforts to develop more
qualified and competitive human resources. This budget is divided into several categories, namely Mandatory Training, Non-Mandatory
Training, and training operational budget.
In more detail, the following is the allocation of funds that have been budgeted by KB Bank to support the implementation of the CSR
program and HR development throughout 2024. In the Mandatory Training category, the budget allocated for Certification Competencies
is IDR 4,233,416,269 and Core Competencies is IDR 228,553,778, with a total of IDR 4,461,970,047. Meanwhile, in Non-Mandatory Training,
the largest allocation is given to Technical Competencies of IDR 24,141,681,796, followed by Soft Competencies of IDR 180,003,770 and
Managerial Competencies of IDR 31,474,895, with a total of IDR 24,353,160,461. In addition, the Bank also budgeted IDR 1,411,370,623 for
training operations. With this allocation, the Bank is committed to improving HR competencies through various training programs that
include technical, managerial, and certification skills in order to create a competitive and professional workforce, and also contribute
significantly to improving community welfare and preserving the environment.
The following is more detailed information of funds allocation that have been budgeted by KB Bank to support the implementation
of the TJSL program throughout 2024.
No. Scope Nominal
1 Education IDR 130,000,000
2 Community Empowerment IDR 50,000,000
3 Social IDR 94,786,799
4 Religious Affairs IDR 432,000,000
Align with the vision of sustainability initiated by the government, KB Bank's CSR program in 2024 is directed to contribute to realizing
this vision. The implementation of the program continues to consider the dynamics of the national economy and the company's
internal conditions so that its implementation runs effectively and sustainably.
In an effort to provide a broader positive impact, KB Bank presents various superior initiatives in the CSR program throughout 2024.
These programs are designed to address social, economic, and environmental needs that are relevant to current developments,
while strengthening the Bank's role in encouraging inclusive and sustainable development. Some of the main programs that are the
focus in 2024 include:
Sustainable Development
No. CSR Activity Type
Goals
Explanation Achievement
Budget Allocation IDR
Distribution of Support for Distribution of Takjil and dinner
147,000,000
Ramadhan Activities (Iftar for residents and drivers passing
1 SDGs No.2 – Zero Hunger
together) through Ar Ridho & Al Ar Ridho & Al Ikhlas mosque
Implementation period: March
Ikhlas Mosque. area
13 – April 05, 2024
Annual Report 2024 476 PT Bank KB Bukopin Tbk
Page 477
Sustainable Development
No. CSR Activity Type
Goals
Explanation Achievement
Distribution of Qurban animals
Budget Allocation IDR
to residents who are entitled
275,000,000
to receive them around Cikoko, A total of 10 cows are distributed
2 SDGs No.2 – Zero Hunger
Teber, S.Parman, Darus Saadah for Qurban
Implementation period: June
Sentul Foundation and proposal
17, 2024
submitted.
Budget Allocation IDR The purpose of this Social
Support for the Social Service
20,000,000 Service Program focuses on
Activity “Blood Donation and SDGs No. 3- Healthy Life and
3 ensuring healthy lives and
Mass Circumcision” carried out by Well-Being
Implementation Period: supporting well-being for all
Alumni of SMP XIII Jakarta.
June 22, 2024 ages.
This program aims to assist the
government's program to reduce
Budget Allocation IDR stunting rates in Indonesia while
7,000,000 strengthening a culture of care
CSR Activity “Sharing Kindness
4 SDGs No.2 – Zero Hunger among KB Bank employees and
with KB Bank Indonesia”.
Implementation Period: KBFG affiliates in Indonesia.
October 12, 2024 The activity was carried out in
a marginal area in Rawa Indah,
North Jakarta.
Represents the values of
Budget Allocation IDR
Educational Scholarship Support innovation, hard work, and
100,000,000,-
for Ji Da Bin, a talented young SDGs No. 4 – Quality inclusivity which are in line
5
football athlete of Indonesian- Education with KB Bank's commitment to
Implementation Period:
South Korean blood. inspire the young generation of
October 18, 2024
Indonesia.
Annual Report 2024 477 PT Bank KB Bukopin Tbk
Page 478
Corporate Social Responsibility
STATEMENTS REGARDING CSR ACTIVITIES AS
DISCLOSED IN THE SUSTAINABILITY REPORT
Information regarding KB Bank’s Social and Environmental 4. Explanation from the Board of Directors;
Responsibility (CSR) program in 2024 has been comprehensively 5. Sustainability Governance;
disclosed in the Bank’s Sustainability Report for the 2024 Financial 6. Sustainability Performance (economic, social, and
Year which is presented separately. However, the information environmental);
is an inseparable part of this Annual Report as directed by the 7. Written Verification from an Independent Party;
Financial Services Authority Circular Letter No. 16/SEOJK.04/2021. 8. Readers’ Feedback Sheet; And
9. Company Responses to Previous Year’s Report Feedback.
The contents of the KB Bank Sustainability Report for the 2024
Financial Year include the points as directed by SEOJK No. 16/ The Bank’s CSR program is always aligned with the company’s
SEOJK.04/2021, namely as follows: vision and mission as stated in the RAKB which is implemented in
1. Explanation of Sustainability Strategy; a strategic, systematic, and sustainable manner. Apart from being
2. Overview of Sustainability Aspects (economic, social, and expected to improve its corporate image, the CSR Bank program
environmental); is also aimed at providing a positive impact on society and the
3. Brief Company Profile; environment in order to achieve the Sustainable Development
Goals.
Annual Report 2024 478 PT Bank KB Bukopin Tbk
Page 479
Annual Report 2024 479 PT Bank KB Bukopin Tbk
Page 480
Laporan Manajemen Laporan Tahunan 2024 480 PT Bank KB Bukopin Tbk
Page 481
Financial
Report
Laporan Tahunan 2024 481 PT Bank KB Bukopin Tbk
Page 482
PT Bank KB Bukopin Tbk Dan Entitas Anak/And Subsidiaries Laporan Keuangan Konsolidasian/ Consolidated Financial Statements Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2024 dan 2023/ For theYears Ended as at December 31, 2024 and 2023
Page 483
PT BANK KB BUKOPIN TBK DAN ENTITAS ANAK/AND SUBSIDIARIES
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
Laporan Auditor Independen/Independent Auditors’ Report
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian
PT Bank KB Bukopin Tbk dan Entitas Anak untuk Tahun-tahun yang Berakhir 31 Desember
2024 dan 2023/
The Directors’ Statement on the Responsibility for Consolidated Financial Statements of
PT Bank KB Bukopin Tbk and Subsidiaries for the Years Ended December 31, 2024 and 2023
LAPORAN KEUANGAN KONSOLIDASIAN - Untuk Tahun-tahun yang Berakhir 31 Desember
2024 dan 2023/
CONSOLIDATED FINANCIAL STATEMENTS - For the Years Ended December 31, 2024 and
2023
Laporan Posisi Keuangan Konsolidasian/Consolidated Statements of Financial
Position………………………………………………………………………………………………… 1-2
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/Consolidated
Statements of Profit or Loss and Other Comprehensive Income…………………………... 3-4
Laporan Perubahan Ekuitas Konsolidasian/Consolidated Statements of Changes in
Equity……………………………………………………………………………………………… 5-6
Laporan Arus Kas Konsolidasian/Consolidated Statements of Cash Flows…………………… 7-8
Catatan atas Laporan Keuangan Konsolidasian/Notes to Consolidated Financial
Statements……………………………………………………………………………………….. 9-224
Informasi Tambahan/Additional Information……………………………………………………….. 225-233
Lampiran/
Attachment
Laporan Posisi Keuangan Entitas Induk/Statements of Financial Position of Parent Entity………. 1
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Entitas Induk/Statements of Profit or
Loss and Other Comprehensive Income of Parent Entity…………………………………………….. 2
Laporan Perubahaan Ekuitas Entitas Induk/Statements of Changes in Equity of Parent
Entity………………………………………………………………………………………………………... 3
Laporan Arus Kas Entitas Induk/Statements of Cash Flows of Parent Entity………………………. 4
Pengungkapan Lainnya/Other Disclosures……………………………………………………………… 5
Page 484
Page 485
Page 486
Page 487
Page 488
Page 489
Page 490
Page 491
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
Tanggal 31 Desember 2024 As at December 31, 2024
(Angka-angka disajikan dalam jutaan Rupiah, kecuali (Figures are presented in million Rupiah, unless
dinyatakan lain) otherwise stated)
Catatan/
2024 Notes 2023
ASET ASSETS
Kas 369.083 3,46,51 289.184 Cash
Giro pada Bank Indonesia 2.672.478 4,46,51 3.205.619 Current accounts with Bank Indonesia
Giro pada bank lain: 5,46,38 Current accounts with other banks:
Pihak berelasi 10.585 6.377 Related party
Pihak ketiga 386.552 336.504 Third parties
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (300) (300) impairment losses
Current accounts with
Giro pada bank lain - neto 396.837 342.581 other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain: 6,46,51 and other banks:
Pihak ketiga 2.798.303 2.133.567 Third parties
Surat-surat berharga: 7,46,51 Marketable securities:
Diukur pada nilai Fair value through
wajar melalui laba rugi 7.467.153 5.322.930 profit or loss
Diukur pada nilai Fair value through
wajar melalui penghasilan other comprehensive
komprehensif lain 4.345.452 3.067.387 income
Diukur pada biaya Measured at
perolehan diamortisasi 9.954.506 9.145.932 amortized cost
21.767.111 17.536.249
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (280) (109) impairment losses
Surat-surat berharga - neto 21.766.831 17.536.140 Marketable securities - net
Surat-surat berharga Marketable securities
yang dibeli dengan janji purchased with agreements
dijual kembali - neto - 8,46,51 2.572.152 to resell - net
Tagihan derivatif 12.054 11,46,51 3.040 Derivative receivables
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah: 9,40,46,51 financing/receivables:
Pihak berelasi 339.983 38 641.005 Related parties
Pihak ketiga 47.187.503 48.777.611 Third parties
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (2.992.197) (3.582.834) impairment losses
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah - neto 44.535.289 45.835.782 financing/receivables - net
Tagihan akseptasi 84.279 10,40,46 132.577 Acceptance receivables
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (1.200) (1.613) impairment losses
Tagihan akseptasi - neto 83.079 130.964 Acceptance receivables - net
Penyertaan saham 15 12,46 15 Investments in shares
Aset tetap dan aset hak guna 4.776.998 13 4.646.734 Fixed assets and right of use assets
Dikurangi: Akumulasi penyusutan (1.456.694) (1.413.059) Less: Accumulated depreciation
Fixed assets and right of use
Aset tetap dan aset hak guna - neto 3.320.304 3.233.675 assets - net
Aset pajak tangguhan - neto 1.258.561 21 2.670.543 Deferred tax assets - net
Aset takberwujud 636.119 14 635.815 Intangible assets
Dikurangi: Akumulasi Less: Accumulated
amortisasi dan amortization and
penurunan nilai (365.312) (350.230) impairment losses
Aset tak berwujud - neto 270.807 285.585 Intangible assets - net
Aset lain-lain - neto 5.591.657 15,46,51 6.068.453 Other assets - net
TOTAL ASET 83.075.298 84.307.300 TOTAL ASSETS
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-1-
Page 492
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of
Tanggal 31 Desember 2024 (lanjutan) Financial Position (continued)
(Angka-angka disajikan dalam jutaan Rupiah, kecuali As at December 31, 2024
dinyatakan lain) (Figures are presented in million Rupiah, unless
otherwise stated)
Catatan/
2024 Notes 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 401.263 16,46,51 431.402 Liabilities immediately payable
Simpanan nasabah: 17,18,19,46,51 Deposits from customers:
Giro: 17 Demand deposits:
Pihak berelasi 3.203 38 9.094 Related parties
Pihak ketiga 6.286.045 3.168.554 Third parties
Tabungan : 18 Saving deposits:
Pihak berelasi 45.260 38 18.491 Related parties
Pihak ketiga 6.870.242 6.854.693 Third parties
Deposito berjangka: 19 Time deposits:
Pihak berelasi 42.412 38 40.311 Related parties
Pihak ketiga 33.345.996 34.698.000 Third parties
Simpanan dari bank lain: 20,46 Deposits from other banks:
Pihak berelasi 2.710.649 38 7.699.413 Related parties
Pihak ketiga 170.537 187.308 Third parties
Surat-surat berharga Marketable securities
yang dijual dengan janji sold with agreements
dibeli kembali - neto 3.739.878 22,46 219.631 to repurchase - net
Liabilitas derivatif 3.641 11,51,46 808 Derivative payables
Liabilitas akseptasi 84.279 10,46,51 132.577 Acceptance payables
Pinjaman yang diterima: 23,46,51 Borrowings:
Pihak berelasi 6.557.175 38 6.544.886 Related parties
Pihak ketiga 7.363.469 5.159.606 Third parties
Surat berharga yang diterbitkan 5.790.158 24,46 3.397.588 Marketable securities issued
Utang pajak 60.903 21a 64.635 Tax payables
Liabilitas lain-lain 1.638.402 26,51 1.570.140 Other liabilities
TOTAL LIABILITAS 75.113.512 70.197.137 TOTAL LIABILITIES
EKUITAS YANG DAPAT EQUITY ATTRIBUTABLE TO
DIATRIBUSIKAN KEPADA HOLDERS OF
PEMILIK ENTITAS INDUK THE PARENT ENTITY
Modal saham Share capital
Saham biasa kelas A - niIai Common A shares -
nominal Rp10.000 (nilai penuh) Rp10,000 (full amount) par value
Saham biasa kelas B - Common B shares -
niIai nominal Rp100 (nilai penuh) Rp100 (full amount) par value
Modal dasar Authorized capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
207.866.202.200 207,866,202,200 shares
Modal ditempatkan dan Issued and fully paid
disetor penuh capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
187.866.201.892 saham per 187,866,201,892 shares
31 Desember 2024 as at December 31, 2024
dan 2023 19.000.000 27a 19.000.000 and 2023
Tambahan modal disetor 8.225.767 27b 8.225.767 Additional paid-in capital
Surplus revaluasi aset 1.816.965 13 1.603.893 Asset revaluation surplus
Keuntungan (kerugian) yang belum
direalisasi atas surat-surat Unrealized gain (loss)
berharga dalam kelompok on fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain - marketable securities -
setelah pajak tangguhan (14.149) 7.563 net of deferred tax
Akumulasi defisit (21.041.182) (14.700.914) Accumulated deficit
7.987.401 14.136.309
Kepentingan non-pengendali (25.615) 28 (26.146) Non-controlling interest
TOTAL EKUITAS 7.961.786 14.110.163 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 83.075.298 84.307.300 TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-2-
Page 493
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss
Komprehensif Konsolidasian and Other Comprehensive Income
Untuk Tahun yang Berakhir Pada Tanggal-tanggal For the Years Ended December 31, 2024
31 Desember 2024 (Figures are presented in million Rupiah, unless
(Angka-angka disajikan dalam jutaan Rupiah, kecuali otherwise stated)
dinyatakan lain)
Catatan/
2024 Notes 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga dan syariah 29 Interest and sharia income
Pendapatan bunga 4.931.273 4.374.694 Interest income
Pendapatan syariah 522.826 486.942 Sharia income
Total pendapatan bunga
dan syariah 5.454.099 4.861.636 Total interest and sharia income
Beban bunga dan syariah 30 Interest expense and sharia charges
Beban bunga (3.965.208) (3.746.710) Interest expense
Beban syariah (336.166) (306.044) Sharia charges
Total beban bunga dan Total interest expense
syariah (4.301.374) (4.052.754) and sharia charges
Pendapatan bunga Interest and sharia
dan syariah - neto 1.152.725 808.882 income - net
Pendapatan operasional lainnya Other operating income
Provisi dan komisi lainnya 229.948 31 333.732 Other fees and commissions
Keuntungan Gain on foreign
selisih kurs - neto 40.476 29.265 exchange - net
Keuntungan (kerugian) atas penjualan Gain (loss) on sale of marketable
surat-surat berharga - neto 1.586 (8.899) securities - net
Lain-lain 78.036 102.429 Others
Total pendapatan Total other operating
operasional lainnya 350.046 456.527 income
Penyisihan kerugian penurunan nilai Provision of allowance for impairment
atas aset keuangan - neto (3.452.900) 32 (5.537.792) losses on financial assets - net
Keuntungan transaksi Gain from foreign
mata uang asing - neto 6.180 5.235 exchange transactions - net
Penyisihan estimasi keuntungan Provision for gain
atas komitmen dan on commitments
kontinjensi - neto 5.385 25 1.999 and contingencies - net
Beban penyisihan Provision of allowance
kerugian penurunan nilai atas for impairment losses
aset non-keuangan - neto (798.341) (269.055) on non-financial assets - net
Keuntungan (kerugian) dari Gain (loss) from changes
perubahan nilai wajar aset in fair value of financial
keuangan (23.246) 155.384 assets
Beban operasional lainnya: Other operating expenses:
Umum dan administrasi (1.119.658) 33 (1.371.594) General and administrative
Gaji dan tunjangan karyawan (824.226) 34 (809.976) Salaries and employee benefits
Premi program Premium on government
penjaminan pemerintah (82.152) 30 (98.812) guarantee program
Total beban operasional Iainnya (2.026.036) (2.280.382) Total other operating expenses
RUGI OPERASIONAL (4.786.187) (6.659.202) LOSS FROM OPERATIONS
BEBAN NON- NON-OPERATING
OPERASIONAL - NETO (118.033) 35 (128.185) EXPENSE - NET
RUGI SEBELUM LOSS BEFORE
BEBAN PAJAK PENGHASILAN (4.904.220) (6.787.387) INCOME TAX EXPENSE
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-3-
Page 494
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss
Komprehensif Konsolidasian (lanjutan) and Other Comprehensive Income (continued)
Untuk Tahun yang Berakhir Pada Tanggal-tanggal For the Years Ended December 31, 2024
31 Desember 2024 (Figures are presented in million Rupiah, unless
(Angka-angka disajikan dalam jutaan Rupiah, kecuali otherwise stated)
dinyatakan lain)
Catatan/
2024 Notes 2023
MANFAAT (BEBAN)
PAJAK PENGHASILAN TAX BENEFIT (EXPENSE)
Kini (3.159) 21b - Current
Tangguhan (1.421.241) 21b 731.684 Deferred
(Beban) Manfaat pajak penghasilan
- neto (1.424.400) 731.684 (Expense) Income tax benefit - net
RUGI TAHUN BERJALAN (6.328.620) (6.055.703) LOSS FOR THE YEAR
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN: INCOME (LOSS):
Pos yang tidak akan Item that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Pengukuran kembali keuntungan Remeasurement of
(kerugian) atas gain (loss) on defined
program imbalan pasti (14.252) 37 8.640 benefit plans
Perubahan surplus
(defisit) revaluasi aset 213.072 13 (1.756) Revaluation surplus (deficit)
Pajak penghasilan terkait pos Income tax related to item
yang tidak akan direklasifikasi that will not be reclasified
ke laba rugi 3.135 21c (1.900) to profit or loss
Pos-pos yang akan direklasifikasi Items that may be reclassified
ke laba rugi: subsequently to profit or loss:
Perubahan nilai wajar Changes in fair value
surat-surat berharga dalam of fair value through
kelompok nilai wajar melalui other comprehensive income
penghasilan komprehensif lain (27.836) 6.330 marketable securities
Pajak penghasilan terkait pos Income tax related to item
yang akan direklasifikasi that will be reclassified
ke laba rugi 6.124 21c (1.392) to profit or loss
Penghasilan (Beban) Other comprehensive
komprehensif lain - neto 180.243 9.922 income (loss) - net
Total rugi komprehensif Total comprehensive
tahun berjalan (6.148.377) (6.045.781) loss for the year
Rugi tahun berjalan yang Loss for the year
dapat diatribusikan kepada: attributable to:
Equity holders of the
Pemilik entitas induk (6.329.138) (6.034.077) parent entity
Kepentingan non-pengendali 518 (21.626) Non-controlling interest
(6.328.620) (6.055.703)
Total rugi komprehensif tahun Total comprehensive
berjalan yang dapat loss for the year
diatribusikan kepada: attributable to:
Equity holders of the
Pemilik entitas induk (6.148.908) (6.024.463) parent entity
Kepentingan non-pengendali 531 28 (21.318) Non-controlling interest
(6.148.377) (6.045.781)
RUGI PER SAHAM LOSS PER SHARE
Dasar/dilusian (nilai penuh) (34) 48 (61) Basic/diluted (full amount)
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-4-
Page 495
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statements of Changes In Equity
Untuk Tahun yang Berakhir Untuk tanggal-tanggal pada 31 Desember 2024 dan 2023 For the Years Ended December 31, 2024 and 2023
(Angka-angka disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Figures are presented in million Rupiah, unless otherwise stated)
Keuntungan (kerugian)
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains (loss) on and
Ditempatkan Fair Value through
dan Disetor Tambahan Uang Muka Surplus Other Kepentingan
Penuh/ Modal Setoran Modal/ Revaluasi Aset/ Comprehensive Akumulasi Non-Pengendali/
Issued and Disetor/ Advance for Asset Income Marketable defisit/ Non-
Catatan/ Fully Paid Additional Future Shares Revaluation Securities - Net Accumulated Controlling Total Ekuitas/
Notes Capital Paid-in Capital Subscription Surplus of Deferred Tax deficit Total Interest Total Equity
Balance as at
Saldo per 1 Januari 2023 7.000.000 8.286.428 3.000.000 1.605.649 2.625 (8.673.269) 11.221.433 (4.828) 11.216.605 January 1, 2023
Realisasi uang muka setoran Realization of advance for
modal 27 3.000.000 - (3.000.000) - - - - - - future shares
Penerimaan dana PUT VII 27 9.000.000 (60.661) - - - - 8.939.339 - 8.939.339 Receipt of LPO VII funds
Keuntungan yang belum
direalisasi atas surat-surat
berharga dalam Unrealized income on
kelompok nilai wajar fair value through other
diukur melalui penghasilan comprehensive income
komprehensif lain - marketable securities -
setelah pajak tangguhan - - - - 4.938 - 4.938 - 4.938 net of deferred tax
Derecognition of fixed asset
Penghentian revaluasi aset tetap 13 - - - (1.756) - - (1.756) - (1.756) revaluation
Pengukuran kembali Remeasurement
atas program imbalan pasti - on defined benefit plans -
setelah pajak tangguhan - - - - - 6.432 6.432 308 6.740 net of deferred tax
Rugi tahun berjalan - - - - - (6.034.077) (6.034.077) (21.626) (6.055.703) Loss for the year
Balance as at
Saldo per 31 Desember 2023 19.000.000 8.225.767 - 1.603.893 7.563 (14.700.914) 14.136.309 (26.146) 14.110.163 December 31, 2023
Lihat Catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari See accompanying Notes to the consolidated financial statements which are an integral part of the
laporan keuangan konsolidasian. consolidated financial statements.
-5-
Page 496
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Perubahan Ekuitas Konsolidasian (lanjutan) Consolidated Statements of Changes In Equity (continued)
Untuk Tahun yang Berakhir Untuk tanggal-tanggal pada 31 Desember 2024 dan 2023 For the Years Ended December 31, 2024 and 2023
(Angka-angka disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Figures are presented in million Rupiah, unless otherwise stated)
Keuntungan (kerugian)
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains (loss) on and
Ditempatkan Fair Value through
dan Disetor Tambahan Uang Muka Surplus Other Kepentingan
Penuh/ Modal Setoran Modal/ Revaluasi Aset/ Comprehensive Akumulasi Non-Pengendali/
Issued and Disetor/ Advance for Asset Income Marketable defisit/ Non-
Catatan/ Fully Paid Additional Future Shares Revaluation Securities Net - Accumulated Controlling Total Ekuitas/
Notes Capital Paid-in Capital Subscription Surplus of Deferred Tax deficit Total Interest Total Equity
Balance as at
Saldo per 1 Januari 2024 19.000.000 8.225.767 - 1.603.893 7.563 (14.700.914) 14.136.309 (26.146) 14.110.163 January 1, 2024
Kerugian yang belum
direalisasi atas surat-surat
berharga dalam Unrealized loss on
kelompok nilai wajar fair value through other
diukur melalui penghasilan comprehensive income
komprehensif lain - marketable securities -
setelah pajak tangguhan - - - - (21.712) - (21.712) - (21.712) net of deferred tax
Revaluasi aset tetap 13 - - - 213.072 - - 213.072 - 213.072 Fixed asset revaluation
Pengukuran kembali Remeasurement
atas program imbalan pasti - on defined benefit plans -
setelah pajak tangguhan - - - - - (11.130) (11.130) 13 (11.117) net of deferred tax
Rugi tahun berjalan - - - - - (6.329.138) (6.329.138) 518 (6.328.620) Loss for the year
Balance as at
Saldo per 31 Desember 2024 19.000.000 8.225.767 - 1.816.965 (14.149) (21.041.182) 7.987.401 (25.615) 7.961.786 December 31, 2024
Lihat Catatan atas laporan keuangan konsolidasian yang merupakan bagian yang tidak terpisahkan dari See accompanying Notes to the consolidated financial statements which are an integral part of the
laporan keuangan konsolidasian. consolidated financial statements.
-6-
Page 497
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Arus Kas Konsolidasian Consolidated Statements of Cash Flows
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Angka-angka disajikan dalam jutaan Rupiah, kecuali otherwise stated)
dinyatakan lain)
Catatan/
2024 Notes 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 4.703.334 4.445.205 Receipts from interest
Penerimaan pendapatan syariah 522.826 486.942 Receipts from sharia income
Pembayaran bunga (3.534.442) (4.109.898) Payment of interest
Pembayaran beban syariah (336.166) (306.044) Payments of sharia charges
Pendapatan (beban) Other operating income
operasional Iainnya 326.801 351.755 (expense)
Penerimaan kembali kredit Recoveries from written-off
yang telah dihapusbukukan 111.243 9p 177.584 loans
Pembayaran gaji dan Payments of salaries and
tunjangan karyawan (821.006) (937.763) employee benefits
Beban operasional Iainnya (2.046.652) (1.237.851) Other operating expense
Beban (pendapatan) Non - operating
non operasional (109.653) (123.249) expenses (income)
Pembayaran pajak Payments of corporate
penghasilan badan (3.159) - income taxes
Pengeluaran kas sebelum Cash payments before changes
perubahan dalam aset dan in operating assets
liabilitas operasi (1.186.874) (1.253.319) and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Decrease (increase) in operating
Penurunan (kenaikan) aset operasi: assets:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain yang jatuh tempo and other banks with original
lebih dari 3 bulan maturities of more than 3
sejak tanggal perolehan - (17.000) months from acquisition date
Surat-surat berharga - Marketable securities -
diukur pada nilai wajar at fair value through
melalui laba rugi 1.367.969 2.929.462 profit or loss
Surat-surat berharga - diukur pada Marketable securities -
biaya perolehan diamortisasi 187.066 495.880 amortized cost
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah (2.263.650) (3.134.725) financing/receivables
Tagihan akseptasi (47.885) 113.829 Acceptances receivable
Aset lain-lain (2.200.695) (492.929) Other assets
Kenaikan (penurunan) Increase (decrease)
liabilitas operasi: in operating liabilities:
Liabilitas segera (30.140) 42.880 Liabilities immediately payable
Simpanan nasabah: Deposits from customers:
Giro 3.111.600 (400.279) Current accounts
Tabungan 42.318 (82.600) Savings deposits
Deposito berjangka (1.349.903) (6.690.348) Time deposits
Simpanan dari bank lain (5.005.535) (2.494.654) Deposits from other banks
Liabilitas akseptasi (48.298) 115.231 Acceptances payable
Utang pajak (3.732) 8.139 Tax payables
Liabilitas lain-lain (17.729) 694.625 Other liabilities
Kas neto digunakan Net cash used in
untuk aktivitas operasi (7.445.488) (10.165.808) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan
surat-surat berharga - Receipts from sale of
diukur pada nilai wajar marketable securities -
melalui penghasilan fair value through other
komprehensif lain 2.422.243 260.000 comprehensive income
Penerimaan dari surat-surat Receipts from matured
berharga yang jatuh tempo 63.346.749 11.725.517 marketable securities
Pembelian surat-surat berharga -
diukur pada nilai wajar Purchase of marketable
melalui penghasilan securities - fair value
komprehensif lain dan through other
diukur pada biaya perolehan comprehensive income
diamortisasi (68.040.087) (20.804.241) and amortized cost
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-7-
Page 498
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Laporan Arus Kas Konsolidasian (lanjutan) Consolidated Statements of Cash Flows (continued)
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Angka-angka disajikan dalam jutaan Rupiah, kecuali otherwise stated)
dinyatakan lain)
Catatan/
2024 Notes 2023
Penerimaan dari surat-surat Receipts from matured marketable
berharga yang dibeli dengan janji securities purchased with
dijual kembali yang jatuh tempo 27.260.447 57.780.679 agreements to resell
Pembayaran atas surat-surat Payments of marketable
berharga yang dibeli dengan securities purchased with
janji dijual kembali (24.688.295) (60.352.831) agreements to resell
Pembelian aset tetap (51.661) 13 (60.766) Purchase of fixed assets
Hasil penjualan aset tetap 27.759 13 7.200 Proceeds from sale of fixed assets
Pembelian piranti lunak (304) 14 (150.766) Purchase of software
Kas neto diperoleh dari (digunakan) Net cash provided by (used in)
untuk aktivitas investasi 276.851 (11.595.208) investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari surat-surat Receipts from marketable
berharga yang dijual dengan securities sold with agreements
janji dibeli kembali 64.573.590 9.127.534 to repurchase
Pembayaran atas surat-surat Payments of
berharga yang dijual matured marketable
dengan janji dibeli kembali securities sold with
yang jatuh tempo (61.385.463) (8.907.903) agreements to repurchase
Penerimaan dari pinjaman
yang diterima 6.406.032 1.246.416 Proceeds from borrowings
Pembayaran pinjaman yang diterima (4.205.755) (742.055) Payment of borrowings
Penerimaan modal dari Penawaran Receipt from Limited
Umum Terbatas VII - 27 8.939.339 Public Offering VII
Penerimaan atas global Receipts of global
obligasi senior 4.794.662 - bonds issuance
Pembayaran atas penerbitan Payment of marketable
Surat berharga yang diterbitkan (2.405.000) - securities issued
Kas neto diperoleh dari Net cash provided by
aktivitas pendanaan 7.778.066 9.663.331 financing activities
PENINGKATAN (PENURUNAN) NET INCREASE (DECREASE)
NETO KAS DAN IN CASH AND CASH
SETARA KAS 609.429 (12.097.685) EQUIVALENTS
Pengaruh perubahan kurs Effects of foreign currency
mata uang asing (326.679) 492.085 exchange rate changes
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS AT
AWAL TAHUN/PERIODE 5.953.951 17.559.551 BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 6.236.701 5.953.951 AT END OF THE YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 369.083 3 289.184 Cash
Current accounts with
Giro pada Bank Indonesia 2.672.478 4 3.205.619 Bank Indonesia
Current accounts with
Giro pada bank lain 396.837 5 342.581 other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain yang jatuh tempo other banks with original maturities
dalam 3 bulan atau kurang sejak of 3 months or less
tanggal perolehan 2.798.303 6 2.116.567 from acquisition date
Total 6.236.701 5.953.951 Total
Lihat Catatan atas laporan keuangan konsolidasian yang See accompanying Notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements which are an integral part of the consolidated
keuangan konsolidasian. financial statements.
-8-
Page 499
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum 1. General
a. Pendirian Bank a. Establishment of the Bank
PT Bank KB Bukopin Tbk (“Bank”) didirikan di PT Bank KB Bukopin Tbk (the “Bank”) was
Republik lndonesia pada tanggal 10 Juli 1970 established in the Republic of Indonesia on
dengan nama Bank Umum Koperasi Indonesia July 10, 1970 as Bank Umum Koperasi
(disingkat Bukopin) yang disahkan sebagai Indonesia (abbreviated to Bukopin) based on
badan hukum berdasarkan Surat Keputusan Decision Letter No. 13/Dirjen/Kop/70 of the
Direktorat Jenderal Koperasi No. 13/Dirjen/ Directorate General for Cooperatives and was
Kop/70 dan didaftarkan dalam Daftar Umum registered in the General List of the Directorate
Direktorat Jenderal Koperasi No. 8251 pada General for Cooperatives No. 8251 on the same
tanggal yang sama. Bank mulai melakukan date. The Bank started its commercial
usaha komersial sebagai Bank umum koperasi operations as a cooperative Bank in Indonesia
di Indonesia sejak tanggal 16 Maret 1971 on March 16, 1971 upon the approval of the
dengan izin Menteri Keuangan dalam Surat Ministry of Finance in its Decision Letter
Keputusan No. Kep-078/DDK/II/3/1971 tanggal No. Kep-078/DDK/II/3/1971 dated March 16,
16 Maret 1971. 1971.
Menurut Anggaran Dasar, usaha Bank According to its Articles of Association, the
mencakup segala kegiatan Bank umum Bank’s scope of activities includes all
sebagaimana dimaksud dalam Undang- commercial Banking activities as defined in the
Undang Perbankan dengan tujuan utama Banking Law, with the main objective of
memperhatikan dan melayani kepentingan providing services to cooperatives in Indonesia
gerakan koperasi di Indonesia sesuai dengan in accordance with the Law on Cooperatives.
Undang-Undang Perkoperasian yang berlaku. During its growth, the Bank merged with certain
Dalam perkembangannya, Bank telah cooperative Banks. The change in the name
melakukan penggabungan usaha dengan from Bank Umum Koperasi Indonesia (Bukopin)
beberapa Bank umum koperasi. Perubahan to Bank Bukopin was approved during the
nama Bank Umum Koperasi Indonesia Cooperative Members’ Meeting of Bank Umum
(Bukopin) menjadi Bank Bukopin disahkan Koperasi Indonesia as stated in letter
dalam Rapat Anggota Bank Umum Koperasi No. 03/RA/XIl/89 dated January 2, 1990.
Indonesia yang dituangkan dalam surat
No. 03/RA/XII/89 tanggaI 2 Januari 1990.
Dalam Rapat Khusus Anggota Bank, yang During the Special Meeting of the Members of
dinyatakan dengan akta notaris No. 4 tanggal Bank, the minutes of which were covered by
2 Desember 1992 dari Notaris Muhani Salim, notarial deed No. 4 dated December 2, 1992 of
S.H., para anggota menyetujui untuk Notary Muhani Salim, S.H., the cooperative
mengubah status badan hukum Bank dari members agreed to change the Bank’s legal
koperasi menjadi perseroan terbatas. Akta entity from a cooperative to a limited liability
pendirian yang berkaitan dengan perubahan company. The Bank’s deed of establishment
status badan hukum Bank dinyatakan dengan and the amendment relating to the change in
akta notaris No. 126 tanggal 25 Februari 1993 legal entity were covered by notarial deed
dari Notaris Muhani Salim, S.H., beserta No. 126 dated February 25, 1993 of Notary
pembetulannya, dengan akta notaris No. 118 Muhani Salim, S.H., and notarial deed No. 118
tanggal 28 Mei 1993 dari notaris yang sama. dated May 28, 1993 of the same notary,
respectively.
Perubahan ini telah disahkan oleh Menteri These changes were approved by the Minister
Kehakiman Republik lndonesia dalam Surat of Justice of the Republic of Indonesia in its
Keputusan No. C2-5332.HT.01.01.TH.93 Decision Letter No. C2-5332.HT.01.01.TH.93
tanggal 29 Juni 1993 serta diumumkan dalam dated June 29, 1993 and were published in
Berita Negara Republik Indonesia No. 3633 Supplement No. 64 of State Gazette No. 3633
tambahan No. 64 tanggal 10 Agustus 1993. dated August 10, 1993. The changes were also
Perubahan ini juga telah disetujui oleh Menteri approved by the Minister of Finance of the
Keuangan Republik Indonesia dalam Surat Republic of Indonesia in its Decision
Keputusan No. S-1382/MK.17/1993 tanggal Letter No. S-1382/MK.17/1993 dated
28 Agustus 1993. Bank memulai kegiatan August 28, 1993. The Bank started commercial
usaha dalam bentuk perseroan terbatas pada operations as a limited liability company on
tanggal 1 Juli 1993. July 1, 1993.
-9-
Page 500
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian Bank (lanjutan) a. Establishment of the Bank (continued)
Berdasarkan anggaran dasar PT Bank KB Based on the articles of association of PT Bank
Bukopin Tbk, Akta Pernyataan Keputusan KB Bukopin Tbk, Deed of Statement of Meeting
Rapat Perubahan Anggaran Dasar tertanggal Resolution on the Amendments to the Articles of
28 Juni 2024 dengan No. 117 sebagaimana Association dated on June 28, 2024 No. 117 as
telah diterima dan dicatat di dalam database received and recorded in the Legal Entity
Sistem Administrasi Badan Hukum Administration System database of the Ministry
Kementerian Hukum Dan Hak Asasi Manusia of Law and Human Rights of the Republic of
RI tertanggal 12 Juli 2024 dengan No. AHU- Indonesia dated July 12, 2024 No. AHU-
AH.01.03-0171361 Perihal: Penerimaan AH.01.03-0171361 Concerning: the Receipt of
Pemberitahuan Perubahan Anggaran Dasar Notification of Amendments to the Articles of
PT Bank KB Bukopin Tbk, dan susunan Association of PT Bank KB Bukopin Tbk, and
terakhir Dewan Komisaris beserta Anggota the latest composition of the Board of
Direksi. Akta Pernyataan Keputusan Rapat Commissioners and Board of Directors. Deed of
tertanggal 28 Juni 2024 dengan No. 116, Statement of Meeting Resolutions dated
sebagaimana telah diterima dan dicatat di June 28, 2024, No. 116, as received and
dalam database Sistem Administrasi Badan recorded in the Legal Entity Administration
Hukum Kementerian Hukum Dan Hak Asasi System database of the Ministry of Law and
Manusia RI tertanggal 12 Juli 2024 dengan Human Rights of the Republic of Indonesia on
No. AHU-AH.01.09-0225584 Perihal: July 12, 2024, with No. AHU-AH.01.09-0225584
Penerimaan Pemberitahuan Perubahan Data concerning: the Receipt of Notification of
Perseroan PT Bank KB Bukopin Tbk oleh Corporate Data Changes of PT Bank KB
karena itu sah dan berwenang bertindak untuk Bukopin Tbk, are therefore valid and
dan atas nama PT Bank KB Bukopin Tbk authorized to act for and on behalf of
PT Bank KB Bukopin Tbk.
Entitas induk sekaligus pemegang saham The parent entity as well as the
pengendali Bank adalah Kookmin Bank Co., controlling shareholder of the Bank is Kookmin
Ltd. Bank Co., Ltd.
Kantor pusat Bank beralamat di Jalan The Bank’s head office is located at Jalan
M.T. Haryono Kav. 50-51, Jakarta 12770, M.T. Haryono Kav. 50-51, Jakarta 12770,
Indonesia. Indonesia.
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, the Bank
Bank memiliki kantor pusat operasi, kantor has operations headquarter, branches, sub-
cabang, kantor cabang pembantu, kantor branches, functional office and ATM’s as follow:
fungsional dan ATM sebagai berikut:
2024 2023
Kantor pusat operasi 1 1 Operations headquarter
Kantor cabang 29 29 Branches
Kantor cabang pembantu 141 143 Sub-branches
Kantor fungsional 2 1 Functional offices
ATM 30 11 ATM
b. Susunan Pengurus Bank b. Composition of the Bank’s Management
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, the Bank
jumlah karyawan Bank, termasuk karyawan has total employees, including non-permanent,
tidak tetap, masing-masing adalah sebesar of 2,898 and 2,618, respectively (unaudited).
2.898 dan 2.618, (tidak diaudit).
Personil manajemen kunci mencakup Dewan Key management personnel consists of the
Komisaris, Direksi, dan pejabat eksekutif yaitu Board of Commissioners, Directors, and key
pejabat yang bertanggung jawab langsung executives who have direct responsibility to the
kepada Direksi. Directors.
- 10 -
Page 501
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
b. Susunan Pengurus Bank (lanjutan) b. Composition of the Bank’s Management
(continued)
Susunan Dewan Komisaris dan Direksi Bank The members of the Bank’s Board of
pada tanggal 31 Desember 2024 adalah Commissioners and Directors as at
sebagai berikut: December 31, 2024, are as follows:
31 Desember/
December 31, 2024
Dewan Komisaris: Board of Commissioners:
Komisaris Utama Jerry Marmen President Commissioner
Wakil Komisaris Utama Seng Hyup Shin* Deputy President Commissioner
Komisaris Nanang Supriyanto Commissioner
Komisaris Independen Stephen Liestyo Independent Commissioner
Komisaris Independen Tippy Joesoef Independent Commissioner
Komisaris Independen Hae Wang Lee Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Woo Yeul Lee President Director
Wakil Direktur Utama Robby Mondong Deputy President Director
Direktur Bisnis Retail & Service Helmi Fahrudin Retail Business & Services Director
Direktur Kepatuhan dan Risiko Dodi Widjajanto Compliance and Risk Director
Direktur Keuangan Jang Hyuk Im Finance Director
Direktur Kredit Henry Sawali Credit Director
Direktur Strategi Jung Ho Han Strategic Director
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements
diatur dalam POJK No. 27/POJK.03/2016, governed by POJK No. 27/POJK.03/2016,
No. 37/POJK.03/2017 dan/atau peraturan No. 37/ POJK.03/2017 and/or other applicable
perundang-undangan lainnya yang berlaku. laws and regulations.
Susunan Dewan Komisaris dan Direksi Bank The members of the Bank’s Board of
pada tanggal 31 Desember 2024 adalah Commissioners and Directors as at
berdasarkan Rapat Umum Pemegang Saham December 31, 2024 is based on Extraordinary
Luar Biasa tanggal 28 Juni 2024 yang General Meeting of Shareholders dated
dituangkan dalam akta notaris No. 116 June 28, 2024 as stated in notarial deed No.
tanggal 12 Juli 2024 dan Surat Keputusan 116 dated July 12, 2024 and Decree of the
Dewan Komisaris No. SKEP/162- Board of Commissioners No. SKEP/162-
DKOM/VII/2024 tentang Pembagian Tugas, DKOM/VII/2024 concerning Distribution of
Tanggung Jawab dan Alternate Direksi Roles, Responsibilities and Alternate the Board
PT Bank KB Bukopin Tbk. of Directors PT Bank KB Bukopin Tbk.
Susunan Dewan Komisaris dan Direksi Bank The members of the Bank’s Boards of
pada tanggal 31 Desember 2023 adalah Commissioners and Board of Directors as at
sebagai berikut: December 31, 2023, are as follows:
31 Desember/
December 31, 2023
Dewan Komisaris: Board of Commissioners:
Komisaris Utama Jerry Marmen President Commissioner
Wakil Komisaris Utama Nam Hoon Cho ***) Deputy President Commissioner
Komisaris Nanang Supriyatno Commissioner
Komisaris Independen Tippy Joesoef Independent Commissioner
Komisaris Independen Hae Wang Lee Independent Commissioner
Komisaris Independen Stephen Liestyo Independent Commissioner
Komisaris Independen Sukriansyah S. Latief Independent Commissioner
Komisaris Independen Eugene Keith Galbraith Independent Commissioner
- 11 -
Page 502
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
b. Susunan Pengurus Bank (lanjutan) b. Composition of the Bank’s Management
(continued)
Direksi: Board of Directors:
Direktur Utama Woo Yeul Lee President Director
Wakil Direktur Utama Robby Mondong Deputy President Director
Direktur Kepatuhan dan Risiko Dodi Widjajanto Compliance and Risk Director
Direktur Bisnis Retail & Service Helmi Fahrudin Retail Business & Services Director
Direktur Keuangan Seng Hyup Shin **) Finance Director
Direktur Bisnis UKM & Wholesale Yohanes Suhardi SME & Wholesale Business Director
Direktur Kredit Henry Sawali Credit Director
Direktur Teknologi Informasi & Digital Young Eun Moon *) Information Technology & Digital Director
Direktur Strategi Jung Ho Han *) Strategic Director
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements
diatur dalam POJK No. 27/POJK.03/2016, governed by POJK No. 27/POJK.03/2016,
No. 37/POJK.03/2017 dan/atau peraturan No. 37/POJK.03/2017 and/or other applicable
perundang-undangan lainnya yang berlaku. laws and regulations.
**) Bank menerima surat pengunduran diri pada **) The Bank received a letter of resignation on
tanggal 8 Desember 2023. December 8, 2023.
***) Bank menerima surat pengunduran diri pada ***) The Bank received a letter of resignation on
tanggal 29 Desember 2023. December 29, 2023.
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank's Board of
pada tanggal 31 Desember 2023 adalah Commissioners and Board of Directors as of
berdasarkan Rapat Umum Pemegang Saham December 31, 2023 was based on the
Luar Biasa tanggal 31 Januari 2023 yang Extraordinary General Meeting of Shareholders
dituangkan dalam akta notaris No. 77 tanggal on January 31, 2023 as set forth in notarial
31 Januari 2023 dan Surat Keputusan Dewan deed No. 77 dated January 31, 2023
Komisaris No. SKEP/002-DKOM/II/2023 and Decree of the Board of Commissioners
tentang Pembagian Fungsi Direktorat dalam No. SKEP/002-DKOM/II/2023 concerning
Struktur Organisasi serta Pembagian Tugas Distribution of Directorate Functions in the
dan Wewenang Anggota Direksi PT Bank KB Organizational Structure and the Distribution of
Bukopin Tbk. Duties and Authorities for Members of the
Board of Directors of PT Bank KB Bukopin Tbk.
Susunan Komite Audit Bank pada tanggal The composition of the Bank’s Audit Committee
31 Desember 2024 dan 2023, adalah sebagai as at December 31, 2024 and 2023, were as
berikut: follows:
2024 2023
Ketua Stephen Liestyo Stephen Liestyo Chairman
Anggota Tippy Joesoef Tippy Joesoef **) Member
Anggota Dewi Anggesty Sah Bandar Eugene Keith Galbraith Member
Anggota Jacobus Sindu Adisuwono Dewi Anggesty Sah Bandar Member
Anggota - Jacobus Sindu Adisuwono Member
**) Terhitung efektif sejak ditetapkan oleh Bank **) Shall be effective as stipulation specified by Bank
setelah diperolehnya persetujuan Kemampuan after obtaining approval for fit and proper by OJK.
dan Kepatutan (fit and proper) dari Otoritas
Jasa Keuangan.
- 12 -
Page 503
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
b. Susunan Pengurus Bank (lanjutan) b. Composition of the Bank’s Management
(continued)
Susunan Komite Pemantau Risiko pada The composition of the Bank’s Risk Monitoring
tanggal 31 Desember 2024 dan 2023, adalah Committee as at December 31, 2024 and 2023,
sebagai berikut: are as follows:
2024 2023
Ketua Tippy Joesoef Tippy Joesoef Chairman
Anggota Jerry Marmen Jerry Marmen *) Member
Anggota Seng Hyup Shin *) Stephen Liestyo Member
Anggota Stephen Liestyo Nanang Supriyatno Member
Anggota Togar Natigor Siregar Togar Natigor Siregar Member
Anggota Rahardja Alimhamzah Rahardja Alim Hamzah Member
Anngota Nanang Supriyatno - Member
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by the
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements governed by
diatur dalam POJK No. 27/POJK.03/2016, POJK No. 27/POJK.03/2016, No. 37/POJK.03/
No. 37/POJK.03/2017, dan/atau peraturan 2017, and/or other applicable laws and
perundang-undangan lainnya yang berlaku. regulations.
Susunan Komite Remunerasi dan Nominasi The composition of the Bank’s Remuneration
pada tanggal 31 Desember 2024 dan 2023, and Nomination Committee as at December 31,
adalah sebagai berikut: 2024 and 2023, are as follows:
2024 2023
Ketua Hae Wang Lee Hae Wang Lee Chairman
Anggota Jerry Marmen Jerry Marmen Member
Anggota Seng Hyup Shin *) Nam Hoon Cho Member
Anggota Tippy Joesoef Nanang Supriyatno Member
Anggota Nanang Supriyatno Tippy Joesoef Member
Anggota Gamaridha Akhirul A.R Sukriansyah S Latief Member
Anngota - Gamaridha Akhirul A.R Member
*) Terhitung efektif sejak ditetapkan oleh Bank *) Shall be effective as stipulation specified by the
setelah memenuhi semua persyaratan yang Bank after fulfilling all requirements governed by
diatur dalam POJK No. 27/POJK.03/2016, POJK No. 27/POJK.03/2016, No. 37/POJK.
No. 37/POJK.03/2017 dan/atau peraturan 03/2017 and/or other applicable laws and
perundang-undangan lainnya yang berlaku. regulations.
Susunan Komite Tata Kelola dan Terintegrasi The composition of the Bank’s Integrated
pada tanggal 31 Desember 2024 dan 2023, governance committee as at December 31,
adalah sebagai berikut: 2024 and 2023, are as follows:
2024 2023
Ketua Stephen Liestyo Sukriansyah S. Latief **) Chairman
Anggota Hae Wang Lee Eugene Keith Galbraith Member
Anggota Dinan Sufendi Rae Hae Wang Lee Member
Anggota - Dinan Sufendi Rae Member
**) Terhitung efektif sejak ditetapkan oleh Bank **) Shall be effective as stipulation specified by
setelah diperolehnya persetujuan Kemampuan Bank after obtaining approval for fit and proper
dan Kepatutan (fit and proper) dari Otoritas Jasa by OJK.
Keuangan.
- 13 -
Page 504
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
b. Susunan Pengurus Bank (lanjutan) b. Composition of the Bank’s Management
(continued)
Berdasarkan Surat Keputusan Direksi Based on the Company’s Directors Decision
Perseroan No. SKEP/131-DIR/XI/2024 tanggal Letter No. SKEP/131-DIR/XI/2024 dated
29 November 2024, Sekretaris Perusahaan November 29, 2024, the Corporate Secretary of
Bank pada tanggal 31 Desember 2024 adalah the Bank as at December 31, 2024 is Ariz Dian
Ariz Dian Perkasa. Perkasa.
Berdasarkan Surat Keputusan Direksi Based on the Company’s Directors Decision
Perseroan No. SKEP/0015-DIR/II/2022 tanggal Letter No. SKEP/0015-DIR/II/2022 dated
2 Februari 2022, Kepala Satuan Kerja Audit February 2, 2022, the Internal Audit Task Force
Internal (Kepala SKAI) pada tanggal Head (Chief of IATF) as at December 31, 2024
31 Desember 2024 dan 2023 adalah Roby and 2023 is Roby Endrama Purba.
Endrama Purba.
c. Entitas anak c. Subsidiaries
Entitas anak yang tercakup dalam laporan The subsidiaries included in the consolidated
keuangan konsolidasian tahun yang berakhir financial statements for the years ended
pada tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023, are as follows:
adalah:
Tahun
Beroperasi
Kegiatan Komersial/ Persentase Kepemilikan/ Jumlah Aset/
Usaha/ Year of Percetage of Ownership Total Assets
Nama Perusahaan/ Business Commercial Domisili/
Company Name Activity Operation Domicile 2024 2023 2024 2023
PT KB Bukopin Finance Pembiayaan/
Financing 1983 Jakarta 99.24% 99.24% 667.748 459.661
PT Bank KB Bukopin Syariah Perbankan/
Banking 1990 Jakarta 95.92% 95.92% 8.644.906 7.920.474
PT KB Bukopin Finance (“KBBF”) PT KB Bukopin Finance (“KBBF”)
PT KB Bukopin Finance (“KBBF”) didirikan PT KB Bukopin Finance (“KBBF”) was
pada tanggal 11 Maret 1983 berdasarkan akta established on March 11, 1983 by notarial deed
notaris No. 5 dari Notaris Tan A Sioe, S.H., dan No. 5 of Notary Tan A Sioe, S.H., and is
bergerak dalam bidang leasing (perusahaan engaged in leasing activities. The Company’s
pembiayaan). Anggaran dasar Perusahaan Articles of Association have been amended
telah mengalami beberapa kali perubahan, several times, the last of which was made by
terakhir dengan Akta Notaris Linsia, S.H., Notarial Deed No. 1092 of Linsia, S.H., M.Kn.,
M.Kn., No. 1092 tanggal 25 Oktober 2023, dated October 25, 2023, in connection with
sehubungan dengan peningkatan modal increase in the Company’s issued and paid-up
ditempatkan dan disetor Perusahaan. capital.
Rapat Umum Pemegang Saham Luar Biasa The Extraordinary General Meeting of
(RUPSLB) menyetujui untuk melakukan Shareholders (EGMS) agreed to change the
perubahan nama Perseroan dari PT Bukopin name of the Company from PT Bukopin Finance
Finance menjadi PT KB Bukopin Finance to PT KB Bukopin Finance (“KBBF”) which was
(“KBBF”) yang dituangkan ke dalam Akta stated in the Deed No. 06 dated June 28, 2021
No. 06 tanggal 28 Juni 2021 dan telah and has received approval from the Ministry of
mendapat persetujuan dari Kementerian Law and Human Rights of the Republic of
Hukum Dan Hak Asasi Manusia RI Indonesia through the decision of the Minister of
melalui Keputusan Menteri Hukum Law And Human Rights number AHU-
Dan Hak Asasi Manusia nomor AHU- 0041490.AH.01.02.TAHUN 2021.
0041490.AH.01.02.TAHUN 2021.
- 14 -
Page 505
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
c. Entitas anak (lanjutan) c. Subsidiaries (continued)
PT KB Bukopin Finance (“KBBF”) PT KB Bukopin Finance (“KBBF”)
Berdasarkan akta No. 1092 tanggal Based on deed No. 1092 dated October 25,
25 Oktober 2023 dari Notaris Linsia, S.H., 2023 from Notary Linsia S.H., M.Kn., the
M.Kn., Perusahaan menambah setoran modal Company increased its capital deposit in KBBF
pada KBBF sebesar 118.580 saham dengan by 118,580 shares with a total nominal value of
nilai nominal seluruhnya sebesar Rp592,900,000,000 thus increasing the
Rp592.900.000.000 sehingga meningkatkan Company's ownership percentage in KBBF
persentase kepemilihan perusahaan pada from 97.03% to 99.24%.
KBBF dari 97,03% menjadi 99,24%.
PT Bank KB Bukopin Syariah (“KBBS”) PT Bank KB Bukopin Syariah (“KBBS”)
PT Bank Persyarikatan Indonesia (“BPI”) PT Bank Persyarikatan Indonesia (“BPI”) was
didirikan pada tanggal 29 Juli 1990 established on July 29, 1990 by notarial deed
berdasarkan akta notaris No. 102 dari Notaris No. 102 of Notary Dr. Widjojo Wilami, S.H., and
Dr. Widjojo Wilami, S.H., yang bergerak dalam is engaged in Banking activities. Based on
bidang perbankan. Berdasarkan akta notaris notarial deed No. 28 of Notary Adrian Djunaini,
No. 28 dari Notaris Adrian Djunaini, S.H., S.H., dated March 31, 2008, BPI has changed
tanggal 31 Maret 2008, BPI telah berubah its name to PT Bank Syariah Bukopin (“BSB”).
nama menjadi PT Bank Syariah Bukopin The status of BSB changed from Conventional
(“BSB”). Status BSB berubah dari Bank Bank to Sharia Bank as stated in Bank
Konvensional menjadi Bank Syariah Indonesia (BI) decision letter No. 10/69/
sebagaimana dinyatakan dalam persetujuan KEP.GBI/DpG/2008 dated October 27, 2008.
Bank Indonesia (BI) No. 10/69/KEP.GBI/
DpG/2008 tanggal 27 Oktober 2008.
Pada tanggal 30 Juni 2021 Rapat Umum v. On the June 30, 2021 Extraordinary General
Pemegang Saham Luar Biasa (RUPSLB) Meeting Shareholders (EGMS) agreed to
menyetujui untuk melakukan perubahan nama change the company name from BSB into
Perseroan dari BSB menjadi PT Bank KB PT Bank KB Bukopin Syariah (“KBBS“) which
Bukopin Syariah (“KBBS”) yang dituangkan ke set forth into the Deed No. 02 dated July 6,
dalam Akta No. 02 tanggal 6 Juli 2021 dan telah 2021 and has been approved for keeping the
mendapat persetujuan Penetapan Penggunaan use of Bank License under new name from
Izin Usaha Bank dengan Nama Baru Authority Financial Services based
dari Otoritas Jasa Keuangan berdasarkan surat on SR-27/PB.101/2021 dated August 12, 2021
nomor SR-27/PB.101/2021 tanggal 12 Agustus and KEP-53/PB.1/2021 dated August 10, 2021.
2021 dan KEP-53/PB.1/2021 tanggal
10 Agustus 2021.
Berdasarkan akta No. 04 tanggal 16 Oktober vi. Based on deed No. 04 dated October 16, 2023
2023 dari Notaris Hasnah, S.H., Modal Dasar from Notary Hasnah, S.H., the current
yang dimiliki KBBS saat ini adalah authorized capital of KBBS is
Rp3.000.000.000.000 yang terbagi atas Rp3,000,000,000,000 divided into
56.690.737.000 saham dan terdiri dari saham 56,690,737,000 shares and consists of Series
Seri A, Seri B, dan Seri C. Terdapat A, Series B, and Series C shares. There is an
penambahan kepemilikan Perusahaan pada increase in the Company's ownership in Series
Seri C Sebesar 13.600.000.000 saham dengan C of 13,600,000,000 shares with a total nominal
nilai nominal seluruhnya sebesar value of Rp638,000,000,000. This affected the
Rp638.000.000.000. Hal ini memengaruhi Company's ownership percentage in KBBS from
persentase kepemilikan Perusahaan pada 92.78% to 95.92%.
KBBS dari 92,78% menjadi 95,92%.
- 15 -
Page 506
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank shares
Penawaran umum obligasi Public offering of bonds
Pada tanggal 21 April 2015, Bank telah On April 21, 2015, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Subordinasi Subordinated Bonds II Bank KB Bukopin
Berkelanjutan II Bank Bukopin Tahap I Tahun Tranche I Year 2015 (Shelf Public Offering)
2015 (Penawaran Umum Berkelanjutan) through letter No. 05630/DIR/IV/2015 to
kepada Otoritas Jasa Keuangan (“OJK”) melalui Financial Services Authority (“OJK”) in relation
surat No. 05630/DIR/IV/2015 dalam rangka with the Shelf Public Offering of Shelf-registered
Penawaran Umum Berkelanjutan Obligasi Subordinated Bonds II Bank KB Bukopin
Subordinasi Berkelanjutan II Bank KB Bukopin amounting to Rp2,000,000, whereby at first
dengan jumlah sebesar Rp2.000.000, dimana tranche the Bank issued and offered the Shelf-
pada tahap pertama Bank menerbitkan dan registered Subordinated Bonds II Bank KB
menawarkan Obligasi Subordinasi Bukopin Tranche I Year 2015 (Subordinated
Berkelanjutan II Bank KB Bukopin Tahap I Bonds) amounted to Rp400,000.
Tahun 2015 (Obligasi Subordinasi) dengan
jumlah pokok sebesar Rp400.000.
Obligasi Subordinasi tersebut diterbitkan tanpa The Subordinated Bonds issued were scripless,
warkat, ditawarkan dengan nilai 100% dari nilai offered at 100% of nominal value, with 7
nominal, berjangka waktu 7 (tujuh) tahun (seven) years tenor and fixed interest rate of
dengan tingkat bunga tetap sebesar 12,00% 12.00% per annum and will be paid quarterly
per tahun dan dibayarkan setiap triwulan dan and mature on June 30, 2022.
akan jatuh tempo pada tanggal 30 Juni 2022.
Bank memperoleh pernyataan efektif dari OJK The Bank received the effective statement from
untuk melakukan Penawaran Umum OJK to conduct Shelf Public Offering through its
Berkelanjutan melalui suratnya No. S-26/D.04/ letter No. S-26/D.04/2015 dated June 23, 2015.
2015 tanggal 23 Juni 2015 dilaksanakan pada The Shelf Public Offering was held on
24 - 25 Juni 2015. Dana Berkelanjutan ini telah June 24 - 25, 2015. The proceeds from the
diterima oleh Bank pada 30 Juni 2015 yang Shelf Public Offering were received by the Bank
diperoleh dari Penawaran Umum Juni 2015. on June 30, 2015 from Public Offering in June
2015.
Pada 11 Januari 2017, Bank telah On January 11, 2017, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Subordinasi Subordinated Bonds II Bank KB Bukopin
Berkelanjutan II Bank KB Bukopin Tahap II Tranche II Year 2017 (Shelf Public Offering)
Tahun 2017 (Penawaran Umum Berkelanjutan) through letter No. 00455/DIR/I/2017 to Financial
kepada OJK melalui surat No. Services Authority (“OJK”), in relation with the
00455/DIR/I/2017 dalam rangka Penawaran Shelf Public Offering of Shelf-registered
Umum Berkelanjutan Obligasi Subordinasi Subordinated Bonds II Bank KB Bukopin
Berkelanjutan II Bank KB Bukopin dengan amounting to Rp2,000,000, whereby at second
jumlah sebesar Rp2.000.000, dimana pada tranche the Bank issued and offered the Shelf-
tahap kedua Bank menerbitkan dan registered Subordinated Bonds II Bank KB
menawarkan Obligasi Subordinasi Bukopin Tranche II Year 2017 (Subordinated
Berkelanjutan II Bank KB Bukopin Tahap II Bonds) amounted to Rp1,405,000.
Tahun 2017 (Obligasi Subordinasi) dengan
jumlah pokok sebesar Rp1.405.000.
- 16 -
Page 507
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum obligasi (lanjutan) Public offering of bonds (continued)
Obligasi Subordinasi tersebut diterbitkan tanpa The Subordinated Bonds issued were scripless,
warkat, ditawarkan dengan nilai 100% dari nilai offered at 100% of nominal value, with 7
nominal, berjangka waktu 7 (tujuh) tahun (seven) years tenor and fixed interest rate of
dengan tingkat bunga tetap sebesar 11,00% 11.00% per annum and will be paid quarterly
per tahun dan dibayarkan setiap triwulan dan and mature on February 28, 2024. The Bank
akan jatuh tempo pada tanggal 28 Februari received the effective statement from OJK to
2024. Bank memperoleh pernyataan efektif dari conduct Shelf Public Offering through
OJK untuk melakukan Penawaran Umum its letter No. S-161/PB.313/2016 dated
Berkelanjutan melalui suratnya No. S-161/ December 23, 2016. The Shelf Public Offering
PB.313/2016 tanggal 23 Desember 2016. was held on February 20 - 23, 2017. The
Penawaran Umum Berkelanjutan dilaksanakan proceeds from the Shelf Public Offering were
pada tanggal 20 - 23 Februari 2017. Dana yang received by the Bank on February 28, 2017.
diperoleh dari Penawaran Umum Berkelanjutan
ini telah diterima oleh Bank pada tanggal 28
Februari 2017.
Pada 10 September 2021, Bank telah On September 10, 2021, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Berkelanjutan I Bank KB Subordinated Bonds I Bank KB Bukopin
Bukopin Tahap I Tahun 2021 (Penawaran Tranche I Year 2021 (Shelf Public Offering)
Umum Berkelanjutan) kepada OJK melalui through letter No. 08550/DIR/V/2021 to
surat No. 08550/DIR/V/2021 dalam rangka Financial Services Authority (“OJK”), in relation
Penawaran Umum Berkelanjutan Obligasi with the Shelf Public Offering of Shelf-
Subordinasi Berkelanjutan I Bank KB Bukopin registered Subordinated Bonds I Bank KB
dengan jumlah sebesar Rp1.000.000, dimana Bukopin amounting to Rp1,000,000, whereby at
pada tahap pertama Bank menerbitkan dan first tranche the Bank issued and offered the
menawarkan Obligasi Subordinasi Shelf-registered Subordinated Bonds I Bank KB
Berkelanjutan I Bank KB Bukopin Tahap I Bukopin Tranche I Year 2021 (Subordinated
Tahun 2021 (Obligasi Subordinasi) dengan Bonds) amounted to Rp1,000,000.
jumlah pokok sebesar Rp1.000.000.
Pada 10 September 2021, Bank telah On September 10, 2021, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration in connection with the
sehubungan dengan Penawaran Umum Shelf Public Offering of Shelf-registered
Berkelanjutan Obligasi Subordinasi Subordinated Bonds III Bank KB Bukopin
Berkelanjutan III Bank KB Bukopin Tahap I Tranche I Year 2021 serie A and serie B (Shelf
Tahun 2021 seri A dan seri B (Penawaran Public Offering) through letter No. 08550/
Umum Berkelanjutan) kepada OJK melalui DIR/V/2017 to Financial Services Authority
surat No. 08550/DIR/V/2017 dalam rangka (“OJK”), in relation with the Shelf Public
Penawaran Umum Berkelanjutan Obligasi Offering of Shelf-registered Subordinated
Subordinasi Berkelanjutan III Bank KB Bukopin Bonds III Bank KB Bukopin amounting to
dengan jumlah masing-masing sebesar Rp315,000 and Rp685,000 respectively,
Rp315.000 dan Rp685.000, dimana pada tahap whereby at third tranche the Bank issued and
ketiga Bank menerbitkan dan menawarkan offered the Shelf-registered Subordinated
Obligasi Subordinasi Berkelanjutan III Bank KB Bonds III Bank KB Bukopin Tranche I Year
Bukopin Tahap I Tahun 2021 seri A (Obligasi 2021 serie A (Subordinated Bonds ISIN No.
Subordinasi No. ISIN IDA0001176A9) dan IDA0001176A9) and Shelf-registered
Obligasi Subordinasi Berkelanjutan III Bank KB Subordinated Bonds III Bank KB Bukopin
Bukopin Tahap I Tahun 2021 seri B (Obligasi Tranche I Year 2021 series B (Subordinated
Subordinasi No. ISIN IDA0001176B7) dengan Bonds ISIN No. IDA0001176B7) amounted to
jumlah pokok masing-masing sebesar Rp315,000 and Rp685,000, respectively.
Rp315.000 dan Rp685.000.
- 17 -
Page 508
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum obligasi (lanjutan) Public offering of bonds (continued)
Pada 14 Oktober 2024, Bank menerbitkan On October 14, 2024, the Bank issued Global
Obligasi Global PT Bank KB Bukopin Tbk, Bond PT Bank KB Bukopin Tbk, a Senior
Obligasi Senior Tanpa Jaminan. Jumlah Unsecured Bond. The Bond amounts to
obligasi sebesar USD300.000.000 (angka USD 300,000,000 (full amount) (Rp4,828,500)
penuh) (Rp4.828.500) dengan jangka waktu 3 with a tenor of 3 years with a coupon rate of
tahun dengan tingkat bunga 5,658% per tahun 5.658% per annum, maturing on October 30,
dan akan jatuh tempo pada 30 Oktober 2027. 2027. The issuance is intended for refinancing
Penerbitan ini dimaksudkan untuk membiayai existing short-term debt and other general
kembali utang jangka pendek yang ada dan corporate purposes. The bond has been
tujuan umum perusahaan lainnya. Surat Utang assigned the security code ISIN:
ini telah diberi kode keamanan ISIN: XS2904540692 and is listed on the Singapore
XS2904540692 dan tercatat di Bursa Efek Exchange (SGX-ST).
Singapura (SGX-ST).
Penawaran umum saham Public offering of shares
Pada bulan Juni 2006, Bank melakukan In June 2006, the Bank undertook an Initial
Penawaran Umum Saham Perdana sejumlah Public Offering of Shares of 843,765,500 Series
843.765.500 lembar saham Seri B dengan nilai B shares with a par value of Rp100 (full
nominal Rp100 (nilai penuh) per saham dengan amount) per share and offering price of Rp350
harga jual Rp350 (nilai penuh) per saham (full amount) per share to the public, through
kepada masyarakat, melalui pasar modal di the capital market in Indonesia, in accordance
Indonesia sesuai dengan ketentuan perundang- with the prevailing capital market law. The Bank
undangan yang berlaku. Penawaran Umum received the effectivity statement from
Saham Perdana saham Seri B kepada the BAPEPAM-LK through its letter
masyarakat ini telah memperoleh pernyataan No. S-825/BL/2006 dated June 30, 2006 for the
efektif dari BAPEPAM-LK melalui suratnya sale of Series B shares to the public.
No. S-825/BL/2006 tanggal 30 Juni 2006.
Saham yang ditawarkan tersebut mulai The Initial Public Offering (IPO) shares were
diperdagangkan di Bursa Efek Indonesia pada onotially traded on the Indonesia Stock
tanggal 10 Juli 2006 dan pada saat yang Exchange on July 10, 2006 and at the same
bersamaan sebanyak 99% saham Bank juga time, 99% of the Bank’s shares were listed. All
dicatatkan. Seluruh saham kelas A sebesar Series A shares amounting to 0.31% and
0,31% dan saham kelas B sebesar 0,69% yang Series B shares amounting to 0.69% which
dimiliki oleh Kopelindo dan Kopkapindo masing- were owned by Kopelindo and Kopkapindo
masing secara proporsional tidak dicatatkan proportionally, were not listed to comply with
dalam rangka memenuhi ketentuan peraturan the government regulation.
pemerintah.
Pada tanggal 26 Oktober 2009, Bank telah On October 26, 2009, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration regarding Limited
sehubungan dengan Penawaran Umum Public Offering I through letter No. 7548/
Terbatas I kepada BAPEPAM-LK melalui surat DIR/X/2009 to BAPEPAM-LK, in relation with
No. 7548/DIR/X/2009 dalam rangka penerbitan the issuance of pre-emptive rights to the
Hak Memesan Efek Terlebih Dahulu (HMETD) shareholders (Note 27b). Total shares offered
kepada pemegang saham (Catatan 27b). were 286,050,768 common B shares (“New
Saham yang ditawarkan adalah sebanyak Shares”) with a par value of Rp100 (full
286.050.768 saham biasa kelas B baru amount) per share and offering price of Rp415
(“Saham Baru”) dengan nilai nominal Rp100 (full amount) per share. The Bank received the
(nilai penuh) per saham dengan harga effectivity statement from BAPEPAM-LK to
penawaran Rp415 (nilai penuh) per saham. conduct Limited Public Offering I through
Bank memperoleh pernyataan efektif dari its letter No. S-10319/BL/2009 dated
BAPEPAM-LK untuk melakukan Penawaran November 26, 2009.
Umum Terbatas I melalui suratnya No. S-
10319/BL/2009 tanggal 26 November 2009.
- 18 -
Page 509
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Pada tanggal 26 November 2009, Bank On November 26, 2009, the Bank held an
melakukan Rapat Umum Pemegang Saham Extraordinary General Meeting of Shareholders
Luar Biasa untuk menyetujui pelaksanaan to approve the execution of the Limited Public
Penawaran Umum Terbatas I dalam rangka Offering I with pre-emptive rights.
penerbitan HMETD.
Penawaran Umum Terbatas I dilaksanakan The Limited Public Offering I was held on
pada tanggal 4 - 10 Desember 2009. Jumlah December 4 - 10, 2009. The total proceeds
dana yang diperoleh dari hasil Penawaran from Limited Public Offering I amounting to
Umum Terbatas I adalah sebesar Rp118.711 Rp118,711 (for 286,050,768 common B
(untuk 286.050.768 saham biasa kelas B), shares), of which Rp62,955 (for 151,699,698
dimana sebesar Rp62.955 (untuk 151.699.698 common B shares) was raised from the public
saham biasa kelas B) diperoleh dari and Rp55,756 (for 134,351,070 common B
masyarakat dan sebesar Rp55.756 shares) was raised from Koperasi Pegawai
(untuk 134.351.070 saham biasa kelas B) Bulog Seluruh Indonesia (Kopelindo) and
diperoleh dari Koperasi Pegawai Bulog Seluruh Yayasan Bina Sejahtera Warga (Yabinstra)
Indonesia (Kopelindo) dan Yayasan Bina Bulog, who acted as the standby buyers with
Sejahtera Warga (Yabinstra) Bulog yang proportional share of 89.83% and 10.17%,
bertindak sebagai pembeli siaga (standby respectively.
buyer) dengan proporsi masing-masing sebesar
89,83% dan 10,17%.
Dana yang diperoleh dari Penawaran Umum The proceeds from the Limited Public Offering I
Terbatas I ini telah diterima oleh Bank pada were received by the Bank in December 2009.
bulan Desember 2009.
Pada tanggal 20 Desember 2010, Bank telah On December 20, 2010, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration regarding Limited
sehubungan dengan Penawaran Umum Public Offering II through letter No. 11754/
Terbatas II kepada BAPEPAM-LK melalui surat DIR/XII/2010 to BAPEPAM-LK, in relation with
No. 11754/DIR/XII/2010 dalam rangka the issuance of pre-emptive rights to the
penerbitan Hak Memesan Efek Terlebih Dahulu shareholders (Note 27b).
(HMETD) kepada pemegang saham (Catatan
27b).
Saham yang ditawarkan adalah sebanyak Total shares offered were 2,051,366,765
2.051.366.765 saham biasa kelas B baru common B shares (“New Shares”) with a par
(“Saham Baru”) dengan nilai nominal Rp100 value of Rp100 (full amount) per share and
(nilai penuh) per saham dengan harga offering price of Rp520 (full amount) per share.
penawaran Rp520 (nilai penuh) per saham. The Bank received the effectivity statement
Bank memperoleh pernyataan efektif dari from BAPEPAM-LK to conduct Limited Public
BAPEPAM-LK untuk melakukan Penawaran Offering II through its letter No. S-771/BL/2011
Umum Terbatas II melalui suratnya dated January 26, 2011. On January 26, 2011,
No. S-771/BL/2011 tanggal 26 Januari 2011. the Bank held an Extraordinary General
Pada tanggal 26 Januari 2011, Bank Meeting of Shareholders to approve the
melakukan Rapat Umum Pemegang Saham execution of the Limited Public Offering II with
Luar Biasa untuk menyetujui pelaksanaan pre-emptive rights.
Penawaran Umum Terbatas II dalam rangka
penerbitan HMETD.
- 19 -
Page 510
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Penawaran Umum Terbatas II dilaksanakan The Limited Public Offering II was held on
pada tanggal 10 - 17 Februari 2011. Jumlah February 10 - 17, 2011. The total proceeds
dana yang diperoleh dari hasil Penawaran from Limited Public Offering II amounted to
Umum Terbatas II adalah sebesar Rp929.739 Rp929,739 (for 1,787,960,495 common B
(untuk 1.787.960.495 saham biasa kelas B), shares), of which Rp921,098 (for 1,771,342,921
dimana sebesar Rp921.098 (untuk common B shares) was raised from the public
1.771.342.921 saham biasa kelas B) diperoleh and Rp8,641 (for 16,617,574 common B
dari masyarakat dan sebesar Rp8.641 (untuk shares) was raised from Koperasi Karyawan
16.617.574 saham biasa kelas B) diperoleh dari Bank KB Bukopin Jakarta (KKBJ) and Induk
Koperasi Karyawan Bank KB Bukopin Jakarta Koperasi Perikanan Indonesia (IKPI). The
(KKBJ) dan Induk Koperasi Perikanan proceeds from the Limited Public Offering II
Indonesia (IKPI). Dana yang diperoleh dari were received by the Bank in February 2011.
Penawaran Umum Terbatas II ini telah diterima
oleh Bank pada bulan Februari 2011.
Pada tanggal 28 Oktober 2013, Bank telah On October 28, 2013, the Bank submitted a
menyampaikan Pernyataan Pendaftaran Statement of Registration regarding Limited
sehubungan dengan Penawaran Umum Public Offering III through letter No.
Terbatas III kepada Otoritas Jasa Keuangan 13308/DIR/X/2013 to the Financial Services
melalui surat No. 13308/DIR/X/2013 dalam Authority, in relation with the issuance of pre-
rangka penerbitan Hak Memesan Efek Terlebih emptive rights to the shareholders.
Dahulu (HMETD) kepada pemegang saham.
Saham yang ditawarkan adalah sebanyak- Total shares offered were 2,659,505,614
banyaknya 2.659.505.614 saham biasa kelas B common B shares (“New Shares”) with a par
baru (“Saham Baru”) dengan nilai nominal value of Rp100 (full amount) per share and
Rp100 (nilai penuh) per saham dengan harga offering price of Rp660 (full amount) per share.
penawaran Rp660 (nilai penuh) per saham. The Bank received the effectivity statement
Bank memperoleh pernyataan efektif dari from the Financial Services Authority to conduct
Otoritas Jasa Keuangan untuk melakukan Limited Public Offering III through its
Penawaran Umum Terbatas III melalui surat letter No. S-424/D.04/2013 dated
No. S-424/D.04/2013 tanggal 12 Desember December 12, 2013. On December 11 - 13,
2013. Pada 11 - 13 Desember 2013, Bank 2013, the Bank held an Extraordinary General
melakukan Rapat Umum Pemegang Saham Meeting of Shareholders to approve the
Luar Biasa untuk menyetujui pelaksanaan execution of the Limited Public Offering III with
Penawaran Umum Terbatas III dalam rangka pre-emptive rights.
penerbitan HMETD.
Penawaran Umum Terbatas III dilaksanakan The Limited Public Offering III was held on
pada tanggal 30 Desember 2013 sampai December 30, 2013 to January 7, 2014. The
7 Januari 2014. Jumlah dana yang diperoleh total proceeds from Limited Public Offering III
dari hasil Penawaran Umum Terbatas III amounted to Rp730,126 (for 1,106,252,141
sebesar Rp730.126 (untuk 1.106.252.141 common B shares), of which Rp9,291 (for
saham biasa kelas B), dari nilai tersebut 14,076,556 common B shares) was raised from
sebesar Rp9.291 (untuk 14.076.556 saham the public, Rp343,410 (for 520,319,150
biasa kelas B) diperoleh dari masyarakat, common B shares) was raised from Koperasi
sebesar Rp343.410 (untuk 520.319.150 saham Pegawai Bulog Seluruh Indonesia (Kopelindo)
biasa kelas B) diperoleh dari Koperasi Pegawai and Rp377,425 (for 571,856,435 common B
Bulog Seluruh Indonesia (Kopelindo) dan shares) was raised from PT Bosowa
sebesar Rp377.425 (untuk 571.856.435 saham Corporindo. The proceeds from the Limited
biasa kelas B) dari PT Bosowa Corporindo. Public Offering III received by the Bank until
Dana yang diperoleh dari Penawaran Umum December 31, 2013 amounted to Rp587,490
Terbatas III ini telah diterima oleh Bank hingga and until January 9, 2014 amounted to
tanggal 31 Desember 2013 sebesar Rp587.490 Rp730,126.
dan hingga tanggal 9 Januari 2014 sebesar
Rp730.126.
- 20 -
Page 511
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Pada tanggal 22 Mei 2018, Bank melakukan On May 22, 2018, the Bank held an
Rapat Umum Pemegang Saham Tahunan Extraordinary General Meeting of Shareholders
untuk menyetujui pelaksanaan Penawaran to approve the execution of the Limited Public
Umum Terbatas IV dalam rangka penerbitan Offering IV with pre-emptive rights. The Bank
HMETD. Bank memperoleh pernyataan efektif received the effectivity statement from the
dari Otoritas Jasa Keuangan untuk Financial Services Authority to conduct
melakukan Penawaran Umum Terbatas IV Limited Public Offering IV through its letter
melalui surat No. S-92/D.04/2018 tanggal No. S-92/D.04/2018 dated June 29, 2018. On
29 Juni 2018. Pada tanggal 2 Juli 2018, Bank July 2, 2018, the Bank submitted a Statement
telah menyampaikan Pernyataan Pendaftaran of Registration regarding Limited Public
sehubungan dengan Penawaran Umum Offering IV through letter No. 10400/SKPR/
Terbatas IV kepada Otoritas Jasa Keuangan X/2018 to The Financial Services Authority, in
melalui surat No. 10400/SKPR/ X/2018 dalam relation with the issuance of pre-emptive rights
rangka Penyampaian penerbitan Saham to the shareholders.
melalui Hak Memesan Efek Terlebih Dahulu
(HMETD) kepada pemegang saham.
Saham yang ditawarkan adalah sebanyak- Total shares offered were 2,725,986,130
banyaknya 2.725.986.130 saham biasa kelas B common B shares (“New Shares”) with a par
baru (“Saham Baru”) dengan nilai nominal value of Rp100 (full amount) per share and
Rp100 (nilai penuh) per saham dengan harga offering price of Rp570 (full amount) per share.
penawaran Rp570 (nilai penuh) per saham.
Penawaran Umum Terbatas (PUT) IV The Limited Public Offering (LPO) IV was held
dilaksanakan pada tanggal 13 Juli 2018 - on July 13, 2018 to July 25, 2018. Until
25 Juli 2018. Hingga tanggal 27 Juli 2018, Bank July 27, 2018, the Bank has received proceed
telah menerima dana dari PUT IV sebesar from LPO IV amounting to Rp1,462,214, consist
Rp1.462.214 yaitu dari Kookmin Bank sebesar of Kookmin Bank amounting to Rp1,460,910
Rp1.460.910 dan dari Publik sebesar Rp1.304. and from Public of Rp1,304. Based on letter
Berdasarkan surat dari PT Datindo Entrycom from PT Datindo Entrycom regarding the
mengenai komposisi pemegang saham pada composition of shareholders as at July 30,
tanggal 30 Juli 2018, dana dari Kookmin Bank 2018, the proceed from Kookmin Bank has
telah dicatatkan sebagai peningkatan modal been registered as increase in paid-up capital
disetor sebesar 2.565.288.316 saham biasa amounting to 2,565,288,316 common B shares.
kelas B.
Pada tanggal 29 Juni 2020 Bank telah On June 29, 2020 Bank submitted a Statement
menyampaikan Pernyataan Pendaftaran of Registration regarding Limited Public
sehubungan dengan Penawaran Umum Offering (LPO) V to The Financial Services
Terbatas (PUT) V kepada Otoritas Jasa Authority (FSA) through Sprint OJK. LPO V will
Keuangan (OJK) melalui aplikasi Sprint OJK. issue 4,660,763,499 common B shares (“New
PUT V akan menerbitkan 4.660.763.499 lembar Shares”) with a par value of Rp100 (full
saham biasa kelas B baru (“Saham Baru”) amount) per share and offering price of Rp180
dengan nilai nominal Rp100 (nilai penuh) per (full amount) per share.
saham dan nilai penawaran Rp180 (nilai penuh)
per saham.
Pada tanggal 2 September 2020 Bank telah On September 2, 2020, the Bank held Pre-
melakukan Penambahan Modal Tanpa Hak emptive Rights (PMTHMETD) and issued
Memesan Efek Terlebih Dahulu (PMTHMETD) 16,360,578,947 new shares (sixteen billion
dan menerbitkan saham baru sebanyak three hundred sixty million five hundred seventy
16.360.578.947 (enam belas miliar tiga ratus eight thousand nine hundred and forty seven)
enam puluh juta lima ratus tujuh puluh delapan class B shares with a nominal value of Rp100
ribu sembilan ratus empat puluh tujuh) saham (full amount) per share subscribed by
kelas B dengan nilai nominal Rp100 (nilai KB Kookmin Bank Co., Ltd.
penuh) per saham yang diambil bagian oleh KB
Kookmin Bank Co., Ltd.
- 21 -
Page 512
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Pada tanggal 8 November 2021 Bank telah On November 8, 2021, the Bank has obtained
mendapatkan Pernyataan Efektif sehubungan an Effective Statement related to the Limited
dengan Penawaran Umum Terbatas (PUT) VI Public Offering (PUT) VI from the Financial
dari Otoritas Jasa Keuangan (OJK). PUT VI Services Authority (OJK). PUT VI itself has
sendiri telah menerbitkan 35.214.288.984 issued 35,214,288,984 new class B ordinary
lembar saham biasa kelas B baru (“Saham shares (“New Shares”) with a nominal value of
Baru”) dengan nominal Rp100 (nilai penuh) per Rp100 (full amount) per share.
saham.
Pada tanggal 9 Juni 2023 Bank telah On June 9, 2023, the Bank has obtained an
mendapatkan Pernyataan Efektif sehubungan Effective Statement related to the Limited
dengan Penawaran Umum Terbatas (PUT) VII Public Offering (PUT) VI from the Financial
dari Otoritas Jasa Keuangan (OJK). PUT VI Services Authority (OJK). PUT VI itself has
sendiri telah menerbitkan 119.999.999.692 issued 119,999,999,692 new class B ordinary
lembar saham biasa kelas B baru (“Saham shares (“New Shares”) with a nominal value of
Baru”) dengan nominal Rp100 (nilai penuh) per Rp100 (full amount) per share.
saham.
Tindakan Bank yang memengaruhi modal The Bank’s action which affects issued and fully
ditempatkan dan disetor penuh dalam paid capital in common B shares from Initial
saham biasa kelas B sejak Penawaran Public Offering of shares up to December 31,
Umum Saham Perdana sampai dengan 2024 are as follows:
31 Desember 2024 adalah sebagai berikut:
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully Paid
Tanggal/Date Tindakan Perusahaan/Corporate Action Shares
31 Desember 2005/ Total saham sebelum Penawaran Umum Saham Perdana/
December 31, 2005 Total shares before Initial Public Offering 4.760.000.050
30 Juni 2006/ Penawaran Umum Saham Perdana sejumlah 843.765.500
June 30, 2006 lembar saham/
Initial Public Offering of shares of 843,765,500 shares 5.603.765.550
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
10 Juli 2007/30 trading days saham sejumlah 47.864.000 lembar saham/
starting July 10, 2007 Exercise of management stock option program of 47,864,000
shares 5.651.629.550
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2007/30 trading saham sejumlah 39.370.500 lembar saham/
days starting November 1, 2007 Exercise of management stock option program of 39,370,500
shares 5.691.000.050
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
10 Juli 2008/ saham sejumlah 740.500 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 740,500
2008 shares 5.691.740.550
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2008/30 trading saham sejumlah 780.500 lembar saham/
days starting November 1, 2008 Exercise of management stock option program of 780,500
shares 5.692.521.050
- 22 -
Page 513
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully Paid
Tanggal/Date Tindakan Perusahaan/Corporate Action Shares
30 hari bursa sejak tanggal 10 Juli Eksekusi saham dari program kompensasi manajemen berbasis
2009/ saham sejumlah 7.156.500 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 7,156,500
2009 shares 5.699.677.550
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2009/30 trading days saham sejumlah 1.092.000 lembar saham/
starting November 1, 2009 Exercise of management stock option program of 1,092,000
shares 5.700.769.550
26 November 2009/ Penawaran Umum Terbatas I dalam rangka penerbitan Hak
November 26, 2009 Memesan Efek Terlebih Dahulu sejumlah 286.050.768 lembar
saham/
Limited Public Offering I with the Issuance of Pre-emptive Rights
of 286,050,768 shares 5.986.820.318
30 hari bursa sejak tanggal 10 Juli Eksekusi saham dari program kompensasi manajemen berbasis
2010/ saham sejumlah 129.687.500 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 129,687,500
2010 shares 6.116.507.818
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2010/30 trading days saham sejumlah 16.254.500 lembar saham/
starting November 1, 2010 Exercise of management stock option program of 16,254,500
shares 6.132.762.318
26 Januari 2011/ Penawaran Umum Terbatas II dalam rangka penerbitan Hak
January 26, 2011 Memesan Efek Terlebih Dahulu sejumlah 1.787.960.495 lembar
saham/
Limited Public Offering II with the Issuance of Pre-emptive
Rights of 1,787,960,495 shares 7.920.722.813
30 hari bursa sejak tanggal 10 Juli Eksekusi saham dari program kompensasi manajemen berbasis
2011/ saham sejumlah 12.705.000 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 12,705,000
2011 shares 7.933.427.813
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2011/30 trading days saham sejumlah 269.000 lembar saham/
starting November 1, 2011 Exercise of management stock option program of 269,000
shares 7.933.696.813
30 hari bursa sejak tanggal 10 Juli Eksekusi saham dari program kompensasi manajemen berbasis
2012/ saham sejumlah 14.346.000 lembar saham/
30 trading days starting July 10, Exercise of management stock option program of 14,346,000
2012 shares 7.948.042.813
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
1 November 2012/30 trading days saham sejumlah 680.500 lembar saham/
starting November 1, 2012 Exercise of management stock option program of 680,500
shares 7.948.723.313
30 hari bursa sejak tanggal Eksekusi saham dari program kompensasi manajemen berbasis
2 Januari 2013/30 trading days saham sejumlah 352.500 lembar saham/
starting January 2, 2013 Exercise of management stock option program of 352,500
shares 7.949.075.813
- 23 -
Page 514
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
1. Umum (lanjutan) 1. General (continued)
d. Penawaran umum obligasi dan penawaran d. Public offering of the Bank’s bonds and
umum saham Bank (lanjutan) shares (continued)
Penawaran umum saham (lanjutan) Public offering of shares (continued)
Jumlah Saham
Ditempatkan dan
Disetor Penuh/
Issued and Fully Paid
Tanggal/Date Tindakan Perusahaan/Corporate Action Shares
30 hari bursa sejak tanggal 25 Mei Eksekusi saham dari program kompensasi manajemen berbasis
2013/ saham sejumlah 9.954.500 embar saham/
30 trading days starting May 25, Exercise of management stock option program of 9,954,500
2013 shares 7.959.030.313
7 Januari 2014/ Penawaran Umum Terbatas III dalam rangka penerbitan Hak
January 7, 2014 Memesan Efek Terlebih Dahulu sejumlah1.106.252.141 lembar
saham/
Limited Public Offering III with the Issuance of Pre-emptive
Rights of 1,106,252,141 shares 9.065.282.454
27 Juli 2018/ Penawaran Umum Terbatas IV dalam rangka penerbitan Hak
July 27, 2018 Memesan Efek Terlebih Dahulu sejumlah 2.565.288.316 lembar
saham/
Limited Public Offering IV with the Issuance of Pre-emptive
Rights of 2,565,288,316 shares 11.630.570.770
29 Juni 2020/ Penawaran Umum Terbatas V dalam rangka penerbitan Hak
June 29, 2020 Memesan Efek Terlebih Dahulu sejumlah 4.660.763.499 lembar
saham/
Limited Public Offering V with the Issuance of Pre-emptive
Rights of 4,660,763,499 shares 16.291.334.269
2 September 2020/ Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu
September 2, 2020 ("PMTHMETD") sejumlah 16.360.578.974 lembar saham/
Non Pre-Preemptive Private Placement with the Issuances of
16,360,578,974 shares 32.651.913.243
2 Desember 2021/ Penawaran Umum Terbatas VI dalam rangka penerbitan Hak
December 2, 2021 Memesan Efek Terlebih Dahulu sejumlah 35.214.288.984
lembar saham/
Limited Public Offering VI with the Issuance of Pre-emptive
Rights of 35,214,288,984 shares 67.866.202.200
9 Juni 2023/ Penawaran Umum Terbatas VII dalam rangka penerbitan Hak
June 9, 2023 Memesan Efek Terlebih Dahulu sejumlah 119.999.999.692
lembar saham/
Limited Public Offering VI with the Issuance of Pre-emptive
Rights of 119,999,999,692 shares 187.866.201.892
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
Kebijakan akuntansi utama yang diterapkan dalam The principal accounting policies adopted in
penyusunan laporan keuangan konsolidasian Bank preparing the consolidated financial statements of
dan Entitas anak (“Grup”) adalah seperti dijabarkan the Bank and it’s Subsidiaries (the “Group”) are set
di bawah ini: out below:
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup financial statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
dan disajikan sesuai dengan Standar Akuntansi been prepared and presented in accordance
Keuangan di Indonesia yang mencakup with Indonesian Financial Accounting Standards
Pernyataan dan Interpretasi yang dikeluarkan which comprise the Statements and
oleh Dewan Standar Akuntansi Keuangan Interpretations issued by the Board of Financial
- 24 -
Page 515
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Ikatan Akuntan Indonesia, Buku Panduan Accounting Standards of the Indonesian
Akuntansi Perbankan bagi Bank Umum Institute of Accountants, The Banking
Kovensional (BPAK), Panduan Akuntansi Accounting Handbook for Conventional
Perbankan Syariah (PAPSI) dan Peraturan Commercial Banks (BPAK) the Islamic Banking
No. VIII.G.7 tentang “Penyajian dan Accounting Guide (PAPSI) and Regulation No.
Pengungkapan Laporan Keuangan Emiten atau VIII.G.7 regarding “Presentation and
Perusahaan Publik”. Disclosures of issuers or Public Companies’
Financial Statements”.
Laporan keuangan entitas anak yang bergerak The subsidiary’s financial statements which
di bidang perbankan Syariah disajikan sesuai operates under Sharia banking have been
dengan Pernyataan Standar Akuntansi presented in accordance with Implementation of
Keuangan (“PSAK”) 401 (Revisi 2016) tentang Financial Accounting Standards (“SFAS”) 401
“Penyajian Laporan Keuangan Syariah”, PSAK (Revised 2016) regarding “Sharia Financial
402 (Amendemen 2013) tentang “Akuntansi Statements Presentation”, SFAS 402
Murabahah”, PSAK 403 tentang “Akuntansi (Amendment 2013) regarding “Murabahah
Salam”, PSAK 404 (Amendemen 2016) tentang Accounting”, SFAS 403 regarding “Salam
“Akuntansi Istishna”, PSAK 405 tentang Accounting”, SFAS 404 (Amendment 2016)
“Akuntansi Mudharabah”, PSAK 406 tentang regarding “Istishna Accounting”, SFAS 405
“Akuntansi Musyarakah”, PSAK 407 regarding “Mudharabah Accounting”, SFAS 406
(Amendemen 2016) tentang “Akuntansi Ijarah”, regarding “Musyarakah Accounting”, SFAS 407
PSAK 410 (Revisi 2015) tentang “Akuntansi (Amendment 2016) regarding “Ijarah
Sukuk”, dan Pedoman Akuntansi Perbankan Accounting”, SFAS 410 (Revised 2015)
Syariah Indonesia (“PAPSI”) yang diterbitkan regarding “Accounting for Sukuk”, and
atas kerjasama Ikatan Akuntan Indonesia Indonesian Sharia Banking Accounting
dengan Bank Indonesia. Guidelines (“PAPSI”) as issued under the
cooperation between Indonesian Institute of
Accountants and Bank Indonesia.
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan nilai historis kecuali untuk been prepared under the historical cost
beberapa akun yang dinilai menggunakan convention except for certain accounts which
dasar pengukuran lain sebagaimana dijelaskan are valued on other measurement basis as
pada kebijakan akuntansi dari akun tersebut. described in the accounting policies for such
Laporan keuangan konsolidasian disusun accounts. The consolidated financial statements
berdasarkan akuntansi akrual kecuali laporan are prepared under the accrual basis of
arus kas konsolidasian. accounting, except for the consolidated
statement of cash flows.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated
konsolidasian dengan dasar bahwa Grup akan financial statements on the basis that it will
terus mempertahankan kelangsungan usaha. continue to operate as a going concern.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flows is
dengan menggunakan metode langsung yang prepared using the direct method which
menyajikan penerimaan dan pengeluaran kas presents receipts and payments of cash and
dan setara kas yang diklasifikasikan ke dalam cash equivalents which are classified into
aktivitas operasi, investasi, dan pendanaan. operating, investing and financing activities.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial
konsolidasian ini, kecuali dinyatakan secara statements are rounded to and stated in millions
khusus, dibulatkan menjadi jutaan Rupiah yang of Rupiah, unless otherwise stated.
terdekat.
- 25 -
Page 516
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Pos-pos dalam Penghasilan Komprehensif The items under Other Comprehensive Income
Lainnya disajikan terpisah antara akun-akun (OCI) are presented separately between items
yang akan direklasifikasikan ke laba rugi dan to be reclassified to profit or loss and those
akun-akun yang tidak akan direklasifikasikan ke items not to be reclassified to profit or loss.
laba rugi.
Dalam penyusunan laporan keuangan The preparation of consolidated financial
konsolidasian sesuai dengan Standar Akuntansi statements in conformity with Indonesian
Keuangan di Indonesia, dibutuhkan estimasi Financial Accounting Standards requires the
dan asumsi yang memengaruhi: use of estimates and assumptions that affects:
- 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
konsolidasian; consolidated 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 mungkin events and activities, actual results may differ
berbeda dengan jumlah yang diestimasi from those estimates.
semula.
Pertimbangan profesional dan estimasi The most significant uses of the judgment and
signifikan dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan konsolidasian recognized in the consolidated financial
adalah sebagai berikut: statements are as follows:
Perhitungan cadangan kerugian Calculation of loss allowance
Saat mengukur Cadangan Kerugian When measuring Expected Credit Losses
Ekspektasian (ECL), Grup menggunakan (ECL), the Group uses reasonable and
informasi masa depan yang wajar dan dapat supportable forward-looking information, which
didukung, yang didasarkan pada asumsi untuk is based on assumptions for the future
pergerakan masa depan dari berbagai movement of different economic drivers and
pendorong ekonomi dan bagaimana penggerak how these drivers will affect each other.
ini akan saling memengaruhi.
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 ECL. Probability of default measuring ECL. Probability of default is an
adalah perkiraan kemungkinan gagal bayar estimate of the likelihood of default over a given
selama jangka waktu tertentu, yang time horizon, the calculation of which includes
penghitungannya mencakup data historis, historical data, assumptions and expectations
asumsi, dan ekspektasi kondisi masa depan. of future conditions.
- 26 -
Page 517
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Penilaian model bisnis Business model assessment
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial
bergantung pada hasil ‘semata dari assets depend on the results of the Solely
pembayaran pokok dan bunga’ (”SPPI”) dan uji Payments of Principal and Interest (SPPI) and
model bisnis (lihat bagian aset keuangan pada the business model test (please see financial
Catatan 2d). Grup menentukan model bisnis assets section of Note 2d). The Group
pada tingkat yang mencerminkan bagaimana determines the business model at a level that
kelompok aset keuangan dikelola bersama reflects how group of financial assets are
untuk mencapai tujuan bisnis tertentu. Penilaian managed together to achieve a particular
ini mencakup penilaian yang mencerminkan business objective. This assessment includes
semua bukti yang relevan termasuk bagaimana judgement reflecting all relevant evidence
kinerja aset dievaluasi dan kinerjanya diukur, including how the performance of the assets is
risiko yang memengaruhi kinerja aset dan evaluated and their performance measured, the
bagaimana hal ini dikelola dan bagaimana risks that affect the performance of the assets
manajer aset diberi kompensasi. Grup and how these are managed and how the
memantau aset keuangan yang diukur pada managers of the assets are compensated.
biaya perolehan diamortisasi atau nilai wajar The Group monitors financial assets measured
melalui penghasilan komprehensif lain yang at amortized cost or fair value through other
dihentikan pengakuannya sebelum jatuh tempo comprehensive income that are derecognized
untuk memahami alasan pelepasannya dan prior to their maturity to understand the reason
apakah alasan tersebut konsisten dengan for their disposal and whether the reasons are
tujuan bisnis di mana aset tersebut dimiliki. consistent with the objective of the business for
Pemantauan adalah bagian dari penilaian which the asset was held. Monitoring is part of
berkelanjutan Grup atas apakah model bisnis di the Group’s continuous assessment of whether
mana aset keuangan yang tersisa dimiliki tetap the business model for which the remaining
sesuai dan jika tidak sesuai apakah telah terjadi financial assets are held continues to be
perubahan dalam model bisnis dan dengan appropriate and if it is not appropriate whether
demikian terdapat perubahan prospektif there has been a change in business model
terhadap klasifikasi aset keuangan tersebut. and so a prospective change to the
Tidak ada perubahan yang diperlukan selama classification of those assets. No such changes
periode yang disajikan. were required during the periods presented.
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and financial
liabilities
Grup menetapkan klasifikasi atas aset dan The Group determines the classifications of
liabilitas tertentu sebagai aset dan liabilitas certain assets and liabilities as financial assets
keuangan dengan mempertimbangkan definisi and liabilities by considering the definition set
yang ditetapkan PSAK 109. Dengan demikian, forth in SFAS 109. Accordingly, the financial
aset keuangan dan liabilitas keuangan diakui assets and liabilities are accounted for in
sesuai dengan kebijakan akuntansi Grup accordance with the Group accounting policies
seperti diungkapkan pada Catatan 2d atas as disclosed in Note 2d to the consolidated
laporan keuangan konsolidasian. financial statements.
Nilai wajar atas instrumen keuangan Fair value of financial instruments (Note 46)
(Catatan 46)
Bila nilai wajar aset keuangan dan liabilitas Where the fair values of financial assets and
keuangan yang tercatat pada laporan posisi financial liabilities recorded on the consolidated
keuangan konsolidasian tidak tersedia di pasar statement of financial position cannot be
aktif, nilai wajar aset keuangan dan liabilitas derived from active markets, the fair value of
keuangan ditentukan dengan menggunakan financial assets and liabilities is determined
berbagai teknik penilaian termasuk penggunaan using various valuation techniques including the
- 27 -
Page 518
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Nilai wajar atas instrumen keuangan Fair value of financial instruments (Note 46)
(Catatan 46) (lanjutan) (continued)
model matematika. Masukan untuk model ini use of mathematical models. The inputs for
berasal dari data pasar yang bisa diamati these models are derived from observable
selama data tersebut tersedia. Bila data pasar market data when such data is available, if
yang bisa diamati tersebut tidak tersedia, observable market data are not available,
pertimbangan manajemen diperlukan untuk management judgment is required to determine
menentukan nilai wajar. Pertimbangan tersebut the fair values. The judgments include
mencakup pertimbangan likuiditas dan considerations of liquidity and model inputs
masukan model seperti volatilitas untuk such as volatility for long term derivatives and
transaksi derivatif yang berjangka waktu discount rates, prepayment rates, and default
panjang dan tingkat diskonto, tingkat pelunasan rate assumptions.
dipercepat, dan asumsi tingkat gagal bayar.
Grup meninjau efek utang yang diklasifikasikan The Group reviews their debt securities
sebagai diukur pada nilai wajar melalui laba classified as measured at fair value through
rugi, diukur pada nilai wajar melalui penghasilan profit or loss, measured at fair value through
komprehensif lain, dan diukur dengan biaya other comprehensive income, and measured at
perolehan diamortisasi pada setiap tanggal amortized costs at each consolidated statement
laporan posisi keuangan konsolidasian untuk of financial position date to assess whether they
menilai apakah telah terjadi penurunan nilai. are impaired. This requires similar judgment as
Penilaian tersebut memerlukan pertimbangan applied to the individual assessment of loans.
yang sama seperti yang diterapkan pada
penilaian individual pada kredit yang diberikan.
Penurunan nilai aset non-keuangan Impairment of non-financial assets (Notes 13,
(Catatan 13, 14, dan 15) 14, and 15)
Grup mengevaluasi penurunan nilai aset non- The Group evaluates impairment of non-
keuangan apabila terdapat kejadian atau financial assets if there is event or change in
perubahan keadaan yang mengindikasikan circumstance that may indicate that the carrying
bahwa nilai tercatat aset non-keuangan tidak amount of the non-financial assets may not be
dapat dipulihkan kembali. recovered.
Penurunan nilai timbul saat nilai tercatat aset An impairment exists when the carrying value of
atau Unit Penghasil Kas ("UPK") melebihi nilai an asset or Cash Generating Unit ("CGU")
terpulihnya, yaitu mana yang lebih besar antara exceeds its recoverable amount, which is the
nilai wajar dikurangi biaya untuk menjual dan higher of its fair value less costs to sell and its
nilai pakainya. Nilai wajar dikurangi biaya untuk value in use. The fair value less costs to sell
menjual didasarkan pada ketersediaan data calculation is based on available data from
dari perjanjian penjualan yang mengikat yang binding sales transactions in an arm's length
dibuat dalam transaksi normal atas aset serupa transaction of similar assets or observable
atau harga pasar yang dapat diamati dikurangi market prices less incremental costs for
dengan biaya tambahan yang dapat disposing the asset.
diatribusikan dengan pelepasan aset.
Aset pajak tangguhan (Catatan 21c) Deferred tax assets (Note 21c)
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for the
penghasilan terpulihkan (recoverable) pada amount of income tax recoverable in future
periode mendatang sebagai akibat perbedaan future periods as a result of deductible
temporer yang boleh dikurangkan. Justifikasi temporary difference. Management judgment is
manajemen diperlukan untuk menentukan required to determine the amount of deferred
jumlah aset pajak tangguhan yang dapat diakui, tax assets that can be recognized, based upon
sesuai dengan waktu yang tepat dan tingkat the likely timing on level of future taxable profits,
laba fiskal di masa mendatang sejalan dengan together with future tax planning strategy.
strategi rencana perpajakan ke depan.
- 28 -
Page 519
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar a. Statement of compliance and basis of
penyusunan laporan keuangan preparation of the Group’s consolidated
konsolidasian Grup (lanjutan) financial statements (continued)
Liabilitas kesejahteraan karyawan (Catatan 37) Liability for employee service entitlements
(Note 37)
Program-program pensiun ditentukan Pension programs are determined based on
berdasarkan perhitungan aktuarial. Perhitungan actuarial valuation. The actuarial valuation
aktuarial menggunakan asumsi-asumsi seperti involves assumptions such as discount rate,
tingkat diskonto, tingkat pengembalian aset, expected rate of returns on plan assets, salary
tingkat kenaikan penghasilan, tingkat kematian, increase rate, mortality rate, resignation rate,
tingkat pengunduran diri, dan lain-lain. and others.
Penyusutan aset tetap Depreciation of fixed assets
Manajemen mengestimasi masa manfaat Management properly estimates the economic
ekonomis aset tetap Grup antara 4 sampai useful life of the Group’s fixed assets as ranging
dengan 20 tahun. Ini merupakan masa manfaat from 4 to 20 years. These are the economic
ekonomis yang secara umum diharapkan dalam useful life generally expected in the banking
industri perbankan. Perubahan tingkat industries. Changes in the expected level of
pemakaian dan perkembangan teknologi dapat usage and technological development could
memengaruhi masa manfaat ekonomis dan nilai impact the economic useful lives and the
sisa aset, dan karenanya beban penyusutan residual values of these assets, and therefore
masa depan mungkin direvisi. Penjelasan lebih future depreciation charges could be revised.
rinci diungkapkan dalam Catatan 2p dan 13. Further details are disclosed in Notes 2p
and 13.
Revaluasi atas tanah (Catatan 13) Revaluation of land (Note 13)
Grup menggunakan penilai independen untuk The Group uses an independent appraiser to
menilai nilai wajar atas tanah. Tanah dinilai assess the fair value of the lands. Lands are
dengan mengacu kepada bukti berdasarkan valued by referencing to market-based
pasar, menggunakan harga yang sebanding evidence, using comparable prices adjusted for
setelah disesuaikan dengan faktor pasar specific markets factors such as the location
spesifik seperti lokasi dan kondisi dari tanah. and condition of the land.
Estimasi masa sewa Estimation of lease term
Dalam mengestimasi masa sewa dari masing- When estimating the lease term of the
masing perjanjian sewa, manajemen respective lease arrangement, management
mempertimbangkan seluruh fakta dan keadaan considers all facts and circumstances that
yang memberikan insentif ekonomik untuk create an economic incentive to exercise an
mengeksekusi opsi perpanjangan, atau untuk extension option, or to not exercise a
tidak mengeksekusi opsi penghentian, termination option, including any expected
termasuk perubahan fakta atau keadaan yang changes in facts and circumstances from the
diekspektasi dari tanggal permulaan hingga commencement date until the exercise date of
tanggal eksekusi opsi. Opsi perpanjangan (atau the option. Extension options (or periods after
periode setelah opsi penghentian) hanya termination options) are only included in the
diperhitungkan dalam masa sewa jika sewa lease term if the lease is reasonably certain to
cukup pasti akan diperpanjang (atau tidak be extended (or not terminated).
dihentikan).
- 29 -
Page 520
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
b. Prinsip-prinsip konsolidasian b. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan Bank dan laporan keuangan the financial statements of the Bank and
entitas anak. financial statements of its subsidiaries.
Pengendalian diperoleh ketika Bank terekspos, Control is achieved when the Bank is exposed,
atau memiliki hak atas imbal hasil variabel dari or has rights to variable returns from its
keterlibatannya dengan entitas dan memiliki involvement with the investee and has the
kemampuan untuk memengaruhi pengembalian ability to affect those returns through the power
tersebut melalui kekuasaan yang dimiliki. it holds.
Dalam hal pengendalian terhadap entitas Where an entity either began or ceased to be
dimulai atau diakhiri dalam suatu tahun controlled during the year, the results of
berjalan, maka hasil usaha entitas yang operations of that entity included into the
diperhitungkan ke dalam laporan keuangan consolidated financial statements at limited to
konsolidasian hanya sebatas hasil pada saat the period from when control is first obtained or
pengendalian tersebut mulai diperoleh atau up when control is lost.
hingga saat pengendalian atas entitas tersebut
berakhir.
Dalam mencatat akuisisi entitas anak The purchase method of accounting is used to
digunakan metode pembelian. Biaya akuisisi account for the acquisition of subsidiary. The
diukur sebesar nilai wajar aset yang cost of an acquisition is measured at the fair
diserahkan, saham yang diterbitkan atau value of the given up assets, shares issued or
liabilitas yang diambil alih pada tanggal akuisisi. liabilities assumed at the date of acquisition.
Biaya transaksi, selain biaya yang berhubungan Transaction cost, excluding debt or equity
dengan penerbitan instrumen utang atau instrument issuance cost which is borne by the
ekuitas yang ditanggung oleh Bank Bank in relation with business combination, is
sehubungan dengan kombinasi bisnis, charged to expense when incurred. The excess
dibebankan pada saat terjadinya. Kelebihan of the cost of acquisition over the fair value of
biaya akuisisi atas nilai wajar aset neto entitas the net assets of the subsidiary acquired is
anak dicatat sebagai goodwill (Catatan 2q.i recorded as goodwill (Note 2q.i for the
untuk kebijakan akuntansi atas goodwill). accounting policy on goodwill).
Seluruh saldo dan transaksi yang signifikan All significant intercompany balances and
termasuk keuntungan/kerugian yang belum transactions, including unrealized gain/loss, are
direalisasi antar entitas dieliminasi untuk eliminated to reflect the financial position and
mencerminkan posisi keuangan dan hasil results of operations of the Group as one
usaha Grup sebagai satu kesatuan usaha. business entity.
Laporan keuangan konsolidasian disusun The consolidated financial statements are
dengan menggunakan kebijakan akuntansi prepared using uniformed accounting policy for
yang sama untuk peristiwa dan transaksi transactions and events in similar
sejenis dalam kondisi yang sama. Kebijakan circumstances. The principal accounting
akuntansi utama yang digunakan dalam policies adopted in preparing the consolidated
penyusunan laporan keuangan konsolidasian, financial statements have been consistently
telah diterapkan secara konsisten oleh entitas applied by the subsidiaries, unless otherwise
anak, kecuali dinyatakan lain. stated.
Laba atau rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income are attributed to the
pada pemilik entitas induk dan pada equity holders of the parent entity and to the
kepentingan non-pengendali. Seluruh non-controlling interest. Total comprehensive
penghasilan komprehensif diatribusikan pada income is attributed to the equity holders of the
pemilik entitas induk dan pada kepentingan parent entity and to the non-controlling interest
non-pengendali bahkan jika hal ini even if this results in the non-controlling interest
mengakibatkan kepentingan non-pengendali having a deficit balance.
mempunyai saldo defisit.
- 30 -
Page 521
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
c. Penjabaran mata uang asing c. Foreign currency translations
i. Mata uang penyajian i. Presentation currency
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam mata uang Rupiah, yang merupakan presented in Rupiah, which is the functional
mata uang fungsional Grup. currency of the Group.
ii. Transaksi dan saldo ii. Transactions and balances
Transaksi dalam mata uang asing Transactions denominated in a foreign
dijabarkan ke mata uang Rupiah dengan currency are converted into Rupiah using
menggunakan kurs pada tanggal-tanggal the spot rate at those transaction dates. At
transaksi tersebut. Pada tanggal the reporting date, monetary assets and
pelaporan, aset dan liabilitas moneter liabilities in foreign currencies are
dalam mata uang asing dijabarkan ke translated using the reporting rate (closing)
dalam mata uang Rupiah dengan determined by Bank Indonesia based on
menggunakan kurs laporan (penutupan) the Reuters spot rate at 16.00 Western
yang ditetapkan oleh Bank Indonesia Indonesia Time (“WIB”) prevailing at that
berdasarkan kurs spot Reuters pada pukul date.
16.00 Waktu Indonesia Barat (“WIB”) yang
berlaku pada tanggal tersebut.
Keuntungan dan kerugian selisih kurs yang Exchange gains and losses arising on
timbul dari transaksi dalam mata uang asing transactions in foreign currency and on the
dan dari penjabaran aset dan liabilitas moneter translation of foreign currency monetary assets
dalam mata uang asing diakui pada laba rugi, and liabilities are recognized in the profit or
kecuali apabila ditangguhkan pada bagian loss, except when deferred in equity as
ekuitas sebagai lindung nilai arus kas yang qualifying cash flow hedges.
memenuhi syarat.
Selisih penjabaran mata uang asing atas efek Translation differences on debt marketable
utang dan aset moneter keuangan lain yang securities and other monetary financial assets
diukur berdasarkan nilai wajar dicatat sebagai measured at fair value are included in foreign
bagian dari keuntungan dan kerugian selisih exchange gains and losses.
kurs.
Berikut ini adalah kurs mata uang asing utama Below are the major exchange rates used for
yang digunakan untuk penjabaran jumlah dalam translation of foreign currency amounts into
mata uang asing ke dalam Rupiah pada tanggal Rupiah as at December 31, 2024 and 2023:
31 Desember 2024 dan 2023:
2024 2023
Poundsterling Inggris 20.219 19.626 Great Britain Poundsterling
Euro Eropa 16.758 17.038 European Euro
Dolar Amerika 16.095 15.397 United States Dollar
Dolar Singapura 11.845 11.676 Singapore Dollar
Dolar Australia 10.014 10.521 Australian Dollar
Yuan Cina 2.205 2.170 Chinese Yuan
Dolar Hong Kong 2.073 1.970 Hong Kong Dollar
Yen Jepang 103 109 Japanese Yen
Won Korea Selatan 11 12 South Korean Won
- 31 -
Page 522
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan d. Financial assets and liabilities
Aset keuangan Grup terdiri dari kas, giro pada The Group’s financial assets consist of cash,
Bank Indonesia, giro pada bank lain, current accounts with Bank Indonesia, current
penempatan pada Bank Indonesia dan bank accounts with other banks, placements with
lain, tagihan derivatif, surat-surat berharga, Bank Indonesia and other banks, derivative
surat-surat berharga yang dibeli dengan janji receivables, marketable securities, marketable
dijual kembali, wesel ekspor dan tagihan securities receivables purchased with
lainnya, kredit yang diberikan dan pembiayaan agreements to resell, bills and other
piutang syariah, tagihan akseptasi, penyertaan receivables, loans and sharia receivables
saham, bunga yang masih akan diterima, dan financing, acceptances receivable, investments
aset lain-lain (setoran jaminan). in shares, interest receivables, and other assets
(guarantee deposit).
Liabilitas keuangan Grup terdiri dari liabilitas The Group’s financial liabilities consist of
segera, simpanan nasabah, simpanan dari liabilities immediately payable, deposits from
bank lain, liabilitas derivatif, surat-surat customers, deposits from other banks,
berharga yang dijual dengan janji dibeli derivative payable, marketable securities sold
kembali, liabilitas akseptasi, surat berharga with agreement to repurchase, acceptances
yang diterbitkan, pinjaman yang diterima, bunga payables, marketable securities issued,
yang masih harus dibayar, dan liabilitas lain- borrowings, interest payable, and other
lain. liabilities.
(i) Klasifikasi (i) Classification
Aset keuangan diklasifikasikan berdasarkan Financial assets are classified into the
kategori sebagai berikut pada saat following categories on initial recognition:
pengakuan awal:
• Aset keuangan yang diukur pada nilai • Financial assets held at fair value
wajar melalui laporan laba rugi through profit or loss (FVTPL);
(FVTPL);
• Diukur pada biaya diamortisasi; dan • Amortized cost; and
• Aset keuangan yang diukur pada nilai • Financial assets held at fair value
wajar melalui penghasilan through other comprehensive income
komprehensif lain (FVTOCI). (FVTOCI).
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas berdasarkan categories based on the business model
model bisnis dimana aset keuangan within which they are held, and their
tersebut dimiliki, dan karakteristik arus kas contractual cash flow characteristics. The
kontraktualnya. Model bisnis merefleksikan business model reflects how groups of
bagaimana kelompok aset keuangan financial assets are managed to achieve a
dikelola untuk mencapai tujuan bisnis particular business objective.
tertentu.
- 32 -
Page 523
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan hanya dapat dikategorikan Financial assets can only be categorized at
sebagai biaya perolehan diamortisasi jika amortized cost if the instruments are held
instrumen dimiliki dalam rangka in order to collect the contractual cash
mendapatkan arus kas kontraktual (“hold to flows (“hold to collect”), and where those
collect”), dan dimana arus kas kontraktual contractual cash flows are solely payments
tersebut semata dari pembayaran pokok of principal and interest (SPPI). Principal
dan bunga (SPPI). Pokok merupakan nilai represents the fair value of the instrument
wajar dari instrumen pada saat pengakuan at the time of initial recognition. Interest in
awal. Bunga dalam hal ini merupakan this context represents compensation for
kompensasi untuk nilai waktu uang dan the time value of money and associated
risiko kredit terkait beserta kompensasi credit risks together with compensation for
untuk risiko lain dan biaya yang konsisten other risks and costs consistent with a
dengan persyaratan dalam peminjaman basic lending arrangement and a profit
standar dan marjin laba. Kategori aset ini margin. This requires an assessment at
membutuhkan penilaian persyaratan initial recognition of the contractual terms
kontraktual pada saat pengakuan awal to determine whether it contains a term that
untuk menentukan apakah kontrak could change the timing or amount of cash
mengandung persyaratan yang dapat flows in a way that is inconsistent with the
mengubah waktu atau jumlah dari arus kas SPPI criteria.
yang tidak konsisten dengan persyaratan
SPPI.
Dalam menilai apakah arus kas kontraktual In assessing whether the contractual cash
memiliki karakteristik SPPI, Grup flows have SPPI characteristics, the Group
mempertimbangkan persyaratan considers the contractual terms of the
kontraktual atas instrumen tersebut. Hal ini instrument. This includes assessing
termasuk dalam hal menilai apakah aset whether the financial asset contains a
keuangan mengandung ketentuan contractual term that could change the
kontraktual yang dapat mengubah waktu timing or amount of contractual cash flows
atau jumlah arus kas kontraktual such that it would not meet the SPPI
sehingga tidak dapat memenuhi kondisi condition. In making the assessment, the
SPPI. Dalam melakukan penilaian, Grup Group considers:
mempertimbangkan:
• Kejadian kontinjensi yang akan • Contingent events that would change
mengubah jumlah dan waktu arus kas; the amount and timing of cash flows;
• Fitur leverage; dan • Leverage features; and
• Persyaratan pelunasan dipercepat • Prepayment and extension terms.
atau perpanjangan fasilitas.
Aset dapat dijual dari portofolio hold to Assets may be sold out of hold to collect
collect ketika terdapat peningkatan risiko portfolios when there is an increase in
kredit. Penghentian untuk alasan lain credit risk. Disposals for other reasons are
diperbolehkan namun jumlah penjualan permitted but such sales should be
tersebut harus tidak signifikan jumlahnya insignificant in value or infrequent in
atau tidak sering. nature.
- 33 -
Page 524
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan berupa instrumen utang Financial asset debt instruments where the
dimana tujuan model bisnis dicapai dengan business model objectives are achieved by
mendapatkan arus kas kontraktual dan collecting the contractual cash flows and by
menjual aset (“hold to collect and sell”) dan selling the assets (“hold to collect and sell”)
memiliki arus kas SPPI, diklasifikasikan and that have SPPI cash flows are held at
sebagai FVTOCI, dengan laba rugi yang FVTOCI, with unrealized gains or losses
belum direalisasi ditangguhkan di deferred in other comprehensive income
pendapatan komprehensif lain sampai aset until the asset is derecognized.
tersebut diberhentikan.
Seluruh aset keuangan lainnya akan All other financial assets will mandatorily be
dipersyaratkan diklasifikasikan sebagai classified as FVTPL. Financial assets may
FVTPL. Aset keuangan dapat ditetapkan be designated as FVTPL only if it can
sebagai FVTPL hanya jika ini dapat eliminates or reduces an accounting
mengeliminasi atau mengurangi mismatch.
accounting mismatch.
Manajemen menentukan klasifikasi aset Management determines the classification
keuangan dan liabilitas keuangan pada of its financial assets and liabilities at initial
saat pengakuan awal. recognition.
(ii) Pengukuran awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchases or sales of financial assets
keuangan yang memerlukan that require delivery of assets within a
penyerahan aset dalam kurun waktu time frame established by regulation
yang telah ditetapkan oleh peraturan or convention in the market place
dan kebiasaan yang berlaku di pasar (regular way purchases) are
(pembelian secara reguler) diakui pada recognized on the settlement date,
tanggal penyelesaian, seperti tanggal such as, the date that the companies
perusahaan berkomitmen untuk commit to purchase or sell the assets.
membeli atau menjual aset.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and liabilities are
pada awalnya diukur pada nilai initially recognized at fair value. For
wajarnya. Dalam hal aset keuangan the cases where financial assets and
atau liabilitas keuangan tidak diukur liabilities are not measured at fair
pada nilai wajar melalui laporan laba value through profit or loss, the fair
rugi, nilai wajar tersebut ditambah value is increased by transaction costs
biaya transaksi yang dapat that can be directly attributed. The
diatribusikan secara langsung. subsequent measurement of financial
Pengukuran aset keuangan dan assets and liabilities depends on their
liabilitas keuangan setelah pengakuan classification.
awal tergantung pada klasifikasinya.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that
yang dapat diatribusikan secara langsung are directly attributable to the acquisition of
untuk perolehan suatu aset keuangan atau a financial asset or issuance of a financial
penerbitan suatu liabilitas keuangan dan liability and an additional charge that would
merupakan biaya tambahan yang tidak akan not occur if the financial instrument is not
terjadi apabila instrumen keuangan tersebut acquired or issued. For financial assets,
tidak diperoleh atau diterbitkan. Untuk aset transaction costs are added to the amount
keuangan, biaya transaksi ditambahkan recognized in the initial recognition of the
pada jumlah yang diakui pada awal asset, while for financial liabilities,
pengakuan aset, sedangkan untuk liabilitas transaction costs are deducted from the
keuangan, biaya transaksi dikurangkan dari amount of debt recognized on initial
- 34 -
Page 525
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(ii) Pengukuran awal (lanjutan) (ii) Initial recognition (continued)
jumlah utang yang diakui pada pengakuan recognition of a liability. The transaction
awal liabilitas. Biaya transaksi tersebut costs are amortized over the terms of the
diamortisasi selama umur instrumen instrument based on the effective interest
berdasarkan metode suku bunga efektif dan rate method and recorded as part of
dicatat sebagai bagian dari pendapatan interest income for transaction costs
bunga untuk biaya transaksi sehubungan related to the financial asset or as part of
dengan aset keuangan atau sebagai bagian interest expense for transaction costs
dari beban bunga untuk biaya transaksi related to financial liabilities.
sehubungan dengan liabilitas keuangan.
Grup, pada pengakuan awal, dapat The Group, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar liabilities, at fair value through profit or loss
melalui laba rugi (opsi nilai wajar). Opsi nilai (fair value option). The fair value option is
wajar dapat digunakan hanya bila only applied when the following conditions
memenuhi ketetapan sebagai berikut: are met:
• penetapan sebagai opsi nilai wajar • the application of the fair value option
mengurangi atau mengeliminasi reduces or eliminates an accounting
(accounting mismatch) yang dapat mismatch that would otherwise arise; or
timbul; atau
• aset keuangan dan liabilitas keuangan • the financial assets and liabilities are
merupakan bagian dari portofolio part of a portfolio of financial
instrumen keuangan yang risikonya instruments, the risks of which are
dikelola dan dilaporkan kepada managed and reported to key
manajemen kunci berdasarkan nilai management on a fair value basis; or
wajar; atau
• aset keuangan dan liabilitas keuangan • • the financial assets and liabilities
terdiri dari kontrak utama dan derivatif consist of a host contract and an
melekat yang harus dipisahkan, tetapi embedded derivative that must be
tidak dapat mengukur derivatif melekat bifurcated, but unable to measure the
secara terpisah. embedded derivative separately.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
a. Aset keuangan dan liabilitas keuangan a. Fair value through other comprehensive
dalam kelompok nilai wajar melalui income financial assets and financial
penghasilan komprehensif lain yang liabilities measured at fair value through
diukur pada nilai wajar melalui laporan profit or loss are subsequently
laba rugi diukur pada nilai wajarnya. measured at fair value.
b. Aset keuangan dan liabilitas keuangan c. b. Financial assets and other financial
lainnya yang diukur pada biaya liabilities which are measured at
perolehan diamortisasi, diukur pada amortized cost, are measured at
biaya perolehan diamortisasi dengan amortized cost using the effective
menggunakan metode suku bunga interest method.
efektif.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. a. Financial assets are derecognized when:
pengakuannya jika:
b.
- Hak kontraktual atas arus kas yang - The contractual rights to receive
berasal dari aset keuangan tersebut cashflows from the financial assets
berakhir; atau have expired; or
- 35 -
Page 526
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan dihentikan c. a. Financial assets are derecognized
pengakuannya jika: (lanjutan) when: (continued)
- Grup mentransfer hak untuk - - The Group has transferred its rights
menerima arus kas yang berasal to receive cash flows from the
dari aset keuangan atau financial assets or has assumed an
menanggung liabilitas untuk obligation to pay the received cash
membayarkan arus kas yang flows in full without material delay to
diterima tersebut secara penuh a third party under a pass through
tanpa penundaan berarti kepada arrangement; and
pihak ketiga di bawah
kesepakatan pelepasan; dan
- antara (a) Grup telah mentransfer - either (a) the Group has transferred
secara substansial seluruh risiko dan substantially all the risks and
manfaat atas aset, atau rewards of the asset, or
- (b) Grup tidak mentransfer maupun - (b) the Group has neither transferred
tidak memiliki secara substansial nor retained substantially all the risks
seluruh risiko dan manfaat atas aset, and rewards of the asset, but has
namun telah mentransfer kendali transferred control of the asset.
atas aset.
Ketika Grup telah mentransfer hak When the Group has transferred its
untuk menerima arus kas dari aset rights to receive cash flows from an
atau di bawah kesepakatan asset or has entered into a pass-through
pelepasan, dan tidak mentransfer arrangement, and has neither transferred
serta tidak mempertahankan secara nor retained substantially all risks and
substansial seluruh risiko dan manfaat rewards of the asset nor transferred
atas aset dan masih memiliki control of the asset, the asset is
pengendalian atas aset, aset diakui recognized to the extent of the Group’s
sebesar keterlibatan Grup yang continuing involvement in the asset.
berkelanjutan atas aset tersebut.
Kredit yang diberikan atau aset Loans or other financial assets are
keuangan lain dihapusbukukan ketika written off when there is no realistic
tidak terdapat prospek yang realistis prospect of collection in the near future
mengenai pengembalian kredit dalam or the normal relationship with the
waktu dekat atau hubungan normal borrowers has ceased to exist. When a
dengan debitur telah berakhir. Kredit loan is deemed uncollectible, it is written
yang tidak dapat dilunasi off against the related allowance for
dihapusbukukan dengan mendebit impairment losses.
cadangan kerugian penurunan nilai.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas keuangan when they are extinguished, i.e. liabilities
tersebut berakhir, yaitu ketika liabilitas stated in the contract are released or
yang ditetapkan dalam kontrak cancelled or have expired.
dilepaskan atau dibatalkan atau
kedaluwarsa.
- 36 -
Page 527
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different terms, or
keadaan yang secara substansial the terms of an existing liability are
berbeda, atau berdasarkan suatu substantially modified, such an exchange
liabilitas yang ada yang secara or modification is treated as
substansial telah diubah, seperti derecognition of the original liability and
pertukaran atau modifikasi yang the recognition of a new liability, and the
diperlakukan sebagai penghentian difference in the respective carrying
pengakuan liabilitas awal dan amounts is recognized in the
pengakuan liabilitas baru, dan consolidated statement of profit and loss
perbedaan nilai tercatat masing- and other comprehensive income.
masing diakui dalam laporan laba rugi
dan penghasilan komprehensif lain
konsolidasian.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga atas a. a. Interest income and expense on
aset keuangan yang diukur pada financial assets measured at fair value
nilai wajar melalui penghasilan through other comprehensive income as
komprehensif lain serta aset keuangan well as financial assets and financial
dan liabilitas keuangan yang liabilities recorded at amortized cost are
dicatat berdasarkan biaya perolehan recognized in the consolidated
diamortisasi, diakui pada laporan laba statement of profit or loss using the
rugi konsolidasi 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 asset is the amortized cost of a financial
aset keuangan sebelum disesuaikan asset before adjusting for allowance for
dengan cadangan penurunan nilai. impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount of
aset (ketika aset tersebut bukan aset an asset (when the asset is not a
keuangan memburuk) atau terhadap deteriorated financial asset) or to the
biaya perolehan diamortisasi dari amortized cost of a liability.
liabilitas.
Untuk aset keuangan yang telah For financial assets that have
memburuk pada saat pengakuan awal, deteriorated at initial recognition,
pendapatan bunga dihitung dengan interest income is calculated by
menerapkan tingkat bunga efektif applying the effective interest rate to the
terhadap biaya perolehan diamortisasi amortized cost of the financial assets. If
dari aset keuangan tersebut. Jika aset the asset no longer deteriorates, the
tersebut tidak lagi memburuk, maka calculation of interest income will still be
perhitungan pendapatan bunga akan calculated by applying the effective
tetap dihitung dengan menerapkan interest rate to the amortized cost of the
tingkat bunga efektif terhadap biaya financial asset.
perolehan diamortisasi dari aset
keuangan tersebut.
- 37 -
Page 528
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
Untuk aset keuangan yang memburuk For financial assets that deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest income
bunga dihitung dengan menerapkan is calculated by applying an effective
tingkat bunga efektif terhadap biaya interest rate to the amortized cost of
perolehan diamortisasi dari aset the financial assets. If the asset no
keuangan tersebut. Jika aset tersebut longer deteriorates, the calculation of
tidak lagi memburuk, maka perhitungan interest income will be calculated by
pendapatan bunga akan dihitung applying an effective interest rate to
dengan menerapkan tingkat bunga the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari financial asset.
aset keuangan tersebut.
b. Keuntungan dan kerugian yang timbul c. b. Gains and losses arising from
dari perubahan nilai wajar atas aset changes in fair value of financial
keuangan yang diklasifikasikan dalam assets measured at fair value through
kelompok diukur pada nilai wajar other comprehensive income are
melalui penghasilan komprehensif lain recognized directly in the statement of
diakui secara langsung dalam comprehensive income (as part of
laporan laba rugi komprehensif equity) until the financial assets are
(merupakan bagian dari ekuitas) sampai derecognized or impaired, except for
aset keuangan tersebut dihentikan the gain or loss resulting from the
pengakuannya atau adanya penurun change in exchange rates for debt
nilai, kecuali keuntungan atau kerugian instruments.
akibat perubahan nilai tukar untuk
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 laporan laba rugi.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Grup mereklasifikasi aset keuangan jika The Group reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the recorded
antara nilai tercatat dengan nilai wajar value and fair value is recognized in profit or
diakui sebagai keuntungan atau kerugian loss on the statement of profit or loss and
pada laba rugi komprehensif. 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 comprehensive
komprehensif lain dicatat sebesar nilai income are recorded at their fair values.
wajarnya.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi 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 is
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
- 38 -
Page 529
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value through other comprehensive
komprehensif lain ke klasifikasi biaya income to the amortized cost is recorded at
perolehan yang diamortisasi dicatat pada fair value at the date of reclassification.
nilai wajarnya pada tanggal reklasifikasi. Unrealized gain or losses are removed
Keuntungan atau kerugian yang belum from equity and are adjusted againts the
direalisasi dihapus dari ekuitas dan fair value.
disesuaikan terhadap nilai wajar.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui laba rugi ke fair value through profit or loss to amortized
klasifikasi nilai wajar melalui penghasilan cost classification is recorded at fair value.
komprehensif lain dicatat pada wajar.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset
dilakukan saling hapus dan nilai bersihnya and the net amount is presented in the
disajikan dalam laporan posisi keuangan consolidated statement of financial position
konsolidasian jika, dan hanya jika, Grup when, and only when, the Group has a
memiliki hak yang berkekuatan hukum legal right to offset the amounts and intends
untuk melakukan saling hapus atas jumlah either to settle on a net basis or to realize
yang telah diakui tersebut dan adanya the asset and settle the liability
maksud untuk menyelesaikan secara neto simultaneously.
atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara
simultan.
Hal yang berkekuatan hukum harus tidak The legal enforceable right must not be
kontinjen atas peristiwa di masa depan contingent on future events and must be
dan harus dapat dipaksakan di dalam enforceable in the normal course of
situasi bisnis yang normal, peristiwa business and in the event of default,
kegagalan atau kebangkrutan dari entitas insolvency or bankruptcy of the company
atas seluruh pihak lawan. or the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by the
oleh Standar Akuntansi Keuangan. Financial Accounting Standards.
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
atau liabilitas keuangan adalah jumlah aset liability is the amount at which the financial
atau liabilitas keuangan yang diukur pada asset or liability is measured at initial
saat pengakuan awal dikurangi recognition, minus principal repayments,
pembayaran pokok pinjaman, ditambah plus or minus the cummulative
atau dikurangi amortisasi kumulatif amortization using the effective interest
menggunakan metode suku bunga efektif rate method of any difference between the
yang dihitung dari selisih antara nilai initial amount recognized and the maturity
pengakuan awal dan nilai jatuh temponya, amount, minus any reduction for
dan dikurangi penurunan nilai. impairment.
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.
- 39 -
Page 530
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(viii) Pengukuran biaya diamortisasi (lanjutan) (viii) Amortized cost measurement (continued)
Pengukuran nilai wajar mengasumsikan Fair value measurement assumes that
bahwa transaksi untuk menjual aset atau transaction to sell assets or transfer a
mengalihkan liabilitas terjadi: liability take place:
• di pasar utama untuk aset dan • • in the principal market for the assets
liabilitas tersebut; atau and liabilities; or
• jika tidak terdapat pasar utama, • • in the absence of a principal market, in
dipasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
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 market participants would use when
menentukan harga aset dan liabilitas determining the price of the asset and
tersebut dengan asumsi bahwa pelaku liability assuming that market participants
pasar bertindak dalam kepentingan act in their own economic best interest.
ekonomi terbaiknya.
Nilai wajar atas pinjaman yang diberikan The fair value for loans and receivables as
dan piutang, serta liabilitas kepada bank well as liabilities to banks and customers
dan nasabah ditentukan menggunakan are determined using a present value
nilai berdasarkan arus kas kontraktual, model on the basis of contractually agreed
dengan mempertimbangkan kualitas kredit, cash flows, taking into account credit
likuiditas dan biaya. quality, liquidity and costs.
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
laporan keuangan konsolidasian dapat consolidated financial statements are
dikategorikan pada level hierarki nilai classified within fair value hierarchy, based
wajar, berdasarkan tingkatan input on the lowest level input that is significant
terendah yang signifikan atas pengukuran to the fair value measurement as a whole:
nilai wajar secara keseluruhan:
• 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 yang dapat assets or liabilities accessible at the
diakses pada tanggal pengukuran. measurement date.
• Level 2: input selain harga kuotasian • • Level 2: inputs other than quoted prices
yang termasuk dalam level 1 yang included in level 1 for the asset and
dapat diobservasi untuk aset dan liability, which is directly or indirectly
liabilitas, baik secara langsung atau observable.
tidak langsung.
• Level 3: input yang tidak dapat • • Level 3: unobservable inputs for the
diobservasi untuk aset dan liabilitas. asset and liability.
Metode dan asumsi signifikan yang The methods and significant assumptions
digunakan untuk menentukan nilai wajar used to determine the fair value of financial
dari instrumen keuangan adalah sebagai instruments are as follows: (i) where
berikut: (i) jika tersedia, Grup mengukur available, the Group measures the fair
nilai wajar instrumen keuangan dengan value of financial instruments using quoted
menggunakan harga kuotasi di pasar aktif prices in an active market for that
untuk instrumen tersebut, atau (ii) jika instrument, or (ii) if the market is for a
pasar untuk suatu instrumen keuangan financial instrument is inactive, the Group
tidak aktif, Grup menentukan nilai wajar determines fair value using valuation model
dengan menggunakan model penilaian that most appropriately reflects the nature,
- 40 -
Page 531
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
yang paling tepat mencerminkan sifat, characteristics and risks of each financial
karakteristik dan risiko dari masing- instrument. In addition, when using quoted
masing instrumen keuangan. Selain itu, prices obtained from third parties, the
ketika menggunakan harga kuotasian Group verifies whether the prices are valid
yang diperoleh dari pihak ketiga, Grup using appropriate methods, such as
memverifikasi apakah harga tersebut valid confirming the valuation techniques and
dengan menggunakan metode yang inputs used and comparing them with the
tepat, seperti konfirmasi teknik penilaian fair value of similar financial instruments.
dan input yang digunakan dan
membandingkannya dengan nilai wajar
instrumen keuangan serupa.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized
laporan keuangan konsolidasian secara in the consolidated financial statements
berulang, Grup menentukan apakah on a recurring basis, Group determines
terjadi transfer antara level di dalam whether transfers have occured between
hierarki dengan cara mengevaluasi levels in the hierarchy by re-assessing
kategori (berdasarkan input level terendah categorisation (based on the lowest level
yang signifikan dalam pengukuran nilai input that is significant to the fair value
wajar) setiap akhir periode pelaporan. measurement as a whole) at the end of
each reporting period.
(x) Investasi pada sukuk (x)
(xi) Investment in sukuk
Grup menerapkan PSAK 410 (Revisi The Group has applied SFAS 410 (Revised
2020) “Akuntansi Sukuk”. PSAK 410 2020) “Accounting for Sukuk”. SFAS 410
ini mengatur mengenai pengakuan, establishes the recognition, measurement,
pengukuran, penyajian, dan presentation, and disclosures of sukuk
pengungkapan transaksi sukuk Ijarah dan Ijarah and sukuk mudharabah transactions.
sukuk mudharabah.
Pengakuan dan Pengukuran Recognition and Measurement
Sebelum pengakuan awal, Grup Before the initial recognition, the Group
menentukan klasifikasi investasi pada determines the classification of investment
sukuk berdasarkan tujuan investasi Grup. in sukuk based on the purpose of the
Klasifikasi dalam investasi pada sukuk Groups’ investment. The classification of
terdiri dari: investment in sukuk comprises of:
- Biaya perolehan - Acquisition cost
Apabila investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan entity that aims to acquire assets in order
utama untuk memperoleh arus kas to collect contractual cash flows and there
kontraktual dan terdapat persyaratan is a contractual requirement to determine
kontraktual dalam menentukan tanggal the specific date of principal payments
tertentu pembayaran pokok dan/atau and/or the result.
hasilnya.
Pada saat pengukuran awal, investasi At the initial measurement, the investment
dicatat sebesar biaya perolehan dan is recorded at acquisition cost which
biaya perolehan ini termasuk biaya includes the transaction cost. After the
transaksi. Setelah pengakuan awal, initial recognition, the investment in sukuk
investasi pada sukuk ini diukur pada is measured at amortized cost. The
nilai perolehan yang diamortisasi. difference between acquisition cost and
Selisih antara biaya perolehan dan nilai nominal value is amortized using straight
nominal diamortisasi secara garis lurus line method during the term of the sukuk
selama jangka waktu instrumen sukuk. instrument.
- 41 -
Page 532
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(x) Investasi pada sukuk (lanjutan) (x)
(xii)Investment in sukuk (continued)
- Nilai wajar melalui laba rugi - - Fair value through profit or loss
Pada saat pengakuan awal, investasi At the initial recognition, the investment in
pada sukuk dalam klasifikasi ini dicatat sukuk in this classification is recorded at
sebesar harga perolehan, namun harga acquisition cost which does not include
perolehan tersebut tidak termasuk biaya transaction cost.
transaksi.
Setelah pengakuan awal, investasi diakui After initial recognition, the investment is
pada nilai wajar. Selisih antara nilai wajar recognized at fair value. The difference
dan jumlah tercatat diakui dalam laba between fair value and recorded amount
rugi. is recognized in profit or loss.
- Nilai wajar melalui penghasilan - Fair value through other comprehensive
komprehensif lain income
Pada saat pengakuan awal, investasi At initial recognition, the investment in
pada sukuk dalam klasifikasi ini dicatat sukuk in this classification is recorded at
sebesar harga perolehan dan biaya acquisition cost which includes transaction
perolehan ini termasuk biaya transaksi. cost.
•
Setelah pengakuan awal, investasi diakui • After initial recognition, the investment is
pada nilai wajar. Selisih antara nilai wajar recognized at fair value. The difference
dan jumlah tercatat diakui dalam between fair value and recorded amount
penghasilan komprehensif lain. Selisih is recognized in other comprehensive
antara biaya perolehan dan nilai nominal income. The difference between
diamortisasi secara garis lurus selama acquisition cost and nominal value is
jangka waktu instrumen sukuk dan diakui amortized using straight line method
dalam laba rugi. during the term of the sukuk instrument
and recognized in profit or loss.
•
Nilai wajar investasi ditentukan dengan • Fair value on investment is determined
mengacu pada hierarki sebagai berikut: according to following hierarchy:
•
i. harga kuotasi (tanpa penyesuaian) di • i. quoted price (excluding any adjustment)
pasar aktif, atau in active market, or
ii. input selain harga kuotasi yang iii. ii. input other than quoted price included in
termasuk dalam huruf (i). letter (i).
•
Untuk investasi pada sukuk yang • For investment in sukuk classified as at
diklasifikasikan sebagai diukur pada biaya acquistion cost and at fair value through other
perolehan dan nilai wajar melalui comprehensive income, if there is an
penghasilan komprehensif lain, jika indication of impairment, the Group measures
terdapat indikasi penurunan nilai, maka the recoverable amount. If the recoverable
Grup mengukur jumlah terpulihkannya. Jika amount is less than recorded amount, the
jumlah terpulihkan lebih kecil daripada Group recognizes the impairment losses.
jumlah tercatat, maka Grup mengakui Recoverable amount represents the amount
rugi penurunan nilai. Jumlah terpulihkan which will be recoverable from the principal
merupakan jumlah yang akan diperoleh repayment regardless of its present value.
dari pengembalian pokok tanpa
memperhitungkan nilai kininya.
Penyajian Presentation
Pendapatan investasi dan beban amortisasi • Investment income and amortization
disajikan secara neto dalam laba rugi. expense are presented in net amount in the
profit or loss.
b.
- 42 -
Page 533
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilities (continued)
(x) Investasi pada sukuk (lanjutan) (x)
(x) Investment in sukuk (continued)
Reklasifikasi • Reclassification
Grup tidak dapat mengubah klasifikasi • The Group cannot change investment
investasi, kecuali terdapat perubahan classification unless there is a change in
tujuan model usaha. Model usaha yang the business model purpose. Business
bertujuan untuk memperoleh arus kas model that is intended to collect contractual
kontraktual didasarkan pada tujuan cash flow is based on the investment
investasi yang ditentukan oleh Grup. Arus purpose set by the Group. The underlying
kas kontraktual yang dimaksud adalah arus contractual cash flow is the cash flow from
kas bagi hasil dan pokok dari sukuk revenue sharing and principal of sukuk
mudharabah atau arus kas imbalan (ujrah) mudharabah or benefit cash flow (ujrah)
dari sukuk Ijarah. Setelah pengakuan awal, from sukuk Ijarah. After initial recognition, if
jika aktual berbeda dengan tujuan investasi the actual differs from established
yang telah ditetapkan, maka Grup investment objectives, the Group
menelaah kembali konsistensi tujuan reassesses the consistency of its
investasinya. investment objectives.
e. Kas dan setara kas e. Cash and cash equivalents
Untuk tujuan penyajian laporan arus kas For consolidated statement of cash flows
konsolidasian, kas dan setara kas terdiri atas presentation purposes, cash and cash
kas, giro pada Bank Indonesia, giro pada Bank equivalents consists of cash, current accounts
lain, dan penempatan pada Bank Indonesia dan with Bank Indonesia, current accounts with
Bank lain yang jatuh tempo dalam 3 (tiga) bulan other Banks, and placements with Bank
atau kurang sejak tanggal perolehan yang tidak Indonesia and other Banks with original
dijaminkan atau dibatasi penggunaannya. maturities of 3 (three) months or less from the
acquisition date, which are not pledged as
collateral or restricted for use.
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain pada Current accounts with Bank Indonesia and
pengakuan awal diukur pada nilai wajar other banks are initially measured at fair value
ditambah biaya transaksi yang dapat plus directly attributable transaction costs, if
diatribusikan secara langsung, jika ada, dan any, and subsequently measured at their
selanjutnya diukur sebesar biaya perolehan amortized cost using effective interest rate
diamortisasi dengan menggunakan metode method. The allowance for impairment losses is
suku bunga efektif. Cadangan kerugian provided if there is an objective evidence of
penurunan nilai dibentuk jika terdapat bukti impairment (Note 2o).
objektif penurunan nilai (Catatan 2o).
g. Penempatan pada Bank Indonesia dan bank g. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan Bank Placements with Bank Indonesia and other
lain pada pengakuan awal diukur pada nilai Banks are initially measured at fair value plus
wajar ditambah biaya transaksi yang dapat directly attributable transaction costs, if any,
diatribusikan secara langsung, jika ada, dan and subsequently measured at their amortized
selanjutnya diukur sebesar biaya perolehan cost using the effective interest rate method.
diamortisasi dengan menggunakan metode The allowance for impairment losses is
suku bunga efektif. Cadangan kerugian provided if there is an objective evidence of
penurunan nilai dibentuk jika terdapat bukti impairment (Note 2o).
objektif penurunan nilai (Catatan 2o).
- 43 -
Page 534
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
h. Surat-surat berharga h. Marketable securities
Surat-surat berharga terdiri dari Sertifikat Bank Marketable securities consist of Bank Indonesia
Indonesia (SBI), wesel ekspor, obligasi Certificates (SBI), export bills, government
pemerintah, obligasi korporasi, dan efek utang bonds, corporate bonds, and other debt
Iainnya. marketable securities.
Surat berharga syariah diklasifikasikan sebagai Sharia marketable securities are classified as
diukur pada biaya perolehan yang diamortisasi. measured at amortized cost.
Surat berharga pada awalnya disajikan sebesar Marketable securities are initially measured at
nilai wajar. Setelah pengakuan awal, surat fair value. Subsequently, marketable securities
berharga dicatat sesuai kategorinya, yaitu nilai are accounted according to their classification
wajar melalui laba rugi, pada biaya perolehan as fair value through profit or loss, measured at
diamortisasi dan nilai wajar melalui penghasilan amortized cost and fair value through other
komprehensif lain. comprehensive income.
Pengukuran surat-surat berharga dinyatakan Measurement of securities is stated based on
berdasarkan klasifikasinya sebagai berikut: the classification of the securities as follows:
1. Surat-surat berharga diukur pada nilai 1. Marketable securities measured at
perolehan dicatat pada biaya perolehan amortized cost are carried at amortized
yang diamortisasi menggunakan metode cost using the effective interest rate
suku bunga efektif. method.
Aset dapat dijual dari portofolio diukur pada Assets may be sold out of amortized cost
nilai perolehan ketika terdapat peningkatan portfolios when there is an increase in
risiko kredit. Penghentian untuk alasan lain credit risk. Disposals for other reasons are
diperbolehkan namun jumlah penjualan permitted but such sales should be
tersebut harus tidak signifikan jumlahnya insignificant in value or infrequent in
atau tidak sering. nature.
2. Surat-surat berharga yang diklasifikasikan 3. 2. Marketable securities which are classified
sebagai wajar melalui penghasilan under fair value through other
komprehensif lain dinyatakan pada nilai comprehensive income are stated at fair
wajar. Pendapatan bunga diakui dalam value. Interest income is recognized in the
laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian other comprehensive income using the
menggunakan metode suku bunga efektif. effective interest method. Foreign
Laba atau rugi selisih kurs atas surat-surat exchange gains or losses on securities are
berharga diakui pada laporan laba recognized in the consolidated statement
rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive
konsolidasian. income.
Perubahan nilai wajar lainnya diakui Other fair value changes are recognized
langsung dalam ekuitas sampai surat- directly in equity until the securities is sold
surat berharga dijual atau mengalami or impaired, whereby the cumulative gains
penurunan nilai, dimana akumulasi and losses previously recognized in the
keuntungan dan kerugian yang equity are recognized in the consolidated
sebelumnya diakui dalam ekuitas diakui statement of profit or loss and other
dalam laporan laba rugi dan penghasilan comprehensive income.
komprehensif lain konsolidasian.
- 44 -
Page 535
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
h. Surat-surat berharga (lanjutan) h. Marketable securities (continued)
3. Surat-surat berharga dalam kategori nilai 4. 3. Fair value through profit or loss marketable
wajar melalui laba rugi dinyatakan pada securities are carried at fair value.
nilai wajar.
Keuntungan atau kerugian yang belum Unrealized gains or losses resulting from
direalisasi akibat kenaikan atau penurunan changes in fair values are recognized in
nilai wajarnya disajikan dalam laporan laba the current year consolidated statement of
rugi dan penghasilan komprehensif lain profit or loss and other comprehensive
konsolidasian tahun berjalan. Pendapatan income. The interest income from
bunga dari surat-surat berharga dicatat marketable securities is recorded in the
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian sesuai other comprehensive income according to
dengan persyaratan dalam kontrak. the terms of the contract.
i. Surat-surat berharga yang dibeli dengan i. Marketable securities purchased with
janji dijual kembali dan surat-surat berharga agreements to resell and marketable
yang dijual dengan janji dibeli kembali securities sold with agreements to
repurchase
Surat-surat berharga yang dibeli dengan janji Securities purchased under agreements to
dijual kembali (reverse repo) diakui sebesar resell (reverse repo) are recognized as a repo
harga jual kembali surat berharga yang receivable in the amount of the resale price of
bersangkutan dikurangi pendapatan bunga the related securities, less unamortized interest.
yang belum diamortisasi. Selisih antara harga The difference between purchase price and the
beli dengan harga jual diperlakukan sebagai selling price is treated as unamortized interest
pendapatan bunga yang belum diamortisasi and is recognized as interest income in
dan diakui sebagai pendapatan bunga sesuai accordance with the period since the securities
dengan jangka waktu surat berharga dibeli are purchased until they are resold by using
hingga dijual kembali dengan menggunakan effective interest rate (EIR) method. The
metode suku bunga efektif (EIR). Surat securities received are not recorded as assets
berharga yang dibeli tidak dibukukan sebagai on the consolidated statements of financial
aset dalam laporan posisi keuangan position because the ownership of the securities
konsolidasian karena kepemilikan surat remains with the seller. The allowance for
berharga tetap berada pada pihak penjual. impairment losses is provided if there is an
Cadangan kerugian penurunan nilai dibentuk objective evidence of impairment (Note 2o).
jika terdapat bukti objektif penurunan nilai
(Catatan 2o).
Surat-surat berharga yang dibeli dengan janji Marketables securities purchased under
untuk dijual kembali diklasifikasikan sebagai agreements to resell are classified as amortized
biaya perolehan yang diamortisasi. cost.
Surat-surat berharga yang dijual dengan janji Securities sold under repurchase (repo)
dibeli kembali (repo) diakui sebesar harga agreements are recognized at the agreed
pembelian kembali yang disepakati dikurangi repurchase price less unamortized interest. The
beban bunga yang belum diamortisasi. Beban unamortized interest represents the difference
bunga yang belum diamortisasi merupakan between the selling price and the agreed
selisih antara harga jual dengan harga beli repurchase price and is recognized as interest
kembali yang disepakati dan diakui sebagai expense during the period from the sale of
beban bunga selama jangka waktu sejak surat securities to the date of repurchase by using
berharga dijual hingga dibeli kembali dengan Effective Interest Rate (EIR) method. The
menggunakan metode suku bunga efektif (EIR). securities sold are recorded as assets on the
Surat berharga yang dijual tetap dicatat sebagai consolidated statements of financial position
aset dalam laporan posisi keuangan because in substantially the ownership of the
konsolidasian karena secara substansi securities remains with the Bank as the seller.
kepemilikan surat berharga tetap berada pada
pihak Bank sebagai penjual.
- 45 -
Page 536
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
i. Surat-surat berharga yang dibeli dengan i. Marketable securities purchased with
janji dijual kembali dan surat-surat berharga agreements to resell and marketable
yang dijual dengan janji dibeli kembali securities sold with agreements to
(lanjutan) repurchase (continued)
Surat-surat berharga yang dijual dengan janji Marketable securities sold under repurchased
dibeli kembali diklasifikasikan sebagai liabilitas agreement are classified as financial liabilities
keuangan yang diukur dengan biaya perolehan measured at amortized cost.
diamortisasi.
j. Instrumen derivatif j. Derivative instruments
Instrumen keuangan derivatif (termasuk Derivative financial instruments (including
transaksi mata uang asing untuk tujuan foreign currency transactions for funding and
pendanaan dan perdagangan) diakui sebesar trading) are recognized in the consolidated
nilai wajar pada laporan posisi keuangan statement of financial position at their fair value.
konsolidasian. Nilai wajar ditentukan Fair value is determined based on quoted
berdasarkan harga pasar, model penentuan prices, pricing models or quoted prices of other
harga atau harga pasar instrumen lain yang instruments with similar characteristics.
memiliki karakteristik serupa. Derivatif dicatat Derivatives are recorded as assets when the
sebagai aset apabila memiliki nilai wajar positif fair value is positive and liabilities when the fair
dan sebagai liabilitas apabila memiliki nilai value is negative.
wajar negatif.
Keuntungan atau kerugian yang terjadi dari Gain or loss as a result of fair value changes on
perubahan nilai wajar kontrak derivatif yang a derivative contract not designated as a
tidak ditujukan untuk lindung nilai (atau tidak hedging instrument (or derivative contract that
memenuhi kriteria untuk dapat diklasifikasikan does not qualify as a hedging instrument) is
sebagai lindung nilai) diakui dalam laba rugi recognized in the current year’s profit or loss.
tahun berjalan.
k. Kredit yang diberikan k. Loans
Kredit yang diberikan diukur pada biaya Loans are measured at amortized cost using
perolehan diamortisasi menggunakan metode the effective interest rate method, less
suku bunga efektif, dikurangi dengan cadangan allowance for impairment losses. Amortized
kerugian penurunan nilai. Biaya perolehan cost is calculated by taking into account any
diamortisasi dihitung dengan memperhitungkan discount or premium on acquisition and
diskonto atau premi pada saat akuisisi dan transaction costs that are an integral part of
biaya transaksi yang merupakan bagian tidak effective interest rate. The amortization is
terpisahkan dari suku bunga efektif. Amortisasi recognized in the profit or loss. Allowance for
diakui pada laba rugi. Cadangan kerugian impairment losses is provided if there is an
penurunan nilai dibentuk jika terdapat bukti objective evidence of impairment (Note 2o).
objektif penurunan nilai (Catatan 2o).
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized costs. Loans
diukur pada biaya perolehan diamortisasi. under syndication or channelling are stated at
Kredit yang diberikan dalam pinjaman sindikasi the principal amount equal to the risk portion
ataupun penerusan kredit dinyatakan sebesar assumed by the Group.
pokok kredit sesuai dengan porsi risiko yang
ditanggung oleh Grup.
Kredit sindikasi, kredit dalam rangka Syndicated, joint financing, and channeling
pembiayaan bersama, dan kredit penerusan loans are stated at the loan principal amount
dinyatakan sebesar pokok kredit sesuai dengan based on the risk participation by the Bank.
porsi risiko yang ditanggung oleh Bank.
- 46 -
Page 537
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
k. Kredit yang diberikan (lanjutan) k. Loans (continued)
Restrukturisasi kredit Loan restructuring
Setelah syarat dan ketentuan kredit After the terms of loans have been
direnegosiasi, penurunan nilai diukur dengan renegotiated, any impairment is measured
menggunakan suku bunga efektif awal yang using the original effective interest rate as
dihitung sebelum persyaratan dimodifikasi dan calculated before the modification of terms and
kredit tersebut tidak lagi dianggap “past due”. the loan is no longer considered “past due”.
Manajemen akan melakukan penelaahan ulang Management continuously reviews renegotiated
atas kredit yang direnegosiasi secara loans to ensure that all criteria are met and that
berkelanjutan untuk memastikan bahwa semua future payments are likely to occur. The loans
kriteria terpenuhi dan pembayaran di masa continue to be subject to an individual or
yang datang akan terjadi. Evaluasi penurunan collective impairment assessment, following the
nilai individual atau kolektif akan terus dilakukan impairment assessment of loans.
untuk kredit tersebut, mengikuti evaluasi
penurunan nilai atas kredit.
Kerugian dari restrukturisasi kredit dengan cara Loss on loan restructuring which involves a
konversi sebagian kredit yang diberikan conversion of loans into equity or other financial
menjadi saham atau instrumen keuangan instruments in partial satisfaction of loans, is
Iainnya, diakui hanya apabila nilai wajar recognized only if the fair value of the equity or
penyertaan saham atau instrumen keuangan financial instruments received, reduced by
yang diterima dikurangi estimasi beban untuk estimated expenses to sell the equity or other
menjualnya adalah kurang dari nilai tercatat financial instruments, is less than the carrying
kredit yang diberikan. value of the loan.
Kredit yang dihapusbuku Written-off loans
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there is no realistic
tidak terdapat prospek yang realistis mengenai prospect of collection or when the Group’s
pengembalian kredit atau hubungan normal normal relationship with the borrowers has
antara Grup dan debitur telah berakhir. Kredit ceased to exist. When loans are deemed
yang tidak dapat dilunasi dihapusbukukan uncollectible, they are written-off against the
dengan mendebet cadangan kerugian related allowance for impairment losses.
penurunan nilai. Penerimaan kembali atas Subsequent recoveries are credited to the
kredit yang telah dihapusbukukan sebelumnya allowance for impairment losses in the
dikreditkan ke cadangan kerugian penurunan consolidated statement of financial position.
nilai kredit pada laporan posisi keuangan
konsolidasian.
l. Pembiayaan/Piutang syariah l. Sharia financing/Receivables
Termasuk dalam pembiayaan/piutang syariah Sharia financing/receivables include
adalah pembiayaan mudharabah, pembiayaan mudharabah financing, musyarakah financing,
musyarakah, dan piutang syariah. and sharia receivables.
Entitas anak Bank menerapkan PSAK 401 The Bank’s subsidiary implements SFAS 401
(Revisi 2016) tentang “Penyajian Laporan (Revised 2016) regarding “Sharia Financial
Keuangan Syariah”, PSAK 402 (Amendemen Statements Presentation”, SFAS 402
2016) tentang “Akuntansi Murabahah”, PSAK (Amendment 2016) regarding “Murabahah
403 tentang “Akuntansi Salam”, PSAK 404 Accounting”, SFAS 403 regarding “Salam
(Amendemen 2016) tentang “Akuntansi Accounting”, SFAS 404 (Amendment 2016)
Istishna”, PSAK 405 tentang “Akuntansi regarding “Istishna Accounting”, SFAS 405
Mudharabah”, PSAK 406 tentang “Akuntansi regarding “Mudharabah Accounting”, SFAS 406
- 47 -
Page 538
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
l. Pembiayaan/Piutang syariah (lanjutan) l. Sharia financing/Receivables (continued)
Musyarakah”, PSAK 407 (Amendemen 2016) regarding “Musyarakah Accounting”, SFAS 407
tentang “Akuntansi Ijarah”, PSAK 410 (Revisi (Amendment 2016) regarding “Ijarah
2015) tentang “Akuntansi Sukuk”, Pedoman Accounting”, SFAS 410 (Revised 2015)
Akuntansi Perbankan Syariah Indonesia “Accounting for Sukuk”, Accounting Guidelines
(PAPSI Revisi 2013) dan Standar Akuntansi for Indonesian Sharia Banking (PAPSI Revised
Keuangan lain yang ditetapkan Ikatan Akuntan 2013) and other statement of Financial
Indonesia yang berkaitan dengan pengakuan, Accounting Standards established by the
pengukuran, penyajian, dan pengungkapan Indonesia Institute of Accountants relating to
untuk topik tersebut. recognition, measurement, presentation, and
disclosure for those topics.
Pembiayaan mudharabah merupakan Mudharabah financing represents joint financing
pembiayaan kerjasama antara entitas anak between the Bank’s subsidiary as a fund owner
Bank sebagai pemilik dana dengan nasabah and customer as a business executor. Revenue
sebagai pelaksana usaha. Pembagian hasil sharing on the project or business is conducted
keuntungan dari proyek tersebut dilakukan in accordance with the agreed nisbah (pre-
sesuai dengan nisbah (pre-determined ratio) determined ratio). Mudharabah financing are
yang telah disepakati bersama. Pembiayaan stated at their outstanding balance net of
mudharabah dinyatakan sebesar saldo allowance for losses.
pembiayaan dikurangi dengan cadangan
kerugian.
Pembiayaan musyarakah adalah akad Musyarakah financing is an agreement between
kerjasama yang terjadi diantara para the investors (musyarakah partners) to have a
pemilik modal (mitra musyarakah) untuk joint venture in a partnership with profit or loss
menggabungkan modal dan melakukan usaha sharing based on an agreement or
secara bersama dalam suatu kemitraan dengan proportionate capital contribution. Musyarakah
nisbah pembagian hasil atau kerugian sesuai financing is stated at their outstanding balance
dengan kesepakatan atau secara proporsional net of allowance for losses.
sesuai kontribusi modal. Pembiayaan
musyarakah dinyatakan sebesar saldo
pembiayaan dikurangi dengan cadangan
kerugian.
Piutang syariah adalah tagihan yang timbul dari Sharia receivables resulted from transactions
transaksi berdasarkan akad-akad murabahah, based on murabahah, istishna, qardh and
istishna, qardh dan ijarah. ijarah.
Piutang murabahah merupakan akad jual beli Murabahah receivables represent sale and
antara nasabah dan entitas anak Bank. Entitas purchase agreements between the borrowers
anak Bank membiayai kebutuhan investasi and the Bank’s subsidiary. The borrowers’
nasabah yang dinilai dengan harga pokok investments are funded by the Bank’s
ditambah dengan keuntungan yang disepakati subsidiary valued at the main price increased
bersama. Pembayaran atas piutang ini with profit agreed by both parties. The financing
dilakukan dengan cara mengangsur dalam facilities are repaid in installments over a certain
jangka waktu yang ditentukan. Piutang period of time. Murabahah receivables are
murabahah dinyatakan sebesar saldo piutang stated at their outstanding balance, net of
dikurangi dengan pendapatan marjin yang deferred margin and allowance for losses.
ditangguhkan dan cadangan kerugian.
- 48 -
Page 539
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
l. Pembiayaan/Piutang syariah (lanjutan) l. Sharia financing/Receivables (continued)
Istishna merupakan akad penjualan antara Istishna is a sales transaction between the
nasabah dan produsen yang bertindak sebagai customer and producer who acts as seller.
penjual. Berdasarkan akad tersebut, nasabah Based on the contract, the customer orders the
menugaskan produsen untuk membuat atau manufacturer to make or to supply goods
mengadakan barang sesuai dengan spesifikasi ordered to the specifications required by the
yang disyaratkan nasabah dan menjualnya customer and to sell to the customer at an
dengan harga yang disepakati. Entitas anak agreed price. The Bank’s subsidiary finances
Bank membiayai nasabah untuk membeli the customer to buy from the producer (seller).
barang dari produsen (penjual). Cara The payment method may be in advance,
pembayaran dapat berupa pembayaran di installment or deferred until a certain period.
muka, cicilan atau ditangguhkan sampai jangka Istishna receivables are presented based on the
waktu tertentu. Piutang istishna disajikan outstanding billing less allowance for losses.
sebesar tagihan termin kepada pembeli
dikurangi cadangan kerugian.
Qardh merupakan penyediaan dana atau Qardh is a fund supply or receivables which can
tagihan yang dapat dipersamakan dengan itu be equalized based on the approval or
berdasarkan persetujuan atau kesepakatan agreement between the customer and the
antara nasabah dan entitas anak Bank, dengan Bank’s subsidiary, with the requirement for
ketentuan wajib untuk melunasi setelah jangka repayment after a certain period. Qardh is
waktu tertentu. Pinjaman qardh diakui sebesar recognized at the amount of funds granted
jumlah dana yang dipinjamkan pada saat when incurred. The excess of qardh settlement
terjadinya. Kelebihan penerimaan dari pinjaman is recognized as income when incurred. Qardh
qardh yang dilunasi, diakui sebagai pendapatan is stated at its outstanding balance net of
pada saat terjadinya. Pinjaman qardh allowance for losses.
dinyatakan sebesar saldo pembiayaan
dikurangi dengan cadangan kerugian.
Pembiayaan Ijarah adalah akad sewa menyewa Ijarah financing is an agreement between the
antara pemilik objek sewa dengan penyewa lessor and lessee to receive income on leased
untuk mendapatkan imbalan atas barang yang item. Ijarah financing is stated at their
disewakannya. Pembiayaan Ijarah dinyatakan outstanding balance net of allowance for losses.
sebesar saldo pembiayaan dikurangi dengan
cadangan kerugian.
m. Piutang pembiayaan konsumen dan piutang m. Consumer financing receivables and leases
sewa pembiayaan financing receivables
Piutang Pembiayaan Konsumen Consumer Financing Receivables
Piutang pembiayaan konsumen pada Consumer financing receivables are initially
pengakuan awal diukur pada nilai wajar measured at fair value plus directly attributable
ditambah biaya transaksi yang dapat transaction costs, if any, and subsequently
diatribusikan secara langsung, jika ada, dan measured at their amortized cost using the
selanjutnya diukur sebesar biaya perolehan effective interest rate method. Allowance for
diamortisasi dengan menggunakan metode impairment loss is provided if there is an
suku bunga efektif. Cadangan kerugian objective evidence of impairment (Note 2o).
penurunan nilai dibentuk jika terdapat bukti
objektif penurunan nilai (Catatan 2o).
Piutang pembiayaan konsumen entitas anak The subsidiary’s consumer financing
merupakan jumlah piutang setelah dikurangi receivables are presented net of unearned
dengan pendapatan pembiayaan konsumen consumer financing income and allowance for
yang belum diakui dan cadangan kerugian impairment losses.
penurunan nilai.
- 49 -
Page 540
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
m. Piutang pembiayaan konsumen dan piutang m. Consumer financing receivables and leases
sewa pembiayaan (lanjutan) financing receivables (continued)
Piutang Pembiayaan Konsumen (lanjutan) Consumer Financing Receivables (continued)
Pendapatan pembiayaan konsumen yang Unearned consumer financing income is the
belum diakui merupakan selisih antara jumlah excess of the aggregate installment payments
keseluruhan pembayaran angsuran yang akan to be received from the consumer over the
diterima dari konsumen dengan jumlah principal amount financed. The unearned
pokok pembiayaan konsumen. Pendapatan consumer financing income is recognized as
pembiayaan konsumen yang belum diakui income over the term of the respective
dicatat sebagai pendapatan sesuai dengan agreement using effective interest rate method.
jangka waktu kontrak pembiayaan konsumen
berdasarkan metode suku bunga efektif.
Selisih neto antara pendapatan administrasi The net difference between the administration
yang diperoleh dari konsumen pada saat income earned from the consumer at the first
pertama kali perjanjian pembiayaan konsumen time the consumer financing agreement is
ditandatangani dan beban-beban yang timbul signed and the initial incremental costs directly
pertama kali yang terkait langsung dengan related to consumer financing facility is deferred
tagihan pembiayaan konsumen ditangguhkan and recognized as an adjustment to the yield
dan diakui sebagai penyesuaian atas imbal received throughout the consumer financing
hasil pembiayaan konsumen berdasarkan period using effective interest rate method and
metode suku bunga efektif dan disajikan presented as part of interest income in the
sebagai bagian dari pendapatan bunga pada current year’s profit or loss.
laba rugi tahun berjalan.
Pelunasan sebelum masa pembiayaan Termination before consumer financing period
konsumen berakhir diperlakukan sebagai end is treated as a cancellation of an existing
pembatalan kontrak pembiayaan konsumen contract and the resulting gain or loss is
dan keuntungan atau kerugian yang timbul recognized in the current year’s profit or loss.
diakui pada laba rugi tahun berjalan.
Piutang Sewa Pembiayaan Leases Financing Receivables
Penentuan apakah suatu perjanjian merupakan The determination of whether an arrangement
perjanjian sewa atau perjanjian yang is, or contains a lease is based on the
mengandung sewa didasarkan atas substansi substance of the arrangement at inception date
perjanjian pada tanggal awal sewa dan apakah and whether the fulfillment of the arrangement
pemenuhan perjanjian tergantung pada is dependent on the use of a specific asset and
penggunaan suatu aset dan perjanjian tersebut the arrangement conveys a right to use the
memberikan suatu hak untuk menggunakan asset. Leases are classified as finance leases if
aset tersebut. Suatu sewa diklasifikasikan the leases transfer substantially all the risks and
sebagai sewa pembiayaan jika sewa tersebut rewards incidental to ownership of the leased
mengalihkan secara substansial seluruh risiko assets. Leases are classified as operating
dan manfaat yang terkait dengan kepemilikan leases if the leases do not transfer substantially
aset. Suatu sewa diklasifikasikan sebagai sewa all the risks and rewards incidental to ownership
operasi jika sewa tidak mengalihkan secara of the leased assets.
substansial seluruh risiko dan manfaat yang
terkait dengan kepemilikan aset.
- 50 -
Page 541
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
m. Piutang pembiayaan konsumen dan piutang m. Consumer financing receivables and leases
sewa pembiayaan (lanjutan) financing receivables (continued)
Piutang Sewa Pembiayaan (lanjutan) Leases Financing Receivables (continued)
Entitas anak mengakui aset berupa piutang The subsidiary recognizes assets held under a
sewa pembiayaan di laporan posisi keuangan financing lease in its statement of financial
sebesar jumlah yang sama dengan investasi position and presented them as a receivable at
sewa neto. Penerimaan piutang sewa an amount equal to the net investment in the
diperlakukan sebagai pembayaran pokok dan lease. Payment of the lease receivable is
penghasilan sewa pembiayaan. Pengakuan treated as repayment of principal and financing
penghasilan sewa pembiayaan didasarkan lease income. The recognition of financing
pada suatu pola yang mencerminkan suatu lease income is based on a pattern reflecting a
tingkat pengembalian periodik yang konstan constant periodic rate of return on the
atas investasi neto. Entitas anak bertindak subsidiary’s net investment in the financing
sebagai lessor dalam sewa pembiayaan. lease. The subsidiary acts as a lessor in finance
leases.
n. Tagihan dan liabilitas akseptasi n. Acceptances receivable and payable
Tagihan akseptasi konsumen pada pengakuan Acceptances receivable are initially measured
awal diukur pada nilai wajar ditambah biaya at fair value plus directly attributable transaction
transaksi yang dapat diatribusikan secara costs, if any, and subsequently measured at
langsung, jika ada, dan selanjutnya diukur their amortized cost using the effective interest
sebesar biaya perolehan diamortisasi dengan rate method. The allowance for impairment
menggunakan metode suku bunga efektif. losses is provided if there is an objective
Cadangan kerugian penurunan nilai dibentuk evidence of impairment (Note 2o). Acceptances
jika terdapat bukti objektif penurunan nilai payable are measured at amortized cost using
(Catatan 2o). Liabilitas akseptasi diukur pada effective interest rate method.
biaya perolehan diamortisasi dengan
menggunakan metode suku bunga efektif.
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan assets
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Pada setiap tanggal laporan posisi keuangan The Group assess whether there is any
konsolidasian, Grup mengevaluasi apakah objective evidence that a financial asset or a
terdapat bukti objektif bahwa aset keuangan group of financial assets is impaired at each
atau kelompok aset keuangan mengalami consolidated statement of financial position
penurunan nilai. date.
Cadangan atas kerugian kredit ekspektasian The expected credit loss allowance is based on
adalah berdasarkan atas kerugian ekspektasian the credit losses expected to arise over the life
sepanjang umur aset (the lifetime expected of the asset (the lifetime expected credit loss),
credit loss), kecuali tidak terdapat kenaikan unless there has been no significant increase in
yang signifikan dalam risiko kredit sejak awal, di credit risk since origination, in which case, the
mana dalam hal ini, cadangan adalah allowance is based on the 12 months expected
berdasarkan kerugian kredit ekspektasian credit loss.
dalam jangka waktu 12 bulan.
Kerugian yang diharapkan sepanjang umur aset Both the lifetime expected credit loss and 12
dan kerugian kredit ekspektasian dalam jangka months expected credit loss are calculated on
waktu 12 bulan dihitung baik secara individual either an individual basis or a collective basis,
maupun kolektif, tergantung kepada sifat depending on the nature of the underlying
portofolio instrumen keuangan yang portfolio of financial instruments.
mendasarinya.
- 51 -
Page 542
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Grup menghitung kerugian kredit ekspektasian The Group calculates expected credit loss
berdasarkan tiga skenario yang tertimbang based on three probability-weighted scenarios
menurut kemungkinan terjadinya untuk to measure the expected cash shortfalls,
mengukur kekurangan kas yang diharapkan, discounted at an approximation to the effective
didiskontokan pada suatu estimasi terhadap interest rate. A cash shortfall is the difference
suku bunga efektif. Kekurangan kas adalah between the cash flows that are due to an entity
selisih antara arus kas yang harus dibayar in accordance with the contract and the cash
kepada suatu entitas berdasarkan kontrak dan flows that the entity expects to receive.
arus kas dari entitas bersangkutan yang
diharapkan untuk diperoleh.
Grup telah menyusun suatu kebijakan untuk The Group has established a policy to perform
melakukan suatu penilaian, pada akhir setiap an assessment, at the end of each reporting
periode pelaporan, mengenai apakah risiko period, of whether a financial instruments credit
kredit suatu aset keuangan telah meningkat risk has increased significantly since initial
secara signifikan sejak pengakuan, dengan recognition, by considering the change in the
mempertimbangkan perubahan risiko gagal risk of default occurring over the remaining life
bayar yang terjadi selama umur manfaat of the financial instrument.
instrumen keuangan.
Grup menganggap instrumen utang memiliki The Group considers debt instruments to have
risiko kredit yang rendah ketika peringkat risiko low credit risk when the credit risk rating is at
kreditnya setara dengan definisi investment par with the globally understood definition of
grade yang dipahami secara global. investment grade.
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit weighted probability of a credit loss measured
yang diukur sebagai berikut: as follows:
- Aset keuangan yang tidak memburuk pada - Financial assets that do not deteriorate at
tanggal pelaporan, kerugian kredit the reporting date, the expected credit loss
ekspektasian diukur sebesar selisih antara is measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (i.e. the
selisih antara arus kas yang terutang difference between the cash flows owed to
kepada Grup sesuai dengan kontrak dan the Group in accordance with the contract
arus kas yang diperkirakan akan diterima and the cash flows expected to be received
oleh Grup); by the Group);
- 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 kas gross carrying amount and the present
masa depan yang diestimasi; value of estimated future cash flows;
- Komitmen pinjaman yang belum ditarik, - For undisbursed loan commitments,
kerugian kredit ekspektasian diukur sebesar expected credit losses are measured at the
selisih antara nilai kini jumlah arus kas jika difference between the present value of the
komitmen ditarik dan arus kas yang amount of cash flow if the commitments is
diperkirakan akan diterima oleh Grup; withdrawn and the cash flow expected to be
received by the Group;
- Kontrak jaminan keuangan, kerugian kredit - For financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the difference
pembayaran yang diperkirakan untuk between the estimated payments to replace
mengganti pemegang atas kerugian kredit the holder for the credit losses incurred less
yang terjadi dikurangi jumlah yang the amount estimated to be recoverable.
diperkirakan dapat dipulihkan.
- 52 -
Page 543
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Aset keuangan yang direstrukturisasi Restructured financial assets
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are -
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing
yang ada diganti dengan yang baru karena financial assets are replaced with new ones
kesulitan keuangan peminjam, maka dilakukan due to the borrower’s financial difficulties, an
penilaian apakah aset keuangan yang ada assessment is made whether recognition of
harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
follows:
- Jika restrukturisasi tidak mengakibatkan - If the restructuring does not result in the -
penghentian pengakuan aset yang termination of recognition of existing assets,
ada, maka arus kas yang diperkirakan then the estimated cash flows arising from
yang timbul dari aset keuangan the modified financial assets are included in
yang dimodifikasi dimasukkan dalam the calculation of cash shortages of existing
perhitungan kekurangan kas dari aset assets.
yang ada.
- Jika restrukturisasi akan menghasilkan - If the restructuring will result in a -
penghentian pengakuan aset yang ada, derecognition of the existing assets, the fair
maka nilai wajar aset baru diperlakukan value of the new asset is treated as the final
sebagai arus kas akhir dari aset keuangan cash flow of the existing financial assets at
yang ada pada saat penghentian the time of derecognition. This amount is
pengakuannya. Jumlah ini dimasukkan included in the calculation of cash shortages
dalam perhitungan kekurangan kas dari from existing financial assets which are
aset keuangan yang ada yang discounted from the date of derecognition to
didiskontokan dari tanggal penghentian the reporting date using the initial effective
pengakuan ke tanggal pelaporan interest rate of the existing financial assets.
menggunakan suku bunga efektif awal dari
aset keuangan yang ada.
Aset keuangan yang memburuk Credit-impaired financial assets
Pada setiap tanggal pelaporan, Grup menilai At each reporting date, the Group assess
apakah aset keuangan yang dicatat pada biaya whether the financial assets recorded at
perolehan diamortisasi dan aset keuangan amortized cost and the financial assets of debt
instrumen utang yang dicatat pada nilai wajar instruments which are recorded at fair value
melalui penghasilan komprehensif lain through other comprehensive income are
mengalami penurunan nilai kredit (memburuk). credit- impaired (worsening).
Aset keuangan memburuk ketika satu atau Financial assets deteriorate when one or more
lebih peristiwa yang memiliki dampak events that have an adverse effect on the
merugikan atas estimasi arus kas masa depan estimated future cash flows of the financial
dari aset keuangan telah terjadi. assets have occurred.
Bukti bahwa aset keuangan mengalami Evidence that financial assets become credit
penurunan nilai kredit (memburuk) termasuk impaired (worsening) including observable data
data yang dapat diobservasi mengenai regarding the following events:
peristiwa berikut ini:
- Kesulitan keuangan signifikan yang dialami - Significant financial difficulties experienced
penerbit atau pihak peminjam; by the issuer or the borrower;
- Pelanggaran kontrak, seperti peristiwa - Breach of contract, such as a default or
gagal bayar atau peristiwa tunggakan; arrears;
- Pihak pemberi pinjaman, untuk alasan - The lender, for economic or contractual
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;
- 53 -
Page 544
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Aset keuangan yang memburuk (lanjutan) Credit-impaired financial assets (continued)
- 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 lainnya; reorganization;
- 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 credit
mencerminkan kerugian kredit yang terjadi. loss that occurs.
Aset Keuangan yang dibeli atau yang Purchased or originated credit - impaired
berasal dari aset keuangan yang mengalami financial assets - (POCI)
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 nilai there is objective evidence of impairment at
pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada cadangan kerugian allowance for credit losses is recognized
kredit yang diakui karena harga pembelian atau because the purchase price or value has
nilainya telah termasuk estimasi kerugian kredit included lifetime estimated credit losses.
sepanjang umurnya. Selanjutnya, perubahan Furthermore, changes in lifetime credit losses,
kerugian kredit sepanjang umurnya, apakah whether positive or negative, are recognized in
positif atau negatif, diakui dalam laporan laba the consolidated statement of profit or loss as
rugi konsolidasian sebagai bagian dari part of the allowance for impairment losses.
cadangan kerugian penurunan nilai.
Penyajian cadangan kerugian kredit Presentation of allowance for expected
ekspektasian dalam laporan posisi credit losses in statements of financial
keuangan position
Cadangan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the consolidated statement of
konsolidasian sebagai berikut: financial positions as follows:
- Aset keuangan yang diukur pada biaya - Financial assets measured at amortized
perolehan diamortisasi, cadangan cost, allowance for expected credit losses
kerugian kredit ekspektasian disajikan is presented as a deduction from the gross
sebagai pengurang dari jumlah tercatat carrying amount of the asset;
bruto aset;
- Komitmen pinjaman dan kontrak jaminan - Loan commitments and financial
keuangan, cadangan 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, cadangan kerugian kredit allowance for expected credit losses are
ekspektasian tidak diakui dalam laporan not recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amounts of
dari aset-aset ini adalah nilai wajarnya. these assets are at their fair values.
Namun demikian cadangan kerugian However, allowance for expected credit
kredit ekspektasian diungkapkan dan losses is disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income.
lain.
- 54 -
Page 545
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan pinjaman yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through individual
secara individual, jika memenuhi salah satu evaluation if one of the following criterias is met:
kriteria di bawah ini:
- Pinjaman yang diberikan yang secara - Loans which individually have significant
individual memiliki nilai signifikan; atau value; or
- Pinjaman yang diberikan yang - Restructured loans which individually have
direstrukturisasi yang secara individual significant value.
memiliki nilai signifikan.
Perhitungan penurunan nilai secara kolektif Collective impairment calculation
Bank menetapkan pinjaman yang diberikan The Bank determines loans to be evaluated for
yang harus dievaluasi penurunan nilainya impairment through collective evaluation if one of
secara kolektif, jika memenuhi salah satu the following criterias is met:
kriteria di bawah ini:
- Pinjaman yang diberikan yang secara - Loans which individually have insignificant
Individual memiliki nilai tidak signifikan; value; or
atau
- Pinjaman yang diberikan yang - Restructured loans which individually have
direstrukturisasi yang secara individual insignificant value.
memiliki nilai tidak signifikan.
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan
Ketika pinjaman yang diberikan tidak tertagih, When a loan is uncollectible, it is written-off
pinjaman yang diberikan tersebut dihapusbuku against the related allowance for impairment
dengan menjurnal balik cadangan kerugian loss. Such loans are written-off after all the
penurunan nilai. Pinjaman yang diberikan necessary procedures have been completed
tersebut dapat dihapusbuku setelah semua and the amount of the loss has been
prosedur yang diperlukan telah dilakukan dan determined.
jumlah kerugian telah ditentukan.
Penerimaan kembali atas aset keuangan The recoveries of written-off financial assets in
yang telah dihapusbukukan pada tahun the current year are credited by adjusting the
berjalan dikreditkan dengan menyesuaikan allowance for impairment losses accounts.
akun cadangan kerugian penurunan nilai. Recoveries of written-off financial assets from
Penerimaan kembali atas aset keuangan yang previous years are recorded as operational
telah dihapusbukukan pada tahun sebelumnya income other than interest income.
dicatat sebagai pendapatan operasional selain
pendapatan bunga.
Sehubungan dengan kepatuhan terhadap In compliance with Financial Service Authority
Otoritas Jasa Keuangan (OJK), Bank (OJK), the Bank implements OJK Regulation
menerapkan Peraturan OJK No. 40/POJK.03/ No. 40/POJK.03/2019 dated December 19,
2019 tanggal 19 Desember 2019 tentang 2019 about “Assessment of Commercial Banks’
“Penilaian Kualitas Aset Bank Umum”. Asset Quality”.
Untuk aset keuangan entitas anak berdasarkan For the financial assets of subsidiary under
prinsip Perbankan Syariah, entitas anak Bank Sharia Banking principles, the Bank’s subsidiary
menerapkan peraturan Otoritas Jasa Keuangan applies Financial Services Authority regulation
(“POJK”) No. 16/POJK.03/2014 tanggal (“POJK”) No. 16/POJK.03/2014 dated
18 November 2014 tentang “Penilaian Kualitas November 18, 2014 regarding “Asset Quality
Aset Bank Umum Syariah dan Unit Usaha Assessment of Sharia Bank and Sharia
Syariah” yang berlaku efektif sejak tanggal Business Unit” effective starting January 1,
1 Januari 2015. 2015.
- 55 -
Page 546
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan (lanjutan) (continued)
Berdasarkan peraturan tersebut, entitas anak Based on the regulation, the Bank’s subsidiary
Bank wajib membentuk cadangan kerugian is required to provide an allowance for losses
sesuai dengan standar akuntansi keuangan based on prevailing financial accounting
yang berlaku. Khusus untuk piutang murabahah standards. Specifically for murabahah
yang merupakan pembiayaan, entitas anak receivables that represents financing, the
Bank mengevaluasi apakah terdapat bukti Bank’s subsidiary evaluates whether there is
objektif penurunan nilai dan mengakui kerugian objective evidence of impairment and
penurunan nilai sesuai dengan PSAK 402 recognizes the impairment losess based on
(Revisi 2013) yang mengacu pada PSAK 239 SFAS 402 (Revised 2013) which referring to
(Revisi 2014), sedangkan cadangan kerugian SFAS 239 (Revised 2014), while the allowance
aset produktif lainnya dibentuk sebagai berikut: for losses for other earning assets is provided
as follows:
Persentase minimum
cadangan kerugian/
Minimum percentage of
Klasifikasi allowance for losses Classification
Lancar 1% Current
Dalam perhatian khusus 5% Special mention
Kurang lancar 15% Sub-standard
Diragukan 50% Doubtful
Macet 100% Loss
Cadangan khusus dibentuk atas aset produktif Specific allowance for earning assets on
yang di klasifikasikan sebagai dalam perhatian earning assets classified as special mention,
khusus, kurang lancar, diragukan, dan macet, sub-standard, doubtful, and loss, is calculated
dihitung atas nilai aset produktif setelah based on principal of the earning assets after
dikurangi dengan nilai agunan. deducting the value of collateral.
Penurunan Nilai Aset Non-keuangan Impairment of Non-financial assets
Nilai tercatat dari aset yang bukan aset The carrying amounts of the Group’s non-
keuangan Grup, kecuali aset pajak tangguhan, financial assets, other than deferred tax assets,
ditelaah setiap tanggal pelaporan untuk are reviewed at each reporting date to
menentukan apakah terdapat indikasi determine whether there is any indication of
penurunan nilai. Jika indikasi tersebut ada, impairment. If any such indication exists then
maka nilai yang dapat dipulihkan dari aset the asset’s recoverable amount will be
tersebut akan diestimasi. estimated.
Jumlah yang dapat dipulihkan dari suatu aset The recoverable amount of an asset or Cash
atau Unit Penghasil Kas (UPK) adalah sebesar Generating Unit (CGU) is greater of its value in
jumlah yang lebih tinggi antara nilai pakainya use and its fair value less cost to sell. In
dan nilai wajar aset atau UPK dikurangi biaya assessing value in use, the estimated future
untuk menjual. Dalam menentukan nilai pakai, cash flows are discounted to their present value
estimasi arus kas masa depan didiskontokan ke using a pre-tax discount rate that reflects
nilai sekarang dengan menggunakan tingkat current market assessment of the time value of
diskonto sebelum pajak yang mencerminkan money and the risk specific to the assets.
penilaian pasar saat ini terhadap nilai kas kini
dan risiko spesifik terhadap aset tersebut.
- 56 -
Page 547
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
o. Penurunan nilai aset keuangan dan non- o. Impairment of financial and non-financial
keuangan (lanjutan) assets (continued)
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan (lanjutan) (continued)
Penyisihan penurunan nilai diakui jika nilai An impairment loss is recognized if the carrying
tercatat dari suatu aset atau UPK melebihi nilai amount of an asset or CGU exceeds its
yang dapat diperoleh kembali. Penyisihan recoverable amount. Impairment losses are
penurunan nilai diakui pada laba rugi tahun recognized in the current year’s profit or loss.
berjalan. Penyisihan penurunan nilai yang Impairment losses in respect of CGUs are
diakui sehubungan dengan UPK akan allocated first to reduce the carrying amount of
dialokasikan pertama kali untuk mengurangi any goodwill allocated to the CGU and then to
nilai tercatat dari goodwill yang dialokasikan ke reduce the carrying amount of the other assets
UPK dan kemudian mengurangi nilai tercatat in the units (group of units) on a pro rate basis.
dari aset lainnya di dalam unit tersebut
(kelompok unit) secara pro rata.
Penyisihan penurunan nilai sehubungan An impairment losses in respect of goodwill can
dengan goodwill tidak dapat dijurnal balik. not be reversed. In respect of other assets,
Sehubungan dengan aset lainnya, penyisihan impairment losses recognized in prior period
penurunan nilai yang diakui pada tahun are assessed at each reporting date for any
sebelumnya dinilai pada setiap tanggal indications that the losses has decreased or no
pelaporan untuk melihat adanya indikasi bahwa longer exists. An impairment loss is reversed if
kerugian telah menurun atau tidak ada lagi. there has been change in the estimates used to
Kerugian penurunan nilai dijurnal balik jika determine the recoverable amount.
terdapat perubahan estimasi yang digunakan
dalam menentukan nilai yang dapat dipulihkan.
Sehubungan dengan kepatuhan terhadap In compliance with Financial Service Authority
Otoritas Jasa Keuangan (OJK), Grup (OJK), the Group implements OJK Regulation
menerapkan Peraturan OJK No. 40/ No. 40/POJK.03/2019 dated December 19,
POJK.03/2019 tanggal 19 Desember 2019 2019 about “Assessment of Commercial Banks’
tentang “Penilaian Kualitas Aset Bank Umum”. Asset Quality”.
p. Aset tetap, aset hak guna dan liabilitas sewa p. Fixed assets, right-of-use and lease
liabilities
Grup menerapkan kebijakan akuntansi model The Group applies revaluation model as
revaluasi untuk aset tetap berupa tanah. Untuk accounting policy for land. For fixed assets
aset tetap selain tanah menggunakan model other than land, cost model is applied. Prior to
biaya. Sebelum 1 Maret 2016, tanah disajikan March 1, 2016, land is stated at cost.
sebesar biaya perolehan.
Tanah disajikan sebesar nilai wajar. Penilaian Lands are stated at fair value. Valuation of
terhadap tanah dilakukan oleh penilai lands is performed by external independent
independen eksternal yang memiliki sertifikasi. valuers with certain qualification. Valuation is
Penilaian dilakukan secara berkala untuk performed with sufficient regularity to ensure
memastikan bahwa nilai wajar aset yang that the fair value of a revalued asset does not
direvaluasi tidak berbeda secara material differ materially from its carrying amount.
dengan nilai tercatatnya.
- 57 -
Page 548
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna, dan liabilitas p. Fixed assets, right-of-use and lease
sewa (lanjutan) liabilities (continued)
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly and fluctuates, it is necessary to
fluktuatif, maka perlu direvaluasi secara revaluate on an annual basis, whereas if the fair
tahunan, sedangkan jika nilai wajar dari aset value of the revaluated asset does not change
yang direvaluasi tidak mengalami perubahan significantly and fluctuates, it is necessary to
yang signifikan dan fluktuatif, maka perlu revaluate at a minimum of every 3 years.
dilakukan revaluasi sekurang-kurangnya 3
tahun sekali.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi tanah dicatat sebagai “Surplus revaluation of land is recorded in “Asset
revaluasi aset” dan disajikan sebagai revaluation surplus” and presented as “other
“penghasilan komprehensif lain”. Penurunan comprehensive income”. Decrease in carrying
nilai tercatat yang timbul dari revaluasi dicatat amount as the result of revaluation is recorded
sebagai beban pada tahun berjalan. Apabila as expense in the current year. If the asset has
aset tersebut memiliki saldo “Surplus revaluasi “Asset revaluation surplus”, loss from
aset”, maka selisih penurunan nilai tercatat revaluation of asset is charged to “Asset
tersebut dibebankan terhadap “Surplus revaluation surplus” balance and the remaining
revaluasi aset” dan sisanya diakui sebagai balance is charged to current year’s expenses.
beban tahun berjalan.
Grup melakukan revaluasi untuk tujuan The Group conducts revaluation for accounting
akuntansi dan pajak. Jumlah pajak yang telah and tax purposes. The related tax paid is
dibayar diakui di penghasilan komprehensif lain recognized in other comprehensive income and
dan surplus revaluasi aset di ekuitas. asset revaluation surplus in equity.
Aset tetap, kecuali tanah yang tidak disusutkan, Fixed assets, except land which is not
dinyatakan berdasarkan biaya perolehan depreciated, are stated at cost less
dikurangi akumulasi penyusutan dan rugi accumulated depreciation and impairment
penurunan nilai. Penyusutan dihitung dengan losses. Depreciation is computed using the
menggunakan metode garis lurus (straight line) straight line method over the expected useful
selama estimasi manfaat aset tersebut sebagai lives as follows:
berikut:
Tahun/Years
Bangunan 20 Buildings
Perabot dan peralatan kantor 4-8 Furniture, fixtures, and office equipment
Kendaraan bermotor 4-8 Motor vehicles
Prasarana bangunan sesuai masa sewa mana yang lebih Leasehold improvement
rendah dibandingkan umur ekonomis/
based on the lease period whichever
is shorter of economic life
Biaya pemeliharaan dan perbaikan dibebankan The cost of repairs and maintenance is charged
pada laba rugi pada saat terjadinya, pemugaran to profit or loss as incurred. Significant renewals
dan penambahan dalam jumlah signifikan and betterments are capitalized when it is
dikapitalisasi apabila kemungkinan besar Grup probable that future economic benefits in
akan mendapatkan manfaat ekonomi masa excess of the originally assessed standard of
depan dari aset tersebut yang melebihi standar performance of the existing assets will flow to
kinerja yang diperkirakan sebelumnya. Biaya the Group. When assets are retired or
perolehan dan akumulasi penyusutan aset tetap otherwise disposed of, their costs and the
yang sudah tidak digunakan lagi atau dijual related accumulated depreciations are removed
dikeluarkan dari kelompok aset tetap yang from the accounts and any resulting gain or loss
- 58 -
Page 549
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna, dan liabilitas p. Fixed assets, right-of-use and lease
sewa (lanjutan) liabilities (continued)
bersangkutan dan laba atau rugi yang terjadi is reflected in the current year’s consolidated
dilaporkan dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain konsolidasian comprehensive income.
tahun berjalan.
Biaya-biaya sehubungan dengan pengurusan The expenses incurred in relation with the
perpanjangan hak atas tanah ditangguhkan dan extension of land right are deferred and
diamortisasi sepanjang umur hak atas tanah. amortized over the term of the land rights.
Aset dalam konstruksi merupakan aset yang Assets under construction represents assets in
masih dalam proses penyelesaian dan belum progress of construction and not yet ready for
siap untuk digunakan, serta dimaksudkan untuk use, and intended to be used in business
dipergunakan dalam kegiatan usaha. Aset ini activity. The assets are recorded based on the
dicatat sebesar biaya yang telah terjadi. incurred cost.
Estimasi masa manfaat ekonomis, metode Estimated useful lives, depreciation method,
penyusutan, dan nilai residu dikaji ulang pada and residual value are reviewed at end of each
setiap akhir periode pelaporan dan disesuaikan reporting period and adjusted prospectively, if
secara prospektif. appropriate.
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 the consolidated
dan jumlah tercatat dari aset) diperhitungkan statements of profit and other comprehensive
dalam laporan laba rugi dan penghasilan income in the period such asset is
komprehensif lain konsolidasian pada periode derecognized.
aset tersebut dihentikan pengakuannya.
Grup melakukan penelaahan pada akhir tahun The Group conducts a review at the end of the
untuk menentukan adanya indikasi terjadinya year to determine whether there are indications
penurunan nilai aset. Grup menghitung taksiran of asset impairment. The Group calculates the
jumlah yang dapat diperoleh kembali atas nilai estimated recoverable amount of all their assets
semua aset yang dimiliki apabila terdapat and determines if there is a decrease in the
situasi atau keadaan yang memberikan indikasi value of the assets and recognize an
terjadinya penurunan nilai aset dan impairment loss on such assets to the current
mengakuinya sebagai rugi penurunan nilai year’s profit or loss.
dalam laba rugi tahun berjalan.
Bila nilai tercatat suatu aset melebihi taksiran When the carrying amount of an asset exceeds
jumlah yang dapat diperoleh kembali maka nilai its estimated recoverable amount, the asset is
tercatat tersebut diturunkan ke jumlah yang written-down to its estimated recoverable
dapat diperoleh kembali tersebut, yang amount, which is determined as the higher of
ditentukan sebagai nilai tertinggi antara harga net selling price or value in use.
jual neto dan nilai pakai.
- 59 -
Page 550
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna dan liabilitas sewa p. Fixed assets, right-of-use and lease
(lanjutan) liabilities (continued)
Aset hak guna dan liabilitas sewa Right-of-use assets and lease liabilities
Pada tanggal permulaan kontrak, Grup menilai At the inception of the contract, the Group
apakah kontrak merupakan atau mengandung assess whether the contract is or contains a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Group can
jangka waktu untuk dipertukarkan dengan choose not to recognized the right-use-passets
imbalan. Grup dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
• sewa dengan jangka waktu kurang atau • leases with a term of less or equal to 12
sama dengan 12 bulan dan tidak terdapat months and there is no purchase option;
opsi beli; dan and
• 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, Grup harus menilai apakah: Group shall assess whether:
• Grup memiliki hak untuk mengoperasikan • The Group has the right to operate the
aset; dan assets; and
• Grup telah mendesain aset dengan cara • The Group has designed the assets in a
menetapkan sebelumnya bagaimana dan way that predetermine how and for what
untuk tujuan apa aset akan digunakan purpose it will be used during their period
selama periode penggunaan. of use.
Grup mengakui liabilitas sewa sebesar jumlah The Group recognizes 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 discounted using the
dengan menggunakan suku bunga pinjaman incremental borrowing rate. Meanwhile, the
inkremental. Sedangkan aset hak guna right-of-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.
sewa, dikurangi insentif sewa yang diterima.
Pembayaran sewa juga termasuk harga Lease payments also include the reasonable
eksekusi opsi pembelian yang wajar jika exercise price for the purchase option if it is
dipastikan akan dilakukan oleh Grup dan determined to be made by the Group and the
pembayaran penalti untuk mengakhiri sewa, payment of a penalty to terminate the lease, if
jika jangka waktu sewa mencerminkan Grup the lease term reflects the Group exercising the
mengeksekusi opsi penghentian sewa. lease termination option. Variable lease
Pembayaran sewa variabel yang tidak payments that are not depedent on an index or
bergantung pada indeks atau suku bunga interest rate are recognized as an expense in
diakui sebagai beban pada periode di mana the period in which the event or condition that
peristiwa atau kondisi yang memicu triggers the payment occurs.
pembayaran terjadi.
- 60 -
Page 551
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
p. Aset tetap, aset hak guna, dan liabilitas p. Fixed assets, right-of-use and lease
sewa (lanjutan) liabilities (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Aset hak guna disusutkan dengan metode Right-of-use asset are depreciated using the
garis lurus selama jangka waktu yang lebih straight-line method over the shorter period
pendek antara masa sewa dengan estimasi between the lease term and the estimated
masa manfaat aset. useful life of the asset.
Jika kepemilikan aset sewa dialihkan ke Grup If the ownership of lease asset is transferred to
pada akhir masa sewa atau pembayaran sewa the Group 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 PSAK Right-of-use assets are tested for impairment in
236 “Penurunan Nilai Aset”. accordance with SFAS 236 “Impairment of
Asset”.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Grup menggunakan suku bunga payments, the Group uses the lessee’s
pinjaman inkremental penyewa pada tanggal incremental borrowing rate at the inception date
dimulainya sewa karena suku bunga implisit of the lease since the interest rate implicit in the
dalam sewa tidak dapat ditentukan. Setelah lease cannot be determined. After the inception
tanggal dimulainya sewa, jumlah liabilitas sewa date of the lease, the amount of the lease
ditingkatkan untuk mencerminkan liability is increased to reflect the increase in
pertambahan bunga dan dikurangi interest and reduce the lease payments made.
pembayaran sewa yang dilakukan. Selain itu, Furthermore, the lease liabilities carrying
jumlah tercatat liabilitas sewa diukur kembali amount is remeasured if there are
jika terdapat modifikasi, perubahan jangka modifications, changes in term of the lease,
waktu sewa, perubahan pembayaran sewa, lease payments, or the valuation of the option
atau perubahan dalam penilaian opsi untuk to purchase the underlying asset.
membeli aset pendasar.
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, and
aset bernilai rendah, serta elemen-elemen elements of those leases, partially or entirely
sewa tersebut, sebagian atau seluruhnya applying the recognition principles will follow the
menerapkan prinsip-prinsip pengecualian recognition exemption stipulated by SFAS 116.
pengakuan yang ditentukan oleh PSAK 116. The Group will recognize these lease payments
Grup akan mengakui pembayaran sewa on a straight-line basis during the lease period
tersebut dengan dasar garis lurus selama on the consolidated statement of profit or loss
masa sewa dalam laporan laba rugi dan and other comprehensive income. This expense
penghasilan komprehensif lain konsolidasian. is recorded under general and administrative
Beban ini dicatat pada beban umum dan expenses in profit or loss.
administrasi dalam laporan laba rugi.
q. Aset takberwujud q. Intangible assets
Aset takberwujud terdiri dari goodwill dan piranti Intangible assets consist of goodwill and
lunak. softwares.
Aset takberwujud diakui jika, dan hanya jika, Intangible assets are recognized if, and only if
biaya perolehan aset tersebut dapat diukur when its cost of the asset can be measured
secara andal dan kemungkinan besar Grup reliably and it is probable that expected future
akan memperoleh manfaat ekonomis masa benefits that are attributable to such assets will
depan dari aset tersebut. flow to the Group.
- 61 -
Page 552
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
q. Aset takberwujud (lanjutan) q. Intangible assets (continued)
i. Goodwill i. Goodwill
Goodwill merupakan selisih lebih antara Goodwill represents the difference between
harga perolehan investasi dan bagian Bank the acquisition cost of an investment and
atas nilai wajar aset neto entitas anak pada the Bank’s share of the fair value of the net
tanggal akuisisi. Kerugian yang menjadi assets of the subsidiary as at the date of
bagian dari kepentingan non-pengendali acquisition. The losses applicable to the
pada suatu entitas anak yang melebihi non-controlling interest in a subsidiary that
bagiannya dalam modal disetor pada exceed its interests in the equity of the
tanggal akuisisi, diperhitungkan sebagai subsidiary at the acquisition date, is
bagian dari goodwill. calculated as part of goodwill.
Goodwill diukur sebesar nilai tercatat Goodwill is measured at carrying value less
dikurangi dengan akumulasi penurunan accumulated impairment losses as
nilai seperti diungkapkan pada Catatan 2o. disclosed in Note 2o.
ii. Piranti Lunak ii. Softwares
Piranti lunak yang bukan merupakan Software that is not an integral part of a
bagian integral dari perangkat keras yang related hardware is recorded as intangible
terkait dicatat sebagai aset takberwujud asset and stated at carrying amount, which
dan dinyatakan sebesar nilai tercatat, yaitu is cost less accumulated amortization.
sebesar harga perolehan dikurangi dengan
akumulasi amortisasi.
Pengeluaran selanjutnya untuk piranti Subsequent expenditure on software is
lunak akan dikapitalisasi hanya jika capitalized only when it increases the
pengeluaran tersebut menambah manfaat future economic benefits embodied in the
ekonomis aset yang bersangkutan dimasa specific asset to which it relates. All other
datang. Semua pengeluaran lainnya expenditure is expensed as inccured.
dibebankan saat terjadinya.
Piranti lunak diamortisasi dengan Software is amortized using straight-line
menggunakan metode garis lurus selama method over the estimated useful life of
estimasi masa manfaat ekonomis aset software, which is 4 (four) years.
yaitu 4 (empat) tahun. Amortisasi dimulai Amortization is recognized from the date
ketika aset tersedia untuk digunakan. when the asset is available for use.
Aset takberwujud dihentikan pengakuannya jika An intangible asset shall be derecognized on
dilepas atau ketika tidak terdapat lagi manfaat disposal or when no future economic benefits
ekonomi masa depan yang diharapkan dari are expected from its use or disposal. The gain
penggunaan atau pelepasannya. Keuntungan or loss arising from the derecognition of an
atau kerugian yang muncul dari penghentian intangible asset shall be determined as the
pengakuan aset takberwujud ditentukan difference between the net disposal proceeds,
sebagai selisih antara hasil neto pelepasan, jika if any, and the carrying amount of the asset.
ada, dan jumlah tercatat aset.
Keuntungan atau kerugian diakui dalam laporan The gain or loss shall be recognized in
laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian ketika aset tersebut dihentikan other comprehensive income when the asset is
pengakuannya. derecognized.
- 62 -
Page 553
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
r. Aset lain-lain r. Other assets
Aset lain-lain antara lain terdiri dari uang muka, Other assets consist of advance payments,
biaya dibayar dimuka, bunga masih akan prepaid expenses, interests receivable,
diterima, agunan yang diambil alih, dan lain-lain. foreclosed assets, and others.
Agunan yang diambiI alih diakui sebesar nilai Foreclosed assets are stated at net realizable
terendah antara nilai tercatat kredit yang value or at loan outstanding amount, whichever
diberikan atau nilai realisasi neto dari agunan is lower. Net realizable value is the fair value of
yang diambil alih. Nilai realisasi neto adalah nilai the foreclosed assets less estimated costs of
wajar agunan yang diambil alih dikurangi dengan liquidating the assets. The excess of loan
estimasi biaya untuk menjual agunan tersebut. receivable over the net realizable value of the
Selisih lebih saldo kredit di atas nilai realisasi foreclosed assets is charged to the allowance
neto dari agunan yang diambil alih dibebankan for impairment losses.
ke dalam akun cadangan kerugian penurunan
nilai.
Selisih antara nilai agunan yang diambil alih dan The difference between the value of the
hasil penjualannya diakui sebagai keuntungan foreclosed assets and the proceeds from the
atau kerugian pada saat penjualan. sale of such properties is recorded as gain or
loss at the time of sale.
Beban-beban yang berkaitan dengan Expenses for maintaining foreclosed assets are
pemeliharaan agunan yang diambil alih charged in the profit or loss as incurred.
dibebankan pada laba rugi pada saat terjadinya.
Bila terjadi penurunan nilai yang bersifat The carrying amount of the foreclosed assets is
permanen, maka nilai tercatat agunan yang written-down to recognize a permanent decline
diambil alih dikurangi untuk mengakui in value of the foreclosed assets. Any such
penurunan tersebut dan kerugiannya write-down is charged to the current year’s
dibebankan pada laba rugi tahun berjalan. profit or loss.
s. Liabilitas segera s. Liabilities immediately payable
Liabilitas segera merupakan liabilitas Grup yang Liabilities immediately payable represent
harus segera dibayarkan kepada pihak lain obligations to third parties based on contract or
berdasarkan kontrak atau perintah dari pihak order by those having authority that have to be
yang mempunyai kewenangan untuk itu. settled immediately. Liabilities immediately
Liabilitas segera diukur sebesar biaya perolehan payable are measured at their amortized cost
diamortisasi dengan menggunakan metode suku using effective interest rate method.
bunga efektif.
t. Simpanan nasabah t. Deposits from customers
Giro, tabungan dan deposito berjangka Demand deposits, savings deposits and time
diklasifikasikan sebagai liabilitas yang diukur deposits are classified as liabilities measured at
pada biaya perolehan diamortisasi, yang diakui amortized cost, which are initially recognized at
pada nilai wajar ditambah biaya transaksi yang fair value plus directly attributable transaction
dapat diatribusikan secara langsung, jika ada, costs, if any, and subsequently measured at
pada pengakuan awal dan selanjutnya diukur amortized cost using the effective interest rate
pada biaya perolehan diamortisasi dengan method. Amortized cost is calculated by taking
menggunakan metode suku bunga efektif. Biaya into account any discount or premium related to
perolehan diamortisasi dihitung dengan the initial recognition of deposits from
memperhitungkan adanya diskonto atau premi customers and transaction costs that are an
terkait dengan pengakuan awal simpanan integral part of the effective interest rate.
nasabah dan biaya transaksi yang merupakan
bagian yang tak terpisahkan dari suku bunga
efektif.
- 63 -
Page 554
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
u. Simpanan syariah u. Sharia deposits
Simpanan syariah terdiri dari giro wadiah, Sharia deposits consist of wadiah demand
tabungan wadiah, Sertifikat Investasi deposits, wadiah savings deposits, Certificate of
Mudharabah Antar Bank (SIMA), tabungan dan Inter Bank Mudharabah Investment (SIMA),
deposito berjangka mudharabah. mudharabah savings and time deposits.
Giro wadiah merupakan titipan dana pihak ketiga Wadiah demand deposits represent entrusted
yang mendapatkan bonus berdasarkan third party funds which earn bonus based on
kebijakan entitas anak Bank. Giro wadiah the subsidiary of the Bank’s policy. Wadiah
dinyatakan sebesar titipan pemegang giro di demand deposits are stated at the amounts due
entitas anak Bank. to the depositors in Bank’s subsidiary.
Tabungan wadiah merupakan simpanan pihak Wadiah savings deposits represent third party
lain yang mendapatkan bonus berdasarkan funds which earn bonus based on the
kebijakan entitas anak Bank. Tabungan wadiah subsidiary of the Bank’s policy. Wadiah savings
dinyatakan sebesar nilai investasi pemegang deposits are stated at the investment amounts
tabungan di entitas anak Bank. due to the depositors in Bank’s subsidiary.
Sertifikat Investasi Mudharabah Antar Bank The Interbank Mudharabah Investment
(sertifikat IMA) didefinisikan sebagai sertifikat Certificate (IMA certificate) is defined as a
yang diterbitkan oleh bank syariah atau Unit certificate issued by a sharia bank or Sharia
Usaha Syariah yang digunakan sebagai sarana Business Unit which is used as a means of
investasi jangka pendek di Pasar Uang short-term investment in Interbank Money
Antarbank Berdasarkan Prinsip Syariah (PUAS) Market Based on Sharia Principles. (PUAS)
dengan akad mudharabah. with a mudharabah contract.
Tabungan mudharabah merupakan simpanan Mudharabah savings deposits represent third
pihak lain yang mendapatkan imbal bagi hasil party funds which earn profit sharing in return
atas penggunaan dana sesuai dengan nisbah for utilization of funds in accordance with pre-
yang telah ditetapkan dan disetujui sebelumnya. determined and pre-approved revenue sharing
(nisbah).
Deposito berjangka mudharabah merupakan Mudharabah time deposits represent deposits
simpanan pihak lain yang hanya dapat ditarik from third parties which can be withdrawn only
pada waktu tertentu sesuai dengan perjanjian at specified dates based on the agreement
antara pemegang deposito dengan entitas anak between the depositors and the Bank’s
Bank. Deposito berjangka mudharabah subsidiary. Mudharabah time deposits are
dinyatakan sebesar nilai nominal. stated at nominal amounts.
v. Simpanan dari bank lain v. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities
terhadap bank Iain, baik dalam maupun luar to domestic and overseas banks, in the form of
negeri, dalam bentuk tabungan, giro, interbank saving deposits, demand deposits, interbank
call money yang jatuh tempo menurut perjanjian call money with original maturities of 90 days or
tidak lebih dari 90 hari, dan deposito berjangka. less, and time deposits.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
liabilitas yang diukur pada biaya perolehan liabilities measured at amortized cost, which are
diamortisasi, yang diakui pada nilai wajar initially recognized at fair value plus directly
ditambah biaya transaksi yang dapat attributable transaction costs, if any, and
diatribusikan secara langsung, jika ada, pada subsequently are measured at amortized cost
pengakuan awal dan selanjutnya diukur pada using the effective interest rate method.
biaya perolehan diamortisasi dengan Amortized cost is calculated by taking into
menggunakan metode suku bunga efektif. Biaya account any discount or premium related to the
perolehan diamortisasi dihitung dengan initial recognition of deposits from other Banks
memperhitungkan adanya diskonto atau premi and transaction costs that are an integral part of
terkait dengan pengakuan awal simpanan dari the effective interest rate.
bank lain dan biaya transaksi yang merupakan
bagian yang tidak terpisahkan dari suku bunga
efektif.
- 64 -
Page 555
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
v. Simpanan dari bank lain (lanjutan) v. Deposits from other banks (continued)
Simpanan dari bank lain termasuk simpanan Deposits from other banks include Sharia
syariah dalam bentuk giro wadiah, tabungan deposits in the form of wadiah demand
mudharabah, dan investasi tidak terikat yang deposits, mudharabah savings deposits, and
terdiri dari deposito berjangka mudharabah. unrestricted investments which consist of
mudharabah time deposits.
w. Pinjaman yang diterima w. Borrowings
Pinjaman yang diterima merupakan dana yang Borrowings are funds received from the
diterima dari Pemerintah Republik Indonesia, Government of the Republic of Indonesia, Bank
Bank Indonesia, bank lain atau pihak lain Indonesia, other banks, or other parties with
dengan kewajiban pembayaran kembali sesuai payment obligation based on borrowing
dengan persyaratan perjanjian pinjaman. agreements.
Pinjaman yang diterima diklasifikasikan sebagai Borrowings are classified as liabilities measured
liabilitas yang diukur pada biaya perolehan at amortized cost which are initially recognized
diamortisasi, yang pada pengakuan awal at fair value less directly attributable transaction
dinyatakan sebesar nilai wajar dikurangi biaya costs, if any, and subsequently measured at
transaksi yang dapat diatribusikan secara amortized cost using the effective interest rate
langsung, jika ada, dan kemudian dinyatakan method. Amortized cost is calculated by taking
sebesar biaya perolehan diamortisasi dengan into account any discount or premium related to
menggunakan metode suku bunga efektif. the initial recognition of borrowings and
Biaya perolehan diamortisasi dihitung dengan transaction costs that are an integral part of the
memperhitungkan adanya diskonto atau premi effective interest rate.
terkait dengan pengakuan awal pinjaman
diterima dan biaya transaksi yang merupakan
bagian yang tidak terpisahkan dari suku bunga
efektif.
x. Surat berharga yang diterbitkan x. Marketable securities issued
Surat berharga yang diterbitkan diklasifikasikan Marketable securities issued are classified as
sebagai liabilitas yang diukur pada biaya liabilities measured at amortized cost which are
perolehan diamortisasi, yang pada pengakuan initially recognized at fair value less directly
awal dinyatakan sebesar nilai wajar dikurangi attributable transaction costs and subsequently
biaya transaksi yang dapat diatribusikan secara measured at amortized cost using the effective
langsung dan kemudian dinyatakan sebesar interest rate method. Amortized cost is
biaya perolehan diamortisasi dengan calculated by taking into account any discount
menggunakan metode suku bunga efektif. or premium related to the initial recognition of
Biaya perolehan diamortisasi dihitung dengan securities issued and transaction costs that are
memperhitungkan adanya diskonto atau premi an integral part of the effective interest rate.
terkait dengan pengakuan awal surat berharga
yang diterbitkan dan biaya transaksi yang
merupakan bagian yang tidak terpisahkan dari
suku bunga efektif.
y. Pendapatan dan beban bunga y. Interest income and expense
Untuk seluruh instrumen keuangan diukur pada For all financial instruments measured at
biaya perolehan diamortisasi, aset keuangan amortized cost, financial assets with interest
dengan pendapatan bunga yang income classified as available for sale, and
diklasifikasikan sebagai tersedia untuk dijual, financial instruments designated at fair value
dan instrumen keuangan yang ditetapkan pada through profit or loss, interest income or
nilai wajar melalui laba rugi, pendapatan expense is recorded using the effective interest
maupun beban bunga diakui dengan rate method, which is the rate that exactly
menggunakan metode suku bunga efektif, yaitu discounts estimated future cash payments or
suku bunga yang akan mendiskonto secara receipts through the expected life of the financial
tepat estimasi pembayaran atau penerimaan instrument or a shorter period, where
kas di masa datang sepanjang perkiraan umur appropriate, to the net carrying amount of the
instrumen keuangan tersebut atau, jika lebih financial asset or financial liability.
tepat untuk masa yang lebih singkat untuk nilai
tercatat neto dari aset keuangan atau liabilitas
keuangan.
- 65 -
Page 556
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
Untuk seluruh instrumen keuangan diukur pada For all financial instruments measured at
biaya perolehan diamortisasi, aset keuangan amortized cost, financial assets with interest
dengan pendapatan bunga yang income classified as available for sale, and
diklasifikasikan sebagai tersedia untuk dijual, financial instruments designated at fair value
dan instrumen keuangan yang ditetapkan pada through profit or loss, interest income or
nilai wajar melalui laba rugi, pendapatan expense is recorded using the effective interest
maupun beban bunga diakui dengan rate method, which is the rate that exactly
menggunakan metode suku bunga efektif, yaitu discounts estimated future cash payments or
suku bunga yang akan mendiskonto secara receipts through the expected life of the financial
tepat estimasi pembayaran atau penerimaan instrument or a shorter period, where
kas di masa datang sepanjang perkiraan umur appropriate, to the net carrying amount of the
instrumen keuangan tersebut atau, jika lebih financial asset or financial liability.
tepat untuk masa yang lebih singkat untuk nilai
tercatat neto dari aset keuangan atau liabilitas
keuangan.
Perhitungan dilakukan dengan The calculation takes into account all
memperhitungkan seluruh syarat dan ketentuan contractual terms of the financial instrument
kontraktual dari instrumen keuangan dan biaya and includes any fees or incremental costs that
tambahan yang timbul secara langsung untuk are directly attributable to the instrument and
instrumen tersebut dan merupakan bagian tidak are an integral part of the effective interest rate.
terpisahkan dari suku bunga efektif.
Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
dalam laporan laba rugi konsolidasian dan consolidated statements of profit or loss and
penghasilan komprehensif lain meliputi: other comprehensive income 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 consolidated statement of profit or
laporan laba rugi konsolidasian dengan loss using the effective interest method.
menggunakan metode suku bunga efektif.
Jumlah tercatat bruto aset keuangan b. 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.
c.
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 applied to the gross carrying amount of an
aset tersebut bukan aset keuangan asset (when the asset is not a deteriorated
memburuk) atau terhadap biaya perolehan financial asset) or to the amortized cost of
diamortisasi 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 calculated by applying an effective interest
tingkat bunga efektif terhadap biaya rate to the amortized cost of the financial
perolehan diamortisasi dari aset keuangan assets. If the asset no longer deteriorates,
tersebut. Jika aset tersebut tidak lagi the calculation of interest income will be
memburuk, maka perhitungan pendapatan calculated by applying an effective interest
bunga akan dihitung dengan menerapkan rate to the gross carrying amount of the
tingkat bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
- 66 -
Page 557
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
Untuk aset keuangan yang telah For financial assets that have deteriorated
memburuk pada saat pengakuan awal, at initial recognition, interest income is
pendapatan bunga dihitung dengan calculated by applying the effective
menerapkan tingkat bunga efektif terhadap interest rate to the amortized cost of the
biaya perolehan diamortisasi dari aset financial assets. If the asset no longer
keuangan tersebut. Jika aset tersebut tidak deteriorates, the calculation of interest
lagi memburuk, maka perhitungan income will still be calculated by applying
pendapatan bunga akan tetap dihitung the effective interest rate to the amortized
dengan menerapkan tingkat bunga efektif cost of the financial asset.
terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut.
b. Keuntungan dan kerugian yang timbul dari c. b. Gains and losses arising from changes in
perubahan nilai wajar atas aset keuangan the fair value of financial assets classified
yang diklasifikasikan dalam kelompok in this category are recognized directly in
diakui secara langsung dalam laporan laba other comprehensive income (as part of
rugi komprehensif (merupakan bagian dari equity), until the financial asset is
ekuitas) sampai aset keuangan tersebut derecognized or impaired, except gain or
dihentikan pengakuannya atau adanya loss arising from changes in exchanges
penurunan nilai, kecuali keuntungan atau rate for debt instrument.
kerugian akibat perubahan nilai tukar untuk
instrumen utang.
d.
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 laporan laba rugi.
- Pendapatan dan beban bunga atas - Interest income and expense on fair
aset diukur pada nilai wajar melalui value through other comprehensive
penghasilan komprehensif lain income assets and financial assets
serta aset keuangan dan liabilitas and liabilities measured at amortized
keuangan yang dicatat berdasarkan cost, are recognized in the profit or
biaya perolehan diamortisasi, diakui loss using the effective interest rate
pada laporan laba rugi dengan method.
menggunakan metode suku bunga
efektif.
- Keuntungan dan kerugian yang timbul - - Gains and losses arising from
dari perubahan nilai wajar aset changes in the fair value of the
keuangan dan liabilitas keuangan financial assets and liabilities
yang diklasifikasikan sebagai diukur classified as fair value through profit
pada nilai wajar melalui laporan laba or loss are included in the profit or
rugi diakui pada laporan laba rugi. loss.
Jika aset keuangan atau kelompok aset If a financial asset or a group of similar financial
keuangan serupa telah diturunkan nilainya assets’ has been impaired due to an impairment
sebagai akibat kerugian penurunan nilai, maka loss, then interest income earned afterward is
pendapatan bunga yang diperoleh setelahnya recognized on the portion of the financial asset
diakui atas bagian aset keuangan yang tidak that has not suffered an impairment, based on
mengalami penurunan nilai dari aset keuangan the interest rate used to discount future cash
yang mengalami penurunan nilai, berdasarkan flows when calculating the impairment loss.
suku bunga yang digunakan untuk mendiskonto
arus kas masa datang dalam menghitung
kerugian penurunan nilai.
- 67 -
Page 558
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
Kredit yang pembayaran angsuran pokok atau Loans with principal and interest payment that
bunganya telah lewat 90 hari atau lebih setelah have been past due for 90 days or more, or
jatuh tempo atau yang pembayarannya secara where reasonable doubts regarding the timely
tepat waktu diragukan, secara umum collection exist, are generally classified as
diklasifikasikan sebagai kredit yang mengalami impaired loans.
penurunan nilai.
Beban diakui pada saat terjadinya. Expenses are recognized when incurred.
Nilai tercatat aset atau liabilitas keuangan The carrying amount of the financial asset or
disesuaikan jika Grup merevisi estimasinya liability is adjusted if the Group revise their
untuk pembayaran maupun penerimaan. Nilai estimates of payments or receipts. The adjusted
tercatat yang disesuaikan tersebut dihitung carrying amount is calculated based on the
dengan menggunakan suku bunga efektif awal original effective interest rate and the change in
dan perubahannya dicatat pada laba rugi. carrying amount is recorded in the profit or loss.
Tetapi untuk aset keuangan yang telah However, for a reclassified financial asset for
direklasifikasi, dimana pada periode berikutnya which the Group subsequently increase their
Grup meningkatkan estimasi penerimaan kas estimates of future cash receipts as a result of
sebagai hasil dari peningkatan pengembalian increased recoverability of those cash receipts,
penerimaan kas, dampak peningkatan the effect of that increase is recognized as an
pemulihan tersebut diakui sebagai penyesuaian adjustment to the effective interest rate from the
pada suku bunga efektif sejak tanggal date of the change in estimate.
perubahan estimasi.
Pendapatan dan beban bunga termasuk Income and interest expense include margin
pendapatan marjin dan bagi hasil serta beban and profit sharing revenue and expenses for the
hak pihak ketiga atas bagi hasil dana syirkah rights of any third party for the temporary
temporer dari Entitas Anak Syariah. syirkah fund of Sharia Subsidiary.
Pendapatan Entitas Anak Syariah terdiri dari Revenues of Sharia Subsidiary consist of
pendapatan marjin murabahah, bagi hasil dari murabahah margin, profit sharing mudharabah
pembiayaan mudharabah dan musyarakah. and musyarakah financing.
Pendapatan dari murabahah diakui dengan Revenue from murabahah is recognized using
menggunakan metode akrual. the accrual method.
Pendapatan dari transaksi pembiayaan atas Revenue incurred from financing transactions
dasar bagi hasil diakui pada saat angsuran for profit and loss sharing are recognized when
diterima secara tunai. received in cash installments.
Pendapatan Ijarah diakui selama masa akad Ijarah income is recognized proportionately
secara proporsional. over the contract period.
Pendapatan atas piutang murabahah Income from murabahah receivables using the
menggunakan metode setara tingkat imbal hasil effective rate of return method (effective
efektif (marjin efektif). Marjin efektif adalah margin). Effective margin is the margin that
marjin yang secara tepat mendiskontokan precisely discounts the estimated future cash
estimasi pembayaran atau penerimaan kas di payments or receipts through the expected life
masa datang selama perkiraan umur dari of the murabahah receivables. When
piutang murabahah. Pada saat menghitung calculating the effective margin, Bank estimates
margin efektif, Bank mengestimasi arus kas di the future cash flows considering all contractual
masa datang dengan mempertimbangkan terms of the financial instrument, but does not
seluruh persyaratan kontraktual dalam consider the loss of receivables in the future.
- 68 -
Page 559
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
y. Pendapatan dan beban bunga (lanjutan) y. Interest income and expense (continued)
instrumen keuangan tersebut, tetapi tidak This calculation includes all commissions,
mempertimbangkan kerugian piutang di masa provision fees and other forms accepted by the
mendatang. Perhitungan ini mencakup seluruh parties in the contract that are an inseparable
komisi, provisi dan bentuk lain yang diterima part of the effective margin, transaction costs
oleh para pihak dalam kontrak yang merupakan and all other premiums or discounts.
bagian tak terpisahkan dari marjin efektif, biaya
transaksi, dan seluruh premi atau diskon
lainnya.
Pendapatan bagi hasil pembiayaan Mudharabah and musyarakah income are
mudharabah dan musyarakah diakui pada saat recognized when cash is received or in a period
diterima atau dalam periode terjadinya hak bagi where the right of revenue sharing is due based
hasil sesuai porsi bagi hasil (nisbah) yang on agreed portion (nisbah).
disepakati.
Beban Unit Usaha Syariah merupakan beban Sharia Business Unit expenses represent a
bagi hasil dan bonus giro dan tabungan wadiah, profit or loss sharing expense and current
yang diakui pada saat timbulnya kewajiban accounts and wadiah saving account, which
untuk melakukan bagi hasil sesuai dengan are recognized when the obligation occurred in
nisbah yang disepakati. accordance with the pre-agreed ratio.
z. Pendapatan dan beban provisi dan komisi z. Fees and commission income and expense
Pendapatan dan beban provisi dan komisi atas Fees and commissions income and expense of
aset dan liabilitas keuangan yang merupakan financial assets and liabilities, which are an
bagian dari suku bunga efektif, dimasukkan integral part of the effective interest rate are
dalam perhitungan suku bunga efektif. being taken into account in calculating the
Pendapatan dan beban ini diamortisasi effective interest rate. These income and
sepanjang umur aset atau liabilitas keuangan. expense are amortized during the life of
financial assets or liabilities.
Provisi dan komisi yang tidak berkaitan dengan Commissions and fees not related to lending
kegiatan perkreditan dan pinjaman yang and borrowing activities or loan and borrowing
diterima atau jangka waktu perkreditan dan periods, or those that are not material are
pinjaman yang diterima, atau jumlahnya tidak recognized as revenues and expenses at the
material diakui sebagai pendapatan atau beban time the transactions occur.
pada saat terjadinya transaksi.
aa. Perpajakan aa. Taxation
Aset dan liabilitas pajak penghasilan kini diakui Current income tax assets and liabilities are
sebesar jumlah yang diperkirakan dapat provided at the amount expected to be
diperoleh dari atau dibayar kepada otoritas recovered from or paid to the tax authority
perpajakan yang dihitung dengan which are computed using the tax rates (and tax
menggunakan tarif pajak (dan peraturan pajak) laws) that have been enacted or substantively
yang berlaku atau yang secara substantif enacted at the reporting date.
diberlakukan pada tanggal pelaporan.
Pajak penghasilan tangguhan dihitung dengan Deferred income tax is calculated using the
menggunakan metode liabilitas, terhadap liability method, on all temporary differences at
semua perbedaan temporer pada tanggal the consolidated statement of financial position
laporan posisi keuangan konsolidasian antara date between the tax base of assets and
aset dan liabilitas menurut pajak dan liabilities and their carrying amounts for financial
nilai tercatatnya untuk tujuan pelaporan reporting purposes. Deferred tax assets and
keuangan. Pajak tangguhan dihitung dengan liabilities are measured at the tax rates (and tax
menggunakan tarif pajak (dan peraturan pajak) laws) that have been enacted or substantively
yang berlaku atau yang secara substansif enacted to the year when the asset is realized
diberlakukan pada tahun dimana aset tersebut or the liability is settled.
direalisasikan atau liabilitas tersebut
diselesaikan.
- 69 -
Page 560
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
aa. Perpajakan (lanjutan) aa. Taxation (continued)
Liabilitas pajak tangguhan diakui atas seluruh Deferred tax liabilities are recognized for all
perbedaan temporer kena pajak, kecuali taxable temporary differences, except to the
perbedaan temporer kena pajak yang berasal extent that the deferred tax liability arises from:
dari:
a. pengakuan awal goodwill; atau a. the initial recognition of goodwill; or
b. pengakuan awal aset atau liabilitas dari b. the initial recognition of an asset or liability
transaksi yang bukan kombinasi bisnis dan in a transaction which is nor a business
pada saat transaksi tidak memengaruhi combination and at the time of the
laba akuntansi atau laba kena pajak (rugi transaction, affects neither accounting
pajak). profit nor taxable profit (tax loss).
Aset pajak tangguhan diakui untuk perbedaan Deferred tax assets are recognized for all
temporer yang dapat dikurangkan untuk deductible temporary differences and carry
keperluan pajak dan saldo rugi fiskal yang forward of unused tax losses, to the extent that
dapat dikompensasi, sepanjang besar it is probable that taxable profit will be available
kemungkinan terdapat laba kena pajak pada against which the deductible temporary
masa datang yang dapat dimanfaatkan atas differences and unused tax losses can be
perbedaan temporer yang dapat dikurangkan utilized.
untuk keperluan pajak dan saldo rugi fiskal
yang dapat dikompensasi tersebut.
Aset dan liabilitas pajak tangguhan dapat saling Deferred tax assets and liabilities are offset
hapus apabila terdapat hak yang berkekuatan when there is a legally enforceable right to
hukum untuk melakukan saling hapus antara offset current tax assets against current tax
aset pajak kini dengan liabilitas pajak kini dan liabilities and when the deferred tax assets and
apabila aset dan liabilitas pajak tangguhan liabilities relate to income taxes levied by the
terkait dengan pajak penghasilan yang same tax authority on either the same taxable
dikenakan oleh otoritas perpajakan yang sama, entity or different taxable entities and where
baik atas entitas kena pajak yang sama there is an intention to settle those balances on
ataupun berbeda dan adanya niat untuk a net basis.
melakukan penyelesaian saldo-saldo tersebut
secara neto.
Aset dan liabilitas pajak kini dapat saling hapus Current tax assets and liabilities are offset when
apabila memiliki hak yang dapat dipaksakan there is a legally enforceable right to set off the
secara hukum untuk melakukan saling hapus recognized amounts, and intends either to settle
atas jumlah yang diakui dan bermaksud untuk on a net basis or to realize the assets and settle
menyelesaikan dengan dasar neto atau liabilities simultaneously.
merealisasikan aset dan menyelesaikan
liabilitas secara bersamaan.
Perubahan atas liabilitas pajak dicatat pada Amendments to tax obligations are recorded
saat surat ketetapan pajak diterima atau, when a tax assessment is received or, if
apabila diajukan keberatan dan atau banding, objected or appealed against, when the result of
diakui pada saat hasil dari keberatan dan atau the objection or appeal is determined.
banding diterima.
Taksiran pajak penghasilan Grup dihitung untuk The income tax of the Group is computed for
masing-masing perusahaan sebagai badan each company as a separate legal entity.
hukum terpisah. Aset pajak kini dan liabilitas Current tax assets and current tax liabilities for
pajak kini untuk badan hukum yang berbeda different legal entities are not offset in the
tidak disalinghapuskan dalam laporan consolidated financial statements.
keuangan konsolidasian.
- 70 -
Page 561
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ab. Laba (rugi) per saham ab. Earnings (loss) per share
Laba (rugi) per saham dasar dihitung dengan Basic earnings (loss) per share is computed by
membagi laba (rugi) tahun berjalan yang dapat dividing income (loss) for the year attributable to
diatribusikan kepada pemegang saham biasa ordinary equity holders of the parent entity by
entitas induk dengan jumlah rata-rata the weighted average number of shares
tertimbang saham yang beredar pada tahun outstanding during the year.
yang bersangkutan.
Rugi per saham dilusian dihitung dengan Diluted loss per share is computed by dividing
membagi laba (rugi) tahun berjalan yang dapat earnings (loss) for the year attributable to
diatribusikan kepada pemegang saham biasa ordinary equity holders of the parent entity by
entitas induk dengan rata-rata tertimbang the weighted average number of shares
saham yang beredar pada tahun yang outstanding during the year adjusted for the
bersangkutan yang disesuaikan dengan assumed conversion of all dilutive potential
mengasumsikan konversi surat berharga ordinary shares.
berpotensi saham yang sifatnya dilutif.
ac. Imbalan kerja ac. Employee benefits
Kewajiban Pensiun Pension Obligations
Grup mempunyai program pensiun sesuai The Group has pension schemes in accordance
dengan Undang-Undang No. 11/2020 tentang with Law No. 11/2020 on Job Creation (the “Job
Cipta Kerja (“Undang-Undang Cipta Kerja”) Creation Law”) or the Group’s Collective Labour
atau Perjanjian Kerja Bersama (“PKB”) atau Agreement (the “CLA”) or Company Regulation
Peraturan Perusahaan (“PP”). Karena UU Cipta (“CR”). Since the Job Creation Law or Labour
Kerja atau UU Ketenagakerjaan atau PKB atau Law or the CLA or the CR sets the formula for
PP menentukan rumus tertentu untuk determining the minimum amount of benefits, in
menghitung jumlah minimal imbalan pensiun, substance pension plans under the Job
pada dasarnya, program pensiun berdasarkan Creation Law or Labour Law or the CLA or the
UU Cipta Kerja atau UU Ketenagakerjaan atau CR represent defined contribution plans.
PKB atau PP adalah program iuran pasti.
Program pensiun iuran pasti adalah program A defined contribution plan is a pension plan
pensiun yang menentukan jumlah iuran pensiun that defines an amount of pension contribution
yang akan dibayarkan, yang pemberiannya to be paid, usually as a function of one or more
biasanya didasarkan pada satu faktor atau lebih factors such as years of service or
seperti masa kerja atau kompensasi. compensation.
Kewajiban program iuran pasti yang diakui di The liability recognized in the consolidated
laporan posisi keuangan konsolidasian dihitung statements of financial position in respect of
sebesar nilai kini dari estimasi kewajiban defined contribution plans is calculated at
imbalan pascakerja di masa depan yang timbul present value of estimated future benefits that
dari jasa yang telah diberikan oleh karyawan the employees have earned in return for their
pada masa kini dan masa lalu. Perhitungan services in the current and prior period. The
dilakukan oleh aktuaris independen dengan calculation is performed by an independent
metode projected unit credit. actuary using the projected unit credit method.
Biaya pemutusan kontrak kerja dan Termination costs and curtailment gain or loss
keuntungan/kerugian kurtailmen diakui pada are recognized in the period when Bank is
periode dimana Bank menunjukkan demonstrably committed to make a significant
komitmennya untuk mengurangi secara reduction in the number of employees covered
signifikan jumlah pekerja yang ditanggung oleh by a plan.
program.
- 71 -
Page 562
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ac. Imbalan kerja (lanjutan) ac. Employee benefits (continued)
Kewajiban Pensiun (lanjutan) Pension Obligations (continued)
Sejak tahun 2008, Bank juga memberikan Starting 2008, the Bank provides long service
penghargaan masa dinas untuk karyawan yang awards for employees whose work periods
telah menyelesaikan masa kerja selama 10 reach 10 years or above. For such benefits,
tahun atau lebih. Untuk manfaat tersebut, PSAK SFAS 219 (Revised 2013) requires an
219 (Revisi 2013) mengharuskan perlakuan accounting treatment similar to that for defined
akuntansi yang hampir sama dengan akuntansi benefit plans (as described in the previous
untuk program manfaat pasti (sebagaimana paragraph), except that the actuarial gains and
disajikan pada paragraf sebelum ini), kecuali losses should all be recognized immediately in
bahwa semua keuntungan dan kerugian the current year’s profit or loss.
aktuarial yang timbul harus diakui sekaligus
laba rugi tahun berjalan.
Sejak tahun 2014, Bank memberikan imbalan Starting 2014, the Bank provides benefit of
masa persiapan pensiun yaitu imbalan kepada pension preparation period, i.e. benefit for
karyawan sebelum usia pensiun dimana employees before retirement age whereby the
karyawan dibebaskan dari tugas-tugas rutin dan employee is freed from routine tasks and is not
tidak perlu masuk kerja, tetapi tetap required to present at work, but still receives
memperoleh fasilitas kepegawaian tertentu dan certain employment facilities and starting 2013,
sejak tahun 2013, Bank memberikan asuransi the Bank provides pension health insurance for
kesehatan pensiun kepada karyawan yang employees and their spouses during 2 years
telah memasuki usia pensiun dan pasangannya after the employees’ pension date. Estimated
selama 2 tahun setelah tanggal karyawan liability for these benefits is calculated using
pensiun. Estimasi kewajiban untuk imbalan ini same accounting treatment with the calculation
dihitung dengan menggunakan perlakuan for defined benefit pension plan.
akuntansi yang sama dengan perhitungan
untuk program pensiun imbalan pasti.
ad. Segmen operasi ad. Operating segment
Segmen operasi adalah komponen Grup yang The operating segment is a Group’s component
terlibat dalam aktivitas bisnis yang memperoleh that involves in business activities from which it
pendapatan dan menimbulkan beban, yang may earn revenues and incur expenses, whose
hasil operasinya dikaji ulang secara reguler operating results are regularly reviewed by chief
oleh pengambil keputusan operasional untuk operating decision maker to make decision
membuat keputusan tentang sumber daya yang about resources to be allocated to the segment
dialokasikan pada segmen tersebut dan menilai and assess its performance and for which
kinerjanya serta tersedia informasi keuangan discrete financial information is available. The
yang dapat dipisahkan. Segmen operasi terbagi operating segment has been determined to be
dalam kelompok konvensional, pembiayaan, conventional, multi-finance, and sharia.
dan syariah.
Segmen geografis adalah komponen Grup yang The geographical segment is a distinguishable
dapat dibedakan dalam menghasilkan jasa component of the Group that is engaged in
pada lingkungan (wilayah) ekonomi tertentu dan providing services within a particular economic
komponen itu memiliki risiko dan imbalan yang environment and that is subject to risks and
berbeda dengan risiko dan imbalan pada returns that are different from those operating in
komponen yang beroperasi pada lingkungan other economic environments. The Group
(wilayah) ekonomi lain. Grup melaporkan reports geographical segment information
segmen geografis berdasarkan daerah Jakarta, based on Jakarta, Bogor, Tangerang, Bekasi
Bogor, Tangerang, Bekasi (Jabotabek), Jawa (Jabotabek), Java excluding Jabotabek,
selain Jabotabek, Sumatera, Kalimantan, dan Sumatera, Kalimantan, and others.
lain-lain.
- 72 -
Page 563
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ae. Transaksi dan saldo dengan pihak-pihak ae. Transactions and balances with related
berelasi parties
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is
terkait dengan entitas yang menyiapkan laporan related to the entity that is preparing its financial
keuangannya (entitas pelapor). Pihak berelasi statements (reporting entity). Related parties
adalah sebagai berikut: are:
i) Orang atau anggota keluarga dekatnya i) 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:
a) Memiliki pengendalian atau a) Has control or joint control of the
pengendalian bersama atas entitas reporting entity;
pelapor;
b) Memiliki pengaruh signifikan atas b) Has control or joint control of the
entitas pelapor; atau reporting entity; or
c) Merupakan personel manajemen kunci c) Is a member of the key management
entitas pelapor atau entitas induk personnel of the reporting entity or of
entitas pelapor. a parent of the reporting entity.
ii) Entitas mempunyai relasi dengan entitas ii) An entity is related to a reporting entity if
pelapor jika entitas tersebut: any of the following conditions applies:
a) Entitas dan entitas pelapor adalah a) The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary
anak, dan entitas anak berikutnya and fellow subsidiary is related to
saling berelasi dengan entitas lain); others);
b) Satu entitas adalah entitas asosiasi b) One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a
bersama yang merupakan anggota member of a group of which the other
suatu kelompok usaha, yang mana entity is a member);
entitas lain tersebut adalah
anggotanya);
c) Kedua entitas tersebut adalah ventura c) Both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
d) Satu entitas adalah ventura bersama d) 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;
e) Entitas tersebut adalah suatu program e) 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 entity or an entity related to the
entitas pelapor. Jika entitas pelapor reporting entity. If the reporting entity
adalah entitas yang is itself such a plan, the sponsoring
menyelenggarakan program tersebut, employers are also related to the
maka entitas sponsor juga berelasi reporting entity;
dengan entitas pelapor;
f) Entitas yang dikendalikan atau f) The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in i);
diidentifikasi sebagaimana dimaksud
dalam angka i);
g) Orang yang diidentifikasi sebagaimana g) A person identified in i) a) has
dimaksud dalam angka i) a) memiliki significant influence over the entity or
pengaruh signifikan atas entitas atau is a member of the key management
merupakan personel manajemen kunci personnel of the entity (or a parent of
entitas (atau entitas induk dari entitas); the entity); or
atau
- 73 -
Page 564
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ae. Transaksi dan saldo dengan pihak-pihak ae. Transactions and balances with related
berelasi (lanjutan) parties (continued)
h) Entitas, atau anggota dari kelompok yang h) Entities, or members of the group to which
mana entitas merupakan bagian dari the entity is part of the group, providing
kelompok tersebut, menyediakan jasa services to the entity’s key management
personel manajemen kunci kepada entitas personnel or to the parent’s entity of the
pelapor atau kepada entitas induk dari reporting entity.
entitas pelapor.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, whereby such terms may
pihak, dimana persyaratan tersebut mungkin not be the same as those transactions with non-
tidak sama dengan transaksi yang dilakukan related parties.
dengan pihak-pihak yang tidak berelasi.
Semua transaksi dan saldo yang signifikan All significant transactions and balances with
dengan pihak berelasi, baik yang dilakukan related parties, whether or not conducted under
dengan syarat normal sebagaimana dilakukan terms and conditions similar to those granted to
dengan pihak ketiga, maupun tidak, telah third parties, are disclosed in the notes to the
diungkapkan pada catatan atas laporan consolidated financial statements.
keuangan konsolidasian.
af. Dividen af. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the shareholders is
saham diakui sebagai liabilitas dalam laporan recognized as a liability in the consolidated
keuangan konsolidasian pada periode ketika financial statements in the period in which the
dividen tersebut disetujui oleh para pemegang dividends are approved by the shareholders.
saham.
ag. Beban emisi saham ag. Shares issuance cost
Beban yang terjadi sehubungan dengan Costs related to the public offering (including
penawaran saham kepada masyarakat limited public offering with pre-emptive rights)
(termasuk penawaran umum terbatas dengan are deducted from the proceeds and presented
hak memesan efek terlebih dahulu) as a deduction to additional paid-in capital.
dikurangkan langsung dari hasil emisi dan
disajikan sebagai pengurang tambahan modal
disetor.
ah. Perubahan dalam kebijakan akuntansi dan ah. Changes in accounting policies and
pengungkapan pada tahun 2024 disclosures in 2024
Berikut adalah revisi, amandemen dan The following are revision, amendments and
penyesuaian atas Standar Akuntansi Keuangan adjustments to Financial Accounting Standard
(SAK) yang berlaku efektif untuk tahun buku (FAS) that are effective for the financial year
yang dimulai pada atau setelah 1 Januari 2024, that starting or after January 1, 2024, are as
yaitu: follows:
• Kerangka Standar Pelaporan Keuangan • Indonesia Financial Reporting Standard
Indonesia ("KSPKI") dan perubahan nomor Framework ("KSPKI") and amendments to
PSAK dan ISAK dalam Standar Akuntansi SFAS and IFAS number, are effective on 1
Keuangan Indonesia (sebelumnya Standar January 2024. KSPKI regulate the SFAS
Akuntansi Keuangan), berlaku efektif pillars, criteria and shifting between pillars
tanggal 1 Januari 2024. KSPKI mengatur that apply in Indonesia, while amendments
pilar SAK yang berlaku di Indonesia, to SFAS and IFAS number determine the
kriteria, dan perpindahan antar pilar SAK, number for SFAS and IFAS which refering
sedangkan perubahan nomor mengatur to IFRS Accounting Standards, local
ketentuan penomoran PSAK dan ISAK accounting standards, and sharia
yang mengacu pada IFRS Accounting accounting standards;
Standards, standar akuntansi lokal, dan
standar akuntasi syariah;
- 74 -
Page 565
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
(lanjutan) (continued)
ah. Perubahan dalam kebijakan akuntansi dan ah. Changes in accounting policies and
pengungkapan pada tahun 2024 (lanjutan) disclosures in 2024 (continued)
• Amendemen PSAK 201: “Penyajian • Amendments of SFAS 201 “Presentation of
Laporan Keuangan” terkait klasifikasi Financial Statements” regarding
liabilitas sebagai jangka pendek atau classification of liabilities as current or non-
jangka panjang; current;
• Amendemen PSAK 116: “Sewa” terkait • Amendments of SFAS 116 “Leases”
liabilitas sewa pada transaksi jual dan regarding lease liabilities in sale-and-lease
sewa-balik; back transactions;
• Amendemen PSAK 207 dan PSAK 107 • Amendments of SFAS 207 and SFAS 107
terkait “Pengaturan Pembiayaan “Supplier Finance Arrangements”; and
Pemasok”; dan
• Amandemen PSAK 409: “Akuntansi Zakat, • Amendments of SFAS 409 “Accounting of
Infak, dan Sedekah” dan PSAK 401: Zakat, Infak, and Sedekah” and SFAS 401
“Penyajian Laporan Keuangan Syariah”. “Sharia Financial Statement”.
Implementasi dari standar-standar tersebut The implementation of the above standards had
tidak memiliki dampak yang signifikan terhadap no significant effect on the amounts reported for
jumlah yang dilaporkan di periode berjalan atau the current period or prior financial years.
tahun sebelumnya.
3. Kas 3. Cash
Kas terdiri dari : Cash consists of the following :
2024 2023
Rupiah 344.622 276.340 Rupiah
Mata uang asing: Foreign currencies:
DoIar Amerika Serikat 21.845 8.627 United States Dollar
Dolar Singapura 1.260 540 Singapore Dollar
Euro Eropa 280 1.901 European Euro
Dolar Australia 20 201 Australian Dollar
Lain-lain 1.056 1.575 Others
24.461 12.844
Total 369.083 289.184 Total
Saldo dalam mata uang Rupiah termasuk uang The Rupiah balance includes cash in ATMs
pada ATM (Anjungan Tunai Mandiri) masing-masing (Automated Teller Machines) amounting to
pada tanggal 31 Desember 2024 dan 2023, masing- Rp11,849 and Rp7,154, December 31, 2024 and
masing sebesar Rp11.849 dan Rp7.154. 2023, respectively.
Kas dalam mata uang asing lain-lain terdiri dari Yen Cash in other foreign currencies is denominated in
Jepang, Poundsterling Inggris, Dolar Hong Kong Japanese Yen, Great Britain Poundsterling, Hong
dan Won Korea Selatan. Kong Dollar and South Korean Won.
4. Giro Pada Bank Indonesia 4. Current Accounts With Bank Indonesia
Giro pada Bank Indonesia terdiri dari: Current Accounts with Bank Indonesia consists of
the following:
2024 2023
Rupiah 2.531.732 3.089.179 Rupiah
DoIar Amerika Serikat 140.746 116.440 United States Dollar
Total 2.672.478 3.205.619 Total
- 75 -
Page 566
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
4. Giro Pada Bank Indonesia (lanjutan) 4. Current Accounts With Bank Indonesia
(continued)
Pada tanggal 31 Desember 2024 dan 2023, saldo As at December 31, 2024 and 2023, current
giro pada Bank Indonesia termasuk giro yang accounts with Bank Indonesia include amounts
berdasarkan pada prinsip perbankan syariah under sharia banking principles amounting to each
masing-masing sebesar Rp370.479 dan Rp540.926. Rp370,479 and Rp540,926, respectively.
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) Bank in
Peraturan Bank Indonesia dan Peraturan Anggota accordance with Bank Indonesia (BI) Regulation of
Dewan Gubernur (PADG) diungkapkan pada Members of The Board of Governors (PADG) are
Catatan 55a. disclosed in Note 55a.
5. Giro Pada Bank Lain 5. Current Accounts With Other Banks
a. Berdasarkan mata uang a. By currency
2024 2023
Pihak Berelasi (Catatan 38) Related parties (Note 38)
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 9.149 4.166 United States Dollar
Won Korea Selatan 1.436 2.211 South Korean Won
10.585 6.377
Pihak ketiga Third parties
Rupiah 25.463 102.466 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 217.703 149.065 United States Dollar
Dolar Singapura 60.655 44.801 Singapore Dollar
Yen Jepang 41.171 1.804 Japanese Yen
Poundsterling Inggris 15.667 7.018 Great Britain Poundsterling
Dolar Australia 9.164 7.689 Australian Dollar
Yuan Cina 8.157 5.694 Chinese Yuan
Euro Eropa 7.760 8.193 European Euro
Dolar Hong Kong 812 9.774 Hong Kong Dollar
386.552 336.504
Total 397.137 342.881 Total
Cadangan kerugian Allowance for
penurunan nilai (300) (300) impairment losses
Neto 396.837 342.581 Net
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, current
saldo giro pada bank lain termasuk saldo yang accounts with other banks include amounts
berdasarkan pada prinsip perbankan syariah under sharia banking principles amounting to
masing-masing sebesar Rp824 dan Rp1.405. Rp824 and Rp1.405, respectively.
Pada tanggal 31 Desember 2024 dan 2023 As at December 31, 2024 and 2023, there is
tidak terdapat giro pada bank lain yang no current account with other banks pledged
dijaminkan. as collateral.
b. Berdasarkan bank b. By banks
2024 2023
Pihak berelasi (Catatan 38) Related party (Note 38)
Mata uang asing : Foreign currency :
KB Kookmin Bank Co., Ltd 10.585 6.377 KB Kookmin Bank Co., Ltd
- 76 -
Page 567
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
5. Giro Pada Bank Lain (lanjutan) 5. Current Accounts With Other Banks (continued)
b. Berdasarkan bank (lanjutan) b. By banks (continued)
2024 2023
Pihak ketiga Third parties
Rupiah: Rupiah:
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 9.548 9.548 Indonesia 1906 Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 7.539 7.431 (Persero) Tbk
Standard Chartered Bank, Standard Chartered Bank,
Jakarta 3.535 2.374 Jakarta
PT Bank Central Asia Tbk 3.501 81.106 PT Bank Central Asia Tbk
PT Bank BCA Syariah 525 113 PT Bank BCA Syariah
PT Bank MNC Internasional Tbk 308 2 PT Bank MNC International Tbk
PT Bank Syariah Indonesia Tbk 299 1.292 PT Bank Syariah Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 54 54 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 39 452 PT Bank Mandiri (Persero) Tbk
PT Bank Maybank Indonesia Tbk 28 - PT Bank Maybank Indonesia Tbk
PT Bank OCBC NISP Tbk - 3 PT Bank OCBC NISP Tbk
PT Bank Sahabat Sampoerna - 2 PT Bank Sahabat Sampoerna
Lain-lain 87 89 Others
Sub-total 25.463 102.466 Sub-total
Mata uang asing: Foreign currencies:
Citibank N.A., New York 172.359 44.988 Citibank N.A., New York
United Overseas Bank Ltd, United Overseas Bank Ltd,
Singapura 60.509 37.159 Singapore
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Tokyo 41.171 1.804 Corporation, Tokyo
Standard Chartered Bank, Standard Chartered Bank,
London 15.667 7.018 London
PT Bank Central Asia Tbk 15.163 12.437 PT Bank Central Asia Tbk
Standard Chartered Bank, Standard Chartered Bank,
New York 12.869 57.956 New York
PT Bank Mandiri (Persero) Tbk 10.555 20.894 PT Bank Mandiri (Persero) Tbk
Australia and New Zealand Australia and New Zealand
Banking Group Limited 9.164 7.689 Banking Group Limited
PT Bank ICBC Indonesia 8.157 5.694 PT Bank ICBC Indonesia
Societe Generale, Perancis 7.760 8.193 Societe Generale, France
Citibank N.A., Jakarta 6.082 3.578 Citibank N.A., Jakarta
Standard Chartered Bank, Standard Chartered Bank,
Hong Kong 812 9.774 Hong Kong
Habib American Bank, Habib American Bank,
New York 676 9.212 New York
Standard Chartered Bank, Standard Chartered Bank,
Singapura 145 7.642 Singapore
Sub-total 361.089 234.038 Sub-total
Total 397.137 342.881 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (300) (300) losses
Neto 396.837 342.581 Net
c. Berdasarkan kolektibilitas c. By collectibility
Kolektibilitas giro pada bank lain sesuai dengan Collectability current account with other banks
Peraturan Otoritas Jasa Keuangan in accordance with Financial Services
diungkapkan pada Catatan 55b. Authority Regulation are disclosed in Note
55b.
- 77 -
Page 568
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
5. Giro Pada Bank Lain (lanjutan) 5. Current Accounts With Other Banks (continued)
d. Perubahan cadangan kerugian penurunan d. Movements in allowance for impairment
nilai losses
2024 2023
Rupiah: Rupiah:
Saldo awal 300 89 Beginning balance
Penyisihan (pembalikan Provision (reversal
cadangan) kerugian of allowance) for
penurunan nilai - 211 impairment losses
Saldo akhir 300 300 Ending balance
Cadangan kerugian penurunan nilai dihitung Allowance for impairment losses is calculated
secara kolektif. using collective assessment.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai telah impairment losses is adequate.
memadai.
e. Tingkat bunga rata-rata per tahun e. Average annual interest rates
Giro pada bank lain dalam mata uang Rupiah, Current accounts with other banks in Rupiah,
Dolar Amerika Serikat, Yen Jepang, Dolar United States Dollar, Japanese Yen, Australian
Australia, Euro Eropa, Dolar Singapura, Yuan Dollar, European Euro, Singapore Dollar,
Cina, Dolar Hong Kong, Won Korea Selatan Chinese Yuan, Hong Kong Dollar, South
dan Poundsterling Inggris. Tingkat suku bunga Korean Won and Great Britain Poundsterling
rata-rata setahun untuk giro pada bank lain currencies. The average interest rates per
dalam Rupiah dan mata uang asing lainnya annum for current accounts with other banks in
adalah sebagai berikut: Rupiah and other foreign currencies are as
follows:
2024 2023
Rupiah 0,48% 0,81% Rupiah
Mata uang asing 0,06% 0,00% Foreign currencies
6. Penempatan Pada Bank Indonesia dan Bank 6. Placements With Bank Indonesia and Other
Lain Banks
a. Berdasarkan jenis, mata uang, dan bank a. By type, currency, and banks
2024 2023
Pihak ketiga Third parties
Rupiah: Rupiah:
Penempatan pada Bank Placements with Bank
Indonesia, setelah Indonesia,
dikurangi bunga yang net of unearned
ditangguhkan 2.317.643 1.384.883 interest
Deposito Berjangka Time deposits
PT Bank Sahabat Sampoerna 11.475 38.000 PT Bank Sahabat Sampoerna
PT Bank Nagari 11.000 40.000 PT Bank Nagari
PT Bank Victoria International Tbk 11.000 - PT Bank Victoria International Tbk
PT BPD Sulawesi Selatan dan PT BPD Sulawesi Selatan dan
Sulawesi Barat 11.000 34.000 Sulawesi Barat
- 78 -
Page 569
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
6. Penempatan Pada Bank Indonesia Dan Bank 6. Placements With Bank Indonesia And Other
Lain (lanjutan) Banks (continued)
a. Berdasarkan jenis, mata uang, dan bank a. By type, currency, and banks (continued)
(lanjutan)
2024 2023
Deposito Berjangka Time deposits
PT BPD Lampung 11.000 - PT BPD Lampung
PT BPD Sumatera Utara 11.000 34.000 PT BPD Sumatera Utara
PT BPD Sulawesi Tengah 11.000 33.000 PT BPD Sulawesi Tengah
PT Bank JTrust Indonesia Tbk 10.000 41.000 PT Bank JTrust Indonesia Tbk
PT Bank Sulawesi Tenggara 10.000 37.000 PT Bank Sulawesi Tenggara
PT BPD Sulawesi Utara dan PT BPD Sulawesi Utara dan
Gorontalo 10.000 7.000 Gorontalo
PT Bank Mega Tbk 1.000 6.000 PT Bank Mega Tbk
PT Bank Oke Indonesia Tbk 1.000 7.000 PT Bank Oke Indonesia Tbk
PT BPD Jawa Tengah 1.000 - PT BPD Jawa Tengah
PT BPD Sulawesi Utara - 34.000 PT BPD Sulawesi Utara
PT BPD Sumatera Selatan dan PT BPD Sumatera Selatan dan
Bangka Belitung - 30.000 Bangka Belitung
PT BPD Riau Kepri Syariah - 16.000 PT BPD Riau Kepri Syariah
PT Bank DKI - 10.000 PT Bank DKI
PT Bank Victoria Syariah Tbk - 10.000 PT Bank Victoria Syariah Tbk
PT BPD Sulawesi Selatan - 7.000 PT BPD Sulawesi Selatan
PT Bank Tabungan Negara PT Bank Tabungan Negara
Syariah Tbk - 7.000 Syariah Tbk
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk - 7.000 Indonesia 1906 Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 4.000 (Persero) Tbk
PT BPD Bengkulu - 3.000 PT BPD Bengkulu
PT BPD Kalimantan Barat - 3.000 PT BPD Kalimantan Barat
PT Bank Raya Indonesia Tbk - 1.000 PT Bank Raya Indonesia Tbk
PT Bank Sinarmas Tbk - 950 PT Bank Sinarmas Tbk
110.475 409.950
Subtotal 2.428.118 1.794.833 Subtotal
Dolar Amerika Serikat: United States Dollar:
Penempatan pada Bank Placements with Bank
Indonesia 370.185 338.734 Indonesia
Subtotal 370.185 338.734 Subtotal
Total 2.798.303 2.133.567 Total
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, there are
terdapat penempatan pada Bank Indonesia dan placement with Bank Indonesia and other
Bank lain yang berdasarkan prinsip perbankan Banks under sharia banking principles
syariah masing-masing sebesar Rp1.093.000 amounting to Rp1,093,000 and Rp985,000,
dan Rp985.000. respectively.
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, there is no
tidak terdapat penempatan pada Bank placement with Bank Indonesia and other banks
Indonesia dan bank lain yang dijaminkan. pledged as collateral.
- 79 -
Page 570
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
6. Penempatan Pada Bank Indonesia Dan Bank 6. Placements With Bank Indonesia And Other
Lain (lanjutan) Banks (continued)
b. Berdasarkan sisa umur jatuh tempo b. By remaining period to maturity
2024 2023
Rupiah: Rupiah:
Kurang dari 1 bulan 2.428.118 1.733.833 Less than a month
1 - 3 bulan - 44.000 1 - 3 months
3 - 6 bulan - 17.000 3 - 6 months
2.428.118 1.794.833
Dolar Amerika Serikat: United States Dollar:
Kurang dari 1 bulan 370.185 338.734 Less than a month
370.185 338.734
Total 2.798.303 2.133.567 Total
c. Berdasarkan kolektibilitas c. By collectibility
Kolektibilitas penempatan pada Bank Indonesia Collectibility placement with Bank Indonesia
dan bank lain sesuai Peraturan Otoritas Jasa and other banks in accordance with Financial
Keuangan diungkapkan pada Catatan 55c. Services Authority Regulation are disclosed in
Note 55c.
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no
penurunan nilai atas penempatan pada impaired placements with Bank Indonesia and
Bank Indonesia dan bank lain, sehingga other banks, therefore no allowance for
cadangan kerugian penurunan nilai tidak impairment losses were provided as at
dibentuk pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023.
2023.
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2024 2023
Rupiah: Rupiah:
Penempatan pada Bank Placement with Bank
Indonesia 5,08% 5,06% Indonesia
Interbank call money 3,97% 4,38% Interbank call money
Deposito berjangka 1,50% 3,84% Time deposits
Dolar Amerika Serikat: United States Dollar:
Penempatan pada Bank Placement with Bank
Indonesia 3,91% 4,17% Indonesia
Interbank call money 1,19% 1,19% Interbank call money
7. Surat-Surat Berharga 7. Marketable Securities
a. Berdasarkan tujuan, jenis, dan mata uang a. By purpose, type, and currency
2024 2023
Rupiah Rupiah
Nilai wajar melalui Fair value through
laba rugi profit/loss
Obligasi pemerintah 275.000 13 Government bonds
Premi yang belum
diamortisasi 4.932 1 Unamortized premium
Kerugian yang belum
direalisasi (5.276) (1) Unrealized loss
274.656 13
- 80 -
Page 571
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
a. Berdasarkan tujuan, jenis, dan mata uang a. By purpose, type, and currency (continued)
(lanjutan)
2024 2023
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi Amortized cost
Obligasi pemerintah 5.818.876 4.796.017 Government bonds
Premi (diskonto) yang belum Unamortized premium
diamortisasi 109.520 83.438 (discount)
5.928.396 4.879.455
Obligasi korporasi 224.600 224.600 Corporate bonds
Obligasi Sukuk Ijarah Negara Indonesia Sukuk Ijarah
Indonesia 2.321.661 1.994.135 Bonds
Premi yang belum
diamortisasi 34.444 40.605 Unamortized premium
2.356.105 2.034.740
Domestic letters
Wesel SKBDN 28.893 12.756 of Credit (SKBDN)
Diskonto yang belum
diamortisasi (298) (467) Unamortized discount
28.595 12.289
Sukuk Korporasi 2.432.000 2.432.000 Corporate Sukuk
Diskonto yang belum
diamortisasi (1.018.089) (1.097.939) Unamortized discount
1.413.911 1.334.061
Export Bill of Exchange
Wesel Ekspor 740 - (Export Wesel)
Diskonto yang belum
diamortisasi (17) - Unamortized discount
723 -
9.952.330 8.485.145
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi pemerintah 4.220.476 2.656.870 Government Bonds
Premi yang belum diamortisasi (4.754) 16.198 Unamortized premium
Keuntungan yang belum
direalisasi (17.309) 10.373 Unrealized gain
4.198.413 2.683.441
Obligasi Sukuk Ijarah Indonesia Sukuk
Negara Indonesia 150.000 390.000 Ijarah Bonds
Diskonto yang belum diamortisasi (1.112) (4.855) Unamortized discount
Keuntungan yang belum direalisasi (1.849) (1.199) Unrealized gain
147.039 383.946
4.345.452 3.067.387
Subtotal 14.572.438 11.552.545 Subtotal
- 81 -
Page 572
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
a. Berdasarkan tujuan, jenis, dan mata uang a. By purpose, type, and currency (continued)
(lanjutan)
2024 2023
Dolar Amerika Serikat United States Dollar
Nilai wajar melalui laba rugi Fair value through profit/loss
Obligasi korporasi 7.192.497 5.250.377 Corporate bonds
Keuntungan yang belum direalisasi - 72.540 Unrealized gain
7.192.497 5.322.917
Diukur pada biaya perolehan
diamortisasi Amortized cost
Obligasi pemerintah - 657.452 Government bonds
Premi yang belum
diamortisasi - 532 Unamortized premium
- 657.984
Subtotal 7.192.497 5.980.901 Subtotal
Yuan China China Yuan
Diukur pada biaya
perolehan diamortisasi Amortized cost
Domestic Letters of Credit
Wesel SKBDN 2.240 2.876 (SKBDN)
Diskonto yang belum diamortisasi (64) (73) Unamortized discount
Subtotal 2.176 2.803 Subtotal
Total 21.767.111 17.536.249 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (280) (109) impairment losses
Neto 21.766.831 17.536.140 Net
b. Berdasarkan tujuan, penerbit, dan mata b. By purpose, issuer, and currency
uang
2024 2023
Rupiah Rupiah
Nilai wajar melalui laba rugi Fair value through profit or loss
Negara Republik Indonesia 275.000 13 Republic of Indonesia Government
Premi yang belum diamortisasi 4.932 1 Unamortized premium
Kerugian yang belum direalisasi (5.276) (1) Unrealized loss
274.656 13
Diukur pada biaya
perolehan diamortisasi Amortized cost
Republic of Indonesia
Negara Republik Indonesia 8.140.537 6.790.152 Government
Premi yang belum
diamortisasi 143.964 124.043 Unamortized premium
8.284.501 6.914.195
- 82 -
Page 573
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
b. Berdasarkan tujuan, penerbit, dan mata b. By purpose, issuer, and currency
uang (lanjutan) (continued)
2024 2023
Rupiah Rupiah
Diukur pada biaya
perolehan diamortisasi Amortized cost
PT Perusahaan Pengelola PT Perusahaan Pengelola
Aset (Persero) 2.432.000 2.432.000 Aset (Persero)
PT Bahana TCW Investment PT Bahana TCW Investment
Management 119.600 119.600 Management
PT KB Finansia Multifinance 105.000 105.000 PT KB Finansia Multifinance
PT Bank Central Asia Tbk 23.944 - PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 5.690 - PT Bank Mandiri (Persero) Tbk
PT Lekang Jaya Konstruksi - 6.484 PT Lekang Jaya Konstruksi
PT Inka Multi Solusi - 3.539 PT Inka Multi Solusi
PT Rizki Asa Buana - 2.733 PT Rizki Asa Buana
2.686.234 2.669.356
Diskonto yang belum
diamortisasi (1.018.405) (1.098.406) Unamortized discount
1.667.829 1.570.950
9.952.330 8.485.145
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Negara Republik Indonesia 4.370.476 3.046.870 Republic of Indonesia Government
Diskonto yang belum diamortisasi (5.866) 11.343 Unamortized discount
Keuntungan yang belum direalisasi (19.158) 9.174 Unrealized gain
4.345.452 3.067.387
Subtotal 14.572.438 11.552.545 Subtotal
Dolar Amerika Serikat United States Dollar
Fair value through profit
Nilai wajar melalui laba rugi or loss
IDMB United Pte., Ltd 2.762.639 2.771.460 IDMB United Pte., Ltd
Kerugian yang belum direalisasi - (81.595) Unrealized loss
2.762.639 2.689.865
SMMK Pte Ltd 2.664.067 2.478.917 SMMK Pte Ltd
Kerugian yang belum direalisasi - 154.135 Unrealized loss
2.664.067 2.633.052
TLDC Pte Ltd 1.765.791 - TLDC Pte Ltd
7.192.497 5.322.917
Diukur pada biaya perolehan
diamortisasi Amortized cost
Negara Republik Indonesia - 657.452 Republic of Indonesia Government
Premi (diskonto) yang Unamortized premium
belum diamortisasi - 532 (discount)
- 657.984
Subtotal 7.192.497 5.980.901 Subtotal
- 83 -
Page 574
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
b. Berdasarkan tujuan, penerbit, dan mata b. By purpose, issuer, and currency
uang (lanjutan) (continued)
2024 2023
Yuan China China Yuan
Diukur pada biaya
perolehan diamortisasi Amortized cost
PT Anugrah Putra Fajar 2.240 2.876 PT Anugrah Putra Fajar
Diskonto yang belum
diamortisasi (64) (73) Unamortized discount
Subtotal 2.176 2.803 Subtotal
Total 21.767.111 17.536.249 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (280) (109) impairment losses
Neto 21.766.831 17.536.140 Net
c. Berdasarkan tujuan, peringkat, dan mata c. By purpose, rating, and currency
uang
Lembaga
pemeringkat/
Rating company 2024 2023
Peringkat Rating
Rupiah Rupiah
Nilai wajar melalui Fair value through profit
laba rugi or loss
Tanpa peringkat *) 274.656 13 Not rated *)
Diukur pada biaya perolehan
diamortisasi Amortized Cost
idAAA Pefindo 119.600 119.600 idAAA
idAA Pefindo 1.413.912 1.334.061 idAA
AAA- Fitch 105.000 105.000 AAA-
Tanpa peringkat *) 8.313.818 6.926.484 Not rated *)
9.952.330 8.485.145
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Tanpa peringkat *) 4.345.452 3.067.387 Not rated *)
4.345.452 3.067.387
Subtotal 14.572.438 11.552.545 Subtotal
Dolar Amerika Serikat United States Dollar
Nilai wajar melalui Fair value through profit
laba rugi or loss
A+ Standard & Poor’s 7.192.497 5.322.917 A+
7.192.497 5.322.917
Diukur pada biaya perolehan
diamortisasi Amortized Cost
Tanpa peringkat *) - 657.984 Not rated *)
Subtotal 7.192.497 5.980.901 Subtotal
- 84 -
Page 575
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
c. Berdasarkan tujuan, peringkat, dan mata c. By purpose, rating, and currency
uang (lanjutan) (continued)
Lembaga
pemeringkat/
Rating company 2024 2023
Yuan China China Yuan
Diukur pada biaya perolehan
diamortisasi Amortized Cost
Tanpa peringkat *) 2.176 2.803 Not rated *)
Subtotal 2.176 2.803 Subtotal
Total 21.767.111 17.536.249 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (280) (109) impairment losses
Neto 21.766.831 17.536.140 Net
*) Terdiri dari Wesel SKBDN, Obligasi Pemerintah, *) Consists of Domestic Letter of Credit (SKBDN),
Obligasi Ritel Indonesia, Obligasi Sukuk Ijarah Government Bonds, Indonesia Retail Bond,
Negara Indonesia, Surat Utang Negara, dan Indonesia Sukuk Ijarah Bonds, State Promissory
Sertifikat Deposito Bank Indonesia. Notes, and Bank Indonesia Certificates of
Deposits.
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan 1.001.613 3.430 Less than a month
1 - 3 bulan 1.134.519 333.363 1 - 3 months
3 bulan - 1 tahun 919.664 352.428 3 months - 1 year
1 - 5 tahun 3.738.785 3.399.602 1 - 5 years
5 - 10 tahun 5.710.340 4.685.286 5 - 10 years
Lebih dari 10 tahun 2.067.517 2.778.436 More than 10 years
Subtotal 14.572.438 11.552.545 Subtotal
Dolar Amerika Serikat United States Dollar
Kurang dari 1 bulan - 657.983 Less than a month
1 - 5 tahun 4.528.430 2.689.864 1 - 5 years
5 - 10 tahun 2.664.067 2.633.054 5 - 10 years
Subtotal 7.192.497 5.980.901 Subtotal
Yuan China Chinese Yuan
Kurang dari 1 bulan 167 - Less than a month
1 - 3 bulan 704 1.277 1 - 3 months
3 bulan - 1 tahun 1.305 1.526 3 months - 1 year
Subtotal 2.176 2.803 Subtotal
Total 21.767.111 17.536.249 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (280) (109) losses
Neto 21.766.831 17.536.140 Net
- 85 -
Page 576
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
e. Berdasarkan golongan penerbit e. By classification of issuers
2024 2023
Pemerintah dan Bank Government and Bank
Indonesia: Indonesia:
Obligasi Pemerintah 10.401.465 8.220.893 Government Bonds
Obligasi Sukuk Ijarah Indonesia Sukuk
Negara Indonesia 2.503.144 2.418.686 Ijarah Bonds
Subtotal 12.904.609 10.639.579 Subtotal
IDMB United Pte., Ltd 2.762.639 2.689.865 IDMB United Pte., Ltd
SMMK Pte., Ltd 2.664.067 2.633.052 SMMK Pte., Ltd
TLDC Pte., Ltd 1.765.791 - TLDC Pte., Ltd
PT Perusahaan Pengelola PT Perusahaan Pengelola
Aset (Persero) 1.413.911 1.334.062 Aset (Persero)
PT Bahana TCW Investment PT Bahana TCW Investment
Management 119.600 119.600 Management
PT KB Finansia Multifinance 105.000 105.000 PT KB Finansia Multifinance
PT Bank Central Asia Tbk 23.795 - PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 5.523 - PT Bank Mandiri (Persero) Tbk
PT Anugrah Putra Fajar 2.176 2.803 PT Anugrah Putra Fajar
PT Rizki Asa Buana - 2.670 PT Rizki Asa Buana
PT Lekang Jaya Konstruksi - 6.188 PT Lekang Jaya Konstruksi
PT Inka Multi Solusi - 3.430 PT Inka Multi Solusi
Subtotal 8.862.502 6.896.670 Subtotal
Total 21.767.111 17.536.249 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (280) (109) losses
Neto 21.766.831 17.536.140 Net
f. Berdasarkan tanggal jatuh tempo dan f. By maturity date and rating
peringkat
Tanggal
Jatuh tempo/
Maturity Date 2024 2023
KIK EBA Bahana Bukopin 4 September 2026/ KIK EBA Bahana Bukopin
Tahun 2019 September 4, 2026 idAAA idAAA Year 2019
IDR-Linked Step-Up Fixed 21 Juni 2027/ IDR-Linked Step-Up Fixed
Rate Guaranteed Bond June 21, 2027 Guaranteed Bond IDMB
IDMB United Pte Ltd A+ A+ United Pte Ltd
SMMK Pte Ltd 28 September 2037/ A+ A+ SMMK Pte Ltd
September 28, 2037
TLDC Pte Ltd 28 Maret 2029/ A+ - TLDC Pte Ltd
March 28, 2029
Sukuk Korporasi 28 September 2037/ idAA(sy) idAA(sy) Corporate Sharia Bonds
September 28, 2037
Obligasi Pemerintah - 15 April 2040/ Tanpa peringkat/ Tanpa peringkat/ Government Bonds -
Rupiah April 15, 2040 Not rated Not rated Rupiah
Obligasi Sukuk Ijarah 15 April 2043/ Indonesia Sukuk Ijarah
Negara Indonesia April 15, 2043 idA idA- Bonds
- 86 -
Page 577
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
f. Berdasarkan tanggal jatuh tempo dan f. By maturity date and rating (continued)
peringkat (lanjutan)
Peringkat untuk obligasi yang terdaftar di Bursa The ratings of the bonds which are registered in
Efek lndonesia berdasarkan peringkat yang the Indonesia Stock Exchange are determined
dilaporkan oleh PT Pemeringkat Efek Indonesia by PT Pemeringkat Efek Indonesia (Pefindo),
(Pefindo), sedangkan peringkat untuk obligasi meanwhile the ratings of the bonds which are
lain yang tidak terdaftar di Bursa Efek Indonesia not registered in the Indonesia Stock Exchange
berdasarkan peringkat obligasi yang dilaporkan are determined by Standard & Poor’s.
oleh Standard & Poor’s.
g. Berdasarkan kolektibilitas g. By collectibility
Kolektibilitas surat-surat berharga sesuai Collectibility marketable securities in
Peraturan Otoritas Jasa Keuangan diungkapkan accordance with Financial Services Authority
pada Catatan 55d. Regulation are disclosed in Note 55d.
h. Tingkat bunga rata-rata per tahun h. Average annual interest rates
2024 2023
Rupiah Rupiah
Obligasi korporasi 7,30% 7,30% Corporate bonds
Wesel SKBDN 8,43% 9,17% Domestic Letters of Credit (SKBDN)
Wesel Ekspor 8,92% -Export Wesel
Obligasi pemerintah 7,56% 10,07% Goverment bonds
Obligasi ritel indonesia - Indonesia retail bond -
tingkat bunga tetap 5,17% 4,90% fixed rate
Sukuk korporasi 0,75% 0,75% Corporate sukuk
Dolar Amerika Serikat United States Dollar
Obligasi pemerintah - Indonesia government bond -
tingkat bunga tetap - 5,88% fixed rate
Obligasi korporasi 2,00% 2,00% Corporate bonds
Wesel SKBDN - Domestic Letters of Credit (SKBDN)
Yuan China Chinese Yuan
Domestic Letters of Credit
Wesel SKBDN 5,90% 6,41% (SKBDN)
i. Perubahan cadangan kerugian penurunan i. Movements in allowance for impairment
nilai losses
2024 2023
Saldo awal 109 76 Beginning balance
Penyisihan (pemulihan) Provision (reversal)
selama tahun berjalan 171 33 during the year
Saldo akhir 280 109 Ending balance
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023,
manajemen berpendapat bahwa cadangan management believes that the allowance for
kerugian penurunan nilai yang dibentuk telah impairment losses on is adequate.
memadai.
- 87 -
Page 578
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
7. Surat-Surat Berharga (lanjutan) 7. Marketable Securities (continued)
j. Informasi signifikan lainnya sehubungan j. Other significant information regarding
dengan surat-surat berharga marketable securities
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, the Bank
Bank menjaminkan sebagian surat berharga has pledged part of marketable securities in
berupa obligasi pemerintah dengan nilai form of government bonds with carrying amount
tercatat Rp3.223.896 dan Rp219.745, untuk of Rp3,223,896 and Rp219,745, respectively,
transaksi surat berharga yang dijual dengan for marketable securities sold with agreement to
janji dibeli kembali. repurchase transactions.
k. Perubahan efek-efek berdasarkan k. Changes in marketables securities based on
klasifikasinya classification
31 Desember/December 31, 2024
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Nilai wajar melalui penghasilan Fair value through other
laba rugi profit and loss
Saldo awal tahun 5.322.930 - 5.322.930 Beginning balance of the year
Aset keuangan yang baru dibeli 2.225.941 - 2.225.941 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (8.834) - (8.834) Maturities or disposal
Kerugian dari perubahan
nilai wajar (77.815) - (77.815) Loss on changes in fair value
Lainnya 4.931 - 4.931 Others
Saldo, akhir tahun 7.467.153 - 7.467.153 Balance, end of year
31 Desember/December 31, 2024
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Saldo awal tahun 3.067.387 - 3.067.387 Beginning balance of the year
Aset keuangan yang baru dibeli 2.931.000 - 2.931.000 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (1.607.395) - (1.607.395) Maturities or disposal
Kerugian dari perubahan nilai wajar (28.332) - (28.332) Loss on changes in fair value
Lainnya (17.208) - (17.208) Others
Saldo, akhir tahun 4.345.452 - 4.345.452 Balance, end of year
31 Desember/December 31, 2024
Cadangan Kerugian
Penurunan Nilai/ Nilai Tercatat
Nilai Tercatat Allowance for Bersih/Net
Bruto/Gross Impairment Carrying
Carrying Amount Losses Amount
Biaya perolehan diamortisasi Amortized cost
Saldo awal tahun 9.145.932 (109) 9.145.823 Beginning balance of the year
Aset keuangan yang baru dibeli 2.037.185 (171) 2.037.014 New financial assets purchased
Aset keuangan yang jatuh tempo
atau dijual (1.328.011) - (1.328.011) Maturities or disposal
Lainnya 99.400 - 99.400 Others
Saldo, akhir tahun 9.954.506 (280) 9.954.226 Balance, end of year
- 88 -
Page 579
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
8. Surat Berharga yang Dibeli dengan Janji Dijual 8. Marketable Securities Purchased with
Kembali Agreement to Resell
Surat berharga yang dibeli dengan janji dijual Marketable securities purchased with agreements to
kembali pada tanggal 31 Desember 2023 terdiri resell as at December 31, 2023 are as follows:
dari:
31 Desember/December 31, 2023
Harga Beli Bunga Belum
Jangka Tanggal Tanggal Kembali/ Diamortisasi/
Waktu/ Dimulai/ Jatuh Tempo/ Suku Bunga/ Repurchase Unamortized Nilai Neto/
Period Start Date Due Date Interest Rate Price Interest Net Value
Pihak ketiga/Third party
Rupiah:
Bank Indonesia
Obligasi Pemerintah/
Government Bonds
Seri/Series 7 hari/ 27 Des. 2023/ 3 Jan. 2024/
VR0034 7 days Dec. 27, 2023 Jan. 3, 2024 6,00% 95.875 (48) 95.827
Seri/Series 7 hari/ 28 Des. 2023/ 4 Jan. 2024/
VR0054 7 days Dec 28. 2023/ Jan. 4, 2024 6,00% 287.356 (191) 287.165
Seri/Series 7 hari/ 28 Des 2023/ 4 Jan. 2024/
VR0054 7 days Dec. 28, 2023/ Jan. 4, 2024 6,00% 143.678 (96) 143.582
Seri/Series 7 hari/ 29 Des. 2023/ 5 Jan. 2024/
VR0034 7 days Dec. 29, 2023 Jan. 5, 2024 6,00% 383.685 (319) 383.366
Seri/Series 7 hari/ 29 Des. 2023/ 5 Jan. 2024/
VR0034 7 days Dec. 29, 2023 Jan. 5, 2024 6,00% 671.448 (559) 670.889
Seri/Series 7 hari/ 29 Des. 2023/ 5 Jan. 2024/
VR0062 7 days Dec. 29, 2023 Jan. 5, 2024 6,00% 665.046 (554) 664.492
Seri/Series 7 hari/ 29 Des. 2023/ 5 Jan. 2024/
VR0042 7 days Dec. 29, 2023 Jan. 5, 2024 6,00% 142.915 (119) 142.796
Seri/Series 92 hari/ 15 Nov. 2023/ 15 Feb. 2024/
VR0034 92 days Nov. 15, 2023 Feb. 15, 2024 6,55% 48.806 (402) 48.404
Seri/Series 273 hari/ 16 Jun. 2023/ 15 Mar. 2024/
VR0065 273 days Jun. 16. 2023/ Mar. 15, 2024 6,40% 24.221 (308) 23.913
Seri/Series 273 hari/ 16 Jun. 2023/ 15 Mar. 2024/
VR0065 273 days Jun. 16. 2023/ Mar. 15, 2024 6,41% 24.223 (308) 23.915
Seri/Series 273 hari/ 23 Jun. 2023/ 22 Mar. 2024/
VR 0045 273 days Jun. 23, 2023 Mar. 22, 2024 6,41% 49.270 (686) 48.584
Seri/Series 364 hari/ 16 Jun. 2023/ 14 Jun. 2024/
VR 0037 364 days Jun. 16, 2023 Jun. 14, 2024 6,41% 19.820 (551) 19.269
Seri/Series 364 hari/ 23 Jun. 2023/ 21 Jun. 2024/
VR 0043 364 days Jun. 23, 2023 Jun. 21, 2024 6,41% 20.545 (595) 19.950
Total 2.576.888 (4.736) 2.572.152
Kolektibilitas surat berharga yang dibeli dengan janji Collectibility marketable securities purchased with
dijual Kembali sesuai Peraturan Otoritas Jasa agreement to resell in accordance with Financial
Keuangan diungkapkan pada Catatan 55e. Services Authority Regulation are disclosed in
Note 55e.
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah
a. Berdasarkan mata uang, jenis, dan a. By currency, type, and collectability
kolektibilitas
Kolektabilitas kredit yang diberikan sesuai Collectibility loans in accordance with the
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation are
diungkapkan pada Catatan 55f. disclosed in Note 55f.
- 89 -
Page 580
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
b. Berdasarkan sektor ekonomi b. By economic sector
31 Desember/December 31, 2024
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Perdagangan 3.746.676 923.284 4.536 20.085 616.735 5.311.316 Trading
Jasa 6.463.321 389.232 20.103 25.885 510.040 7.408.581 Business service
Konstruksi 1.854.628 254.561 9.974 7.141 236.498 2.362.802 Construction
Pertanian 602.358 856 - 149.316 42.234 794.764 Agriculture
Manufaktur 3.960.362 190.448 2.792 13.034 148.577 4.315.213 Manufacturing
Transportasi 2.444.206 5.645 514 22 221.622 2.672.009 Transportation
Tenaga listrik 670.129 83.780 - - 116.682 870.591 Power supply
Pertambangan 826.879 8.637 - - 15.894 851.410 Mining
Lain-lain 13.259.577 494.726 145.060 90.838 1.723.410 15.713.611 Others
Total Rupiah 33.828.136 2.351.169 182.979 306.321 3.631.692 40.300.297 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (519.858) (291.896) (121.716) (103.485) (1.854.587) (2.891.542) impairment losses
Neto 33.308.278 2.059.273 61.263 202.836 1.777.105 37.408.755 Net
Mata uang asing: Foreign currencies:
Perdagangan 54.500 - - - - 54.500 Trading
Jasa 1.323.424 - - - 14.514 1.337.938 Business service
Konstruksi 6.980 - - - - 6.980 Contructions
Pertanian 80.473 - - - - 80.473 Agriculture
Manufaktur 2.762.403 130.584 - - - 2.892.987 Manufacturing
Transportasi 9.226 - - - - 9.226 Transportation
Tenaga listrik 1.040.702 - - - - 1.040.702 Power supply
Pertambangan 1.802.235 - - - - 1.802.235 Mining
Lain-lain 2.148 - - - - 2.148 Others
Total mata uang
asing 7.082.091 130.584 - - 14.514 7.227.189 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (64.040) (32.873) - - (3.742) (100.655) impairment losses
Neto 7.018.051 97.711 - - 10.772 7.126.534 Net
Total 40.326.329 2.156.984 61.263 202.836 1.787.877 44.535.289 Total
31 Desember/December 31, 2023
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Perdagangan 5.378.383 807.232 39.712 4.105 723.071 6.952.503 Trading
Jasa 6.940.638 280.624 47.432 28.296 285.501 7.582.491 Business service
Konstruksi 2.050.686 1.518.719 10.644 4.021 202.738 3.786.808 Construction
Pertanian 691.185 154.769 20.909 - 3.634 870.497 Agriculture
Manufaktur 3.735.125 107.470 - 265 73.514 3.916.374 Manufacturing
Transportasi 2.526.841 110.831 410 5.103 304.414 2.947.599 Transportation
Tenaga listrik 861.453 231 - - 13.801 875.485 Power supply
Pertambangan 538.163 - - 2.158 855.708 1.396.029 Mining
Lain-lain 12.986.247 1.201.695 89.142 118.540 1.665.385 16.061.009 Others
Total Rupiah 35.708.721 4.181.571 208.249 162.488 4.127.766 44.388.795 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (540.160) (770.505) (68.858) (60.255) (2.074.884) (3.514.662) impairment losses
Neto 35.168.561 3.411.066 139.391 102.233 2.052.882 40.874.133 Net
- 90 -
Page 581
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sector (continued)
31 Desember/December 31, 2023
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Mata uang asing: Foreign currencies:
Perdagangan 140.370 - - - - 140.370 Trading
Jasa 691.970 - - - 13.821 705.791 Business service
Konstruksi 6.937 - - - - 6.937 Contructions
Pertanian 76.966 - - - - 76.966 Agriculture
Manufaktur 1.929.078 - - - - 1.929.078 Manufacturing
Transportasi - - - - - - Transportation
Tenaga listrik 1.196.702 1.196.702 Power supply
Pertambangan 971.791 - - - - 971.791 Mining
Lain-lain 2.186 2.186 Others
Total mata uang
asing 5.016.000 - - - 13.821 5.029.821 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (64.311) - - - (3.861) (68.172) impairment losses
Neto 4.951.689 - - - 9.960 4.961.649 Net
Total 40.120.250 3.411.066 139.391 102.233 2.062.842 45.835.782 Total
c. Berdasarkan jangka waktu c. By maturity
2024 2023
Rupiah: Rupiah:
Kurang dari 1 tahun 5.824.491 4.160.796 Less than a year
1 - 2 tahun 1.454.328 4.488.182 1 - 2 years
2 - 5 tahun 5.547.055 6.700.058 2 - 5 years
Lebih dari 5 tahun 27.474.423 29.039.759 More than 5 years
40.300.297 44.388.795
Mata uang asing: Foreign currencies:
Kurang dari 1 tahun 1.926.471 515.517 Less than a year
1 - 2 tahun 497.063 1.346.108 1 - 2 years
2 - 5 tahun 1.840.955 852.041 2 - 5 years
Lebih dari 5 tahun 2.962.700 2.316.155 More than 5 years
7.227.189 5.029.821
Total 47.527.486 49.418.616 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (2.992.197) (3.582.834) losses
Neto 44.535.289 45.835.782 Net
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
Rupiah: Rupiah:
Kurang dari 1 tahun 9.156.520 10.336.478 Less than a year
1 - 2 tahun 1.753.825 2.300.396 1 - 2 years
2 - 5 tahun 11.135.851 10.561.987 2 - 5 years
Lebih dari 5 tahun 18.254.101 21.189.934 More than 5 years
40.300.297 44.388.795
- 91 -
Page 582
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity (continued)
(lanjutan)
2024 2023
Mata uang asing: Foreign currencies:
Kurang dari 1 tahun 2.423.855 2.017.857 Less than a year
1 - 2 tahun 931.778 170.491 1 - 2 years
2 - 5 tahun 2.196.813 1.798.169 2 - 5 years
Lebih dari 5 tahun 1.674.743 1.043.304 More than 5 years
7.227.189 5.029.821
Total 47.527.486 49.418.616 Total
Cadangan kerugian Allowance for
penurunan nilai (2.992.197) (3.582.834) impairment losses
Neto 44.535.289 45.835.782 Net
e. Berdasarkan mata uang e. By currency
2024 2023
Rupiah 40.300.297 44.388.795 Rupiah
Mata uang asing : Foreign currencies:
Dolar Amerika Serikat 7.225.040 5.027.636 United States Dollar
Euro Eropa 2.149 2.185 Euro European
7.227.189 5.029.821
Total 47.527.486 49.418.616 Total
Cadangan kerugian Allowance for
penurunan nilai (2.992.197) (3.582.834) impairment losses
Neto 44.535.289 45.835.782 Net
f. Berdasarkan stage f. By stages
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 40.416.916 4.348.331 4.653.369 49.418.616 of the year
Transfer ke kerugian
kredit ekspektasian Transferred to lifetime
sepanjang umur expected credit
(Stage 2) (3.664.610) 3.686.479 (21.868) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan Transferred to credit
nilai (Stage 3) (1.705.621) (442.455) 2.148.076 - impaired (Stage 3)
Transfer ke kerugian Transferred to
kredit ekspektasian 12 month expected
12 bulan (Stage 1) 675.435 (657.001) (18.434) - credit losses (Stage 1)
Perubahan bersih Net change in
pada eksposur dan exposure and
pengukuran kembali 2.390.033 (421.803) (1.289.141) 679.089 remeasurement
Penghapusan (867.943) (236.891) (1.465.385) (2.570.219) Written-off
Saldo akhir tahun 37.244.210 6.276.660 4.006.616 47.527.486 Balance end of year
- 92 -
Page 583
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
f. Berdasarkan stage (lanjutan) f. By stages (continued)
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 45.503.113 1.634.341 3.445.980 50.583.434 of the year
Transfer ke kerugian
kredit ekspektasian Transferred to lifetime
sepanjang umur expected credit
(Stage 2) (3.742.152) 3.784.011 (41.859) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan Transferred to credit
nilai (Stage 3) (3.194.563) (268.668) 3.463.231 - impaired (Stage 3)
Transfer ke kerugian Transferred to
kredit ekspektasian 12 month expected
12 bulan (Stage 1) 453.115 (421.442) (31.673) - credit losses (Stage 1)
Perubahan bersih Net change in
pada eksposur dan exposure and
pengukuran kembali 4.326.744 (323.671) (939.223) 3.063.850 remeasurement
Penghapusan (2.929.341) (56.240) (1.243.087) (4.228.668) Written-off
Saldo akhir tahun 40.416.916 4.348.331 4.653.369 49.418.616 Balance end of year
g. Kredit konsumsi g. Consumer loans
Kredit konsumsi terdiri dari: The consumer loans consists of:
2024 2023
Kredit personal 11.392.329 10.154.077 Personal loans
Kredit pemilikan rumah 1.626.401 1.362.701 Housing loans
Kartu kredit 380.258 456.910 Credit card
Kredit kendaraan bermotor 125.672 185.150 Motor vehicle loans
Kredit konsumsi lainnya 1.193.584 647.608 Other consumer loans
Total 14.718.244 12.806.446 Total
h. Kredit yang bermasalah h. Non-performing loans
Kredit yang bermasalah berdasarkan sektor Non-performing loans based on economic
ekonomi. Rasio kredit bermasalah Bank sesuai sector. The non-performing loans ratio of The
dengan peraturan Otoritas Jasa Keuangan Bank’s in accordance with the Financial
diungkapkan pada Catatan 55f. Services Authority Regulation are disclosed in
Note 55f.
i. Pembiayaan Syariah i. Sharia financing
Rincian pembiayaan/piutang syariah pada As at December 31, 2024 and 2023, the details
tanggal 31 Desember 2024 dan 2023, sebagai of sharia financing/receivables are as follows:
berikut:
2024 2023
Pembiayaan Musyarakah 5.118.001 4.782.664 Musyarakah financing
Piutang Murabahah 531.551 494.889 Murabahah receivables
Pembiayaan Mudharabah 286.643 296.402 Mudharabah financing
Piutang Ijarah 67.245 58.040 Ijarah receivables
Piutang Qardh 877 184 Qardh receivables
Piutang Istishna 222 418 Istishna receivables
Total 6.004.539 5.632.597 Total
Cadangan kerugian Allowance for
penurunan nilai (224.194) (161.967) impairment losses
Neto 5.780.345 5.470.630 Net
- 93 -
Page 584
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
j. Kredit sindikasi j. Syndicated loans
Kredit sindikasi merupakan kredit yang Syndicated loans represent loans and sharia
diberikan dan pembiayaan/piutang syariah financing/receivables provided to customers
kepada nasabah berdasarkan perjanjian under syndication agreements with other banks.
pembiayaan bersama dengan bank-bank lain. The Bank’s shares as a member in syndicated
Keikutsertaan Bank sebagai anggota sindikasi loans were 22% to 78%, (31 December 2023:
dengan persentase penyertaan masing-masing 22% to 70%) of the total syndicated loans.
berkisar antara 22% sampai dengan 78%, Risks from syndicated loans are shared
(31 Desember 2023: 22% sampai dengan 70%) proportionately by the participating banks.
dari total kredit sindikasi. Risiko atas kredit
sindikasi ditanggung secara proporsional oleh
bank-bank peserta.
k. Tingkat bunga rata-rata per tahun k. Average annual interest rates
Tingkat bunga rata-rata per tahun untuk kredit The average interest rates per annum on loans
yang diberikan adalah sebagai berikut: are as follows:
2024 2023
Rupiah 10,10% 10,90% Rupiah
Mata uang asing 7,06% 6,96% Foreign currencies
l. Kredit kepada pihak berelasi l. Loans to related parties
2024 2023
Modal kerja 309.839 619.779 Working capital
Board of Directors, Board of
Direksi, Dewan Komisaris, Commissioners, Sharia
Dewan Pengawas Syariah, Supervisory Board,
dan Pejabat Eksekutif 30.144 21.226 and Executive Officers
Total (Catatan 38) 339.983 641.005 Total (Note 38)
Cadangan kerugian Allowance for
penurunan nilai (354) (7.941) impairment losses
Neto 339.629 633.064 Net
m. Perubahan cadangan kerugian penurunan m. Movements in allowance for impairment
nilai losses
Perubahan cadangan kerugian penurunan nilai The movements in allowance for
kredit yang diberikan dan pembiayaan/piutang impairment losses of loans and Sharia
Syariah adalah sebagai berikut: financing/receivables are as follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 858.219 459.100 2.265.515 3.582.834 of the year
Transfer ke kerugian kredit Transferred to lifetime
ekspektasian expected credit
sepanjang umur (Stage 2) (65.589) 73.005 (7.416) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan Transferred to credit
nilai (Stage 3) (25.005) (48.518) 73.523 - impaired (Stage 3)
Transfer ke kerugian kredit Transferred to 12 month
ekspektasian expected credit
12 bulan (Stage 1) 33.080 (27.608) (5.472) - losses (Stage 1)
Perubahan bersih pada
eksposur dan Net change in exposure
pengukuran kembali 564.251 289.989 1.125.342 1.979.582 and remeasurement
Penghapusan (867.943) (236.891) (1.465.385) (2.570.219) Written-off
Saldo akhir tahun 497.013 509.077 1.986.107 2.992.197 Ending balance of the year
- 94 -
Page 585
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
m. Perubahan cadangan kerugian penurunan m. Movements in allowance for impairment
nilai (lanjutan) losses (continued)
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Beginning balance
Saldo awal tahun 535.853 104.609 986.214 1.626.676 of the year
Transfer ke kerugian kredit Transferred to lifetime
ekspektasian expected credit
sepanjang umur (Stage 2) (45.790) 58.847 (13.057) - losses (Stage 2)
Transfer ke kredit yang
mengalami penurunan Transferred to credit
nilai (Stage 3) (49.287) (18.336) 67.623 - impaired (Stage 3)
Transfer ke kerugian kredit Transferred to 12 month
ekspektasian expected credit
12 bulan (Stage 1) 27.051 (18.891) (8.160) - losses (Stage 1)
Perubahan bersih pada
eksposur dan Net change in exposure
pengukuran kembali 3.319.733 389.111 2.475.982 6.184.826 and remeasurement
Penghapusan (2.929.341) (56.240) (1.243.087) (4.228.668) Written-off
Saldo akhir tahun 858.219 459.100 2.265.515 3.582.834 Ending balance of the year
Di dalam saldo cadangan kerugian penurunan Allowance for impairment losses includes
nilai termasuk cadangan kerugian penurunan allowance for impairment losses for sharia
nilai pembiayaan/piutang syariah masing- financing/receivables amounted to Rp224,194
masing sebesar Rp224.194 dan Rp161.967, and Rp161,967, December 31, 2024 and 2023,
pada tanggal 31 Desember 2024 dan 2023. respectively.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai yang dibentuk telah impairment losses is adequate.
memadai.
Total kredit yang diberikan dan total cadangan The total loans and allowance for impairment
kerugian penurunan nilai yang evaluasi losses which impairment evaluation is
penurunan nilainya dilakukan secara individual individually and collectively assessed as at
dan kolektif pada tanggal 31 Desember 2024 December 31, 2024 and 2023, are as follows:
dan 2023, adalah sebagai berikut:
2024 2023
Individual/ Kolektif/ Individual/ Kolektif/
Individual Collective Individual Collective
Pinjaman yang diberikan dan Loans and sharia
pembiayaan/piutang syariah 1.220.776 46.306.710 1.826.782 47.591.834 financing/receivables
Cadangan kerugian Allowance for impairment
penurunan nilai (281.292) (2.710.905) (760.232) (2.822.602) loss
Neto 939.484 43.595.805 1.066.550 44.769.232 Net
n. Kredit yang direstrukturisasi n. Restructured loans
Kredit yang direstrukturisasi sesuai dengan Restructured loans in accordance with the
Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation are
diungkapkan pada Catatan 55f. disclosed in Note 55f.
- 95 -
Page 586
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
o. Piutang pembiayaan entitas anak o. The subsidiary’s financing receivables
Piutang pembiayaan entitas anak adalah The subsidiary’s financing receivables balance
sebagai berikut: is as follows:
2024 2023
Piutang pembiayaan - bruto 721.732 272.218 Financing receivables - gross
Dikurangi: Less:
Pendapatan pembiayaan Unearned financing
yang belum diakui (105.702) (54.424) receivables
Total 616.030 217.794 Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (29.692) (75.940) impairment losses
Total 586.338 141.854 Total
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, the
piutang pembiayaan masing-masing sebesar financing receivables balances pledged as
Rp616.030 dan Rp217.794, digunakan sebagai collateral for borrowings amounted to
jaminan atas pinjaman yang diterima Rp616,030 and Rp217,794, respectively
(Catatan 23). (Note 23).
Tingkat suku bunga per tahun: Annual interest rate:
2024 2023
Produk Products
Mobil 10,40% - 52,74% 10,88% - 47,14% Automobiles
p. Kredit yang dihapus buku p. Written-off loans
Ikhtisar mutasi kredit yang dihapus buku adalah A summary of written-off loans is as follows:
sebagai berikut:
2024 2023
Saldo awal 15.414.424 11.363.340 Beginning balance
Penghapusbukuan 2.570.218 4.228.668 Write-off
Penerimaan kembali kredit Recoveries from
yang telah dihapusbukukan (111.243) (177.584) written-off loans
Saldo akhir 17.873.399 15.414.424 Ending balance
q. Kontrak Investasi Kolektif-Efek Beragun q. Collective Investment Contract Asset-
Aset (KIK-EBA) Backed Securities (KIK-EBA)
Bank telah melakukan sekuritisasi pertama atas The Bank conducted the first securitization on
kumpulan tagihan kredit pensiunan (”Kumpulan its pension loans (“pool of receivables”), by
Tagihan”) yang dimilikinya dengan menunjuk appointing PT Bahana TCW Investment
PT Bahana TCW Investment Management Management as the investment manager. The
sebagai Manajer Investasi. Selanjutnya atas pool of receivables which met the criteria for
kumpulan tagihan yang memenuhi kriteria selection by the Bank, as the Initial Creditor,
pemilihan, oleh Bank, sebagai Kreditur Awal, was sold and transferred to Collective
telah dijual dan dialihkan ke Kontrak Investasi Investment Contract Asset-Backed Securities of
Kolektif Efek Beragun Aset Bahana Bukopin - Bahana Bukopin - Pool of Transferred Pension
- 96 -
Page 587
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
q. Kontrak Investasi Kolektif-Efek Beragun q. Collective Investment Contract Asset-
Aset (KIK-EBA) (lanjutan) Backed Securities (KIK-EBA) (continued)
Kumpulan tagihan Kredit Pensiunan yang loans (KIK-EBA BB) based on sale-purchase
Dialihkan (KIK-EBA BB) yang tertuang dalam deed dated August 29, 2019. KIK-EBA BB was
Perjanjian Induk Jual Beli Tagihan tanggal established based on Collective Investment
29 Agustus 2019. KIK-EBA BB dibentuk Contract between PT Bahana TCW Investment
berdasarkan Akta Kontrak Investasi Kolektif Management as the investment manager and
antara PT Bahana TCW Investment PT Bank Maybank Indonesia Tbk as the
Management sebagai Manajer Investasi dan Custodian Bank based on deed No. 33 dated
PT Bank Maybank Indonesia Tbk sebagai Bank May 22, 2019, and amended by deed
Kustodian berdasarkan Akta No. 33 tanggal No. 80 dated August 29, 2019. Nominal par
22 Mei 2019 dan diamendemen dengan akta value of sold and transferred receivables which
No. 80 tanggal 29 Agustus 2019. Nilai pokok represents selected receivables with maximum
kumpulan tagihan yang dijual dan dialihkan nominal value amounting to Rp1,001,000
tersebut merupakan kumpulan tagihan consists of 16,783 debtors, was sold and
terseleksi dengan nilai pokok sebesar- transferred at their nominal value at final cut-off
besarnya Rp1.001.000 yang terdiri dari 16.783 date (August 29, 2019). The interest rate
debitur dengan harga sebesar nilai pokok charged to the debtors of the pool of receivables
Kumpulan Tagihan pada tanggal cut-off final on the date of sale amounted to 12% up to
(29 Agustus 2019). Tingkat suku bunga yang 23.13% with maturity of 7 years.
dikenakan pada debitur kumpulan tagihan
tersebut pada tanggal penjualan adalah
sebesar 12% sampai dengan 23,13% dengan
jangka waktu 7 tahun.
Setelah terjadinya penjualan dan pengalihan Subsequent to the sale and transfer of the pool
kumpulan tagihan tersebut, risiko kredit atas of receivables, credit risks on the pool of
kumpulan tagihan telah beralih dari Bank receivables were transferred from the Bank to
kepada pembeli. the buyer.
Selanjutnya, KIK-EBA BB menerbitkan Efek Further, KIK-EBA BB issued Asset-Backed
Beragunan Aset (EBA) yang merupakan Securities (ABS) which represent an instrument
bentuk partisipasi dalam kepemilikan bersama of joint ownership on the pool of receivables.
atas Kumpulan Tagihan. EBA diterbitkan dalam ABS were issued in three types or classes as
tiga kelas yaitu: follows:
(i) EBA Kelas A1 senilai Rp1 (nominal (i) Class A1 ABS amounting to Rp1 (full
penuh) yang dicatat pada Bursa Efek amount) which are registered in the
Indonesia dan ditawarkan kepada publik Indonesia Stock Exchange, and offered to
dengan nilai 91,1% dari nilai pokok EBA the public at 91.1% of the nominal value of
Kelas A1 dengan tingkat bunga tetap class A1 ABS with interest at the annual
sebesar 9,25% per tahun dengan tanggal fixed rate of 9.25% per annum and due on
jatuh tempo 4 September 2022. EBA September 4, 2022. The Class A1 ABS
Kelas A1 mendapatkan hasil was rated idAAA (triple A; Stable Outlook)
pemeringkatan atas efek beragun dari by PT Pemeringkat Efek Indonesia
PT Pemeringkat Efek Indonesia (Pefindo) (Pefindo). The Registration Statement
yaitu idAAA (triple A; Stable Outlook). Letter from KIK-EBA-BB received effective
Surat Pernyataan Pendaftaran dari KIK- statement based on Letter
EBA BB telah mendapatkan pernyataan No. S-1026/PM.21/2019 dated August 28,
efektif dari Badan Pengawas Pasar Modal 2019 of the Chairman of BAPEPAM-LK.
dan Lembaga Keuangan (BAPEPAM-LK)
melalui surat No. S-1026/PM.21/2019
tanggal 28 Agustus 2019.
- 97 -
Page 588
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit yang Diberikan dan Pembiayaan/ Piutang 9. Loans and Sharia Financing/Receivables
Syariah (lanjutan) (continued)
q. Kontrak Investasi Kolektif-Efek Beragun q. Collective Investment Contract Asset-
Aset (KIK-EBA) (lanjutan) Backed Securities (KIK-EBA) (continued)
(ii) EBA Kelas A2 senilai Rp1 (nominal (ii) Class A2 ABS amounting to Rp1 (full
penuh) yang ditawarkan dengan nilai amount) which are offered at 91.1% of the
91,1% dari nilai pokok EBA Kelas A2. EBA nominal value of class A2 ABS. Class A2
Kelas A2 tidak dicatat pada Bursa Efek ABS are not registered in the Indonesia
Indonesia namun ditawarkan kepada Stock Exchange but are offered to
calon pembeli dengan ketentuan bahwa prospective buyer with the condition that
pemegang EBA kelas A2 mempunyai hak the holder of Class A2 ABS has the first
untuk dibayar terlebih dahulu dari priority to be paid than the holder of Class
Pemegang EBA Kelas B. B ABS.
(iii) EBA Kelas B dengan nilai pokok sebesar (iii) Class B ABS with nominal value of
Rp119.600 memiliki jangka waktu 7 tahun Rp119,600 with due date of 7 years and
dan mewakili sebesar-besarnya 9,2% dari represent maximum 9.2% of financial asset
aset keuangan KIK-EBA BB. EBA Kelas B of KIK-EBA BB. The Class B ABS are not
tidak dicatat pada Bursa Efek Indonesia registered in the Indonesia Stock
namun ditawarkan kepada calon pembeli Exchange but are offered to prospective
dengan ketentuan bahwa pemegang EBA buyer with the condition that class B ABS
Kelas B berhak atas semua arus kas holders have the right on the residual cash
tersisa sesuai dengan urutan prioritas flow based on the payment priorities. On
pembayaran. Pada tanggal 31 Desember December 31, 2019, the Bank recorded
2019, Bank telah mencatat EBA Kelas B Class B ABS as measured at amortized
sebagai efek yang diukur pada biaya cost securities on the Bank’s balance
perolehan pada neraca Bank (Catatan 7). sheets (Note 7).
Transaksi penjualan Kumpulan Tagihan telah A true sale opinion was obtained on the sale of
memperoleh opini penjualan putus (true sale) the pool of receivables from independent
dari pihak independen yang terdiri dari parties which consists of accounting opinion
pendapat dari segi akuntansi oleh Akuntan from an independent accountant and legal
Independen dan pendapat dari segi hukum oleh opinion from an independent legal consulting
kantor konsultan hukum independen. Atas firm. Based on the opinions of the above two
dasar opini kedua pihak independen tersebut, independent parties, the Bank has excluded the
Bank telah mengeluarkan Kumpulan Tagihan pool of receivables amounting to Rp1,300,000
sebesar Rp1.300.000 dari neraca Bank from its balance sheets (derecognition).
(penghentian pengakuan).
Berdasarkan perjanjian penyedia jasa tanggal Based on the Service Provider Agreement
29 Agustus 2019, Bank juga bertindak sebagai dated August 29, 2019, the Bank also acts as a
penyedia jasa penagihan dalam transaksi collecting service provider in the above
sekuritisasi Kumpulan piutang diatas. Peran securitization transaction of the pool of
utama Bank sebagai penyedia jasa pengumpul receivables. The Bank’s primary role as a
antara lain mengumpulkan pembayaran pokok collective service provider, among others, is to
dan bunga dari para debitur untuk setiap collect the principal and interest payments from
periode penagihan, mentransfer secara debtors on each collection period, to transfer
bulanan hasil penagihan kepada KIK-EBA BB monthly the proceeds from collection to the
dan mengadministrasikannya dengan baik, KIK-EBA BB and to maintain the good, safe,
aman dan teratur serta profesional untuk orderly and professional administration of the
kepentingan KIK-EBA BB yang merupakan debtors’ accounts for the interest of KIK-EBA
representasi dari para pemegang EBA. BB, which represents the ABS holders.
- 98 -
Page 589
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit Yang Diberikan Dan Pembiayaan/ Piutang 9. Loans And Sharia Financing/Receivables
Syariah (lanjutan) (continued)
r. Informasi signifikan lainnya sehubungan r. Other significant information relating to
dengan kredit yang diberikan dan loans and Sharia financing/receivables
pembiayaan/piutang Syariah
i. Pada tanggal 15 Desember 2009, Bank i. On December 15, 2009, the Bank entered
melakukan perjanjian Investasi Mudharabah into an agreement of Subordinated
Subordinasi dengan PT Bank KB Bukopin Mudharabah Investment financing with
Syariah (KBBS) dimana Bank akan PT Bank KB Bukopin Syariah (KBBS)
menyediakan dana investasi sebesar whereby the Bank will provide investment
Rp100.000 dengan jangka waktu 72 (tujuh fund of Rp100,000 for 72 (seventy two)
puluh dua) bulan. months period.
Pada tanggal 29 Desember 2020, Bank On December 29, 2020, the Bank entered
melakukan perjanjian Investasi Mudharabah into an agreement of Subordinated
Subordinasi dengan PT Bank KB Bukopin Mudharabah Investment with PT Bank KB
Syariah (KBBS) dimana Bank akan Bukopin Syariah (KBBS) where the Bank
menyediakan dana investasi sebesar provided investment fund of Rp275,000 for
Rp275.000 dengan jangka waktu 72 (tujuh 72 (seventy two) months.
puluh dua) bulan.
Pada tanggal 29 Desember 2021, Bank On December 29, 2021, the Bank entered
melakukan perjanjian Investasi Mudharabah into an agreement of Subordinated
Subordinasi dengan PT Bank KB Bukopin Mudharabah Investment with PT Bank KB
Syariah (KBBS) dimana Bank akan Bukopin Syariah (KBBS) where the Bank
menyediakan dana investasi sebesar provided investment fund of Rp350,000 for
Rp350.000 dengan jangka waktu 72 (tujuh 72 (seventy two) months
puluh dua) bulan.
Beberapa ketentuan terkait perjanjian Some relevant provisions of the agreement
tersebut adalah sebagai berikut: are as follows:
- Nisbah bagi hasil adalah sebesar 70% - Revenue sharing (nisbah) is 70% for the
untuk Bank dan 30% untuk KBBS dan Bank and 30% for KBBS and can be
dapat direviu setiap 6 (enam) bulan reviewed every six-month;
sekali;
- Pembayaran nisbah bagi hasil berasal - Payment of revenue sharing (nisbah)
dari pendapatan operasional KBBS; comes from KBBS’s operating income;
- Pembayaran pokok Investasi - Principal amount of Subordinated
Mudharabah Subordinasi selambat- Mudharabah Investment will be paid at
lambatnya dilaksanakan pada saat jatuh maturity date, at the latest.
tempo.
Perjanjian Investasi Mudharabah The Subordinated Mudharabah Investment
Subordinasi antara Bank dengan KBBS telah agreement between the Bank and KBBS has
mendapat persetujuan dari Bank Indonesia been approved by Bank Indonesia with letter
dengan surat No. 11/1594/DPbS tanggal No. 11/1594/DPbS dated November 24,
24 November 2009. 2009.
Pada tanggal 28 Desember 2009, KBBS On December 28, 2009, KBBS made its first
telah melakukan pencairan pertama withdrawal in the amount of Rp50,000 under
sebesar Rp50.000 berdasarkan perjanjian the prevailing agreement. In 2021, this
tersebut. Pada tahun 2021 pinjaman ini facility was extended until August 26, 2027.
telah diperpanjang sampai dengan 26
Agustus 2027.
- 99 -
Page 590
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
9. Kredit Yang Diberikan Dan Pembiayaan/ Piutang 9. Loans And Sharia Financing/Receivables
Syariah (lanjutan) (continued)
r. Informasi signifikan lainnya sehubungan r. Other significant information relating to
dengan kredit yang diberikan dan loans and Sharia financing/receivables
pembiayaan/piutang Syariah (lanjutan) (continued)
Perjanjian Investasi Mudharabah The Subordinated Mudharabah Investment
Subordinasi antara Bank dengan KBBS telah Agreement between the Bank and KBBS
mendapat persetujuan dari Bank Indonesia was approved by Bank Indonesia through
dengan surat No. 195/KDM-KPS/XII/2021 letter No. 195/KDS-KPS/XII/2021 dated
tanggal 29 Desember 2021. KBBS telah November 29, 2021. KBBS made its first
melakukan pencairan pertama sebesar withdrawal in the amount of Rp290,000.
Rp290.000.
Perjanjian Investasi Mudharabah The Subordinated Mudharabah Investment
Subordinasi antara Bank dengan KBBS telah Agreement between the Bank and KBBS
mendapat persetujuan dari Bank Indonesia was approved by Bank Indonesia through
dengan surat No. 083/DRUT-PKS/KP- letter No. 083/DRUT-PKS/KP-JKT/XII/2020
JKT/XII/2020 tanggal 29 Desember 2020. dated December 29, 2020. KBBS made its
KBBS telah melakukan pencairan pertama first withdrawal in the amount of Rp
sebesar Rp2.750.000. 2,750,000.
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, the loan
seluruh portofolio kredit ini dieliminasi untuk portfolio is eliminated for the consolidated
laporan keuangan konsolidasian. financial statements.
ii. Kredit yang diberikan dijamin dengan ii. Certain loans are secured by pledge of
agunan yang diikat dengan hak tanggungan registered mortgages, powers of attorney to
atau surat kuasa membebankan hak sell, or by other guarantees acceptable to
tanggungan atau surat kuasa untuk the Bank. The loans secured by demand
menjual, atau jaminan lain yang umumnya deposits, savings deposits, and time
diterima oleh Bank. Jumlah kredit yang deposits as at December 31, 2024 and
diberikan yang dijamin dengan giro, 2023, amounted to Rp1,410,803 and
tabungan, dan deposito berjangka pada Rp2,982,893, respectively.
tanggal 31 Desember 2024 dan 2023,
masing-masing sebesar Rp1.410.803 dan
Rp2.982.893.
iii. Kredit modal kerja merupakan fasilitas iii. Working capital loans consist of demand
kredit rekening koran, cerukan dan kredit loans, overdraft and regular loan facilities.
reguler.
iv. Kredit konsumsi terdiri dari kredit pemilikan iv. Consumer loans consist of housing loan, car
rumah, kredit pemilikan mobil, kartu kredit, loan, credit card receivables, and personal
dan kredit perorangan termasuk kredit yang loans including loans secured by cash
dijamin dengan agunan tunai. collateral.
v. Kredit program Pemerintah terdiri dari kredit v. Government program loans consist of
usaha rakyat, kredit investasi, kredit modal people’s business credit, investment loans,
kerja, kredit program kepada sektor working capital loans, cooperative loans,
koperasi, dan kredit pemilikan rumah. and housing loans.
vi. Pinjaman karyawan Bank terdiri dari kredit vi. Loans to the Bank’s employees consist of
yang dibebani bunga khusus dengan loans granted with special interest rates and
jangka waktu berkisar antara with terms between 1 (one) to 15 (fifteen)
1 (satu) sampai dengan 15 (lima belas) years, and are collected through monthly
tahun yang dilunasi melalui pemotongan salary deductions. The difference between
gaji setiap bulannya. Perbedaan antara the employee loan’s interest rates and
tingkat bunga pinjaman karyawan dan suku market interest rate is expensed and
bunga pasar dibebankan dan dicatat recorded as personnel expenses.
sebagai beban tenaga kerja.
- 100 -
Page 591
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
10. Tagihan Dan Liabilitas Akseptasi 10. Acceptances Receivable And Payable
a. Berdasarkan pihak dan mata uang a. By counterparties and currency
2024 2023
Pihak ketiga Third parties
Rupiah 4.804 21.404 Rupiah
Mata uang asing: Foreign currencies:
Yuan Cina 75.041 8.875 Chinese Yuan
Dolar Amerika Serikat 4.434 102.298 United States Dollar
Total 84.279 132.577 Total
Cadangan kerugian Allowance for
penurunan nilai (1.200) (1.613) impairment losses
Neto 83.079 130.964 Net
b. Berdasarkan sisa umur jatuh tempo b. By remaining period to maturity
2024 2023
Rupiah: Rupiah:
Kurang dari 1 bulan 1.626 9.076 Less than a month
1 - 3 bulan 3.178 11.700 1 - 3 months
3 - 6 bulan - 628 3 - 6 months
Total 4.804 21.404 Total
Mata uang asing: Foreign currencies:
Kurang dari 1 bulan 10.149 20.572 Less than a month
1 - 3 bulan 68.016 59.300 1 - 3 months
3 - 6 bulan 1.310 31.301 3 - 6 months
Total 79.475 111.173 Total
Cadangan kerugian Allowance for
penurunan nilai (1.200) (1.613) impairment losses
Neto 83.079 130.964 Net
Jumlah saldo liabilitas akseptasi adalah sama Acceptances payable represent the same
seperti yang tercatat dalam saldo akun tagihan amount as acceptances receivable as at
akseptasi pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023.
2023.
c. Berdasarkan kolektibilitas c. By collectibility
Kolektibilitas tagihan dan liabilitas akseptasi Collectibility acceptance receivables and
sesuai Peraturan Otoritas Jasa Keuangan payable in accordance with Financial Services
diungkapkan pada Catatan 55g. Authority Regulation are disclosed in Note 55g.
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023,
manajemen berpendapat bahwa cadangan management believes that the allowance for
kerugian penurunan nilai yang dibentuk telah impairment losses is adequate.
memadai.
- 101 -
Page 592
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
11. Tagihan dan Liabilitas Derivatif 11. Derivative Receivable and Payable
Rincian transaksi derivatif atas swap mata uang Details of foreign currency swaps as at
asing pada tanggal 31 Desember 2024 dan 2023, December 31, 2024 and 2023, are as follows:
adalah sebagai berikut:
31 Desember/December 31, 2024
Tagihan Liabilitas
Nilai kontrak/ derivatif/ derivatif/
Contract Nilai wajar/ Derivatives Derivatives
amount Fair value receivable payable
Pihak ketiga Third parties
Transaksi swap mata Foreign currency swap
uang asing : transaction :
Dolar Amerika Serikat: United States Dollar:
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 965.975 (272) 1.621 (1.893) Indonesia Tbk
PT Bank Central Asia Tbk 563.454 5.132 5.132 - PT Bank Central Asia Tbk
PT Bank Permata Tbk 338.077 3.849 3.916 (67) PT Bank Permata Tbk
PT Bank DBS Indonesia 241.556 1.066 1.385 (319) PT Bank DBS Indonesia
PT Bank Sinarmas Tbk 96.578 (418) - (418) PT Bank Sinarmas Tbk
PT Bank BNP Paribas 96.578 (443) - (443) PT Bank BNP Paribas
PT Bank Mega Tbk 48.289 (221) - (221) PT Bank Mega Tbk
Bank of America N.A - Bank of America N.A -
Jakarta Branch 32.193 (132) - (132) Jakarta Branch
PT Bank OCBC NISP Tbk 16.096 (74) - (74) PT Bank OCBC NISP Tbk
PT Bank CTBC Indonesia 16.096 (74) - (74) PT Bank CTBC Indonesia
Total 8.413 12.054 (3.641) Total
31 Desember/December 31, 2023
Tagihan Liabilitas
Nilai kontrak/ derivatif/ derivatif/
Contract Nilai wajar/ Derivatives Derivatives
amount Fair value receivable payable
Pihak ketiga Third parties
Transaksi swap mata Foreign currency swap
uang asing : transaction :
Dolar Amerika Serikat: United States Dollar:
PT Bank Permata Tbk 477.321 1.569 1.869 (300) PT Bank Permata Tbk
PT Bank Central Asia Tbk 461.932 15 304 (289) PT Bank Central Asia Tbk
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 184.768 184 207 (23) Indonesia Tbk
PT Bank CIMB Niaga Tbk 153.995 1 115 (114) PT Bank CIMB Niaga Tbk
PT Bank Sinarmas Tbk 92.384 (75) - (75) PT Bank Sinarmas Tbk
The Bank of Tokyo - The Bank of Tokyo -
Mitsubishi Ltd 76.987 89 89 - Mitsubishi Ltd
PT Bank Victoria PT Bank Victoria
International Tbk 46.192 417 417 - International Tbk
PT Bank HSBC Indonesia 30.795 21 21 - PT Bank HSBC Indonesia
PT Bank ANZ Indonesia 15.397 18 18 - PT Bank ANZ Indonesia
PT Bank BNP Paribas 3.843 (7) - (7) PT Bank BNP Paribas
Total 2.232 3.040 (808) Total
Kolektibilitas tagihan derivatif sesuai Peraturan Collectibility derivatives receivables in accordance
Otoritas Jasa Keuangan diungkapkan pada with Financial Services Authority Regulation are
Catatan 55h. disclosed in Note 55h.
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believed that allowance
kerugian penurunan nilai pada tanggal for impairment losses as of December 31, 2024
31 Desember 2024 dan 2023 tidak diperlukan. and 2023 were not required.
- 102 -
Page 593
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
12. Penyertaan Saham 12. Investments in Shares
Rincian penyertaan saham pada tanggal Investments in shares as at December 31, 2024 and
31 Desember 2024 dan 2023, adalah sebagai 2023, consist of the following:
berikut:
Persentase
kepemilikan/ Biaya
Jenis usaha/ Percentage of perolehan/ Nilai tercatat/
Nama perusahaan/Name of company Nature of business ownership Cost Carrying value
Simpanan keanggotaan/Membership deposits:
PT Aplikanusa Lintasarta Jasa Komunikasi/
Communication Services 0% 15 15
Total 15
Berdasarkan hasil evaluasi dan penelaahan Based on management’s evaluation and review,
manajemen Bank, penyertaan saham pada tanggal investments in shares as at December 31, 2024 and
31 Desember 2024 dan 2023, diklasifikasikan 2023, are classified as current.
lancar.
13. Aset Tetap dan Aset Hak Guna 13. Fixed Assets and Right of Use Assets
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Ending
Balance Additions Deductions Reclassifications Revaluations Balance
Biaya perolehan Cost
Pemilikan langsung: Direct ownership:
Tanah 2.405.244 - 8.692 4.426 213.072 2.614.050 Land
Bangunan 1.088.656 2.054 21.808 3.279 1.072.181 Building
Perabotan dan peralata n Furniture, fixture and
kantor 731.862 47.138 2.765 1.226 - 777.461 office equipment
Prasarana bangunan 74.126 - - - 74.126 Leasehold improvements
Kendaraan bermotor 50.420 250 15.547 - - 35.123 Motor vehicles
Aset dalam konstruksi 47.068 2.219 17.864 (8.931) - 22.492 Asset under construction
Total 4.397.376 51.661 66.676 - 213.072 4.595.433 Total
Aset hak guna sewa 249.358 9.391 77.184 - - 181.565 Right of use of assets
Total 4.646.734 61.052 143.860 - 213.072 4.776.998 Total
Akumulasi penyusutan Accumulated depreciations
Pemilikan langsung: Direct ownership:
Perabotan dan peralata Furniture, fixture and
kantor 640.180 49.182 2.397 - - 686.965 office equipment
Bangunan 549.079 49.343 14.424 - - 583.998 Building
Prasarana bangunan 60.535 5.636 - - - 66.171 Leasehold improvements
Kendaraan bermotor 23.651 5.170 13.716 - - 15.105 Motor vehicles
Total 1.273.445 109.331 30.537 - - 1.352.239 Total
Aset hak guna sewa 139.614 42.025 77.184 - - 104.455 Right of use of assets
Total 1.413.059 151.356 107.721 - - 1.456.694 Total
Nilai buku neto 3.233.675 3.320.304 Net book value
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Ending
Balance Additions Deductions Reclassifications Revaluations Balance
Biaya perolehan Cost
Pemilikan langsung: Direct ownership:
Tanah 2.433.852 8.175 36.783 - - 2.405.244 Land
Bangunan 1.089.319 5.561 6.224 - - 1.088.656 Building
Perabotan dan peralata n Furniture, fixture and
kantor 722.539 14.084 4.761 - - 731.862 office equipment
Prasarana bangunan 73.775 351 - - - 74.126 Leasehold improvements
Kendaraan bermotor 26.820 26.749 3.149 - - 50.420 Motor vehicles
Aset dalam konstruksi 41.222 5.846 - - - 47.068 Asset under construction
Total 4.387.527 60.766 50.917 - - 4.397.376 Total
Aset hak guna sewa 299.428 10.136 60.206 - - 249.358 Right of use of assets
Total 4.686.955 70.902 111.123 - - 4.646.734 Total
- 103 -
Page 594
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Ending
Balance Additions Deductions Reclassifications Revaluations Balance
Akumulasi penyusutan Accumulated depreciations
Pemilikan langsung: Direct ownership:
Perabotan dan peralata n Furniture, fixture and
kantor 591.381 52.927 4.128 - - 640.180 office equipment
Bangunan 498.670 56.633 6.224 - - 549.079 Building
Prasarana bangunan 51.880 8.655 - - - 60.535 Leasehold improvements
Kendaraan bermotor 21.866 5.299 3.514 - - 23.651 Motor vehicles
Total 1.163.797 123.514 13.866 - - 1.273.445 Total
Aset hak guna sewa 126.956 69.901 57.243 - - 139.614 Right of use of assets
Total 1.290.753 193.415 71.109 - - 1.413.059 Total
Nilai buku neto 3.396.202 3.233.675 Net book value
Kerugian bersih dari penjualan aset tetap adalah Loss on sale of fixed assets is as follows:
sebagai berikut:
2024 2023
Hasil penjualan 27.759 7.200 Proceeds from sale
Nilai buku (36.139) (12.900) Net book value
Kerugian bersih dari aset tetap Net loss on sale of
(Catatan 35) (8.380) (5.700) fixed asset (Note 35)
Rincian aset dalam konstruksi per 31 Desember Detail assets under construction as at December 31,
2024 and 2023, adalah sebagai berikut: 2024 and 2023, are as follow:
31 Desember/December 31, 2024
Persentase Estimasi
Penyelesaian/ Penyelesaian/
Jumlah/ Percentage of Estimated
Total Completion Completion
Tanah dan bangunan 22.492 25% - 90% 2025 - 2026 Land and buildings
31 Desember/December 31, 2023
Persentase Estimasi
Penyelesaian/ Penyelesaian/
Jumlah/ Percentage of Estimated
Total Completion Completion
Tanah dan bangunan 47.068 25% - 90% 2024 - 2025 Land and buildings
Pada tanggal 1 Maret 2016, Grup mengubah On March 1, 2016, the Group change their
kebijakan akuntansi terkait pengukuran setelah accounting policy related to subsequent
pengakuan awal untuk tanah dari model biaya ke measurement of land from the cost model to the
model revaluasi. Pada tahun 2024, Bank melakukan revaluation model. In 2024, the Bank performed
kembali revaluasi atas aset tanahnya. revaluation for its land of asset.
Nilai wajar dari tanah yang dimiliki Bank pada The fair values of land owned by the Bank as at
31 Desember 2024 dinilai oleh Kantor Jasa Penilai December 31, 2024 are determined by Kantor Jasa
Publik (KJPP) Asnawi & Rekan penilai properti Penilai Publik (KJPP) Asnawi & Rekan, an
independen dengan tanggal penilaian independent property appraiser, with appraisal date
12 Desember 2024. of December 12, 2024.
- 104 -
Page 595
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
Penilaian dilakukan berdasarkan Standar Penilaian Valuation is performed based on Indonesian
Indonesia dan telah sesuai dengan POJK Valuation Standards and in accordance with POJK
No. 28/POJK.04/2021 tentang Penilaian dan No. 28/POJK.04/2021 regarding Valuation and
Penyajian Laporan Penilaian Properti di Pasar Presentation of Property Appraisal Report in Capital
Modal untuk tujuan pelaporan keuangan. Nilai wajar Market for the purposes of financial reporting. The
tanah adalah berdasarkan pendekatan data pasar fair value of land is based on market data approach
dengan membandingkan harga-harga aset yang by comparing observable market prices of similar
serupa yang dapat diobservasi. assets.
Harga pasar yang paling mendekati disesuaikan Market prices in close proximity are adjusted for
dengan perbedaan atribut-atribut utama, seperti: differences in key attributes such as: land size,
ukuran tanah, lokasi dan biaya penggantian. location, and replacement costs. The fair value
Pengukuran nilai wajar juga mempertimbangkan measurements also consider highest and best use
penggunaan tertinggi dan terbaik (highest and best of the asset being valued. The fair value of lands is
use) dari aset yang dinilai. Nilai wajar dari tanah classified as level 2 based on hierarchy of fair value.
diklasifikasikan sebagai tingkat 2 berdasarkan
hierarki nilai wajar.
Tabel berikut menyajikan informasi mengenai The following table presents the information on the
revaluasi tanah pada tanggal revaluasi: revaluation of the land on the date of revaluation:
31 Desember/December 31, 2024
Nilai buku bersih Nilai wajar pada Surplus
sebelum revaluasi/ tanggal revaluasi/ revaluasi/
Net book value Fair value on the Revaluation
before revaluation date of revaluation surplus
Tanah 2.275.061 2.061.989 213.072 Land
Pada tahun 2024 terdapat bagunan dan tanah yang In 2024, a building and land were sold with an
di jual dengan nilai perolehan sebesar Rp1.036 dan acquisition value of Rp1,036 and a write-off
nilai revaluasi yang dihapuskan sebesar Rp645. revaluation value of Rp645. The revaluation surplus
Mutasi surplus revaluasi telah tercermin dalam movement has been reflected in the Consolidated
Laporan Perubahan Ekuitas Konsolidasian. Saldo Statement of Changes in Equity. The revaluation
surplus revaluasi per 1 Januari 2024 sebesar surplus balance as of January 1, 2024, was
Rp1.603.893 dengan penurunan surplus selama Rp1,603,893, with a decrease of Rp645 and an
2024 sebesar Rp645 dan penambahan surplus increase of Rp213,072 during 2024, resulting in a
selama 2024 sebesar Rp213.072 sehingga saldo final balance of Rp1,816,965 as of December 31,
akhir per 31 Desember 2024 menjadi sebesar 2024.
Rp1.816.965.
Pada tahun 2023 terdapat tanah yang di reklasifikasi On 2023, there was land reclassified as abandoned
menjadi aset terbengkalai dengan nilai perolehan assets with an acquisition value of Rp22,395 and
sebesar Rp22.395 dan nilai revaluasi yang eliminated revaluation amounting to Rp1,756.
dihapuskan sebesar Rp1.756. Mutasi surplus Movements in the revaluation surplus have been
revaluasi telah tercermin dalam Laporan Perubahan reflected in the Consolidated Statement of Changes
Ekuitas Konsolidasian. Saldo surplus revaluasi per in Equity. The revaluation surplus balance as at
1 Januari 2023 sebesar Rp1.605.649 dengan January 1, 2023 was Rp1,605,649 with the
penurunan surplus selama 2023 sebesar Rp1.756 deduction of a surplus for 2023 amounting to
sehingga saldo akhir per 31 Desember 2023 Rp1,756 therefore the balance as at December 31,
menjadi sebesar Rp1.603.893. 2023 was Rp1,603,893.
Cadangan revaluasi tidak boleh didistribusikan The revaluation reserves are not available for
kepada pemegang saham Bank. distribution to the Bank's shareholders.
- 105 -
Page 596
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
Aset tetap, kecuali tanah, diasuransikan terhadap Fixed assets, except land, are insured against
risiko kebakaran dan risiko Iainnya berdasarkan losses by fire and other risks under blanket policies
suatu paket polis tertentu dengan beberapa with several insurance companies including
perusahaan asuransi diantaranya adalah PT Asuransi Central Asia, PT Asuransi Umum
PT Asuransi Central Asia, PT Asuransi Umum Bumiputera Muda 1967, PT BRI Asuransi Indonesia,
Bumiputera Muda 1967, PT BRI Asuransi Indonesia, PT Asuransi Jasa Indonesia, PT Zurich Asuransi
PT Asuransi Jasa Indonesia, PT Zurich Asuransi Indonesia, PT AJB Bumiputera 1912, PT Syarikat
Indonesia, PT AJB Bumiputera 1912, PT Syarikat Takaful Indonesia, PT Asuransi Bangun Askrida and
Takaful Indonesia, PT Asuransi Bangun Askrida dan PT KB Insurance which are third parties of the Bank.
PT KB Insurance yang merupakan pihak ketiga dari The total insurance coverage as at December 31,
Bank. Nilai pertanggungan seluruhnya pada tanggal 2024 and 2023, are amounted to Rp3,332,716 and
31 Desember 2024 dan 2023, masing-masing Rp2,978,770, respectively. Management believes
sebesar Rp3.332.716 dan Rp2.978.770. Manajemen that the insurance coverage is adequate to cover
berpendapat bahwa nilai pertanggungan tersebut losses arising from such risks.
cukup untuk menutup kemungkinan kerugian yang
timbul dari risiko-risiko tersebut.
Harga perolehan aset tetap telah terdepresiasi The cost of fixed assets that have been fully
penuh namun masih digunakan oleh Grup sebesar depreciated but still in use by the Group amounting
Rp288.980 dan Rp574.439, masing-masing pada to Rp288,980 and Rp574,439, as at December 31,
tanggal 31 Desember 2024 dan 2023, antara lain 2024 and 2023, respectively, included among
berupa bangunan, perlengkapan kantor dan others, building, office equipment and motor
kendaraan bermotor. vehicles.
Manajemen berpendapat tidak terdapat indikasi Management believes that there is no indication of
penurunan nilai atas aset tetap yang dimiliki oleh impairment in the value of fixed assets of the Group.
Grup.
Aset hak guna per 31 Desember 2024 dan 2023, Right of use of assets as at December 31, 2024 and
adalah sebagai berikut: 2023, are follows:
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Biaya perolehan Cost
Kepemilikan langsung: Direct ownership:
Gedung 192.039 6.280 45.727 - 152.592 Building
Kendaraan 41.611 1.380 20.238 - 22.753 Vehicle
Perlengkapan kantor 12.622 - 8.202 - 4.420 Office equipment
Rumah 3.086 1.731 3.017 - 1.800 House
Total 249.358 9.391 77.184 - 181.565 Total
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Gedung 95.290 31.883 45.727 - 81.446 Building
Kendaraan 31.367 6.765 20.238 - 17.894 Vehicle
Perlengkapan kantor 11.490 1.133 8.202 - 4.421 Office equipment
Rumah 1.467 2.244 3.017 - 694 House
Total 139.614 42.025 77.184 - 104.455 Total
Nilai buku neto 109.744 77.110 Net book value
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Biaya perolehan Cost
Kepemilikan langsung: Direct ownership:
Gedung 222.500 5.874 36.335 - 192.039 Building
Kendaraan 44.023 1.105 3.517 - 41.611 Vehicle
Perlengkapan kantor 13.163 - 541 - 12.622 Office equipment
ATM 10.304 42 10.346 - - ATM
Rumah 9.438 3.115 9.467 - 3.086 House
Total 299.428 10.136 60.206 - 249.358 Total
- 106 -
Page 597
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
13. Aset Tetap dan Aset Hak Guna (lanjutan) 13. Fixed Assets and Right of Use Assets
(continued)
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Gedung 82.320 46.342 33.372 - 95.290 Building
Kendaraan 25.107 9.777 3.517 - 31.367 Vehicle
Perlengkapan kantor 7.994 4.037 541 - 11.490 Office equipment
Rumah 6.522 4.412 9.467 - 1.467 House
ATM 5.013 5.333 10.346 - - ATM
Total 126.956 69.901 57.243 - 139.614 Total
Nilai buku neto 172.472 109.744 Net book value
Bank menyewa beberapa aset termasuk rumah Bank had rent a number of assets which include
dinas, gedung kantor, ruang ATM, kendaraan dan official houses, offices, ATM space, vehicle and
lain-lain. Rata-rata masa sewa adalah 5 (lima) others. The average of lease term is 5 (five) years.
tahun.
14. Aset Takberwujud 14. Intangible Assets
Aset takberwujud terdiri dari piranti lunak dan Intangible assets consist of computer softwares and
goodwill. goodwill.
2024 2023
Piranti lunak 340.408 340.104 Software
Goodwill 295.711 295.711 Goodwill
Sub-total 636.119 635.815 Sub-total
Dikurangi: Less:
Akumulasi amortisasi dan Accumulated amortization
penurunan nilai (365.312) (350.230) and impairment losses
Neto 270.807 285.585 Net
a. Piranti lunak a. Softwares
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan 340.104 304 - 340.408 Cost
Akumulasi amortisasi Accumulated amortization
(Catatan 33) (244.001) (15.082) - (259.083) (Note 33)
Nilai buku neto 96.103 81.325 Net book value
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan 189.338 150.766 - 340.104 Cost
Akumulasi amortisasi Accumulated amortization
(Catatan 33) (176.826) (67.175) - (244.001) (Note 33)
Nilai buku neto 12.512 96.103 Net book value
- 107 -
Page 598
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
14. Aset Takberwujud (lanjutan) 14. Intangible Assets (continued)
b. Goodwill b. Goodwill
Goodwill timbul dari akuisisi entitas anak Goodwill arise from the acquisition of
(Catatan 1c). Perubahan atas saldo goodwill subsidiaries (Note 1c). Movements in goodwill
pada tanggal 31 Desember 2024 dan 2023, balance as at December 31, 2024 and 2023,
adalah sebagai berikut: are as follows:
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan 295.711 - - 295.711 Cost
Akumulasi Accumulated
amortisasi *) (39.748) - - (39.748 ) amortization *)
Akumulasi penurunan Accumulated
nilai (66.481) - - (66.481 ) impairment
Nilai buku neto 189.482 189.482 Net book value
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan 295.711 - - 295.711 Cost
Akumulasi Accumulated
amortisasi *) (39.748) - - (39.748) amortization *)
Akumulasi penurunan Accumulated
nilai (66.481) - - (66.481) impairment
Nilai buku neto 189.482 189.482 Net book value
Penurunan nilai sebesar Rp66.481 telah diakui Impairment losses amounting to Rp66,481 has
karena jumlah tercatat lebih besar dari jumlah been recognized as the carrying amount
terpulihkannya. Jumlah terpulihkan atas exceeds its recoverable amount. Recoverable
PT Bank KB Bukopin Syariah (KBBS) telah amount of PT Bank KB Bukopin Syariah
dihitung berdasarkan nilai pakai (value in use) (KBBS) has been calculated based on value in
yang ditentukan dengan mendiskontokan arus use that is determined by discounting the future
kas masa depan berdasarkan anggaran cash flows resulting from financial budget
keuangan yang disetujui oleh manajemen untuk approved by management covering a 5 (five)
periode 5 (lima) tahun. year period.
Bank telah melakukan uji penurunan nilai atas The Bank has performed impairment testing on
goodwill yang terbentuk dari akuisisi goodwill resulting from acquisition of KBBS with
KBBS dengan asumsi utama yang digunakan the following key assumptions used by the
adalah sebagai berikut: Bank:
2024 2023
Tingkat diskonto 6,88% 6,88% Discount rate
Proyeksi tingkat pertumbuhan 4,50% 4,50% Projected growth rate
Produk Domestik Bruto 5,17% 5,17% Gross Domestic Product
Tingkat inflasi 2,28% 2,28% Inflation rate
Tingkat pertumbuhan terminal value 1,60% 1,60% Terminal value growth
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no
penurunan nilai atas aset tak berwujud pada impairment on intangible assets as at
tanggal 31 Desember 2024 dan 2023. December 31, 2024 and 2023.
- 108 -
Page 599
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
15. Aset Lain-lain 15. Other Assets
2024 2023
Rupiah: Rupiah:
Agunan yang diambil alih - neto 1.799.895 2.503.459 Foreclosed assets - net
Uang muka 1.059.363 772.143 Advance payments
Biaya dibayar dimuka 486.954 504.548 Prepaid expenses
Bunga masih akan diterima 364.123 264.748 Accrued interest
Setoran jaminan 99.835 98.972 Guarantee deposit
Tagihan terkait dengan Receivables relating to
transaksi kartu kredit dan ATM credit card and ATM
- neto 76.117 66.328 transactions - net
Pendapatan masih akan diterima 33.405 8.128 Accrued revenue
Piranti lunak dalam pengembangan 8.069 33.267 Softwares in development
Pembiayaan transaksi perdagangan - 141.159 Trade financing
Lain-lain - neto 1.611.353 1.655.982 Others - net
Sub-total 5.539.114 6.048.734 Sub-total
Dolar Amerika Serikat: United States Dollar:
Bunga masih akan diterima 52.432 19.613 Accrued interest
Biaya dibayar di muka 111 106 Prepaid expenses
Sub-total 52.543 19.719 Sub-total
Total 5.591.657 6.068.453 Total
Pembiayaan transaksi perdagangan terdiri dari Trade financing consists of trade UPAS, flexy gas,
tagihan perdagangan UPAS, tagihan flexy gas, flexy flexy bill, flexy health, and trade invoice financing.
bill dan flexy health, serta tagihan invoice financing. With these facilities, debtors can receive short term
Dengan fasilitas ini debitur dapat memperoleh financing from the Group by using its invoices to
pembiayaan jangka pendek dari Grup dengan customer as collateral to Bank, and debtors have
menjaminkan tagihan pelanggan kepada Bank, dan the options to repay the financing by themselves or
debitur dapat memilih untuk melunasi pinjaman the Group can collect the amount required from the
tersebut sendiri atau Grup yang akan menagih customers. The Group has only started these
kepada pelanggan. Fasilitas pembiayaan ini mulai financing facilities in 2019.
dilaksanakan Grup pada tahun 2019.
Biaya dibayar di muka sebagian besar terdiri atas Prepaid expenses consist mainly of prepaid building
biaya-biaya sewa gedung, rumah, kendaraan, rent, housing rent, car rent, office equipment rent
peralatan kantor dan asuransi. and insurance.
Agunan yang diambil alih merupakan agunan yang Foreclosed assets consist of collaterals which were
diambil alih oleh Grup sehubungan dengan acquired by the Group in the settlement of loans in
penyelesaian kredit yang terdiri atas tanah, form of lands, buildings, vehicles, and others.
bangunan, kendaraan, dan lain-lain.
Nilai wajar agunan yang diambil alih masing-masing Fair value of foreclosed assets amounting to
sebesar Rp1.799.895 dan Rp2.503.459, per tanggal Rp1,799,895 and Rp2,503,459, as at December 31,
31 Desember 2024 dan 2023. 2024 and 2023, respectively.
Kolektibilitas agunan yang diambil alih sesuai Collectibility of foreclosed collaterals in accordance
dengan Peraturan Otoritas Jasa Keuangan with Financial Services Authority Regulations are
diungkapkan pada Catatan 55i. disclosed in Note 55i.
Perubahan cadangan kerugian untuk agunan yang The movements in allowance for losses on
diambil alih adalah sebagai berikut: foreclosed assets were as follows:
- 109 -
Page 600
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
15. Aset Lain-lain (lanjutan) 15. Other Assets (continued)
2024 2023
Saldo awal 231.669 34.158 Begining balance
Beban selama tahun berjalan 669.866 197.511 Provision during the year
Saldo akhir 901.535 231.669 Ending balance
Uang muka terdiri dari uang muka yang dikeluarkan Advance payments consist of payments which relate
sehubungan dengan pembukaan cabang-cabang to the opening of new branch offices, branch
baru, relokasi cabang, renovasi gedung kantor, dan relocation, office building renovation, and other
uang muka biaya lain-lain. advance payments.
Pendapatan masih akan diterima merupakan Accrued revenue represents fees from third parties
pendapatan yang berasal dari penerimaan imbalan for electricity, water, telephone, tax, and other
dari pihak ketiga atas pembayaran listrik, air, payments made through the Group.
telepon, pajak, dan lain-lain melalui Grup.
Setoran jaminan terdiri dari setoran yang diberikan Guarantee deposits consist of Group’s payment to
Grup kepada pihak ketiga sebagai jaminan atas third parties as collateral on services or license that
pemakaian jasa atau perizinan yang diberikan oleh is delivered by third parties.
pihak ketiga.
16. Liabilitas Segera 16. Liabilities Immediately Payable
2024 2023
Pihak ketiga Third parties
Rupiah: Rupiah:
Titipan pembayaran dari
nasabah 206.931 193.272 Payments from customers
Titipan pajak sebagai bank Tax collection received as
persepsi 58.957 40.116 collecting bank
Kiriman uang yang belum
direalisasi 38.444 58.017 Unsettled money transfer
Deposit pembukaan rekening 31 3 Deposit for opening accounts
Lain-lain 66.635 136.965 Others
Sub-total 370.998 428.373 Sub-total
Mata uang asing: Foreign currencies:
Kiriman uang yang
belum direalisasi 30.059 2.542 Unsettled money transfer
Lain-lain 206 487 Others
Sub-total 30.265 3.029 Sub-total
Total 401.263 431.402 Total
Titipan pembayaran dari nasabah terdiri dari Payments from customers consist of payments to
pembayaran kepada beberapa rekanan payment several payment points partners.
point.
Lain-lain terdiri dari deposito berjangka yang telah Others consist of matured time deposits, matured
jatuh tempo, setoran jaminan jatuh tempo dan lain- guarantee deposits and others.
lain.
- 110 -
Page 601
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
17. Giro 17. Demand Deposits
a. Berdasarkan pihak a. By counterparties
2024 2023
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah 2.552 3.080 Rupiah
Mata uang asing 651 6.014 Foreign currencies
Sub-total 3.203 9.094 Sub-total
Pihak ketiga Third parties
Rupiah 5.460.158 2.723.031 Rupiah
Mata uang asing 825.887 445.523 Foreign currencies
Sub-total 6.286.045 3.168.554 Sub-total
Total 6.289.248 3.177.648 Total
Pada tanggal 31 Desember 2024 dan 2023 giro As at December 31, 2024 and 2023, demand
yang berdasarkan pada prinsip perbankan deposits under sharia banking principles
syariah masing-masing sebesar Rp780.039 dan amounted to Rp780,039 and Rp459,743,
Rp459.743. respectively.
Giro yang dijadikan sebagai jaminan atau Demand deposits amounting to Rp4,231,494
diblokir oleh Bank pada tanggal 31 Desember and Rp753,970, are pledged as collateral or
2024 dan 2023, masing-masing sebesar blocked by the Bank as at December 31, 2024
Rp4.231.494 dan Rp753.970. and 2023, respectively.
Giro yang berdasarkan pada prinsip perbankan Demand deposits under sharia banking
syariah yang dijadikan sebagai jaminan atas principles which used as collateral for sharia
pembiayaan/piutang syariah kepada beberapa financing/receivables granted to debtors as at
debitur pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023, amounting to
2023, masing-masing sebesar Rp114.521 dan Rp114,521 and Rp58,280, respectively.
Rp58.280.
b. Berdasarkan mata uang b. By currency
2024 2023
Rupiah 5.462.710 2.726.111 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 795.206 417.845 United States Dollar
Yen Jepang 30.434 32.241 Japanese Yen
Dolar Australia 405 432 Australian Dollar
Euro Eropa 246 262 European Euro
Dolar Singapura 216 722 Singapore Dollar
Poundsterling Inggris 31 35 Great Britain Poundsterling
826.538 451.537
Total 6.289.248 3.177.648 Total
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
Giro dalam mata uang asing terdiri dari Dolar Demand deposits in foreign currencies consist
Amerika Serikat, Yen Jepang, Dolar Australia, of United States Dollar, Japanese Yen,
Euro Eropa, Dolar Singapura dan Poundsterling Australian Dollar, European Euro, Singapore
Inggris. Dollar and Great Britain Poundsterling.
- 111 -
Page 602
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
17. Giro (lanjutan) 17. Demand Deposits (continued)
c. Tingkat bunga rata-rata per tahun (lanjutan) c. Average annual interest rates (continued)
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
Giro adalah sebagai berikut: annum for Demand deposits are as follows:
2024 2023
% %
Rupiah 0,12 0,12 Rupiah
Mata uang asing: Foreign currencies:
Dolar Singapura 1,00 0,85 Singapore Dollar
Poundsterling Inggris 0,25 0,25 Great Britain Poundsterling
Dolar Amerika Serikat 0,10 0,10 United States Dollar
Euro Eropa 0,10 0,09 European Euro
Dolar Australia 0,01 0,03 Australian Dollar
Yen Jepang 0,01 0,03 Japanese Yen
18. Tabungan 18. Savings Deposits
a. Berdasarkan pihak a. By counterparties
2024 2023
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah: Rupiah:
SiAga 44.958 18.130 SiAga
Mata uang asing: Foreign currencies:
SiAga 302 361 SiAga
45.260 18.491
Pihak ketiga Third parties
Rupiah: Rupiah:
SiAga 5.883.512 6.012.162 SiAga
Mudharabah 356.915 228.658 Mudharabah
Wadiah 248.387 249.284 Wadiah
Kerjasama 196.050 206.692 Kerjasama
Lain-lain 103.788 104.545 Others
Mata uang asing: Foreign currencies:
SiAga 81.590 53.352 SiAga
6.870.242 6.854.693
Total 6.915.502 6.873.184 Total
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, savings
tabungan yang berdasarkan pada prinsip deposits under sharia banking principles
perbankan syariah adalah sebesar Rp607.224 amounted to Rp607,224 and Rp477,942,
dan Rp477.942. respectively.
Adapun pos tabungan lain-lain terdiri atas Savings-Others consist of some products such
produk Tabungan Simple, Tabungan Wokee, as Tabungan Simple, Tabungan Wokee,
Tabungan Haji dan Tabunganku. Tabungan Haji and Tabunganku.
Tabungan yang dijadikan sebagai jaminan atau Savings deposits which used as collateral or
diblokir oleh Bank pada tanggal 31 Desember blocked by the Bank as at December 31, 2024
2024 dan 2023, masing-masing sebesar and 2023, amounted to Rp2,727,260 and
Rp2.727.260 dan Rp2.119.864. Rp2,119,864, respectively.
- 112 -
Page 603
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
18. Tabungan (lanjutan) 18. Savings Deposits (continued)
a. Berdasarkan pihak (lanjutan) a. By counterparties (continued)
Tabungan yang berdasarkan pada prinsip Savings deposits under sharia banking
perbankan syariah yang dijadikan sebagai principles which used as collateral to sharia
jaminan atas pembiayaan/piutang syariah financing/receivables granted to debtors as at
kepada beberapa debitur pada tanggal 31 December 31, 2024 and 2023, amounted to
Desember 2024 dan 2023, masing-masing Rp10,638 and Rp17,305, respectively.
sebesar Rp10.638 dan Rp17.305.
b. Berdasarkan mata uang b. By currency
2024 2023
Rupiah 6.833.610 6.819.471 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 80.993 51.876 United States Dollar
Dolar Australia 322 319 Australian Dollar
Euro Eropa 237 1.087 European Euro
Dolar Singapura 234 210 Singapore Dollar
Yen Jepang 99 214 Japanese Yen
Poundsterling Inggris 7 7 Great Britain Poundsterling
Sub-total 81.892 53.713 Sub-total
Total 6.915.502 6.873.184 Total
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
Tabungan dalam mata uang asing terdiri dari Saving deposits in foreign currencies consist of
Dolar Amerika Serikat, Dolar Australia, United States Dollar, Australian Dollar, Great
Poundsterling Inggris, Euro Eropa, Dolar Britain Poundsterling, European Euro,
Singapura dan Yen Jepang. Singapore Dollar and Japanese Yen.
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:
2024 2023
% %
Rupiah 0,28 0,16 Rupiah
Mata uang asing: Foreign currencies:
Dolar Singapura 1,00 1,00 Singapore Dollar
Poundsterling Inggris 0,25 0,25 Great Britain Poundsterling
Dolar Amerika Serikat 0,06 0,06 United States Dollar
Euro Eropa 0,10 0,08 European Euro
Dolar Australia 0,01 0,26 Australian Dollar
Yen Jepang 0,01 0,01 Japanese Yen
19. Deposito Berjangka 19. Time Deposits
a. Berdasarkan pihak a. By counterparties
2024 2023
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah 42.412 38.129 Rupiah
Mata uang asing - 2.182 Foreign currencies
42.412 40.311
- 113 -
Page 604
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
19. Deposito Berjangka (lanjutan) 19. Time Deposits (continued)
a. Berdasarkan pihak (lanjutan) a. By counterparties (continued)
2024 2023
Pihak ketiga Third parties
Rupiah 30.441.972 31.206.482 Rupiah
Mata uang asing 2.904.024 3.491.518 Foreign currencies
33.345.996 34.698.000
Total 33.388.408 34.738.311 Total
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, time
deposito berjangka yang berdasarkan pada deposits under sharia banking principles
prinsip perbankan syariah masing-masing amounted to Rp5,124,920 and Rp5,068,360,
sebesar Rp5.124.920 dan Rp5.068.360. respectively.
Deposito berjangka yang dijadikan sebagai Time deposits which used as collateral or
jaminan atau diblokir oleh Bank pada tanggal blocked by the Bank as at December 31, 2024
31 Desember 2024 dan 2023, masing-masing and 2023, amounted to Rp746,766 and
sebesar Rp746.766 dan Rp1.035.272. Rp1,035,272, respectively.
Deposito berjangka yang berdasarkan pada Time deposits under sharia banking principles
prinsip perbankan syariah yang dijadikan which used as collateral to sharia financing/
sebagai jaminan atas pembiayaan/piutang receivables granted to debtors as at December
syariah kepada beberapa debitur pada tanggal 31, 2024 and 2023, amounted to Rp213.364
31 Desember 2024 dan 2023, masing-masing
and Rp125,717, respectively.
sebesar Rp213.364 dan Rp125.717.
b. Berdasarkan mata uang b. By currency
2024 2023
Rupiah 30.484.384 31.244.611 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 2.900.193 3.489.847 United States Dollar
Euro Eropa 2.337 2.376 European Euro
Dolar Australia 801 842 Australian Dollar
Dolar Singapura 693 635 Singapore Dollar
Sub-total 2.904.024 3.493.700 Sub-total
Total 33.388.408 34.738.311 Total
c. Tingkat bunga rata-rata per tahun c. Average annual interest rate by contract
berdasarkan periode penempatan period
Tingkat bunga rata-rata per tahun (%)/
Average interest rates per annum (%) Nilai nominal/Nominal value
2024 2023 2024 2023
% %
Rupiah: Rupiah:
1 bulan 3,43 3,34 8.459.305 8.641.175 1 month
3 bulan 4,22 3,76 11.236.850 8.964.456 3 months
6 bulan 4,59 3,97 6.509.348 7.750.899 6 months
12 bulan 4,61 4,00 4.278.881 5.888.081 12 months
30.484.384 31.244.611
- 114 -
Page 605
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
19. Deposito Berjangka (lanjutan) 19. Time Deposits (continued)
c. Tingkat bunga rata-rata per tahun c. Average annual interest rate by contract
berdasarkan periode penempatan period
Mata uang asing: Foreign currencies:
1 bulan 2,69 0,02 1.167.366 990.041 1 month
3 bulan 2,92 0,03 604.989 1.592.250 3 months
6 bulan 3,03 0,04 146.668 120.453 6 months
12 bulan 3,18 0,05 985.001 790.956 12 months
2.904.024 3.493.700
Total 33.388.408 34.738.311 Total
d. Berdasarkan sisa umur sampai dengan d. By remaining period to maturity
jatuh tempo
2024 2023
Rupiah: Rupiah:
Kurang dari 1 bulan 12.905.002 12.969.924 Less than a month
1 - 3 bulan 10.965.599 9.384.799 1 - 3 months
3 - 6 bulan 4.826.746 6.829.733 3 - 6 months
6 - 12 bulan 1.787.037 2.060.155 6 - 12 months
30.484.384 31.244.611
Mata uang asing: Foreign currencies:
Kurang dari 1 bulan 1.730.983 1.022.486 Less than a month
1 - 3 bulan 418.402 1.653.199 1 - 3 months
3 - 6 bulan 37.665 157.656 3 - 6 months
6 - 12 bulan 716.974 660.359 6 - 12 months
2.904.024 3.493.700
Total 33.388.408 34.738.311 Total
20. Simpanan Dari Bank Lain 20. Deposits From Other Banks
a. Berdasarkan mata uang dan jenis a. By currency and type
2024 2023
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah: Rupiah:
Giro 38.879 913 Demand deposits
Dolar Amerika Serikat: United States Dollar:
Interbank call money 2.671.770 7.698.500 Interbank call money
Sub-total 2.710.649 7.699.413 Sub-total
Pihak ketiga Third parties
Rupiah: Rupiah:
Interbank call money 90.000 130.000 Interbank call money
Giro 32.724 14.048 Demand deposits
Deposito berjangka 25.600 21.200 Time deposits
Tabungan 22.213 22.060 Savings deposits
Sub-total 170.537 187.308 Sub-total
Total 2.881.186 7.886.721 Total
- 115 -
Page 606
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
20. Simpanan Dari Bank Lain (lanjutan) 20. Deposits From Other Banks (continued)
a. Berdasarkan mata uang dan jenis (lanjutan) a. By currency and type (continued)
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, deposits
terdapat simpanan dari bank lain yang from other banks under sharia banking
berdasarkan pada prinsip perbankan syariah principles amounted to Rp107,166 and
masing-masing sebesar Rp107.166 dan Rp180,553, respectively.
Rp180.553.
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, there were
tidak terdapat simpanan dari Bank lain yang no deposits from other Banks which used
dijadikan sebagai jaminan atau diblokir oleh collateral or blocked by the Bank.
Bank.
b. Tingkat bunga rata-rata per tahun b. Average annual interest rates
2024 2023
% %
Rupiah: Rupiah:
Deposito berjangka 3,75 3,55 Time deposits
Interbank call money 6,59 0,48 Interbank call money
Tabungan 1,20 1,19 Savings deposits
Giro 0,90 0,80 Demand deposits
Mata uang asing: Foreign currencies:
Interbank call money 4,91 5,36 Interbank call money
Deposito berjangka 0,00 0,00 Time deposits
Giro 0,00 0,00 Demand deposits
c. Berdasarkan sisa umur sampai dengan saat c. Based on their remaining period to maturity
jatuh tempo
2024 2023
Rupiah: Rupiah:
Kurang dari 1 bulan 199.416 179.221 Less than a month
1 bulan - 3 bulan - 8.000 1 month - 3 months
3 bulan - 12 bulan 10.000 1.000 3 months - 12 months
209.416 188.221
Dolar Amerika Serikat: United States Dollar:
Kurang dari 1 bulan 2.671.770 4.465.130 Less than a month
1 bulan - 3 bulan - 3.233.370 1 month - 3 months
2.671.770 7.698.500
Total 2.881.816 7.886.721 Total
21. Pajak Penghasilan 21. Income Tax
a. Utang pajak a. Taxes payable
2024 2023
Pajak penghasilan: Income tax:
Pasal 23 dan 4(2) 46.685 38.148 Articles 23 and 4(2)
Pasal 26 10.781 12.786 Article 26
Pasal 21 2.150 7.670 Article 21
Pajak pertambahan nilai 1.278 6.006 Value added tax
Lain-lain 9 25 Other
Total 60.903 64.635 Total
- 116 -
Page 607
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
21. Pajak Penghasilan 21. Income Tax
b. Beban pajak penghasilan b. Income tax expense
2024 2023
Beban pajak kini - Bank - - Current tax expense - Bank
Beban pajak kini - Current tax expense -
entitas anak (3.159) - subsidiaries
Total beban pajak kini (3.159) - Total current tax expense
Manfaat pajak Deferred tax benefit
tangguhan - bank (1.417.050) 702.789 - bank
Manfaat pajak tangguhan Deferred tax benefit
- entitas anak (4.191) 28.895 - subsidiaries
Total manfaat pajak tangguhan (1.421.241) 731.684 Total deferred tax benefit
Total Manfaat (beban) Pajak Total Current Year
Tahun Berjalan (1.424.400) 731.684 Tax Benefit (expense)
Rekonsiliasi antara beban pajak penghasilan The reconciliation between income tax expense
dengan hasil perkalian rugi akuntansi sebelum and the loss before income tax multiplied by the
pajak penghasilan menggunakan tarif yang enacted tax rate is as follows:
berlaku adalah sebagai berikut:
2024 2023
Rugi sebelum beban pajak Loss before income tax
penghasilan dalam laporan expense in the consolidated
laba rugi dan penghasilan statement of profit or loss
komprehensif lain and other comprehensive
konsolidasian (4.904.220) (6.787.387) income
Bagian laba (rugi) bersih Net income (loss) of
entitas anak (1.057.532) 573.817 subsidaries
Rugi sebelum pajak Loss before
penghasilan - bank (5.961.752) (6.213.570) income tax - bank
Manfaat pajak sesuai Tax benefit based on
tarif pajak yang berlaku (1.311.586) (1.366.985) applicable tax rate
Biaya-biaya yang tidak
dapat dikurangkan 236.917 11.976 Non-deductible expenses
Pendapatan dari investasi Income from mutual fund
reksadana yang tidak investment
dikenakan pajak (1.136) (566) exempted from tax
Penyesuaian atas manfaat Adjustment in deferred
pajak tangguhan 14.644 34.666 tax benefit
Perubahan pajak tangguhan Change in unrecognized
yang tidak diakui 2.478.211 618.121 deffered tax
1.417.050 (702.789)
Beban (manfaat) Tax expense (benefits)
pajak entitas anak of subsidiaries
Kini 3.159 - Current
Tangguhan 4.191 (28.895) Deferred
7.350 (28.895)
Manfaat (beban) pajak Income (expense) tax
Penghasilan - neto 1.424.400 (731.684) benefit - net
Rekonsiliasi antara rugi sebelum beban pajak The reconciliation between loss before income
penghasilan, seperti yang disajikan dalam tax expense, as shown in the consolidated
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian dengan comprehensive income and estimated fiscal
taksiran rugi fiskal pada tanggal 31 Desember loss as at December 31, 2024 and 2023, are
2024 dan 2023 adalah sebagai berikut: as follows:
- 117 -
Page 608
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
2024 2023
Rugi sebelum beban pajak Loss before income tax
penghasilan dalam laporan expense in the consolidated
laba rugi dan penghasilan statement of profit or loss
komprehensif lain and other comprehensive
konsolidasian (4.904.220) (6.787.387) income
Bagian laba (rugi) bersih Net income (expense) of
entitas anak (1.057.532) 573.817 subsidaries
Rugi sebelum pajak Loss before
penghasilan - bank (5.961.752) (6.213.570) income tax - bank
Perbedaan tetap: Permanent differences:
Representasi 5.102 3.707 Representations
Sumbangan dan hadiah 1.146 3.500 Donations and gifts
Aktivitas karyawan - 250 Employee activities
Reksadana yang tidak Investment exempted
dikenakan pajak (5.167) (2.576) from tax
Lain-lain 1.070.646 46.978 Others
Total perbedaan tetap 1.071.727 51.859 Total permanent differences
Perbedaan waktu: Timing differences:
Provision (reversal of
Cadangan kerugian allowance) for
(pembalikan cadangan): impairment losses on:
Kredit yang diberikan
dan piutang (1.551.811) 2.528.696 Loans and receivables
Penyusutan aset tetap 24.220 11.221 Depreciation of fixed assets
Beban untuk Employee service
kesejahteraan karyawan (10.655) (15.103) entitlements expense
Cadangan bonus 21.240 19.326 Bonus allowance
Cadangan kerugian Allowance for
penurunan nilai asset impairment losses
yang diambil alih 668.786 204.873 - foreclosed asset
Cadangan kerugian Allowance for
penurunan Impairment losses
nilai flexy pay - 51.597 of flexy pay
Lain-lain 1.979 (23.771) Others
Total perbedaan waktu (846.241) 2.776.839 Total timing differences
Rugi fiskal (5.736.266) (3.384.872) Fiscal loss
Kompensasi rugi fiskal yang kemungkinan The fiscal loss compensation that may
dapat dimanfaatkan untuk mengurangi potentially be utilized to reduce taxable income
penghasilan kena pajak pada masa mendatang in the future is as follows:
adalah sebagai berikut:
2024 2023
Fiscal loss compensation
Kompensasi rugi fiskal carry forward
2020 369.207 601.702 2022
2021 473.934 1.969.238 2022
2022 581.934 3.313.868 2022
2023 943.056 3.929.538 2023
2024 1.917.883 - 2024
Total 4.286.014 9.814.346 Total
- 118 -
Page 609
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
b. Beban pajak penghasilan (lanjutan) b. Income tax expense (continued)
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024, and 2023, the Bank
Bank tidak mengakui aset pajak tangguhan did not provide deferred tax asset amounted to
masing-masing sebesar Rp3.034.040 dan Rp3,034,040 and Rp618,121, respectively,
Rp618.121 yang berasal dari rugi fiskal originating from the Company's fiscal loss of
Perusahaan sebesar Rp13.791.092 dan Rp13,791,092 and Rp2,809,640. The
Rp2.809.640 karena manajemen Perusahaan Company’s management believes that these
berkeyakinan aset pajak tangguhan tersebut deferred tax assets will not be realizable. The
tidak akan dapat digunakan. Rugi fiskal Company's fiscal loss will expire in 2029 and
Perusahaan akan kadaluwarsa di tahun 2029 2028.
dan 2028.
Rugi fiskal Bank hasil rekonsiliasi di atas telah The Bank’s fiscal loss, after reconciliation, has
sesuai dengan SPT Tahunan PPh Badan untuk been agreed upon in the Bank’s Corporate
pelaporan SPT tahun buku 2024 dan 2023. Annual Tax Return for the fiscal years 2024 and
2023.
Pengaruh pajak tangguhan atas beda waktu The tax effects of significant temporary
yang signifikan antara pelaporan komersial dan differences between commercial reporting and
perpajakan adalah sebagai berikut: tax purposes are as follows:
c. Aset (liabilitas) pajak tangguhan c. Deferred tax assets (liabilities)
Saldo (Dibebankan) Penyesuaian Saldo
Awal Dikreditkan saldo Akhir
1 Januari/ ke Laporan aset pajak 31 Desember/
Beginning Laba Rugi/ Dikreditkan tangguhan/ Ending
Balance (Charged) ke Ekuitas/ Deferred Balance
January 1, Credit to Credited tax asset December 31,
2024 Profit or Loss to equity adjustment 2024
Aset pajak tangguhan Deferred tax assets
Liabilitas Imbalan Post-employee
kerja 21.136 (2.344) 2.916 - 21.708 benefit liability
Cadangan kerugian Allowance for
Kartu kredit 4.749 (1.444) - - 3.305 credit card
Rugi fiskal 2.159.154 (1.216.232) - - 942.922 Fiscal loss
Cadangan kerugian
penurunan nilai Allowance for impairment
asset yang diambil alih 45.072 147.133 - - 192.205 losses of foreclosed asset
Cadangan kerugian Allowance for
penurunan nilai impairment losses
kredit yang diberikan on loans financial
dan pembiayaan/ assets and sharia
piutang syariah 341.398 (341.398) - - - financing/receivable
Keuntungan dari Unrealizd on
perubahan nilai change in fair value
atas instrumen of debt instrument
pada nilai wajar through
melalui penghasilan comprehensive
komprehensif lain (2.133) - 6.124 - 3.991 income
Lain-lain 20.903 10.610 - 3.125 34.638 Other
Aset pajak tangguhan 2.590.279 (1.403.675) 9.040 3.125 1.198.769 Deferred tax assets
Liabilitas pajak
tangguhan Deferred tax liabilities
Penyusutan aset Depreciation of
tetap 6.269 5.328 - (17.769) (6.172) fixed assets
Amortisasi goodwill (37.732) (4.059) - - (41.791) Goodwill amortization
Liabilitas pajak Deferred tax
tangguhan (31.463) 1.269 - (17.769) (47.963) liabilities
Aset pajak tangguhan - Deferred tax assets -
Bank - neto 2.558.816 (1.402.406) 9.040 (14.644) 1.150.806 Bank - net
Aset pajak tangguhan - Deferred tax assets -
entitas anak - neto 111.727 (4.191) 219 - 107.755 subsidiaries - net
Total 2.670.543 (1.406.597) 9.259 (14.644) 1.258.561 Total
- 119 -
Page 610
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
c. Aset (liabilitas) pajak tangguhan (lanjutan) c. Deferred tax assets (liabilities) (continued)
Pengaruh pajak tangguhan atas beda waktu The tax effects of significant temporary
yang signifikan antara pelaporan komersial dan differences between commercial reporting and
perpajakan adalah sebagai berikut: tax purposes are as follows:
Saldo (Dibebankan) Penyesuaian Saldo
Awal Dikreditkan saldo Akhir
1 Januari/ ke Laporan aset pajak 31 Desember/
Beginning Laba Rugi/ Dikreditkan tangguhan/ Ending
Balance (Charged) ke Ekuitas/ Deferred Balance
January 1, Credit to Credited tax asset December 31,
2023 Profit or Loss to equity adjustment 2023
Aset pajak tangguhan Deferred tax assets
Liabilitas Imbalan Post-employee
kerja 46.805 (3.323) (1.415) (20.931) 21.136 benefit liability
Cadangan kerugian Allowance for
Kartu kredit 5.791 (1.042) - - 4.749 credit card
Penyusutan aset Depreciation of
tetap 17.535 2.469 (13.735) 6.269 fixed assets
Rugi fiskal 2.032.604 126.550 - - 2.159.154 Fiscal loss
Cadangan kerugian
penurunan nilai Allowance for impairment
asset yang diambil alih - 45.072 - - 45.072 losses of foreclosed asset
Cadangan kerugian Allowance for
penurunan nilai impairment losses
kredit yang diberikan on loans financial
dan pembiayaan/ assets and sharia
piutang syariah (214.915) 556.313 - - 341.398 financing/receivable
Lain-lain 5.428 15.475 - - 20.903 Other
Aset pajak tangguhan 1.893.248 741.514 (1.415) (34.666) 2.598.681 Deferred tax assets
Liabilitas pajak
tangguhan Deferred tax liabilities
Amortisasi goodwill (33.673) (4.059) - - (37.732) Goodwill amortization
Keuntungan dari Unrealizd on
perubahan nilai change in fair value
atas instrumen of debt instrument
pada nilai wajar through
melalui penghasilan comprehensive
komprehensif lain (741) - (1.392) - (2.133) income
Liabilitas pajak Deferred tax
tangguhan (34.414) (4.059) (1.392) - (39.865) liabilities
Aset pajak tangguhan - Deferred tax assets -
Bank - neto 1.858.834 737.455 (2.807) (34.666) 2.558.816 Bank - net
Aset pajak tangguhan - Deferred tax assets -
entitas anak - neto 83.317 28.895 (485) - 111.727 subsidiaries - net
Total 1.942.151 766.350 (3.292) (34.666) 2.670.543 Total
d. Administrasi d. Administrative
Undang-undang Perpajakan yang berlaku di The taxation laws of Indonesia require that each
Indonesia mengatur bahwa masing-masing company in the Group within Indonesia submits
entitas dalam Grup menghitung, menetapkan individual tax returns on the basis of self-
dan membayar sendiri besarnya jumlah pajak assessment. Under prevailing regulations the
yang terutang secara individu. Berdasarkan Director General of Tax (DGT) may assess or
peraturan perundang-undangan yang berlaku, amend taxes within a certain period. This period
Direktur Jenderal Pajak (DJP) dapat is within five years of the time the tax becomes
menetapkan atau mengubah jumlah pajak due.
terutang dalam jangka waktu tertentu. Jangka
waktu tersebut adalah lima tahun sejak saat
terutangnya pajak.
- 120 -
Page 611
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
e. Pemeriksaan pajak e. Tax assessments
2018 2018
Pada tanggal 24 Agustus 2023 Bank menerima On August 24, 2023 the Bank received Tax
Surat Ketetapan Pajak Kurang Bayar (SKPKB) Assessment Letter for Underpayment (SKPKB)
atas PPh Badan sebesar Rp27.518, PPh 21 on Corporate Income Tax of Rp27,518,
sebesar Rp1.629, PPh 21 Final sebesar Rp314, Withholding Tax art 21 of Rp1,629, Withholding
PPh 23 sebesar Rp169, PPh 26 sebesar Rp67, Tax art 21 Final of Rp314, Withholding Tax art
PPh 4 ayat 2 sebesar Rp932, PPN sebesar 23 of Rp169, Withholding Tax art 26 of Rp67,
Rp9.071, Surat Tagihan Pajak (STP) PPN Withholding Tax art 4(2) of Rp932, VAT of
sebesar Rp596. Rp9,071, Tax Assessment Letter (STP) VAT of
Rp596.
Pada tanggal 27 Oktober 2023 Bank On October 27, 2023, the Bank filed a tax
mengajukan Keberatan pajak ke Kanwil Wajib objection to the Regional Office of Large
Pajak Besar Satu Jakarta atas PPN AYDA Taxpayers One Jakarta on VAT of AYDA for
sebesar Rp8.000. Rp8,000.
Pada tanggal 11 Juli 2024 permohonan On July 11, 2024, the Bank's Tax Objection
Keberatan Pajak Bank ditolak oleh Kanwil Wajib request was rejected by the Regional Taxpayer
Pajak Besar Satu Jakarta, Bank akan Office of Jakarta, the Bank will file a Tax Appeal
mengajukan Banding Pajak di Pengadilan at the Tax Court.
Pajak.
Pada tanggal 4 Oktober 2024 Bank On October 4, 2024, the Bank filed a tax appeal
mengajukan Banding pajak ke Pengadilan to the Tax Court on the VAT of AYDA
Pajak atas PPN AYDA sebesar Rp8.000. amounting to Rp8,000. As of the date the
Sampai dengan tanggal laporan keuangan consolidated financial statements were
konsolidasian diterbitkan, proses keberatan published, the objection process was still
masih berlangsung. ongoing.
2019 2019
Pada bulan April 2021, Bank telah menerima On April 2021, the Bank has received SKP and
SKP dan STP atas hasil pemeriksaan seluruh STP for the results of the examination of all
jenis pajak (PPh Badan, Withholding Tax dan types of taxes (Corporate Income Tax,
PPN) untuk tahun pajak 2019. Withholding Tax and VAT) for the 2019 fiscal
year.
Pada tanggal 28 April 2021, Direktorat Jenderal On April 28, 2021, the Directorate General of
Pajak menerbitkan Surat Ketetapan Pajak Lebih Taxes issued an Overpayment Tax Assessment
Bayar (SKPLB) atas lebih bayar PPN Dalam Letter (SKPLB) on the overpayment of
Negeri masa Pajak 2019 sebesar Rp58.927. Domesctic VAT for the 2019 fiscal year
Pemberian kelebihan pembayaran pajak amounting to Rp58,927. The tax overpayment
tersebut diperhitungkan dengan utang pajak is calculated with the tax payable and/or taxes
dan/atau pajak yang akan terutang sebesar that will be payable amounting to Rp23,843.
Rp23.843. Pada tanggal 23 Agustus 2021 Bank On August 23, 2021 the Bank has received the
telah menerima Lebih Bayar PPN Dalam Negeri Domestic VAT Overpayment amounted to
sebesar Rp35.084. Rp35,084.
- 121 -
Page 612
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
2019 (lanjutan) 2019 (continued)
Bank menerima Surat Ketetapan Pajak Kurang The Bank receives an Underpaid Tax
Bayar (SKPKB) dan Surat Tagihan Pajak (STP) Assessment Letter (SKPKB) and a Tax
atas Pajak Penghasilan (PPh) Pasal 21, Pasal Collection Letter (STP) on Income Tax (PPh)
23, Pasal 26, Pasal 4 ayat 2, dan PPN untuk Article 21, Article 23, Article 26, Article 4
tahun pajak 2019 dengan total keseluruhan paragraph 2, and VAT for the 2019 fiscal year
sebesar Rp75.270. Bank tidak menyetujui dan with a total of Rp75,270. The Bank did not
sedang mengajukan keberatan SKPKB atas approve and submitted an objection to the
PPN sebesar Rp45.558. Seluruh SKPKB dan SKPKB on VAT amounted to Rp45,558. All
STP, baik yang disetujui maupun yang tidak SKPKB and STP, both approved and
disetujui telah dilunasi oleh Bank. Pembayaran disapproved, have been paid by the Bank.
atas SKPKB yang diajukan Keberatan dicatat Payments for it, was recorded as Advanced
sebagai Uang Muka. Sampai dengan tanggal payment. Until the date of these consolidated
laporan keuangan konsolidasian diterbitkan, financial statements’ released, the objection is
proses keberatan masih berlangsung. still ongoing.
Pada tanggal 30 Juni 2022 permohonan On June 30, 2022, the Bank VAT Objection
Keberatan PPN bank ditolak. application is rejected.
Pada tanggal 26 Agustus 2022 bank On August 26, 2022 the bank filed an appeal to
mengajukan banding ke Pengadilan Pajak. the Tax Court. On August 8, 2023 the Bank's
Pada tanggal 8 Agustus 2023 permohonan VAT appeal was granted by the panel of judges,
Banding PPN Bank dikabulkan majelis hakim, on September 12, 2023 the Bank received a
pada tanggal 12 September 2023 Bank telah refund of VAT on AYDA amounting to Rp45,818
menerima pengembalian PPN AYDA sebesar and deductions were made from the 2018 Tax
Rp45.818 dan dilakukan pemotongan atas Audit debt of Rp13,519.
utang Pemeriksaan Pajak Tahun Pajak 2018
sebesar Rp13.519.
Pada tanggal 9 November 2023 DJP On November 9, 2023 the DGT filed a Judicial
mengajukan Peninjauan Kembali ke Mahkamah Review to the Supreme Court. On June 14,
Agung. Pada tanggal 14 Juni 2024 Mahkamah 2024 the Supreme Court rejected the DGT's
Agung menolak pengajuan Peninjauan Kembali reconsideration for the January, February,
DJP untuk Masa Pajak Januari, Februari, March, April, May, July, August, September,
Maret, April, Mei, Juli, Agustus, September, October, November and December tax periods,
Oktober, November dan Desember, sedangkan while for the June tax period the Bank has not
untuk masa pajak Juni Bank masih belum yet received the decision. The Bank has settled
menerima putusan tersebut. Bank telah the tax advance payment for the dispute on
menyelesaikan Uang Muka Pajak untuk December 23, 2024.
sengketa tersebut pada 23 Desember 2024.
2020 2020
Pada tanggal 22 April 2022 bank menerima On April 22, 2022 the Bank received SKPLB for
SKPLB PPh Badan sebesar Rp15.160, SKPKB a corporate income tax amounted to Rp15,160,
PPh 21 sebesar Rp545, SKPKB PPh 21 Final SKPKB Art 21 amounted to Rp545, SKPKB Art
sebesar Rp428, SKPKB PPh 23 sebesar 21 Final amounted to Rp428, SKPKB Art 23
Rp2.127, SKPKB PPh 26 sebesar Rp680, amounted to Rp2,127, SKPKB Art 26 amounted
SKPKB PPh Pasal 4(2) sebesar Rp734, SKPKB to Rp680, SKPKB Art 4(2) amounted to Rp734,
PPN Dalam Negeri sebesar Rp22.031, SKPKB SKPKB VAT amounted to Rp22,031, SKPKB
PPN Luar Negeri sebesar Rp48, dan STP PPN foreign VAT amounted to Rp48, and VAT STP
Dalam Negeri sebesar Rp1.558. amounted to Rp1,558.
Pada 21 November 2023 Bank menerima On November 21, 2023 the Bank received a tax
pengembalian pajak sebesar Rp15.159 refund amounting to Rp15,159, which was
dikompensasikan untuk SKPKB dan STP deducted for SKPKB and STP amounted to
sebesar Rp13.453, sehingga pengembalian Rp13,453, so that the tax refund received by
pajak yang diterima bank sebesar Rp1.706. the bank amounted to Rp1,706.
- 122 -
Page 613
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
21. Pajak Penghasilan (lanjutan) 21. Income Tax (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
2020 (lanjutan) 2020 (continued)
Atas SKPKB PPN AYDA Bank mengajukan On the SKPKB VAT AYDA the Bank submitted
keberatan sebesar Rp18.042, tanggal 21 Juni to tax objection amounting to Rp18,042, on
2022. Pada tanggal 30 Desember 2022 June 21, 2022. On December 30, 2022, the
permohonan Keberatan PPN Bank ditolak. Bank VAT Objection application is rejected. On
Pada tanggal 06 April 2023, Bank mengajukan April 06, 2023 the Bank submit it to appeal to
banding ke Pengadilan Pajak. Tax Court.
Pada tanggal 17 Oktober 2023, permohonan On October 17, 2023, the Bank's appeal
Banding Bank dikabulkan majelis hakim, pada request was granted by the panel of judges, on
tanggal 23, 24 dan 27 November 2023. Bank November 23, 24 and 27, 2023. The Bank
telah menerima pengembalian PPN AYDA received a refund of AYDA VAT amounting to
sebesar Rp16.712 dan tanggal 1 Maret 2024 Rp16,712 and on March 1, 2024 amounting to
sebesar Rp1.328 dan dikompensasikan atas Rp1,328 and compensation for the Branch Tax
utang Pajak Cabang sebesar Rp1,4. debt amounting to Rp1.4.
Pada tanggal 23 Januari 2024 DJP mengajukan On January 23, 2024 the DGT filed a Judicial
Peninjauan Kembali ke Mahkamah Agung, Review to the Supreme Court, On July 24, 2024
pada tanggal 24 Juli 2024, 02 Oktober 2024, October 02, 2024, October 29, 2024, December
29 Oktober 2024, dan 12 Desember 2024 12, 2024 the DGT's application was rejected by
permohonan DJP ditolak oleh Mahkamah the Supreme Court (the Supreme Court's
Agung (putusan Mahkamah Agung untuk masa decision for the January, March, April, May,
pajak Januari, Maret, April, Mei, Juni, June, September, and December tax periods)
September, dan Desember) untuk sisa masa there has been no decision for the remaining
pajak lainnya masih belum ada putusan. tax periods.
2021 2021
Pada tanggal 18 Desember 2023 Bank On December 18, 2023, the Bank received a
menerima Surat Pemeriksaan Pajak untuk Tax Audit Letter for all taxes from the Tax Office
seluruh jenis pajak dari KPP Wajib Pajak of Large Taxpayer One with letter number:
Besar Satu dengan nomor surat: S-1576/KPP.1901/2023.
S-1576/KPP.1901/2023.
Pada tanggal 11 November 2024 Bank On November 11, 2024 the Bank received a tax
menerima surat ketetapan pajak (SKP) dan assessment letter (SKP) and tax invoice letter
surat tagihan pajak (STP) atas SKPKB PPh (STP) for SKPKB of Income Tax Article 21
pasal 21 sebesar Rp156,-, SKPKB PPh pasal amounting to Rp156, SKPKB of Income Tax
23 sebesar Rp576,-, SKPKB PPh pasal 26 Article 23 amounting to Rp576, SKPKB of
sebesar Rp668,-, SKPKB PPh pasal 4 ayat 2 Income Tax Article 26 amounting to Rp.668,
sebesar Rp164,-, SKPKB PPN yang disetujui SKPKB Income Tax Article 4 paragraph 2
sebesar Rp846,-, dan SKPKB PPN yang tidak amounting to Rp164, approved SKPKB VAT
disetujui sebesar Rp13.473,- STP PPN sebesar amounting to Rp846, and unapproved SKPKB
Rp1.005,-, dan SKPKB PPN JLN sebesar VAT amounting to Rp13,473, STP VAT
Rp145. amounting to Rp1,005, and SKPKB VAT JLN
amounting to Rp145.
Pada tanggal 13 Desember 2024 Bank telah On December 13, 2024 the Bank has submitted
menyampaikan surat Keberatan ke Kanwil an objection letter to the Regional Office of
Wajib Pajak Besar Satu atas sengketa PPN Large Taxpayers One on the dispute of VAT
AYDA sebesar Rp13.473. AYDA amounting to Rp13,473.
2022 2022
Pada tanggal 11 Desember 2024 Bank On December 11, 2024, the Bank received a
menerima Surat Pemeriksaan Pajak untuk Tax Audit Letter for all taxes from the Tax Office
seluruh jenis pajak dari KPP Wajib Pajak Besar of Large Taxpayer One with letter number: S-
Satu dengan nomor surat: S- 775/RIKSIS/KPP.1901/2024. On December 31,
775/RIKSIS/KPP.1901/2024. Pada tanggal 31 2024, a tax audit kick-off was conducted at the
Desember 2024 telah dilakukan kick-off Jakarta Large Taxpayer One Tax Office.
Pemeriksaan Pajak di KPP Wajib Pajak Besar
Satu Jakarta
- 123 -
Page 614
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
22. Surat Berharga yang Dijual dengan Janji Dibeli 22. Marketable Securities Sold with Agreements to
Kembali Repurchase
Surat berharga yang dijual dengan janji dibeli Marketable securities sold with agreements to
kembali pada tanggal 31 Desember 2024 dan 2023 repurchase as at December 31, 2024 and 2023 are
terdiri dari: as follow:
31 Desember/December 31, 2024
Harga beli Bunga belum Nilai
Jangka Tanggal Tanggal kembali/ diamortisasi/ neto/
waktu/ dimulai/ jatuh tempo/ Suku bunga/ Repurchase Unamortized Net
Period Start date Due date Interest rate price interest Value
Pihak ketiga/Third parties
Rupiah:
Bank Indonesia
Obligasi Pemerintah/
Government Bonds
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0085 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 680.996 (709) 680.287
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0068 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 516.949 (538) 516.411
-Seri/Series 21 hari/ 20 Des. 2024/ 10 Jan. 2025/
FR0071 21 days Dec. 20, 2024 Jan. 10, 2025 6,60% 262.391 (479) 261.912
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0073 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 204.115 (212) 203.903
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
FR0064 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 186.267 (194) 186.073
-Seri/Series 14 hari/ 19 Des. 2024/ 2 Jan. 2025/
IDSR210325364S 14 days Dec. 19, 2024 Jan. 2, 2025 6,45% 49.258 (18) 49.240
-Seri/Series 14 hari/ 20 Des. 2024/ 3 Jan. 2025/
FR0058 14 days Dec. 20, 2024 Jan. 3, 2025 6,45% 24.841 (13) 24.828
-Seri/Series 14 hari/ 24 Des. 2024/ 7 Jan. 2025/
FR0073 14 days Dec. 24, 2024 Jan. 7, 2025 6,45% 10.242 (13) 10.229
-Seri/Series 14 hari/ 19 Des. 2024/ 2 Jan. 2025/
FR0073 14 days Dec. 19, 2024 Jan. 2, 2025 6,45% 10.238 (4) 10.234
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
PBS012 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 627.301 (653) 626.648
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
PBS022 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 427.987 (445) 427.542
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
PBS005 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 232.373 (242) 232.131
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI260225090 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 152.084 (185) 151.899
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI260225090A 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 152.084 (185) 151.899
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI040725364 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 103.845 (126) 103.719
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI070325273 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 52.162 (63) 52.099
-Seri/Series 7 hari/ 30 Des. 2024/ 6 Jan. 2025/
SUKBI031025364 7 days Dec. 30, 2024 Jan. 6, 2025 6,25% 50.886 (62) 50.824
Total 3.744.019 (4.141) 3.739.878
31 Desember/December 31, 2023
Harga beli Bunga belum Nilai
Jangka Tanggal Tanggal kembali/ diamortisasi/ neto/
waktu/ dimulai/ jatuh tempo/ Suku bunga/ Repurchase Unamortized Net
Period Start date Due date Interest rate price interest Value
Pihak ketiga/Third parties
Rupiah:
Bank Indonesia
Obligasi Pemerintah/
Government Bonds
-Seri/Series 7 hari/ 29 Des. 2023/ 5 Jan. 2024/
SUKBI280224091 7 days Dec. 29, 2023 Jan. 5, 2024 6,25% 103.680 (126) 103.554
-Seri/Series 7 hari/ 29 Des. 2023/ 5 Jan. 2024/
SUKBI150224092 7 days Dec. 29, 2023 Jan. 5, 2024 6,25% 52.475 (64) 52.411
-Seri/Series 7 hari/ 29 Des. 2023/ 5 Jan. 2024/
SUKBI030524182 7 days Dec. 29, 2023 Jan. 5, 2024 6,25% 63.743 (77) 63.666
Total 219.898 (267) 219.631
- 124 -
Page 615
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima 23. Borrowings
2024 2023
Pihak berelasi Related parties
Rupiah: Rupiah:
KB Kookmin Bank Co., Ltd, KB Kookmin Bank Co., Ltd,
Singapura 3.557.175 3.544.886 Singapore
KB Kookmin Bank Co., Ltd, KB Kookmin Bank Co., Ltd,
Hong Kong 3.000.000 3.000.000 Hong Kong
Sub-total 6.557.175 6.544.886 Sub-total
Pihak ketiga Third parties
Rupiah: Rupiah:
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 1.500.000 720.000 Indonesia Tbk
International Finance International Finance
Corporation 888.886 885.301 Corporation
PT Bank Oke Indonesia Tbk 94.895 - PT Bank Oke Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 49.780 49.780 (Persero) Tbk
Badan Layanan Umum Pusat Badan Layanan Umum Pusat
Pembiayaan Perumahan 13.486 18.681 Pembiayaan Perumahan
BPJS Ketenagakerjaan 5.284 6.538 BPJS Ketenagakerjaan
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) - 228.301 Financial (Persero)
PT Bank Central Asia Tbk - 2.000.000 PT Bank Central Asia Tbk
2.552.331 3.908.601
Dolar Amerika Serikat: United States Dollar:
The Korea Development The Korea Development
Bank Singapura 4.811.138 - Bank Singapore
PT Bank Danamon PT Bank Danamon
Indonesia Tbk - 1.231.760 Indonesia Tbk
Agence Francaise de Agence Francaise de
Developpement - 19.245 Developpement
4.811.138 1.251.005
Sub-total 7.363.469 5.159.606 Sub-total
Total 13.920.644 11.704.492 Total
a. PT Bank Tabungan Negara (Persero) Tbk a. PT Bank Tabungan Negara (Persero) Tbk
Akun ini merupakan fasilitas Rekening Dana This account represents investment funds
Investasi (RDI). Dana atas fasilitas ini diterima account (Rekening Dana Investasi or RDI). This
oleh Bank dari Pemerintah melalui PT Bank fund facility was received by the Bank from the
Tabungan Negara (Persero) Tbk selaku Government through PT Bank Tabungan
koordinator Bank yang digunakan untuk Negara (Persero) Tbk as the coordinator bank
pembiayaan Kredit Pemilikan Rumah-Rumah was used to finance Very Simple Housing
Sangat Sederhana (KPR-RSS) dan Kredit Loans (KPR-RSS) and Simple Housing Loan
Pemilikan Rumah Sederhana (KPR-RS). (KPR-RS). Fund disbursements provided by PT
Penyaluran pembiayaan oleh PT Bank Bank Tabungan Negara (Persero) Tbk are
Tabungan Negara (Persero) Tbk terbagi menjadi divided into 3 fiscal years, 1999, 2000 and
3 tahun anggaran, 1999, 2000 dan 2001. 2001.
i. Berdasarkan perjanjian tahun anggaran i. Based on agreement for Fiscal Year
1999/2000, No. 07/PKS/DIR/2000 tanggal 1999/2000, No. 07/PKS/DIR/2000 dated
8 Februari 2000, maksimum jumlah pinjaman February 8, 2000, the maximum amount of
yang diterima sebesar Rp16.960.481.512. fund borrowing amounted to
Rp16,960,481,512.
- 125 -
Page 616
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
a. PT Bank Tabungan Negara (Persero) Tbk a. PT Bank Tabungan Negara (Persero) Tbk
(lanjutan) (continued)
ii. Berdasarkan perjanjian tahun anggaran ii. Based on agreement for fiscal year 2000,
2000, No. 21/PKS/DIR/2001 tanggal No. 21/PKS/DIR/2001 dated February 22,
22 Februari 2001 maksimum jumlah 2001, the maximum amount of fund
pinjaman yang diterima sebesar borrowing amounted to Rp20,703,980,143.
Rp20.703.980.143.
iii. Berdasarkan perjanjian tahun anggaran iii. Based on agreement for fiscal year 2001
2001, No. 51/PKS/DIR/2001 tanggal No. 51 PKS/DIR/2001 dated November 02,
2 November 2001 maksimum jumlah 2001, the maximum amount of fund
pinjaman yang diterima sebesar borrowing amounted to Rp19,575,642,000.
Rp19.575.642.000.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, saldo pinjaman ini masing- 2023, the outstanding balance of this borrowing
masing sebesar Rp49.780 dan belum ada amounted to Rp49,780, whereas no payments
pembayaran kembali sejak tahun 2004. have been made since 2004.
b. PT Sarana Multigriya Finansial (Persero) b. PT Sarana Multigriya Finansial (Persero)
Berdasarkan akta No. 127/PP/SMF-BKP/ Based on deed No. 127/PP/SMF-BKP/VIII/2019
VIII/2019 tanggal 29 Agustus 2019, Bank dated August 29, 2019, the Bank received
mendapatkan penambahan fasilitas pinjaman additional borrowing facility for refinancing
refinancing Kredit Pemilikan Rumah (KPR) Housing Loan Facilities with a loan term until
dengan jangka waktu pinjaman sampai dengan August 29, 2024 and bears an interest rate of
29 Agustus 2024 dan dikenakan tingkat bunga 8.6% per annum.
8,6% per tahun.
Pada tanggal 19 Agustus 2024, fasilitas ini telah On August 19, 2024, this facility has been paid
dilunasi dan tidak diperpanjang. and not extended.
Berdasarkan akta No. 141/PP/SMF-BKP/IX/2019 Based on deed No. 141/PP/SMF-BKP/IX/2019
tanggal 27 September 2019, Bank mendapatkan dated September 27, 2019, the Bank received
penambahan fasilitas pinjaman refinancing an additional borrowing facility for refinancing
Kredit Pemilikan Rumah (KPR) dengan jangka Housing Loan Facilities with a loan term until
waktu pinjaman sampai dengan 27 September September 27, 2024 and bears an interest rate
2024 dan dikenakan tingkat bunga 8,5% per of 8.5% per annum.
tahun.
Bank memberikan jaminan berupa fidusia aset The Bank provides collateral in form of fiduciary
atas keuangan KPR, yaitu tagihan/piutang yang of Housing Loan Facilities, that is
akan ada saat ini dan/atau akan ada di kemudian bills/receivables that will exist at this time and/or
hari yang diperoleh dari penerbitan KPR, will be available later obtained from the
termasuk hak agunan yang melekat padanya. issuance of the Housing Loan Facilities,
including the collateral rights attached to them.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari PT Sarana agreement received from PT Sarana Multigriya
Multigriya Finansial (SMF). Finansial (SMF).
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the principal
dilakukan atas pokok kepada SMF masing- to SMF amounted to Rp228,301 and
masing sebesar Rp228.301 dan Rp198.299. Rp198,299, respectively.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the interest
dilakukan atas bunga kepada SMF masing- to SMF amounted to Rp17,857 and Rp25,858,
masing sebesar Rp17.857 dan Rp25.858. respectively.
- 126 -
Page 617
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
c. Badan Layanan Umum Pusat Pembiayaan c. Badan Layanan Umum Pusat Pembiayaan
Perumahan Perumahan
Berdasarkan akta No. 106/SK.9/HK.02.04/ Based on deed No. 106/SK.9/HK.02.04/12/2012
12/2012 dan PKO. 1846/DIR-GMBM/XII/2012 and PKO. 1846/DIR-GMBM/XII/2012 dated
tanggal 26 Desember 2012, fasilitas pinjaman December 26, 2012, this borrowing facility is
yang diberikan dalam rangka menyalurkan dan intended to re-lend and distribute Housing
mendistribusikan pinjaman Fasilitas Likuiditas Financing Liquidity Facility for the Bank whose
Pembiayaan Perumahan kepada Bank yang target is to reduce housing loan interest rate for
sasarannya untuk menurunkan tingkat suku low income and lower middle income
bunga Kredit Pemilikan Rumah (KPR) bagi community. Term of the facility is until
kelompok berpenghasilan rendah dan December 31, 2028.
masyarakat berpenghasilan menengah bawah.
Jangka waktu fasilitas ini adalah sampai dengan
31 Desember 2028.
Tingkat bunga pinjaman adalah sebesar 0,5% The interest rate of the borrowing is 0.5% per
per tahun. Pembayaran angsuran dilakukan annum. Installment shall be made every month
setiap bulan selama 20 tahun sejak tanggal in 20 years after drawdown date.
pencairan.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari Badan Layanan agreement received from Badan Layanan
Umum Pusat Pembiayaan Perumahan (BLUP3). Umum Pusat Pembiayaan Perumahan
(BLUP3).
Untuk tahun-tahun yang berakhir 31 Desember For the year ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the principal
dilakukan atas pokok kepada BLUP3 masing- to BLUP3 amounted to Rp5,195 and Rp5,620,
masing sebesar Rp5.195 dan Rp5.620. respectively.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, pembayaran yang dilakukan 2023, the total payments made for the interest
atas masing-masing bunga kepada BLUP3 to BLUP3 amounted to Rp91 and Rp120,
masing-masing sebesar Rp91 dan Rp120. respectively.
d. BPJS Ketenagakerjaan d. BPJS Ketenagakerjaan
Bank memperoleh fasilitas pinjaman terkait The Bank received borrowing facility in relation
Kredit Pemilikan Rumah (KPR) berdasarkan with Housing Loan Facilities based on deed
perjanjian No. PER/47/022011 dan PKS. No. PER/47/022011 and PKS. 109/DIR-
109/DIR-GMBM/11/2011 tanggal 16 Februari GMBM/11/2011 dated February 16, 2011. The
2011. Fasilitas pinjaman ini diberikan oleh BPJS borrowing facility obtained from BPJS
Ketenagakerjaan (dahulu PT Jamsostek Ketenagakerjaan (formerly PT Jamsostek
(Persero)) terkait pemberian fasilitas Kredit (Persero)) in relation with Housing Loan
Pemilikan Rumah (KPR) bagi peserta Facilities for Jamsostek members through the
Jamsostek melalui Bank yang digunakan untuk Bank to assist them in purchasing houses with
membantu pembelian rumah dengan dukungan support from Housing Advance Loan-
fasilitas Pinjaman Uang Muka Perumahan-Kerja Cooperation with (PUMP-KB) Bank facility.
Sama Bank (PUMP-KB).
- 127 -
Page 618
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
d. BPJS Ketenagakerjaan (lanjutan) d. BPJS Ketenagakerjaan (continued)
Penyaluran dana akan dilakukan secara Fund distribution will be done in phases based
bertahap sesuai dengan kebutuhan penyaluran on loan granting needs. The term of this facility
kredit. Jangka waktu fasilitas ini adalah sampai is up to December 31, 2028 with interest rate of
dengan 31 Desember 2028 dengan tingkat 2% per annum. The principal shall be made
bunga 2% per tahun. Pembayaran pokok every month in 10 years after drawdown date.
dilakukan setiap bulan selama 10 tahun sejak
tanggal pencairan.
Selama periode perjanjian kredit, tidak ada hal- During the period of the credit agreement, there
hal yang dipersyaratkan atau tidak boleh is no requirement or prohibitions that should be
dilakukan oleh Bank terkait dengan perjanjian fulfilled by the Bank in relation to the loan
pinjaman yang diterima dari BPJS agreement received from BPJS
Ketenagakerjaan. Ketenagakerjaan.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the principal
dilakukan atas pokok kepada BPJS to BPJS Ketenagakerjaan amounted to
Ketenagakerjaan masing-masing sebesar Rp1,254 and Rp1,182, respectively.
Rp1.254 dan Rp1.182.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the interest
dilakukan atas bunga kepada BPJS to BPJS Ketenagakerjaan amounted to Rp130
Ketenagakerjaan adalah sebesar Rp130 dan and Rp154, respectively.
Rp154.
e. Agence Francaise de Developpement e. Agence Francaise de Developpement
Fasilitas pinjaman yang diberikan ini adalah This borrowing facility is intended to re-lent and
dalam rangka menyalurkan dan distributed fund to finance renewable energy
mendistribusikan pinjaman untuk membiayai projects, with a specific focus on hydropower
proyek-proyek energi terbarukan dengan fokus projects, geothermal energy projects and
utama pada proyek-proyek tenaga air, proyek biomass projects, based on agreement NºCID
energi panas bumi dan proyek biomasa, 1036 OI E dated February 11, 2014. This facility
berdasarkan perjanjian NºCID 1036 OI E pada has a maximum period until February 11, 2024
tanggal 11 Februari 2014. Jangka waktu fasilitas with interest rate at 4.78% per annum. Interest
ini adalah sampai dengan 11 Februari 2024 payment is made every 6 (six) months starting
dengan tingkat bunga pinjaman adalah sebesar from February 11, 2015. Meanwhile, principal
4,78% per tahun. Pembayaran bunga dilakukan made every 6 (six) months starting from
setiap 6 (enam) bulanan yang dimulai pada August 11, 2018.
tanggal 11 Februari 2015. Sedangkan,
pembayaran pokok dilakukan setiap 6 (enam)
bulanan yang dimulai pada tanggal 11 Agustus
2018.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the principal
dilakukan atas pokok kepada AFD masing- to AFD were USD1,250,000 (full amount)
masing sebesar USD1.250.000 (angka penuh) (Rp19,245) and USD2,500,000 (full amount)
(Rp19.245) dan USD2.500.000 (angka penuh) (Rp39,133), respectively.
(Rp39.133).
- 128 -
Page 619
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
e. Agence Francaise de Developpement e. Agence Francaise de Developpement
(lanjutan) (continued)
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for interest to
dilakukan atas bunga pinjaman kepada AFD AFD were USD30,539 (full amount) (Rp493) and
masing-masing sebesar USD30.539 (angka USD151,599 (full amount) (Rp2,342),
penuh) (Rp493) dan USD151.699 (angka respectively.
penuh) (Rp2.342).
Pada tanggal 2 Februari 2024 Bank telah On February 2, 2024, the Bank has settled this
melakukan pelunasan atas fasilitas ini dan tidak facility and opted to not renew.
melakukan perpanjangan.
f. PT Bank Central Asia Tbk (BCA) f. PT Bank Central Asia Tbk (BCA)
Pada tanggal 9 Desember 2021, berdasarkan On December 9, 2021, based on Notarial Deed
Akta No. 01 oleh Notaris Veronica Sandra No. 01 by Notary Veronica Sandra Irawaty
Irawaty Purnadi, S.H., Bank telah memeroleh Purnadi, S.H., the Bank has obtained a credit
fasilitas kredit berupa fasilitas Term Loan facility in the form of a Term Loan Revolving
Revolving 1 (TLR-1) sebesar Rp1.000.000, (TLR-1) facility amounting to Rp1,000,000, with
dengan suku bunga sebesar 4,95% dan berlaku an interest rate of 4.95% and is valid until
hingga 9 Desember 2022. Fasilitas ini digunakan December 9, 2022. This facility is used to
untuk membiayai modal kerja Bank. Pokok akan finance the Bank's working capital. The
dibayarkan pada saat jatuh tempo sedangkan principal will be paid at maturity while interest
pembayaran bunga akan dibayarkan setiap payments will be paid every month.
bulan.
Pada tanggal 12 Agustus 2022, berdasarkan On August 12, 2022, based on Notarial Deed
Akta No. 08, Perubahan Pertama Atas Perjanjian No. 08, First Amendment to the Credit
Kredit oleh Notaris Veronica Sandra Irawaty Agreement by Notary Veronica Sandra Irawaty
Purnadi, S.H., Bank memperoleh fasilitas kredit Purnadi, S.H., the Bank obtained an additional
tambahan yaitu fasilitas Term Loan Revolving 2 credit facility, namely the Term Loan Revolving
(TLR-2) sebesar Rp1.000.000, dengan suku 2 (TLR-2) facility amounting to Rp1,000,000,
bunga sebesar JIBOR + Marjin 0,85% dan with an interest rate of JIBOR + Margin 0.85%
berlaku hingga 12 Agustus 2023. Pokok akan and is valid until August 12, 2023. The principal
dibayarkan pada saat jatuh tempo sedangkan will be paid at maturity while the interest
pembayaran bunga akan dibayarkan setiap 3 payments will be paid every 3 (three) months.
(tiga) bulan.
Pada tanggal 8 Desember 2022, perjanjian On December 8, 2022, the credit agreement
kredit tersebut kemudian diubah berdasarkan was then amended based on the Second
Perubahan Kedua Atas Perjanjian Kredit Amendment to the Credit Agreement as
sebagai berikut: follows:
• memperpanjang jangka waktu fasilitas kredit • extending the term of the TLR-1 credit
TLR-1 berlaku hingga 9 Desember 2023; facility valid until December 9, 2023;
• mengubah suku bunga menjadi suku bunga • change the interest rate to JIBOR interest
JIBOR + marjin 0,75% per tahun untuk TLR- rate + 0.75% margin per year for TLR-1 of
1 dari jumlah fasilitas yang belum dibayar the outstanding facility amount; and
kembali; dan
• mengubah pembayaran bunga TLR-1 • change the TLR-1 interest payment to be
menjadi akan dibayarkan setiap 3 (tiga) paid every 3 (three) months.
bulan.
- 129 -
Page 620
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
f. PT Bank Central Asia Tbk (BCA) (lanjutan) f. PT Bank Central Asia Tbk (BCA) (continued)
Pada tanggal 7 Agustus 2023, perjanjian kredit On August 7, 2023, the credit agreement was
tersebut diubah berdasarkan Perubahan Ketiga amended based on the Third Amendment to
atas Perjanjian Kredit sebagai berikut: the Credit Agreement as follows:
• memperpanjang jangka waktu fasilitas TLR-2 • extending the validity period of the TLR-2
berlaku hingga 12 Agustus 2025; dan facility until August 12, 2025; and
• mengubah suku bunga TLR-2, menjadi suku • change the TLR-2 interest rate to a JIBOR
bunga JIBOR + marjin 0,85% per tahun + 0.85% margin per year interest rate with
dengan jangka waktu pembayaran kembali a repayment period of up to 12 months and
sampai dengan 12 bulan dan JIBOR + marjin JIBOR + 0.95% margin per year with a
0,95% per tahun dengan jangka waktu repayment period of more than 12 months.
pembayaran kembali lebih dari 12 bulan.
Pada tanggal 4 Desember 2023, perjanjian On December 4, 2023, the credit agreement
kredit tersebut diubah kembali berdasarkan was amended again based on the Fourth
Perubahan Keempat Atas Perjanjian Kredit Amendment to the Credit Agreement to extend
untuk memperpanjang jangka waktu fasilitas the term of the TLR-1 credit facility until
kredit TLR-1 berlaku hingga 9 Desember 2025. December 9, 2025.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the principal
dilakukan atas pokok kepada BCA masing- to BCA amounted to Rp2,000,000 and
masing sebesar Rp2.000.000 dan Rp1.000.000. Rp1,000,000, respectively.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the interest
dilakukan atas bunga kepada PT Bank Central to PT Bank Central Asia Tbk amounted to
Asia Tbk masing-masing sebesar Rp140.491 Rp140,491 and Rp74,661, respectively.
dan Rp74.661.
g. PT Bank Danamon Indonesia Tbk g. PT Bank Danamon Indonesia Tbk
Berdasarkan Perjanjian Kredit No. 886/PK/FI/ Based on Credit Agreement No. 886/PK/FI/
1020 tanggal 22 Oktober 2020, Bank telah 1020 dated October 22, 2020, the Bank has
memperoleh Fasilitas Kredit Berjangka (Fasilitas obtained a Term Credit Facility (KB Facility)
KB) dari PT Bank Danamon Indonesia Tbk from PT Bank Danamon Indonesia Tbk
(Danamon) sebesar Rp500.000 dengan suku (Danamon) in the amount of Rp500,000 with an
bunga yang ditentukan oleh konfirmasi dari interest rate determined by Danamon
Danamon. Jangka waktu fasilitas 12 (dua belas) confirmation. The term of the facility is 12
bulan dan bersifat berulang (revolving). Fasilitas (twelve) months and revolving. This facility is
ini digunakan untuk membiayai modal kerja used to finance the Bank's working capital.
Bank.
Bank dan Danamon telah menandatangani The Bank and Danamon signed an Amendment
Perjanjian Perubahan terhadap Perjanjian Kredit Agreement to Credit Agreement No. 508/PP/
No. 508/PP/EB/0821 tanggal 27 Agustus 2021 EB/0821 dated August 27, 2021 in lieu of Credit
sebagai pengganti Perjanjian Kredit No. 886/ Agreement No. 886/PK/FI/1020 dated
PK/FI/1020 tanggal 22 Oktober 2020. Perubahan October 22, 2020. Changes to the Credit
Perjanjian Kredit tersebut sebagai berikut: Agreement are as follows:
1. Memperpanjang jangka waktu Fasilitas KB 1. Extending the term of the KB Facility for a
untuk jangka waktu 12 (dua belas) bulan period of 12 (twelve) months from
sejak 22 Oktober 2021 sampai 22 Oktober October 22, 2021 to October 22, 2022
2022 (revolving); dan (revolving); and
- 130 -
Page 621
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
g. PT Bank Danamon Indonesia Tbk (lanjutan) g. PT Bank Danamon Indonesia Tbk
(continued)
2. Menambah plafon Fasilitas KB yang semula 2. Increase the plafond of KB Facilities from
sebesar Rp500.000 menjadi sebesar Rp500,000 to Rp1,000,000.
Rp1.000.000.
Bank dan Danamon telah menandatangani The Bank and Danamon have signed several
beberapa kali perubahan terhadap perjanjian amendments to the credit agreement, including
kredit melalui surat permohonan perpanjangan through the letter of credit term extension
jangka waktu kredit No. B.B.587/ARO/EB/1022 request No. B.B.587/ARO/EB/1022 dated
tanggal 18 Oktober 2022, dan mengalami October 18, 2022, and further amendments
perubahan kembali pada perjanjian kredit No. under credit agreement No. 189/PP/EB/0623
189/PP/EB/0623 tanggal 22 Juni 2023. dated June 22, 2023. Changes to the Credit
Perubahan Perjanjian Kredit tersebut sebagai Agreement are as follows:
berikut:
1. Memperpanjang jangka waktu Fasilitas KB 1. Extending the term of the KB Facility for a
untuk jangka waktu 12 (dua belas) bulan period of 12 (twelve) months from
sejak 22 Oktober 2022 sampai 22 Oktober October 22, 2022 to October 22, 2023
2023 (revolving); dan (revolving); and
2. Menambah plafon Fasilitas KB yang semula 2. Increase the plafond of KB Facilities from
sebesar Rp1.000.000 menjadi sebesar Rp1,000,000 to Rp2,000,000.
Rp2.000.000.
Bank dan Danamon telah menandatangani The Bank and Danamon signed an Amendment
Perjanjian Perubahan Terhadap Perjanjian Kredit Agreement to Credit Agreement No. 433/PP/
No. 433/PP/EB/1223 tanggal 22 Desember EB/1223 dated December 22, 2023. Changes
2023. Perubahan Perjanjian Kredit tersebut to the Credit Agreement are as follows:
sebagai berikut:
1. Memperpanjang jangka waktu Fasilitas KB 1. Extending the term of the KB Facility for a
untuk jangka waktu 12 (dua belas) bulan period of 12 (twelve) months from
sejak 22 Oktober 2023 sampai 22 Oktober October 22, 2023 to October 22, 2024
2024 (revolving); dan (revolving); and
2. Mendapatkan fasilitas kredit berjangka 2 2. Obtained term credit facility 2 (KB Facility
(Fasilitas KB 2) sebesar Rp1.000.000. 2) amounting to Rp1,000,000.
Selama periode perjanjian kredit, Bank harus During the period of the Loan, the Bank should
memberitahukan secara tertulis dan/atau tidak notify in writing and/or not in writing to
tertulis kepada Danamon untuk melakukan hal- Danamon to carry out the following activities,
hal antara lain sebagai berikut: among others:
i. Denda atas keterlambatan pembayaran dan i. Penalty for late payment and accelerated
percepatan pembayaran masing-masing payment of 3%, respectively;
sebesar 3%;
ii. Memberikan laporan keuangan yang telah ii. Provide audited/in-house financial
diaudit/in-house; statement;
iii. Menginformasikan kepada Danamon apabila iii. Inform Danamon if there is a change in
terjadi perubahan usaha/sesuatu yang dapat business/something that may change the
mengubah usaha atau kekayaan Bank, business or assets of the Bank, the articles
anggaran dasar dan perubahannya, of association and amendments, changes in
perubahan kepemilikan dan modal disetor ownership and paid-up capital as well as
serta perubahan Dewan Komisaris & Direksi changes in the Board of Commisioners and
Bank; Directors of Bank;
iv. Tunduk pada BMPK (Batas Maksimum iv. Comply to Legal Lending Limit;
Pemberian Kredit);
- 131 -
Page 622
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
g. PT Bank Danamon Indonesia Tbk (lanjutan) g. PT Bank Danamon Indonesia Tbk
(continued)
v. Memastikan kolektibilitas Bank pada masing- v. Ensure that the collectability of Bank on
masing Kreditur tetap pada kolektibilitas 1; each Creditor remains at Collectability 1;
dan and
vi. Menginformasikan jika Bank melakukan vi. Inform if Bank conducts consolidation,
peleburan, penggabungan, pengambilalihan merger, acquisitions or dissolution.
atau pembubaran.
Pada tanggal 14 Juni 2023, Bank telah On June 14, 2023, the Bank has submitted a
menyampaikan pemberitahuan tertulis kepada written notification to Danamon regarding the
Danamon sehubungan dengan perubahan amendment to increase the issued/paid-up
peningkatan modal ditempatkan/disetor capital of PT Bank KB Bukopin Tbk.
PT Bank KB Bukopin Tbk.
Manajemen berpendapat bahwa seluruh Management believes that all compliance
persyaratan kepatuhan telah dipenuhi pada requirements have been met as at the date of
tanggal laporan posisi keuangan konsolidasian. the consolidated statement of financial position.
Selama tahun 2023, Bank melakukan penarikan During 2023, the Bank drew down the loan
pinjaman sebesar Rp720.000 dan amounting to Rp720,000 and USD80,000,000
USD80.000.000 (angka penuh) (Rp1.231.760). (full amount) (Rp1,231,760).
Pada tanggal 12 Februari 2024 dan 2 April 2024, On February 12, 2024, and April 2, 2024, the
Bank telah melunasi pinjaman dalam bentuk Bank settled a loan in USD totaling
USD dengan total sebesar USD80.000.000 USD80,000,000 (full amount) (Rp1,231,760).
(angka penuh) (Rp1.231.760).
Selama tahun 2024, Bank melakukan penarikan During 2024, the Bank drew down the loan
pinjaman sebesar Rp1.500.000. amounting to Rp1,500,00.
Pada tanggal 18 Desember 2024, Bank On December 18 2024, the Bank extended a
memperpanjang fasilitas kredit dari PT Bank credit facility from PT Bank Danamon Indonesia
Danamon Indonesia Tbk sebesar Rp3.000.000 Tbk amounting to Rp3,000,000 with a floating
dengan suku bunga mengambang sebesar interest rate of 7.23%. The term of this facility
7,23%. Jangka waktu fasilitas ini berlangsung lasts until October 22, 2025 and is revolving.
sampai 22 Oktober 2025 dan bersifat berulang This facility is used to finance the Bank's
(revolving). Fasilitas ini digunakan untuk working capital. The principal will be paid at
membiayai modal kerja Bank. Pokok akan maturity while interest payments will be paid
dibayarkan pada saat jatuh tempo sedangkan every quarter.
pembayaran bunga akan dibayarkan setiap
quartal.
Untuk tahun-tahun yang berakhir 31 Desember or the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the principal
dilakukan atas pokok kepada Danamon to Danamon Indonesia amounted to
Indonesia masing-masing sebesar Rp720.000, Rp720.000, USD80.000.000 (Rp1.231.760) and
USD80.000.000 (Rp1.231.760) dan Rp1,000,000, respectively.
RpRp1.000.000.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the interest
dilakukan atas bunga kepada Danamon to Danamon Indonesia amounted to Rp57,040
Indonesia masing-masing sebesar Rp57.040 dan and Rp65,993, respectively.
Rp65.993.
- 132 -
Page 623
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
h. International Finance Corporation h. International Finance Corporation
Pada tanggal 31 Mei 2022, Bank telah On May 31, 2022, the Bank has signed a Bank
menandatangani perjanjian fasilitas pinjaman Bond loan facility agreement from the
Obligasi Bank dari International Finance International Finance Corporation (IFC) to
Corporation (IFC) untuk mendukung Operasi support the Relevant Financing Operations.
Pembiayaan yang Relevan. Pinjaman ini terdiri This loan consists of three facilities, namely:
dari tiga fasilitas, yaitu:
• Fasilitas Tranche 1 senilai Rp178.680 • Tranche 1 facility amounting Rp178,680
dengan suku bunga 7,54% pertahun. Bank with an interest rate of 7.54% per annum.
telah melakukan seluruh penarikan pinjaman The bank has made all loan withdrawals on
pada tanggal 25 Agustus 2022. August 25, 2022.
• Fasilitas Tranche 2 senilai Rp148.200 • Tranche 2 facility amounting Rp148,200
dengan suku bunga 7,54% pertahun. Bank with an interest rate of 7.54% per annum.
telah melakukan seluruh penarikan pinjaman The bank has made all loan withdrawals
pada tanggal 31 Agustus 2022. on August 31, 2022.
• Fasilitas Tranche 3 senilai Rp564.550 • Tranche 3 facility amounting Rp564,550
dengan suku bunga 7,66% pertahun. Bank with an interest rate of 7.66% per annum.
telah melakukan seluruh penarikan pinjaman The bank has made all loan withdrawals
pada tanggal 2 September 2022. on September 2, 2022.
Fasilitas pinjaman ini memiliki tenor 3 (tiga) This loan facility has a tenor of 3 (three) years
tahun dan akan jatuh tempo pada tanggal and will mature on August 25 - September 2,
25 Agustus - 2 September 2025. Pokok akan 2025. The principal will be paid at maturity while
dibayarkan pada saat jatuh tempo sedangkan interest payments will be paid every 6 months.
pembayaran bunga akan dibayarkan setiap 6
bulan.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, tidak ada pembayaran pokok 2023, there has been no payment of principal
kepada IFC. IFC.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the interest
dilakukan atas bunga pinjaman kepada IFC payment to IFC were Rp68,757 and Rp72,098,
adalah sebesar Rp68.757 dan Rp72.098. respectively.
Pada tanggal 13 Februari 2025 Bank telah On February 13, 2025 the Bank has settled this
melakukan pelunasan atas fasilitas ini. facility.
i. Kookmin Bank Co. Ltd., Singapore Branch j. Kookmin Bank Co. Ltd., Singapore Branch
Pada tanggal 10 Juni 2022, Bank telah On June 10, 2022, the Bank has signed a loan
menandatangani perjanjian fasilitas peminjaman facility agreement from the Kookmin Bank Co.
kembali dari Kookmin Bank Co. Ltd., Singapore Ltd., Singapore Branch to support the Relevant
Branch untuk mendukung Operasi Pembiayaan Financing Operations. This loan consists of
yang Relevan. Pinjaman ini terdiri dari tiga three facilities, namely:
fasilitas, yaitu:
• Fasilitas Tranche 1 senilai Rp714.720 • Tranche 1 facility amounting Rp714,720
dengan suku bunga 7,54% per tahun. Bank with an interest rate of 7.54% per year. The
telah melakukan seluruh penarikan bank has made all loan withdrawals on
pinjaman pada tanggal 29 Agustus 2022. August 29, 2022.
- 133 -
Page 624
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
j. Kookmin Bank Co. Ltd., Singapore Branch j. Kookmin Bank Co. Ltd., Singapore Branch
(lanjutan) continued)
• Fasilitas Tranche 2 senilai Rp592.800 • Tranche 2 facility amounting Rp592,800
dengan suku bunga 7,54% per tahun. Bank with an interest rate of 7.54% per year. The
telah melakukan seluruh penarikan bank has made all loan withdrawals on
pinjaman pada tanggal 2 September 2022. September 2, 2022.
• Fasilitas Tranche 3 senilai Rp2.258.200 • Tranche 3 facility amounting Rp2,258,200
dengan suku bunga 7,66% per tahun. Bank with an interest rate of 7.66% per year. The
telah melakukan seluruh penarikan bank has made all loan withdrawals on
pinjaman pada tanggal 6 September 2022. September 6, 2022.
Fasilitas pinjaman ini memiliki tenor 3 (tiga) This loan facility has a tenor of 3 (three) years
tahun dan akan jatuh tempo pada tanggal and will mature on August 29 - September 6,
29 Agustus - 6 September 2025. Pokok akan 2025. The principal will be paid at maturity while
dibayarkan pada saat jatuh tempo sedangkan interest payments will be paid every 6 months.
pembayaran bunga akan dibayarkan setiap
6 bulan.
Bank tidak memberikan jaminan dan komitmen The Bank does not provide any collateral and
apapun atas pinjaman ini. commitment for this loan.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, tidak ada pembayaran pokok 2023, there has been no payment of principal to
kepada Kookmin Bank Co. Ltd., Singapore Kookmin Bank Co. Ltd., Singapore Branch.
Branch.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the interest
dilakukan atas bunga pinjaman kepada Kookmin payment to Kookmin Bank Co. Ltd., Singapore
Bank Co. Ltd., Singapore Branch masing-masing Branch Indonesia were Rp276,138 and
sebesar Rp276.138 dan Rp286.154. Rp286,154, respectively.
k. Kookmin Bank Co. Ltd., Hong Kong Branch k. Kookmin Bank Co. Ltd., Hong Kong Branch
Pada tanggal 29 Juni 2022, Bank telah On June 29, 2022, the Bank has signed a loan
menandatangani perjanjian fasilitas pinjaman facility agreement from Kookmin Bank Co. Ltd.,
dari Kookmin Bank Co. Ltd., Hong Kong Branch Hong Kong Branch to finance general working
untuk membiayai kebutuhan modal kerja umum capital needs and strengthen the long-term
dan memperkuat struktur permodalan jangka capital structure. The total plafond for the facility
panjang. Jumlah plafon keseluruhan dari fasilitas amounting Rp3,000,000.
sebesar Rp3.000.000.
Fasilitas pinjaman ini memiliki tenor 7 (tujuh) This loan facility has a tenor of 7 (seven) years
tahun dan akan jatuh tempo pada tanggal and will mature on June 30, 2029. The principal
30 Juni 2029. Pokok akan dibayarkan pada saat will be paid at maturity while interest payments
jatuh tempo sedangkan pembayaran bunga akan will be paid every 3 months.
dibayarkan setiap 3 bulan.
Bank tidak memberikan jaminan dan komitmen The Bank does not provide any collateral and
apapun atas pinjaman ini. commitment for this loan.
Untuk dan tahun-tahun yang berakhir For the years ended December 31, 2024 and
31 Desember 2024 dan 2023, tidak ada 2023, there has been no payment of principal to
pembayaran pokok kepada Kookmin Bank Co. Kookmin Bank Co. Ltd., Hong Kong Branch.
Ltd., Hong Kong Branch.
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2024 and
2024 dan 2023, total pembayaran yang 2023, the total payments made for the interest
dilakukan atas bunga pinjaman kepada Kookmin payment to Kookmin Bank Co. Ltd., Hong Kong
Bank Co. Ltd., Hong Kong Branch masing- Branch Indonesia were Rp288,733 and
masing sebesar Rp288.733 dan Rp287.952. Rp287,952, respectively.
- 134 -
Page 625
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
23. Pinjaman yang Diterima (lanjutan) 23. Borrowings (continued)
l. The Korea Development Bank, Singapore l. The Korea Development Bank, Singapore
Branch Branch
Pada tanggal 1 April 2024, Bank telah On April 1, 2024, the Bank has signed a loan
menandatangani perjanjian fasilitas pinjaman facility agreement from The Korea Development
dari The Korea Development Bank, Singapore Bank, Singapore Branch to finance general
Branch untuk membiayai kebutuhan modal kerja working capital needs The total plafond for the
umum jumlah plafon keseluruhan dari fasilitas facility amounting USD300,000,000 (full
sebesar USD300.000.000 (angka penuh). amount).
Fasilitas pinjaman ini memiliki tenor 5 (lima) This loan facility has a tenor of 5 (five) years
tahun dan akan jatuh tempo pada tanggal and will mature on April 1, 2029. The principal
1 April 2029. Pokok akan dibayarkan pada saat will be paid at maturity while interest payments
jatuh tempo sedangkan pembayaran bunga akan will be paid every 3 months.
dibayarkan setiap 3 bulan.
Fasilitas pinjaman telah dijamin dengan Standby The loan facility has been secured by a
Letter of Credit (SBLC) yang diterbitkan oleh KB Standby Letter of Credit (SBLC) issued by KB
Kookmin Bank, Singapore Branch, yang Kookmin Bank, Singapore Branch, providing
menyediakan perlindungan menyeluruh hingga the aggregate coverage up to
USD300.000.000 (angka penuh). SBLC ini USD300,000,000 (full amount). This SBLC
memberikan jaminan pembayaran kepada pihak provides a payment guarantee to the lender,
pemberi kredit, memastikan bahwa kewajiban ensuring that the credit obligations will be
kredit akan terpenuhi sesuai dengan ketentuan fulfilled in accordance with the applicable terms.
yang berlaku.
Untuk periode yang berakhir 31 Desember 2024 For the year ended December 31, 2024 there
tidak ada pembayaran pokok kepada The Korea has been no payment made for the principal
Development Bank, Singapore Branch. payment to The Korea Development Bank,
Singapore Branch.
Untuk tahun yang berakhir 31 Desember 2024 For the year ended December 31, 2024 the
total pembayaran yang dilakukan atas bunga total payment made for the interest payment to
pinjaman kepada The Korea Development Bank, The Korea Development Bank, Singapore
Singapore Branch adalah sebesar Branch were USD9,049,648 (full amount)
USD9.049.648 (angka penuh) (Rp145.654). (Rp145,654).
m. Lain-lain m. Others
Pinjaman lain-lain adalah pinjaman yang diterima Other borrowings represent borrowings
oleh PT KB Bukopin Finance (entitas anak) received by PT KB Bukopin Finance
dalam Rupiah yang berasal dari: (a subsidiary) in Rupiah from:
2024 2023
Pihak ketiga: Third parties:
PT Bank Oke Indonesia Tbk 94.895 - PT Bank Oke Indonesia Tbk
Total 94.895 - Total
PT Bank Oke Indonesia Tbk PT Bank Oke Indonesia Tbk
Pada tanggal 8 Oktober 2024, entitas anak On October 8 2024, the subsidiary obtained a
memperoleh fasilitas Pinjaman Modal Kerja - Working Capital - Installment Loan facility with
Installment dengan sifat kredit Non-Revolving, Non-Revolving credit characteristics, from Bank
dari Bank Oke, dengan maksimum pinjaman Oke, with a maximum loan of
sebesar Rp100.000.000.000. (angka penuh) Rp100,000,000,000 (full amount). This facility is
Fasilitas ini digunakan untuk tambahan modal used for additional working capital for
kerja untuk penyaluran pembiayaan pada distribution of financing to Corporate Financing,
Pembiayaan Corporate, Pembiayaan Usaha Financing for Micro, Small and Medium
Mikro, Kecil Menengah (UMKM) atau Koperasi Enterprises (MSMEs) or Cooperatives for
Usaha Mikro, Keci Menengah atau Penduduk Micro, Small and Medium Enterprises or Low
Berpenghasilan Rendah (PBR). Fasilitas Income Residents (PBR). This loan facility
pinjaman ini dikenakan bunga sebesar 8,75% bears interest of 8.75% per year. The term of
per tahun. Jangka waktu perjanjian kredit 36 the credit agreement is 36 months.
bulan.
- 135 -
Page 626
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
24. Surat Berharga yang Diterbitkan 24. Marketable Securities Issued
a. Berdasarkan jenis a. By type
31 Desember/December 31, 2024
Jangka waktu Tingkat bunga
suku bunga/ per tahun/ Nilai tercatat/
Wali amanat/ Peringkat/ Jatuh tempo/ Interest rate Interest rate Carrying
Arranger Rating Maturity period per annum amount
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2026/ Bank KB Bukopin
Seri A (Persero) Tbk (Pefindo) September 9, 2026 60 8 315.000 Tranche I Year 2021 A Series
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2028/ Bank KB Bukopin
Seri B (Persero) Tbk (Pefindo) September 9, 2028 84 8,9 685.000 Tranche I Year 2021 B Series
Obligas Senior Hongkong and Shelf-registered
Global Bonds Shanghai Banking BBB 30 Oktober 2027/ Global Bonds
Tahun 2024 Corporation Limited (Fitch) October 30, 2027 36 5.658 4.828.500 Year 2024
Dikurangi: Biaya emisi Less: Unamortized
yang belum diamortisasi (38.342) issuance cost
5.790.158
31 Desember/December 31, 2023
Jangka waktu Tingkat bunga
suku bunga/ per tahun/ Nilai tercatat/
Wali amanat/ Peringkat/ Jatuh tempo/ Interest rate Interest rate Carrying
Arranger Rating Maturity period per annum amount
Rupiah: Rupiah:
Obligasi Subordinasi Shelf-registered
Berkelanjutan II Subordinated Bond II
Bank KB Bukopin PT Bank Mandiri idA- 28 Februari 2024/ Bank KB Bukopin
Tahap II Tahun 2017 (Persero) Tbk (Pefindo) February 28, 2024 84 11 1.405.000 Tranche II Year 2017
Obligasi Senior Shelf-registered
Berkelanjutan I Senior Bond I
Bank KB Bukopin PT Bank Mandiri idnAAA 9 September 2024/ Bank KB Bukopin
Tahap I Tahun 2021 (Persero) Tbk (Fitch) September 9, 2024 36 6,25 1.000.000 Tranche I Year 2021
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2026/ Bank KB Bukopin
Seri A (Persero) Tbk (Pefindo) September 9, 2026 60 8 315.000 Tranche I Year 2021 A Series
Obligasi Subordinasi
Berkelanjutan III Shelf-registered
Bank KB Bukopin Subordinated Bond III
Tahap I Tahun 2021 PT Bank Mandiri idAA 9 September 2028/ Bank KB Bukopin
Seri B (Persero) Tbk (Pefindo) September 9, 2028 84 8,9 685.000 Tranche I Year 2021 B Series
Dikurangi: Biaya emisi Less: Unamortized
yang belum diamortisasi (7.412) issuance cost
3.397.588
Pada tanggal 28 Februari 2017, Bank On February 28, 2017, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Subordinated Bond II Bank KB
Subordinasi Berkelanjutan II Bank KB Bukopin Bukopin Tranche II Year 2017 amounting to
Tahap II tahun 2017 sebesar Rp1.405.000 Rp1,405,000 with 11% fixed interest per annum
dengan tingkat bunga tetap sebesar 11% per and has 7 (seven) years tenor since issuance
tahun dan berjangka waktu 7 (tujuh) tahun sejak date. The bond is listed on the Indonesia Stock
tanggal emisi. Obligasi ini dicatat di Bursa Efek Exchange. The bond’s interest will be paid on
Indonesia. Bunga obligasi dibayarkan setiap 3 quarterly basis.
(tiga) bulan.
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 29 Mei 2017, May 29, 2017, while the last interest payment
sedangkan pembayaran bunga obligasi terakhir and due date of the bond’s principal will be
sekaligus jatuh tempo pokok obligasi akan made on February 28, 2024 (on February 27,
dilakukan pada tanggal 28 Februari 2024 (pada 2024, the Bank has repaid the Bonds).
tanggal 27 Februari 2024 Bank telah melunasi
Obligasi tersebut).
Pada tanggal 9 September 2021, Bank On September 9, 2021, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Bond I Bank KB Bukopin Tranche I
Berkelanjutan I Bank KB Bukopin Tahap I tahun Year 2021 amounting to Rp1,000,000 with
2021 sebesar Rp1.000.000 dengan tingkat 6.25% fixed interest per annum and has 3
bunga tetap sebesar 6,25% per tahun dan (three) years tenor since issuance date. The
berjangka waktu 3 (tiga) tahun sejak tanggal bond is listed on the Indonesia Stock
emisi. Obligasi ini dicatat di Bursa Efek Exchange. The bond’s interest will be paid on
Indonesia. Bunga obligasi dibayarkan setiap 3 quarterly basis.
(tiga) bulan.
- 136 -
Page 627
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
24. Surat Berharga yang Diterbitkan (lanjutan) 24. Marketable Securities Issued (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 9 Desember 2021, December 9, 2021, while the last interest
sedangkan pembayaran bunga obligasi terakhir payment and due date of the bond’s principal
sekaligus jatuh tempo pokok obligasi akan will be made on September 9, 2024. (on
dilakukan pada tanggal 9 September 2024. September 6, 2024, the Bank has repaid the
(pada tanggal 6 September 2024 Bank telah Bonds).
melunasi Obligasi tersebut).
Pada tanggal 9 September 2021, Bank On September 9, 2021, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Subordinated Bond III Bank KB
Subordinasi Berkelanjutan III Bank KB Bukopin Bukopin Tranche I Year 2021 Series A
Tahap I tahun 2021 Seri A sebesar Rp315.000 amounting to Rp315,000 with 8% fixed interest
dengan tingkat bunga tetap sebesar 8% per per annum and has 5 (five) years tenor since
tahun dan berjangka waktu 5 (lima) tahun sejak issuance date. The bond is listed on the
tanggal emisi. Obligasi ini dicatat di Bursa Efek Indonesia Stock Exchange. The bond’s interest
Indonesia. Bunga obligasi dibayarkan setiap 3 will be paid on quarterly basis.
(tiga) bulan.
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 9 Desember 2021, December 9, 2021, while the last interest
sedangkan pembayaran bunga obligasi terakhir payment and due date of the bond’s principal
sekaligus jatuh tempo pokok obligasi akan will be made on September 9, 2026.
dilakukan pada tanggal 9 September 2026.
Pada tanggal 9 September 2021, Bank On September 9, 2021, the Bank issued Shelf-
menerbitkan dan mencatatkan Obligasi registered Subordinated Bond III Bank KB
Subordinasi Berkelanjutan III Bank KB Bukopin Bukopin Tranche I Year 2021 Series B
Tahap I tahun 2021 Seri B sebesar Rp685.000 amounting to Rp685,000 with 8.9% fixed
dengan tingkat bunga tetap sebesar 8,9% per interest per annum and has 7 (seven) years
tahun dan berjangka waktu 7 (tujuh) tahun tenor since issuance date. The bond is listed on
sejak tanggal emisi. Obligasi ini dicatat di Bursa the Indonesia Stock Exchange. The bond’s
Efek Indonesia. Bunga obligasi dibayarkan interest will be paid on quarterly basis.
setiap 3 (tiga) bulan.
Pembayaran bunga obligasi pertama telah The first interest payment was made on
dilakukan pada tanggal 9 Desember 2021, December 9, 2021, while the last interest
sedangkan pembayaran bunga obligasi terakhir payment and due date of the bond’s principal
sekaligus jatuh tempo pokok obligasi akan will be made on September 9, 2028.
dilakukan pada tanggal 9 September 2028.
Pada tanggal 30 Oktober 2024, Bank On October 30, 2024, the Bank issued Shelf
menerbitkan dan mencatatkan Obligasi Senior registered Senior Unsecured Notes (Global
Unsecured Notes sebesar USD 300.000.000 Bonds) amounting to USD 300.000.000
(angka penuh) (Rp4.828.500) dengan tingkat (full amount) (Rp4,828,500) which bears fixed
bunga tetap sebesar 5,658% per tahun dan interest rate of 5.658% per annum and has 3
berjangka waktu 3 (tiga) tahun sejak tanggal (three) years tenor since issuance date. The
emisi. Obligasi ini dicatat di Bursa Efek bond is listed on the Singapore Stock
Singapura. Bunga obligasi dibayarkan setiap 6 Exchange. The bond's interest will be paid on
(enam) bulan. semi annual basis.
Pembayaran bunga obligasi pertama akan The first bond interest payment will be made on
dilakukan pada tanggal 30 April 2025, April 30, 2025, while the last interest payment
sedangkan pembayaran bunga obligasi terakhir and due date of bond’s principal will be made
sekaligus jatuh tempo pokok obligasi akan on October 30, 2027.
dilakukan pada tanggal 30 Oktober 2027.
Bank menerbitkan obligasi senior dan obligasi The Bank issued senior bond and subordinated
subordinasi untuk mengembangkan bond to expand its financing and to strengthen
pembiayaan dan memperkuat struktur long term funding structure of the Bank.
pendanaan jangka panjang Bank.
- 137 -
Page 628
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
24. Surat Berharga yang Diterbitkan (lanjutan) 24. Marketable Securities Issued (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Obligasi subordinasi ini tidak dijamin dengan The subordinated bond is not guaranteed with
suatu agunan khusus, akan tetapi dijamin specific collateral, but guaranteed with all
dengan seluruh harta kekayaan Bank, yang assets of the Bank, that exist in the present or
telah ada maupun yang akan ada di kemudian in the future, whether fixed or non-fixed assets
hari, baik barang bergerak maupun barang in accordance with the provisions of article 1131
tidak bergerak sesuai dengan ketentuan dalam and 1132 of the Civil Laws.
pasal 1131 dan 1132 Kitab Undang-undang
Hukum Perdata.
Perjanjian obligasi subordinasi mencakup The subordinated bond agreement includes
beberapa pembatasan, antara lain mengenai several covenants, such as, the prohibition of
larangan pengurangan modal dasar, modal reduction of authorized capital, issued and paid-
ditempatkan dan modal disetor, penggabungan up capital, merger, related party transactions,
dan atau peleburan usaha, transaksi dengan borrowings and bonds issuance.
pihak berelasi, pinjaman dan penerbitan
obligasi.
Untuk tahun yang berakhir 31 Desember 2024, For the year ended December 31, 2024, the
Bank telah memenuhi ketentuan tentang Bank has fulfilled the clauses related to the
pembatasan kewajiban sebagaimana covenant and obligations according to the
disepakati dalam Perjanjian Perwaliamanatan. Bonds Trustee Agreements.
Untuk tahun yang berakhir 31 Desember 2024, For the year ended December 31, 2024, the
Bank telah melakukan pembayaran bunga Bank has paid the interest of the bond on a
obligasi secara tepat waktu. timely basis.
b. Berdasarkan mata uang b. By currency
2024 2023
Rupiah 1.000.000 3.405.000 Rupiah
Mata uang asing: Foreign currencies:
Dolar Amerika Serikat 4.828.500 - United States Dollar
5.828.500 3.405.000
Dikurangi : Biaya emisi Less : Unamortized
yang belum diamortisasi (38.342) (7.412) issuance cost
5.790.158 3.397.588
25. Estimasi Kerugian Komitmen dan Kontinjensi 25. Estimated Losses On Commitments and
Contingencies
a. Estimasi kerugian komitmen dan kontinjensi a. Estimated losses on commitments and
contingencies
2024 2023
Fasilitas kredit yang diberikan
dan pembiayaan/piutang Unused loans and sharia
syariah yang financing/receivables
belum digunakan 15.567 19.672 facilities
Bank Garansi yang diterbitkan 1.379 2.712 Bank Guarantees issued
L/C tidak dapat dibatalkan 371 318 Irrevocable L/C
17.317 22.702
- 138 -
Page 629
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
25. Estimasi Kerugian Komitmen dan Kontinjensi 25. Estimated Losses On Commitments and
(lanjutan) Contingencies (continued)
b. Perubahan estimasi kerugian komitmen dan b. Movements in the estimated losses on
kontinjensi commitments and contingencies
2024 2023
Saldo Awal 22.702 24.701 Beginning balance
Penyisihan pembentukan Provision of additional
(pembalikan) cadangan (reversal) of allowance
selama tahun berjalan (5.385) (1.999) during the years
Saldo akhir 17.317 22.702 Ending Balance
26. Liabilitas Lain-Lain 26. Other Liabilities
2024 2023
Pihak ketiga Third parties
Rupiah: Rupiah:
Titipan debitur 316.037 380.088 Debtor’s deposits
Utang kesejahteraan karyawan 190.519 206.372 Employee benefits payable
Bunga masih harus dibayar 131.655 151.367 Interest payables
Liabilitas estimasi untuk Estimated liability for
kesejahteraan employee service
karyawan (Catatan 37) 103.564 100.344 entitlements (Note 37)
Setoran jaminan 20.965 30.700 Guarantee deposits
Lain-lain 726.245 669.941 Others
1.488.985 1.538.812
Mata uang asing: Foreign currencies:
Bunga masih harus dibayar 144.579 26.221 Interest payables
Setoran jaminan - 130 Guarantee deposits
Lain-lain 4.838 4.977 Others
149.417 31.328
Total 1.638.402 1.570.140 Total
Utang kesejahteraan karyawan meliputi Employee benefits payable represents accrual for
pencadangan tunjangan, bonus dan tantiem. allowances, bonus and tantiem.
Bunga masih harus dibayar merupakan beban Interests payable represent interest expense for
bunga simpanan nasabah, simpanan dari bank lain, customer deposits, deposits from other banks,
pinjaman yang diterima, dan surat berharga yang borrowings, and securities issued.
diterbitkan.
Titipan debitur merupakan dana dari debitur untuk Debtor’s deposit represents fund from debtors for
administrasi kredit, seperti biaya notaris dan loan administration, such as notary and insurance
asuransi, yang akan dibayarkan kepada pihak expenses, which will be paid to third parties.
ketiga.
Setoran jaminan merupakan titipan debitur terkait Guarantee deposits represent debtor’s funds for
dengan penerbitan Bank garansi, Letters of Credit, issuance of Bank guarantee, Letters of Credit,
Surat Kredit Berdokumen Dalam Negeri (SKBDN), Domestic Letters of Credit (SKBDN), and safe
dan safe deposit box. deposit box.
Lain-lain terdiri dari pendapatan provisi Letters of Others consist of fees and commission from Letters
Credit yang diamortisasi sesuai dengan jangka of Credit which are amortized during the period and
waktu dan lain-lain. others.
- 139 -
Page 630
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
27. Ekuitas 27. Equity
a. Modal saham a. Share capital
Dana Setoran Modal Capital Deposit Fund
Pada 19 Desember 2022, Bank mengirimkan On December 19, 2022, the Bank sent a
Surat Permohonan kepada Otoritas Jasa Request for Approval Letter to the Financial
keuangan dengan perihal Permohonan Services Authority regarding the Approval
Persetujuan Pengakuan Dana Setoran Modal Request for the Recognition of Deposit Funds
PUT VII sebagai Modal Inti (Tier 1), dan pada for LPO VII Capital as Core Capital (Tier 1), and
20 Desember 2022 OJK menyetujui on December 20, 2022, OJK approved the Bank
permohonan Bank untuk Dana Setoran Modal application for Deposit Funds for LPO VII
PUT VII sebagai Modal Inti (Tier 1). Capital as Core Capital (Tier 1).
Total Dana Setoran Modal yang disetujui OJK The total Capital Deposit Fund approved by
pada Modal Inti (Tier 1) adalah sebesar OJK for Core Capital (Tier 1) is Rp3,000,000
Rp3.000.000 yang akan dicatatkan pada Modal which will be recorded in the Bank Core Capital
Inti (Tier 1) Bank. Dana Setoran Modal sebesar (Tier 1). The Capital Deposit Fund of
Rp3.000.000 tersebut telah disetorkan pada Rp3,000,000 was paid on December 19, 2022
tanggal 19 Desember 2022 dan telah dicatat and has been recorded as an advance for future
sebagai uang muka setoran modal. Pada tahun shares subscription. On 2023 the capital
2023 uang muka modal tersebut telah advance had been realized into issued and
direalisasikan menjadi modal ditempatkan dan paid-up capital.
disetor.
Penawaran Umum Terbatas (PUT) VII Limited Public Offering (LPO) VII
Berdasarkan surat OJK No. S-113/D.04/2023 Based on OJK’s letter No. S-113/D.04/2023
tanggal 5 Mei 2023, Bank telah mendapat dated May 5, 2023, the Bank has received an
Pernyataan Efektif pelaksanaan PUT VII dari Effective Statement of LPO VII Implementation
OJK. from OJK.
Bank menerbitkan 119.999.999.692 (nilai The Bank issued 119,999,999,692 (full amount)
penuh) lembar saham kelas B dengan nilai class B shares with nominal value of Rp100 (full
nominal Rp100 (nilai penuh) per lembar saham amount) per share with Exercise Price of Rp100
dengan Harga Pelaksanaan Rp100 (nilai (full amount) per share for a total of
penuh) per lembar saham sehingga seluruhnya Rp11,999,999,969,200 (full amount).
berjumlah Rp11.999.999.969.200 (nilai penuh).
Dana yang berhasil dihimpun dalam PUT VII Total fund that has been gathered from LPO VII
sebesar Rp11.999.999.969.200 (nilai penuh) amounting to Rp11,999,999,969,200 (full
yang dicatat dalam Modal Disetor di posisi amount) is recognized as Additional paid-in
ekuitas yang sudah termasuk uang muka capital in the Bank’s Equity which has been
setoran modal yang telah dikonversi menjadi included in the realized capital advance into
modal disetor sebesar Rp3.000.000 pada issued and paid-up capital amounting to
tanggal 5 Mei 2023. Rp3,000,000 at May 5, 2023.
Berdasarkan hasil keputusan rapat Dewan Based on the decisions of the Board of Directors
Direksi dan Dewan Komisaris yang dinyatakan and Board of Commissioners meetings which
dalam akta notaris No. 33 tanggal 9 Juni 2023 were covered by notarial deed No. 33 dated
dari Notaris Aulia Taufani, S.H., jumlah modal June 9, 2023 of Notary Aulia Taufani, SH, the
ditempatkan dan disetor penuh terdiri dari number of fully paid capital consists of
21.337.978 saham kelas A dengan total 21,337,978 common A shares with a total value
sebesar Rp213.379.780.000 (nilai penuh) dan of Rp213,379,780,000 (full amount) and
187.866.201.892 saham kelas B dengan total 187,866,201,892 common B shares with a total
sebesar Rp18.786.620.189.200 (nilai penuh). value of Rp18,786,620,189,200 (full amount).
Perubahan ini telah diterima oleh Menteri These changes have been accepted by the
Hukum dan Hak Asasi Manusia Republik Minister of Justice and Human Rights of the
Indonesia dengan Surat Keputusan No. AHU- Republic of Indonesia with Decision Letter No.
AH.01.03-0075748 tanggal 12 Juni 2023. AHU-AH.01.03-0075748 dated June 12, 2023.
- 140 -
Page 631
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
27. Ekuitas (lanjutan) 27. Equity (continued)
a. Modal saham (lanjutan) a. Share capital (continued)
Penawaran Umum Terbatas (PUT) VII Limited Public Offering (LPO) VII (continued)
(lanjutan)
Susunan pemegang saham Bank pada tanggal The Bank’s shareholders as at December 31,
31 Desember 2024 sebagai berikut: 2024 are as follows:
Persentase Jumlah Modal
Jumlah Saham Kepemilikan Ditempatkan
(Nilai Penuh)/ 31 Des 2024/ dan Disetor
Number of Percentage of Penuh/Issued
Shares Ownership and Fully
(Full Amount) Dec 31, 2024 Paid Capital
I. Saham Biasa Kelas A I. Common A Shares
(Rp10.000 (nilai penuh) (Rp10,000 (full amount)
per lembar saham) per share)
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 4.736.255 0,00 % 47.363 (Persero)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 16.601.723 0,01 % 166.017 less than 5%)
Total saham biasa kelas A 21.337.978 0,01 % 213.380 Total common A shares
II. Saham Biasa Kelas B II. Common B Shares
(Rp100 (nilai penuh) (Rp100 (full amount)
per lembar saham) per share)
Kookmin Bank Co., Ltd 125.655.736.951 66,87 % 12.565.574 Kookmin Bank Co., Ltd
STIC Eugene Star Holdings Inc 31.900.000.000 16,98 % 3.190.000 STIC Eugene Star Holdings Inc
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 1.034.232.376 0,55 % 103.423 (Persero)
Jung Ho Han (Direktur) 11.983.400 0,00 % 1.198 Jung Ho Han (Director)
Woo Yeul Lee (Direktur Utama) 11.801.000 0,00 % 1.180 Woo Yeul Lee (President Director)
Robby Mondong Robby Mondong
(Wakil Direktur Utama) 5.107.000 0,00 % 511 (Deputy President Director)
Helmi Fahrudin (Direktur) 2.483.951 0,00 % 248 Helmi Fahrudin (Director)
Seng Hyup Shin Seng Hyup Shin
(Wakil Komisaris Utama) 2.300.000 0,00 % 230 (Deputy President Commisioner)
Dodi Widjajanto (Direktur) 2.000.088 0,00 % 200 Dodi Widjajanto (Director)
Henry Sawali (Direktur) 1.600.000 0,00 % 160 Henry Sawali (Director)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 29.238.957.126 15,59 % 2.923.896 less than 5%)
Total saham biasa kelas B 187.866.201.892 99,99 % 18.786.620 Total common B shares
Total saham biasa 187.887.539.870 100,00 % 19.000.000 Total common shares
Susunan pemegang saham Bank pada tanggal The Bank’s shareholders as at December 31,
31 Desember 2023 sebagai berikut: 2023 are as follows:
Persentase Jumlah Modal
Jumlah Saham Kepemilikan Ditempatkan
(Nilai Penuh)/ 31 Des 2023/ dan Disetor
Number of Percentage of Penuh/Issued
Shares Ownership and Fully
(Full Amount) Dec 31, 2023 Paid Capital
I. Saham Biasa Kelas A I. Common A Shares
(Rp10.000 (nilai penuh) (Rp10,000 (full amount)
per lembar saham) per share)
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 4.736.255 0,00 % 47.363 (Persero)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 16.601.723 0,01 % 166.017 less than 5%)
Total saham biasa kelas A 21.337.978 0,01 % 213.380 Total common A shares
- 141 -
Page 632
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
27. Ekuitas (lanjutan) 27. Equity (continued)
a. Modal saham (lanjutan) a. Share capital (continued)
Penawaran Umum Terbatas (PUT) VII Limited Public Offering (LPO) VII (continued)
(lanjutan)
Persentase Jumlah Modal
Jumlah Saham Kepemilikan Ditempatkan
(Nilai Penuh)/ 31 Des 2023/ dan Disetor
Number of Percentage of Penuh/Issued
Shares Ownership and Fully
(Full Amount) Dec 31, 2023 Paid Capital
II. Saham Biasa Kelas B II. Common B Shares
(Rp100 (nilai penuh) Rp100 (full amount)
per lembar saham) per share)
Kookmin Bank Co., Ltd 125.655.736.951 66,87 % 12.565.574 Kookmin Bank Co., Ltd
STIC Eugene Star Holdings Inc 31.900.000.000 16,98 % 3.190.000 STIC Eugene Star Holdings Inc
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 1.034.232.376 0,55 % 103.423 (Persero)
Woo Yeul Lee (Direktur Utama) 8.500.000 0,01 % 850 Woo Yeul Lee (President Director)
Koperasi Pegawai Bulog Koperasi Pegawai Bulog
Seluruh Indonesia 5.382.249 0,00 % 538 Seluruh Indonesia
Seng Hyup Shin (Direktur) 2.300.000 0,00 % 230 Seng Hyup Shin (Director)
Robby Mondong Robby Mondong
(Wakil Direktur Utama) 1.107.000 0,00 % 111 (Deputy President Director)
Dodi Widjajanto (Direktur) 1.000.088 0,00 % 100 Dodi Widjajanto (Director)
Yohanes Suhardi (Direktur) 574.800 0,00 % 57 Yohanes Suhardi (Director)
Helmi Fahrudin (Direktur) 482.951 0,00 % 48 Helmi Fahrudin (Director)
Henry Sawali (Direktur) 200.000 0,00 % 20 Henry Sawali (Director)
Masyarakat (masing-masing Public (Individual ownership of
kepemilikan kurang dari 5%) 29.256.685.477 15,58 % 2.925.669 less than 5%)
Total saham biasa kelas B 187.866.201.892 99,99 % 18.786.620 Total common B shares
Total saham biasa 187.887.539.870 100,00 % 19.000.000 Total common shares
Semua saham yang dikeluarkan oleh Bank All shares issued by the Bank entitle the
adalah saham atas nama dan setiap saham holder to have 1 (one) vote per share.
mempunyai 1 (satu) hak suara.
b. Tambahan modal disetor - neto b. Additional paid-in capital - net
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: as follow:
Tambahan modal disetor yang berasal dari
Penawaran saham perdana - neto 184.694 Additional paid-in-capital from IPO - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2006 184.694 - net as at December 31, 2006
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 33.138 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital - net
tanggal 31 Desember 2007 217.832 as at December 31, 2007
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 578 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2008 218.410 - net as at December 31, 2008
- 142 -
Page 633
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
27. Ekuitas (lanjutan) 27. Equity (continued)
b. Tambahan modal disetor - neto (lanjutan) b. Additional paid-in capital - net (continued)
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: (lanjutan) as follow: (continued)
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas I - neto 82.647 Limited Public Offering I - net
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 3.133 the exercise of share options - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2009 304.190 - net as at December 31, 2009
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 55.439 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2010 359.629 - net as at December 31, 2010
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas II - neto 727.852 Limited Public Offering II - net
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 6.838 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2011 1.094.319 - net as at December 31, 2011
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 5.686 the exercise of share options - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2012 1.100.005 - net as at December 31, 2012
Tambahan modal disetor yang berasal dari Additional paid-in-capital from Limited
Penawaran Umum Terbatas III - neto 281.522 Public Offering III - net
Tambahan modal disetor yang berasal dari Additional paid-in-capital arising from
eksekusi opsi saham - neto 3.915 the exercise of share options - net
Pembalikan cadangan opsi saham Reversal of share option reverse
yang telah gugur 8.599 which has been forfeited
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2013 1.394.041 - net as at December 31, 2013
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas III - neto 330.028 Limited Public Offering III - net
Saldo tambahan modal disetor - neto pada Balance of additional paid-in-capital
tanggal 31 Desember 2014 1.724.069 - net as at December 31, 2014
Tambahan modal disetor yang berasal dari Additional paid-in-capital from Limited
Penawaran Umum Terbatas IV - neto 1.199.869 Public Offering IV - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2018 2.923.938 - net as at December 31, 2018
- 143 -
Page 634
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
27. Ekuitas (lanjutan) 27. Equity (continued)
b. Tambahan modal disetor - neto (lanjutan) b. Additional paid-in capital - net (continued)
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: (lanjutan) as follow: (continued)
Tambahan modal disetor yang berasal dari Additional paid-in-capital from
Penawaran Umum Terbatas V - neto 372.861 Limited Public Offering V - net
Tambahan modal disetor yang berasal Additional paid-in-capital from
dari PMTHMETD - neto 1.472.452 Private Placement - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2020 4.769.251 - net as at December 31, 2020
Tambahan modal disetor yang berasal Additional paid-in-capital from
dari Penawaran Umun Terbatas VI - neto 3.517.177 Limited Public Offering VI - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2022 dan - net as at December 31, 2022 and
31 Desember 2021 8.286.428 December 31, 2021
Penggunaan tambahan modal disetor Use of additional paid-in capital
yang digunakan untuk biaya Penawaran used for Limited Public Offering
Umum Terbatas VII - neto (60.661) costs VII - net
Saldo tambahan modal disetor - neto Balance of additional paid-in-capital
pada tanggal 31 Desember 2024 - net as at December 31, 2024
and 2023 8.225.767 and 2023
Tambahan modal disetor berupa agio saham Additional paid-in capital arise from issuance of
berasal dari penerbitan saham pada saat IPO, shares in IPO, LPO I, LPO II, LPO III, LPO IV,
PUT I, PUT II, PUT III, PUT IV, PUT V, LPO V, PP, LPO VI and LPO VII are as follow:
PMTHMETD, PUT VI dan PUT VII sebagai
berikut:
Harga Penawaran
(Nilai Penuh)
per Saham/
Offering Price Jumlah
(Full Amount) Lembar Saham/
per Share Number of Shares
IPO 350 843.765.500 IPO
PUT I 415 286.050.768 LPO I
PUT II 520 1.787.960.495 LPO II
PUT III 660 1.106.252.141 LPO IIIl
PUT IV 570 2.565.288.316 LPO IV
PUT V 180 4.660.763.499 LPO V
PMTHMETD 190 16.360.578.947 PP
PUT VI 200 35.214.288.984 LPO VI
PUT VII 100 119.999.999.692 LPO VII
28. Kepentingan Non-Pengendali 28. Non-Controlling Interest
Perubahan kepentingan non-pengendali atas aset Movements in the non-controlling interest’s share in
neto entitas anak adalah sebagai berikut: the net assets of the subsidiaries are as follows:
2024 2023
Saldo awal (26.146) (4.828) Beginning balance
Bagian kepentingan Net loss of subsidiaries
non-pengendali atas attributable to
rugi bersih entitas anak 531 (21.318) non-controlling interest
Saldo akhir (25.615) (26.146) Ending balance
- 144 -
Page 635
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
29. Pendapatan Bunga Dan Syariah 29. Interest And Sharia Income
Pendapatan bunga diperoleh dari: Interest income is derived from the following:
2024 2023
Rupiah: Rupiah:
Kredit yang diberikan 3.091.011 2.867.896 Loans
Surat-surat berharga 1.065.926 897.932 Marketable securities
Penempatan pada Bank Placements with Bank
Bank Indonesia dan bank lain 136.528 114.055 Indonesia and other banks
Surat-surat berharga yang dibeli Purchased with agreements
dengan janji dijual kembali 42.742 123.417 to resell Bank
Giro pada Bank Indonesia 25.270 28.107 Current account with Bank Indonesia
Current account with
Giro pada bank lain 722 1.230 other banks
Tagihan lainnya 420 135 Other receivables
Sub-total 4.362.619 4.032.772 Sub-total
Mata uang asing: Foreign currencies:
Kredit yang diberikan 484.633 252.183 Loans
Surat-surat berharga 58.329 31.270 Marketable securities
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 25.402 58.135 Indonesia and other banks
Current account with
Giro pada bank lain - 3 other banks
Tagihan lainnya 290 331 Other receivables
Sub-total 568.654 341.922 Sub-total
Total pendapatan bunga 4.931.273 4.374.694 Total interest income
Pendapatan syariah 522.826 486.942 Sharia income
Total 5.454.099 4.861.636 Total
Pendapatan bunga dan syariah berdasarkan Interest and sharia income based on the
klasifikasi aset keuangan adalah sebagai berikut: classification of financial assets are as follows:
2024 2023
Diukur pada biaya perolehan
amortisasi 5.023.311 4.575.624 Measured at amortized cost
Diukur pada nilai wajar melalui Fair value through
laba rugi 354.770 230.219 profit and loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 76.018 55.793 comprehensive income
Total 5.454.099 4.861.636 Total
Termasuk dalam pendapatan bunga dari kredit yang Interest income from loan include fees and
diberikan adalah provisi dan komisi yang berkaitan commission related to lending activities amortized
dengan kegiatan pemberian kredit yang diamortisasi using an effective interest rate method amounting to
berdasarkan metode suku bunga efektif masing- Rp45,787 and Rp61,738 for the years ended
masing sebesar Rp45.787 dan Rp61.738 untuk December 31, 2024 and 2023, respectively.
tahun-tahun yang berakhir 31 Desember 2024 dan
2023.
Termasuk dalam pendapatan syariah adalah Sharia income includes income from sharia
pendapatan atas pembiayaan syariah dan surat- financing and marketable securities.
surat berharga.
- 145 -
Page 636
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
30. Beban Bunga dan Syariah 30. Interest Expense and Sharia Charges
Beban bunga dan syariah berasal dari: Interest expense and sharia charges are derived
from:
2024 2023
Rupiah: Rupiah:
Deposito berjangka 1.664.056 1.747.716Time deposits
Pinjaman yang diterima 844.219 852.041Borrowings
Tabungan 260.606 191.786Savings deposits
Surat berharga yang diterbitkan 156.498 308.086Marketable securities issued
Giro 64.226 36.462Demand deposits
Marketable securities sold
Surat berharga yang dijual with agreement
dengan janji dibeli kembali 51.428 4.525 to repurchase
Simpanan dari bank lain 16.025 13.949 Deposits from other banks
Sub-total 3.057.058 3.154.565 Sub-total
Mata uang asing: Foreign currencies:
Simpanan dari bank lain 392.830 427.869 Deposits from other banks
Pinjaman yang diterima 259.672 39.216 Borrowings
Deposito berjangka 190.200 123.030 Time deposits
Surat berharga yang diterbitkan 53.713 - Marketable securities issued
Giro 11.621 1.034 Demand deposits
Tabungan 114 996 Savings deposits
Sub-total 908.150 592.145 Sub-total
Total beban bunga 3.965.208 3.746.710 Total interest expense
Beban syariah 336.166 306.044 Sharia charges
Total 4.301.374 4.052.754 Total
Sehubungan dengan liabilitas bank umum yang In connection with the commercial bank obligations
dijamin oleh Program Penjaminan Pemerintah, guaranteed by Government Guarantee Program, the
Pemerintah Republik Indonesia telah mendirikan Indonesian Government has established an
sebuah lembaga independen berdasarkan Undang- independent institution in accordance with the
undang Republik Indonesia No. 24 tahun 2004 Republic of Indonesia Law No. 24 year 2004 dated
tanggal 22 September 2004. Berdasarkan peraturan September 22, 2004. Under this Law, The Deposit
ini, Lembaga Penjamin Simpanan (LPS) menjamin Guarantee Institution (Lembaga Penjamin
dana masyarakat termasuk dana dari bank lain Simpanan/LPS) guarantees third parties deposits
dalam bentuk giro, deposito, sertifikat deposito, including deposits from other banks in the form of
tabungan dan/atau bentuk lainnya yang demand deposits, time deposits, certificates of
dipersamakan dengan itu. deposit, saving deposits and/or other equivalent
forms.
Pada tanggal 13 Oktober 2008, Presiden Republik On October 13, 2008, the President of the Republic
Indonesia menetapkan Peraturan Pemerintah of Indonesia approved Government Regulation
No. 66 Tahun 2008 tentang besaran nilai simpanan No. 66 Year 2008 regarding the amount of deposits
yang dijamin LPS. Berdasarkan peraturan tersebut, guaranteed by LPS. Based on such regulation, the
nilai simpanan yang dijamin untuk setiap nasabah customers’ guaranteed deposit in a Bank which was
pada satu Bank yang semula berdasarkan previously regulated under Law No. 24 Year 2004
Undang-undang No. 24 Tahun 2004 ditetapkan amounted to a maximum of Rp100,000,000 (full
maksimum Rp100.000.000 (nilai penuh) diubah amount) was amended to a maximum of
menjadi maksimum Rp2.000.000.000 (nilai penuh). Rp2,000,000,000 (full amount). As at December 31,
Pada tanggal 31 Desember 2024 dan 2023, Bank 2024 and 2023, the Bank was a participant of above
adalah peserta dari program penjaminan tersebut. guarantee program.
Bank telah melakukan pembayaran premi Program The Bank has paid the premium on the Government
Penjaminan Pemerintah terhadap Kewajiban Guarantee Program for Obligation of Commercial
Pembayaran Bank Umum masing-masing sebesar Banks amounting to Rp82,152 and Rp98,812 for the
Rp82.152 dan Rp98.812 untuk tahun-tahun yang years ended December 31, 2024 and 2023,
berakhir pada tanggal 31 Desember 2024 dan 2023, respectively, which was recorded as other financing
yang dicatat sebagai beban pembiayaan lainnya. charges.
- 146 -
Page 637
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
31. Provisi dan Komisi Lainnya 31. Other Fees and Commissions
2024 2023
Imbalan jasa 125.764 152.278 Fees
Jasa administrasi 46.603 94.318 Administrative service charges
Komisi merchant 4.515 5.702 Merchant commission
Lain-lain 53.066 81.434 Others
Total 229.948 333.732 Total
Imbalan jasa merupakan pendapatan yang berasal Fees represent fees for electricity, water, telephone,
dari penerimaan imbalan atas pembayaran listrik, tax, trade financing and other payments made
air, telepon, pajak, transaksi perdagangan dan lain- through the Bank and fees from ATM transaction
lain melalui Bank dan pendapatan imbalan atas with other banks.
transaksi ATM dengan bank lain.
Lain-lain merupakan pendapatan dari jasa-jasa yang Others consist of fees from services provided by the
diberikan oleh Bank yang antara lain meliputi Bank, which include among others income from
pendapatan jasa pelayanan nasabah dan transaksi customer service and credit card transactions.
kartu kredit.
32. Pemulihan Cadangan (Penyisihan) Kerugian 32. Reversal of Allowance (Provision) For
Penurunan Nilai Atas Aset Keuangan Impairment Losses On Financial Assets
2024 2023
Surat-surat berharga (Catatan 7i) (171) (33) Marketable securities (Note 7i)
Kredit yang diberikan dan Loans and Sharia financing/
pembiayaan/piutang Syariah (3.372.975) (5.466.917) receivables
Tagihan akseptasi 413 (1.402) Acceptance receivable
Tagihan lainnya (80.167) (69.440) Other receivable
Total (3.452.900) (5.537.792) Total
33. Beban Umum Dan Administrasi 33. General And Administrative Expenses
Beban umum dan administrasi terdiri dari: General and administrative expenses consist of:
2024 2023
Perbaikan dan pemeliharaan 226.638 198.995 Repairs and maintenance
Penyusutan aset tetap (Catatan 13) 151.356 193.415 Depreciation of fixed assets (Note 13)
Alih daya 122.887 151.973 Outsourcing
Jasa profesional 110.075 108.739 Professional fees
Komunikasi 52.258 62.006 Communications
Transportasi 36.401 35.290 Transportation
Pendidikan dan pelatihan 28.722 26.192 Education and training
Iklan dan promosi 25.225 23.015 Advertising and promotion
Listrik dan air 24.276 27.162 Electricity and water
Transaksi ATM 20.520 11.750 ATM transactions
Interchange dan keanggotaan Card interchange and
kartu 18.458 28.426 membership
Amortisasi piranti lunak (Catatan 14) 15.082 67.175 Amortization of software (Note 14)
Sewa 14.123 130.118 Rent
Perlengkapan kantor 13.713 10.982 Office supplies
Beban Bunga - Aset Sewa 10.588 15.795 Interest Expense - Lease
Representasi 5.901 4.499 Representation
Asuransi 3.607 5.835 Insurance
Pengiriman uang 1.373 2.008 Cash delivery
Lain-lain 238.455 268.219 Others
Total 1.119.658 1.371.594 Total
- 147 -
Page 638
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
33. Beban Umum Dan Administrasi (lanjutan) 33. General And Administrative Expenses
(continued)
Interchange kartu merupakan biaya yang timbul dari Card interchange is cost from the transaction of
transaksi kartu kredit dan debit dengan Visa credit and debit cards with Visa Electron and
Electron dan MasterCard. MasterCard.
Lain-lain meliputi biaya kegiatan karyawan, biaya Others consist of employees’ activities expense,
proses warkat kliring, biaya transaksi payment point, clearing process expenses, payment point
sumbangan dan hadiah dan lain-lain. transaction expenses, social contribution and gifts,
and others.
34. Beban Gaji dan Tunjangan Karyawan 34. Salaries and Employee Benefits Expenses
Beban gaji dan tunjangan karyawan terdiri dari: Salaries and employee benefits expenses consist of:
2024 2023
Salaries, incentives, and
Gaji, insentif, dan lembur 445.641 426.276 overtime payments
Tunjangan karyawan 258.532 240.938 Employee benefits
Asuransi karyawan 76.378 50.254 Employee insurance
Dana pensiun 40.332 43.921 Pension benefits
Beban (penghasilan) imbalan Provision for post employement and
pasca-kerja dan jangka other long-term benefits expense
panjang lainnya (Catatan 37) 3.343 48.587 (Note 37)
Total 824.226 809.976 Total
Berikut ini adalah beban gaji dan tunjangan- Outlined below are salaries other benefits for the
tunjangan untuk pengurus dan pejabat eksekutif management and executive officers (Note 38):
(Catatan 38):
2024 2023
Dewan Komisaris 4.405 5.757 Board of Commissioners
Direksi 12.009 16.625 Board of Directors
Lain-lain *) 34.665 34.310 Others *)
51.079 56.692
Pajak 7.661 10.768 Tax
Total 58.740 67.460 Total
*) Termasuk pejabat eksekutif, komite audit dan lain- *) Including executive officers, audit committee and
lain. others.
35. Pendapatan (Beban) Non-operasional - Neto 35. Non-operating Income (Expense) - Net
2024 2023
Kerugian dari penjualan Loss on sale of
aset tetap (Catatan 13) (8.380) (5.700) fixed assets (Note 13)
Keuntungan (kerugian) dari penjualan Gain (loss) on sale of
agunan yang diambil alih (43.618) (5.674) foreclosed assets
Lain-lain - neto (66.035) (116.811) Others - net
Total (118.033) (128.185) Total
Lain-lain terdiri dari denda yang timbul dari transaksi Others consist of tax penalty, loan commitment
perpajakan, komitmen kredit dan lain-lain. penalty and others.
- 148 -
Page 639
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
36. Informasi Segmen 36. Segment Information
a. Bidang usaha a. Business activities
Nama Perusahaan/Company Bidang Usaha/Business Activities
PT Bank KB Bukopin Tbk Perbankan konvensional/Conventional banking
PT Bank KB Bukopin Syariah Perbankan syariah/Sharia banking
PT KB Bukopin Finance Pembiayaan/Financing
b. Segmen operasi b. Business segment
Segmen operasi Operating segment
Untuk tahun-tahun yang berakhir pada tanggal For the years ended December 31, 2024 and
31 Desember 2024 dan 2023, tidak terdapat 2023, there are no interest incomes from
pendapatan bunga dari salah satu konsumen transactions with a single external customer
eksternal yang mencapai 10% atau lebih dari amounted to 10% or more of the Bank’s total
total pendapatan bunga dan syariah Bank. interest and sharia.
Berikut adalah informasi segmen usaha Grup Following is the Group business segment
berdasarkan segmen operasi: information by operating segment:
(i) Pendapatan bunga dan syariah (i) Consolidated interest income and sharia
konsolidasian
2024 2023
% Rp % Rp
Perbankan konvensional 89,80 4.902.013 89,70 4.355.568 Conventional banking
Pembiayaan 0,62 34.260 0,27 12.935 Financing
Syariah 9,58 522.826 10,03 486.942 Sharia
Total sebelum Total before
eliminasi 100,00 5.459.099 100,00 4.855.445 elimination
Eliminasi (5.000) 6.191 Elimination
Pendapatan Consolidated
bunga interest
konsolidasian 5.454.099 4.861.636 income
(ii) Rugi operasional konsolidasian (ii) Consolidated operating loss
2024 2023
% Rp % Rp
Perbankan konvensional 100,62 (4.816.462) 91,41 (6.088.071) Conventional banking
Pembiayaan (0,30) 14.439 0,26 (17.443) Financing
Syariah (0,32) 15.182 8,33 (554.401) Sharia
Total sebelum Total before
eliminasi 100,00 (4.786.841) 100,00 (6.659.915) elimination
Eliminasi 654 713 Elimination
Consolidated
Rugi operasional operating
konsolidasian (4.786.187) (6.659.202) loss
- 149 -
Page 640
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
36. Informasi Segmen (lanjutan) 36. Segment Information (continued)
b. Segmen operasi (lanjutan) b. Business segment (continued)
Segmen operasi (lanjutan) Operating segment (continued)
(iii) Rugi bersih konsolidasian (iii) Consolidated net loss
2024 2023
% Rp % Rp
Perbankan konvensional 100,28 (7.378.803) 90,99 (5.510.780) Conventional banking
Pembiayaan (0,13) 9.478 0,31 (18.571) Financing
Syariah (0,15) 11.242 8,70 (527.065) Sharia
Total sebelum Total before
eliminasi 100,00 (7.358.083) 100,00 (6.056.416) elimination
Eliminasi 1.029.463 713 Elimination
Rugi bersih Consolidated
konsolidasian (6.328.620) (6.055.703) net loss
(iv) Total aset konsolidasian (iv) Total consolidated assets
2024 2023
% Rp % Rp
Perbankan konvensional 89,01 75.458.349 90,39 78.842.594 Conventional banking
Pembiayaan 10,20 8.644.907 0,53 459.661 Financing
Syariah 0,79 667.749 9,08 7.920.474 Sharia
Total sebelum Total before
eliminasi 100,00 84.771.005 100,00 87.222.729 elimination
Eliminasi (1.695.707) (2.915.429) Elimination
Total aset Total consolidated
konsolidasian 83.075.298 84.307.300 assets
(v) Total liabilitas konsolidasian (v) Total consolidated liabilities
2024 2023
% Rp % Rp
Perbankan konvensional 89,37 67.894.901 89,95 64.080.008 Conventional banking
Pembiayaan 10,35 7.864.525 0,01 10.277 Financing
Syariah 0,28 208.927 10,04 7.151.658 Sharia
Total sebelum Total before
eliminasi 100,00 75.968.353 100,00 71.241.943 elimination
Eliminasi (854.841) (1.044.806) Elimination
Total liabilitas Total consolidated
konsolidasian 75.113.512 70.197.137 liabilities
- 150 -
Page 641
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
36. Informasi Segmen (lanjutan) 36. Segment Information (continued)
c. Segmen geografis c. Geographic segment
Berikut ini adalah informasi segmen usaha Following is the Group business segment
Grup berdasarkan daerah geografis: information by geographical area:
(i) Pendapatan bunga konsolidasian (i) Consolidated interest income
2024 2023
% Rp % Rp
Jabodetabek 77,47 4.229.067 69,65 3.381.976 Jabodetabek
Jawa selain Java other than
Jabodetabek 9,10 497.017 13,48 654.485 Jabodetabek
Sumatera 5,34 291.576 6,67 324.025 Sumatera
Kalimantan 1,40 76.354 1,87 90.653 Kalimantan
Lain-lain 6,69 365.085 8,33 404.306 Others
Total sebelum Total before
eliminasi 100,00 5,459.099 100,00 4.855.445 elimination
Eliminasi (5.000) 6.191 Elimination
Pendapatan bunga Consolidated
konsolidasian 5.454.099 4.861.636 interest income
(ii) Rugi operasional konsolidasian (ii) Consolidated operating loss
2024 2023
% Rp % Rp
Jabodetabek 55,49 (2.656.256) 66,82 (4.450.328) Jabodetabek
Jawa selain Java other than
Jabodetabek 22,35 (1.070.081) 22,73 (1.513.717) Jabodetabek
Sumatera 7,11 (340.145) 3,99 (265.686) Sumatera
Kalimantan 4,41 (211.334) 1,33 (88.722) Kalimantan
Lain-lain 10,64 (509.025) 5,13 (341.462) Others
Total sebelum Total before
eliminasi 100,00 (4.786.841) 100,00 (6.659.915) elimination
Eliminasi 654 713 Elimination
Rugi operasional Consolidated
konsolidasian (4.786.187) (6.659.202) interest income
(iii) Rugi bersih konsolidasian (iii) Consolidated net loss
2024 2023
% Rp % Rp
Jabodetabek 73,84 (5.433.505) 67,17 (4.067.817) Jabodetabek
Jawa selain Java other than
Jabodetabek 12,68 (932.965) 22,29 (1.349.764) Jabodetabek
Sumatera 4,59 (337.443) 4,45 (269.318) Sumatera
Kalimantan 2,87 (211.083) 1,47 (88.786) Kalimantan
Lain-lain 6,02 (443.088) 4,62 (280.731) Others
Total sebelum Total before
eliminasi 100,00 (7.358.084) 100,00 (6.056.416) elimination
Eliminasi 1.029.464 713 Elimination
Rugi bersih Consolidated
konsolidasian (6.328.620) (6.055.703) net loss
- 151 -
Page 642
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
36. Informasi Segmen (lanjutan) 36. Segment Information (lanjutan)
c. Segmen geografis (lanjutan) c. Geographic segment (continued)
(iv) Total aset konsolidasian (iv) Total consolidated assets
2024 2023
% Rp % Rp
Jabodetabek 73,50 62.304.706 70,52 61.507.271 Jabodetabek
Jawa selain Java other than
Jabodetabek 11,19 9.488.028 12,95 11.298.679 Jabodetabek
Sumatera 6,34 5.371.607 6,66 5.807.490 Sumatera
Kalimantan 1,38 1.171.399 1,71 1.492.026 Kalimantan
Lain-lain 7,59 6.435.265 8,16 7.117.263 Others
Total sebelum Total before
eliminasi 100,00 84.771.005 100,00 87.222.729 elimination
Eliminasi (1.695.707) (2.915.429) Elimination
Total aset Total consolidated
konsolidasian 83.075.298 84.307.300 assets
(v) Total liabilitas konsolidasian (v) Total consolidated liabilities
2024 2023
% Rp % Rp
Jabodetabek 59,21 44.983.807 55,61 39.617.023 Jabodetabek
Jawa selain Java other than
Jabodetabek 15,88 12.065.299 19,89 14.171.176 Jabodetabek
Sumatera 8,30 6.302.577 8,78 6.251.866 Sumatera
Kalimantan 6,11 4.643.401 4,26 3.033.770 Kalimantan
Lain-lain 10,50 7.973.269 11,46 8.168.108 Others
Total sebelum Total before
eliminasi 100,00 75.968.353 100,00 71.241.943 elimination
Eliminasi (854.841) (1.044.806) Elimination
Total liabilitas Total consolidated
konsolidasian 75.113.512 70.197.137 liabilities
37. Kesejahteraan Karyawan 37. Employee Service Entitlements
Imbalan Pensiun Pension Benefits
Bank menyelenggarakan program pensiun iuran The Bank provides a defined contribution pension
pasti untuk karyawan yang diangkat menjadi plan for employees who become permanent
karyawan tetap sejak 1 April 2010. Keputusan employees since April 1, 2010. The decision had
tersebut telah disetujui oleh Dewan Direksi sesuai been approved by the Board of Directors in
dengan Surat Keputusan terbaru No. 1218 Tahun accordance with the latest Decree No. 1218 of 2013.
2013. Keputusan penyempurnaan program iuran The decision to improve the defined contribution
pasti disempurnakan kembali dengan Surat program was further refined with a Decree of
Keputusan Direksi Adendum II SK No. 0961 Tahun Directors Addendum II SK No. 0961 of 2016 that
2016 bahwa pembayaran iuran program pensiun contribution payments managed by Financial
dikelola oleh Dana Pensiun Lembaga Keuangan Institution Pension Fund PT Bank KB Bukopin Tbk
(DPLK) PT Bank KB Bukopin Tbk yang telah which has been approved by the Financial Services
disahkan oleh Otoritas Jasa Keuangan Nomor KEP- Authority Number KEP-32/NB.1/2016. This program
32/NB.1/2016. Program ini berlaku untuk karyawan applies to employee who is appointed as permanent
yang diangkat sebagai karyawan tetap sejak tanggal employees from the effective date of the change to
efektif perubahan program pensiun Manfaat Pasti the defined benefit pension plan by the Financial
oleh Otoritas Jasa Keuangan. Program ini juga Services Authority. The program also applied for
berlaku untuk karyawan yang sebelumnya employee who previously was a member of the
merupakan peserta program manfaat pasti yang defined benefit pension plan that has been
telah dihentikan programnya seperti yang terminated as mentioned above.
disebutkan di atas.
- 152 -
Page 643
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
37. Kesejahteraan Karyawan (lanjutan) 37. Employee Service Entitlements (continued)
Imbalan Pensiun (lanjutan) Pension Benefits (continued)
Beban pensiun iuran pasti yang telah dibebankan Defined contribution pension expense that was
pada laba rugi untuk tahun yang berakhir pada charge to profit or loss as for the years ended
tanggal 31 Desember 2024 dan 2023, masing- December 31, 2024 and 2023, amounted to
masing sebesar Rp3.343 dan Rp48.587. Rp3,343 and Rp48,587, respectively.
Kesejahteraan Karyawan Employees’ Service Entitlements
Kesejahteraan karyawan meliputi uang jasa, uang Employees’ service entitlements consist of service
pisah, pesangon, tunjangan cuti besar dan payments, severance payments, termination
kompensasi lainnya, dikompensasikan dengan benefits, long leave benefits and other
imbalan pensiun. compensation, compensated with retirement
benefits.
Sejak tanggal 20 Desember 2013, Bank Starting December 20, 2013, the Bank provides
memberikan asuransi kesehatan pensiun kepada pension health insurance for employees and their
karyawan yang telah memasuki usia pensiun dan spouses during 2 (two) years after the employee’s
pasangannya selama 2 (dua) tahun setelah tanggal pension date. Insurance benefits are granted by
karyawan pensiun. Manfaat-manfaat asuransi reimbursement system to the employees.
diberikan melalui sistem penggantian kepada
karyawan.
Liabilitas Imbalan Pasca-Kerja Post-Employment Benefits Liability
Penyisihan untuk imbalan kerja karyawan sesuai Provision for employee benefits in accordance with
dengan Undang-Undang Cipta Kerja No. 11/2020 the Job Creation Law No. 11/2020 dated
tanggal 2 November 2020. Penyisihan telah dibuat November 2, 2020. Provision has been made in
sesuai dengan PSAK 24 (revisi 2013) tentang accordance with PSAK 24 (Revised 2013) regarding
Imbalan Kerja. Asumsi aktuarial dan metode yang employee benefits. The actuarial assumptions and
digunakan untuk mengukur liabilitas pasca kerja, methods used to measure post-employment
beban dan liabilitas kerja karyawan telah memadai liabilities, expenses, and employees' employment
dan disajikan menurut estimasi terbaik kami atas liabilities are adequate and are presented according
kondisi masa depan. to our best estimate of future conditions.
Perhitungan aktuaria atas liabilitas estimasi untuk The actuarial calculation of the estimated liability for
kesejahteraan karyawan Bank saja pada tanggal the welfare of the Bank's employees only as at
31 Desember 2024 didasarkan atas laporan dari December 31, 2024 was based on reports from
KKA I Gde Eka Sarmaja, FSAI dan Rekan, KKA I Gde Eka Sarmaja, FSAI and Co, dated
tertanggal 7 Maret 2025 dengan menggunakan March 7, 2025 using the Projected Unit Credit
metode Projected Unit Credit. method.
Perhitungan aktuaria atas liabilitas estimasi untuk The actuarial calculation for estimated employee
kesejahteraan karyawan KBBS pada tanggal service entitlement liabilities of KBBS as at
31 Desember 2024 didasarkan atas laporan dari December 31, 2024 was based on reports from
KKA I Gde Eka Sarmaja, FSAI dan Rekan KKA I Gde Eka Sarmaja, FSAI and Co dated
tertanggal 12 Maret 2025 dengan metode Projected March 12, 2025 using the Projected Unit Credit
Unit Credit. method.
Perhitungan aktuaria atas liabilitas estimasi untuk The actuarial calculation for estimated employee
kesejahteraan karyawan untuk KBBF pada tanggal service entitlement liabilities of KBBF as at
31 Desember 2023 didasarkan atas laporan dari December 31, 2023 was based on reports from
KKA I Gde Eka Sarmaja, FSAI dan Rekan KKA I Gde Eka Sarmaja, FSAI and Co dated
tertanggal 10 Maret 2025 dengan metode Projected March 10, 2024 using the Projected Unit Credit
Unit Credit. method.
Beban yang diakui dalam laporan laba rugi dan The expenses recognized in the consolidated
penghasilan komprehensif lain konsolidasian adalah statement of profit or loss and other comprehensive
sebagai berikut: income were as follows:
- 153 -
Page 644
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
37. Kesejahteraan Karyawan (lanjutan) 37. Employee Service Entitlements (continued)
Liabilitas Imbalan Pasca-Kerja (lanjutan) Post-Employment Benefits Liability (continued)
2024 2023
Beban jasa kini 11.901 13.861 Current service cost
Beban masa lalu - (13.122) Past service cost
Beban bunga 6.592 8.684 Interest expense
Kerugian atas penyelesaian 676 59.697 Losses on settlement
Pengakuan keuntungan aktuaria (15.826) (20.533) Actuarial gains
Total 3.343 48.587 Total
Rekonsiliasi perubahan liabilitas selama tahun The movements of estimated post-employment
berjalan yang diakui di laporan posisi keuangan benefits liability in the consolidated statements of
konsolidasian adalah sebagai berikut: financial position were as follows:
2024 2023
Liabilitas pada awal tahun 100.344 127.787 Liability at beginning of the year
Penyisihan (Pembalikan) tahun Provision (reversal) during the year
berjalan (Catatan 34) 3.343 48.587 (Note 34)
Pembayaran selama tahun berjalan (14.375) (67.390) Payment during the year
Jumlah yang diakui di penghasilan Total amount recognized in comprehensive
komprehensif lainnya 14.252 (8.640) income
Liabilitas pada akhir tahun 103.564 100.344 Liability at the end of year
Mutasi nilai kini liabilitas imbalan kerja adalah The movements in the present value of liabilites for
sebagai berikut: employee benefits were follows:
2024 2023
Saldo pada awal periode/tahun 100.344 127.787 Liability at beginning of the year
Beban jasa kini 11.901 13.861 Current service cost
Beban masa lalu - (13.122) Past service cost
Beban bunga 6.592 8.684 Interest cost
Kerugian atas penyelesaian 676 59.697 Losses on settlement
Manfaat yang dibayarkan (14.375) (67.390) Benefit paid
(Kerugian)/keuntungan pada Actarial (gains)/losses
kewajiban aktuari: on obligation:
Asumsi demografi (7.778) - Demographic assumption
Asumsi keuangan 3.495 7.421 Financial assumption
Penyesuaian pengalaman 2.709 (36.594) Experience adjustment
Liabilitas pada akhir tahun 103.564 100.344 Liability at the end of year
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity to a
kemungkinan perubahan tingkat diskonto dan reasonably possible change in discount rates and
tingkat kenaikan gaji sebesar 1%, dengan variabel salary increment rate amounting to 1%, with all other
lain dianggap tetap, terhadap nilai kini liabilitas variables held constant, of the present value of
imbalan kerja karyawan: employee benefits liability:
2024 2023
Tingkat diskonto Discount rate
Tingkat diskonto +1% (8.635) (9.989) Discount rate +1%
Tingkat diskonto -1% 9.940 11.720 Discount rate -1%
Tingkat kenaikan gaji Salary increment rate
Tingkat kenaikan gaji +1% 11.038 14.622 Salary increment rate +1%
Tingkat kenaikan gaji -1% (9.588) (11.911) Salary increment rate -1%
- 154 -
Page 645
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
37. Kesejahteraan Karyawan (lanjutan) 37. Employee Service Entitlements (continued)
Liabilitas Imbalan Pasca-Kerja (lanjutan) Post-Employment Benefits Liability (continued)
Analisis jatuh tempo yang diharapkan dari imbalan Expected maturity analysis of undiscounted post-
pasca-kerja yang tidak terdiskonto pada tanggal employment benefit as at December 31, 2024 and
31 Desember 2024 dan 2023, adalah sebagai 2023, are as follows:
berikut:
2024 2023
Dalam waktu 12 bulan berikutnya 5.854 3.756 Within the next 12 months
Antara 1 dan 5 tahun 24.200 15.603 Between 1 and 5 years
Antara 5 dan 10 tahun 81.209 56.052 Between 5 and 10 years
Di atas 10 tahun 464.222 501.731 Beyond 10 years
Total 575.485 577.142 Total
Asumsi-asumsi yang digunakan dalam perhitungan The assumptions used in actuarial calculation for the
aktuaria untuk tahun yang berakhir pada tanggal years ended December 31, 2024 and 2023, are as
31 Desember 2024 dan 2023, adalah sebagai follows:
berikut:
2024 2023
Entitas Anak/ Entitas Anak/
Bank Subsidiaries Bank Subsidiaries
Asumsi ekonomi: Economic assumptions:
Tingkat diskonto 7,00% per tahun/ 7,00% per tahun/ 6,50% per tahun/ 6,50% per tahun/ Discount rate
7.00% per annum 7.00% per annum 6.50% per annum 6.50% per annum
Tingkat rata-rata kenaikan 5,00% per tahun/ 5,00% per tahun/ 5,00% per tahun/ 5,00% per tahun/ Average salary increase
penghasilan 5.00% per annum 5.00% per annum 5.00% per annum 5.00% per annum rate
Tingkat kenaikan harga emas 7,00% per tahun/ - 7,00% per tahun/ - Gold price increase rate
7.00% per annum - 7.00% per annum -
Asumsi lainnya: Other assumptions:
Usia pensiun normal 56 tahun/56 years 56 tahun/56 years 56 tahun/56 years 56 tahun/56 years Normal retirement age
Tingkat kematian Tabel TM IV- 2019/ Tabel TM IV- 2019/ Tabel TM IV- 2019/ Tabel TM IV- 2019/ Mortality rate
TM IV - 2019 Table TM IV - 2019 Table TM IV - 2019 Table TM IV - 2019 Table
Tingkat kecacatan 10% dari TM IV-2019/ 10% dari TM IV-2019/ 10% dari TM IV-2019/ 10% dari TM IV-2019/ Disability rate
10% from TM IV-2019 10% from TM IV-2019 10% from TM IV-2019 10% from TM IV-2019
Tingkat pengunduran diri 10% pada usia 15% pada usia 4% pertahun sampai 4% pertahun sampai Resignation rate
25 tahun yang 25 tahun yang usia 30 tahun usia 30 tahun
menurun secara menurun secara kemudian menurun kemudian menurun
linear 0% sampai linear 0% sampai linear menjadi 0,1% linear menjadi 0,1%
pada usia 56 tahun/ pada usia 56 tahun/ pertahun di usia pertahun di usia
10% for age 25 years 15% for age 25 years 49 tahun dan 49 tahun dan
old and below, then old and below, then 1% pertahun untuk 1% pertahun untuk
decreasing linearly decreasing linearly usia 50 sampai usia 54/ usia 50 sampai usia 54/
to 0% at age 56 to 0% at age 56 4% up to age 30 and 4% up to age 30 and
years old years old decreasing linearly decreasing linearly
. 0.1%up to age 49 0.1%up to age 49
decreasing linearly decreasing linearly
1% ages 50 to 54 1% ages 50 to 54
- 155 -
Page 646
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
38. Transaksi dan Saldo Dengan Pihak-Pihak 38. Transactions and Balances With Related Parties
Berelasi
Dalam menjalankan kegiatan usahanya, Grup In the normal course of business, the Group entered
melakukan transaksi-transaksi tertentu dengan into certain transactions with related parties.
pihak-pihak berelasi.
2024 2023
Aset Assets
Giro pada Bank lain Current account in other Bank
KB Kookmin Bank (Catatan 5) 10.585 6.377 KB Kookmin Bank (Note 5)
Kredit yang diberikan
dan pembiayaan/ Loans and Sharia financing/
piutang Syariah - bruto (Catatan 9l) : receivables - gross (Note 9l):
PT KB Finansia Multi Finance 249.989 499.791 PT KB Finansia Multi Finance
PT Sunindo KB Finance 59.850 119.988 PT Sunindo KB Finance
Direksi, Dewan Komisaris, Directors, Commissioners,
Dewan Pengawas Syariah, Sharia Supervisory Board,
dan Pejabat Eksekutif 30.144 21.226 and Executive Officers
Total aset untuk pihak berelasi 350.568 647.382 Total related parties assets
Persentase terhadap total aset 0,42% 0,77% Percentage to total assets
Liabilitas Liabilities
Pinjaman yang diterima
(Catatan 23) 6.557.175 6.544.886 Borrowing (Note 23)
Simpanan dari bank lain Deposit from other
(Catatan 20) 2.710.649 7.699.413 banks (Note 20)
Dana pensiun Bank KB Bukopin Bank
KB Bukopin - 61.700 pension fund
Tabungan (Catatan 18) 45.260 18.491 Savings deposits (Note 18)
Deposito berjangka
(Catatan 19) 42.412 40.311 Time deposits (Note 19)
Direksi, Dewan Komisaris, Directors, Commissioners,
Dewan Pengawas Syariah, Sharia Supervisory Board,
dan Pejabat Eksekutif 28.211 - and Executive Officers
Giro (Catatan 17) 3.203 9.094 Demand deposits (Note 17)
Total liabilitas untuk pihak berelasi 9.386.910 14.373.895 Total related parties liabilities
Persentase terhadap total liabilitas 12,50% 20,48% Percentage to total liabilities
Pendapatan dan Beban Income and Expenses
Operasional From Operations
Pendapatan bunga dan syariah Interest and sharia income
dari pihak berelasi 24.469 22.592 from related parties
Persentase terhadap pendapatan Percentage to total interest
bunga dan syariah 0,45% 0,46% and sharia income
Interest expense
Beban bunga dan syariah and sharia charges
dari pihak berelasi 664 899 from related parties
Persentase terhadap beban Percentage to total interest
bunga dan Syariah 0,02% 0,02% and Sharia income
Beban operasional lainnya Other operating expenses
Gaji dan tunjangan karyawan, Salaries and benefits for
pengurus, dan pejabat employees, management and
eksekutif (Catatan 34) 58.740 67.460 executive officer (Note 34)
Persentase terhadap Percentage to other
Beban operasional lainnya 2,90% 2,96% operating expenses
- 156 -
Page 647
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
38. Transaksi Dan Saldo Dengan Pihak-Pihak 38. Transactions And Balances With Related Parties
Berelasi (lanjutan) (continued)
Hubungan dengan pihak berelasi adalah sebagai The relationships with related parties are as follows:
berikut:
Sifat dari hubungan/Nature of Relationship Pihak berelasi/Related parties
Pemegang saham pengendali/Controlling Shareholder KB Kookmin Bank Co., Ltd
Dikendalikan/dibawah pengaruh signifikan salah satu PT Haka Sarana Investama
pemegang saham utama Bank/ Kopelindo Infrastruktur Indonesia
Controlled by/under significant influence of PT Bosowa Berlian Motor
one of major shareholder PT Bosowa Amal Taksi
PT Mallomo
PT Bosowa Utama
PT Makassar Capital
PT Bosowa Tambang Indonesia
PT KB Finansial Multi Finance
PT Sunindo KB Finance
PT Kurnia Oryza Abadi
PT Dalle Mineral Papua
PT KB Valbury Sekuritas
Dikendalikan oleh keluarga terdekat dari
manajemen/Controlled by a close
member of the management’s family
Manajemen kunci yang sama/Same key management Dinasti Batubara Indonesia
PT Gerin Surya Gemilang
Dana pensiun Bank/The Bank’s pension fund Dana Pensiun Bank KB Bukopin
Manajemen dan karyawan kunci/ Direksi, Dewan Komisaris, Dewan Pengawas Syariah,
Management and key employees dan Pejabat Eksekutif/Board of Directors,
Board of Commissioners, Sharia Supervisory Board,
and Executive Officers
39. Komitmen Dan Kontinjensi 39. Commitments And Contingencies
Bank memiliki komitmen dan kontinjensi sebagai The Bank has commitments and contingencies as
berikut: follows:
2024 2023
Komitmen Commitments
Tagihan Komitmen Commitments Receivables
Pembelian spot dan derivatif Outstanding spot and derivative
yang masih berjalan 808.182 595.903 purchased
Liabilitas Komitmen Commitments Liabilities
Fasilitas kredit yang diberikan
dan pembiayaan/piutang Unused loans and Sharia
Syariah yang belum digunakan (4.282.285) (4.822.935) financing/receivable facilities
L/C yang tidak dapat dibatalkan
yang masih berjalan Outstanding irrevocable L/C
Pihak ketiga (90.095) (88.205) Third parties
Penjualan spot dan derivatif Outstanding spot and
yang masih berjalan (1.621.857) (971.552) derivative sold
Total Liabilitas Komitmen (5.994.237) (5.882.692) Total Commitments Liabilities
Total Komitmen - Neto (5.186.055) (5.286.789) Total Commitments - Net
- 157 -
Page 648
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
39. Komitmen Dan Kontinjensi (lanjutan) 39. Commitments And Contingencies (continued)
2024 2023
Kontinjensi Contingencies
Tagihan Kontinjensi Contigent Receivables
Pendapatan bunga dalam Interest Income on
penyelesaian 5.123.131 4.038.667 non-performing loans
Liabilitas Kontinjensi Contingent Liablities
Bank garansi Bank Guarantees
Pihak ketiga (582.778) (1.337.709) Third Parties
Total Liabilitas Kontinjensi (582.778) (1.337.709) Total Contingent Liabilities
Total Kontinjensi - Neto 4.540.353 2.700.958 Total Contingencies - Net
Liabilitas Komitmen dan Commitments and Contingent
Kontinjensi - Neto (645.702) (2.585.831) Liabilities - Net
40. Manajemen Risiko 40. Risk Management
Bank senantiasa memperhatikan upaya untuk Bank continuously make some efforts to improve
meningkatkan kesadaran risiko (risk awareness) risk awareness and strengthen risk culture at all
dan memperkuat budaya risiko (risk culture) bagi levels of employees, in order to implement risk
seluruh jenjang karyawan Bank, agar dapat management properly and thoroughly in daily
menerapkan pengelolaan risiko dengan baik dan banking activities. Therefore, Bank seeks to
secara menyeluruh dalam aktivitas perbankan implement an effective and comprehensive risk
sehari-hari. Oleh karena itu, Bank berupaya management as an important aspect of the Bank in
menerapkan manajemen risiko yang efektif dan managing the various risks faced by the Bank.
komprehensif sebagai aspek penting bagi Bank
dalam pengelolaan berbagai risiko yang dihadapi
Bank.
Pengelolaan risiko yang baik dan efektif menjadi An effective and good risk management is one of
salah satu faktor penting atas keberhasilan Bank the important factors for the success of the Bank in
dalam menjalankan strategi dan upaya carrying out strategies and efforts to improve
meningkatkan kinerja. Pengelolaan tersebut performance. The management aims to protect the
bertujuan untuk melindungi Bank dari kerugian yang Bank from losses that may arise as a result of its
mungkin timbul diakibatkan dari berbagai various activities, as well as to maintain the level of
aktivitasnya, serta menjaga tingkat risiko agar risk in accordance with the business strategy and
sesuai dengan strategi bisnis dan arahan yang telah directives that have been announced. Therefore, the
dicanangkan. Karena itu, Bank menjaga Bank maintains a balance between risks and
keseimbangan antara risiko dan manfaat agar benefits in order to generate long-term value growth
menghasilkan pertumbuhan nilai jangka bagi for shareholders.
pemegang saham.
Manajemen risiko mempunyai peranan penting Risk management has an important role in
dalam pengelolaan risiko Bank dan bersifat proaktif managing the Bank's risk and is proactive and
serta forward looking dalam mendukung forward looking in supporting the Bank's growth and
pertumbuhan dan kegiatan bisnis Bank secara business activities in a sustainable manner. Risk in
berkelanjutan. Risiko dalam konteks perbankan the banking context is a potential event, both
merupakan suatu potensi kejadian, baik yang expected and unexpected, which has a negative
diperkirakan (expected) maupun yang tidak impact on the bank's income and capital.
diperkirakan (unexpected) yang berdampak negatif
terhadap pendapatan dan permodalan bank.
Organisasi manajemen risiko Bank melibatkan The Organization of the risk management of the
pengawasan dari Dewan Komisaris dan Direksi. Bank involves oversight from the Board of
Commissioners and Directors.
- 158 -
Page 649
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Bank telah membangun struktur tata kelola risiko The Bank has built a strong risk governance
yang kuat, dengan mengimplementasikan fungsi structure, by implementing a supervisory function
pengawasan melibatkan Dewan Komisaris melalui involving the Board of Commissioners through the
Komite Pemantau Risiko dan Direksi melalui Komite Risk Monitoring Committee and the Board of
Manajemen Risiko. Directors through the Risk Management Committee.
Bank memiliki Komite Pemantau Risiko sebagai The Risk Oversight Committee is a highest risk
komite risiko tertinggi di tingkat Dewan Komisaris committee at the Board of Commissioners’ level that
yang bertanggung jawab untuk memberikan responsible to oversight the implementation of risk
pengawasan atas pelaksanaan strategi dan management strategies and policies and evaluate
kebijakan manajemen risiko serta mengevaluasi the implementation of duties of the Risk
pelaksanaan tugas Komite Manajemen Risiko dan Management Committee and risk management
satuan kerja manajemen risiko Bank. working unit in the Bank.
Dewan Komisaris mendelegasikan wewenang The Board of Commissioners delegate authority to
kepada Direksi untuk mengimplementasikan strategi the Directors to implement the risk management
manajemen risiko. Komite Manajemen Risiko strategy. The Risk Management Committee is
dibentuk pada tingkat Direksi dan bertanggungjawab established at the Directors’ level and is responsible
untuk memberikan rekomendasi kepada Direktur in providing recommendation to the President
Utama dalam mengembangkan strategi dan Director to develop the risk management strategy
kebijakan manajemen risiko, mengelola risiko and policy, manage overall risk in the Bank, and
secara keseluruhan di Bank, serta perbaikan atas improve the implementation of strategies, policies
pelaksanaan strategi, kebijakan dan evaluasi atas and evaluate significant risk issues. The Risk
permasalahan risiko yang signifikan. Komite Management Committee is chaired by the President
Manajemen Risiko diketuai oleh Direktur Utama. Director.
Dalam melaksanakan tugas tersebut, Direksi dan In carrying out these tasks, Directors and Board of
Dewan Komisaris didukung oleh satuan kerja Commissioners are supported by an independent
manajemen risiko yang independen dan secara risk management work unit, which clearly separated
jelas terlepas dari semua bisnis dan tidak memiliki with no reporting line or responsibility to business.
tanggung jawab terhadap bisnis.
Proses manajemen risiko meliputi identifikasi, The risk management process includes identifying,
pengukuran, pemantauan dan pengendalian measuring, monitoring and controlling risks in all
terhadap risiko yang melekat pada seluruh produk products and activities of the Bank.
dan aktivitas Bank.
Penilaian dan pengukuran eksposur risiko (dampak Assessment and measurement of risk exposures
potensial dari suatu kejadian risiko) harus objektif, (the potential impact of risk events) must be
konsisten dan mengacu pada hal yang spesifik. objective, consistent and referring to a specific thing.
Kualitas dari informasi risiko memegang peranan The quality of risk information holds an important
penting dalam menentukan kualitas bisnis. role in determining the quality of business.
Bank menjalankan proses identifikasi, pengukuran, Bank runs a risk identification, measurement,
pemantauan dan pengendalian risiko serta Sistem monitoring and control process as well as a Risk
Informasi Manajemen Risiko melalui fungsi kerja Management Information System through the Risk
risiko sebagai Lini Pertahanan Kedua, dimana Group as the Second Line of Defense, that
bertanggung jawab untuk menyusun dan melakukan responsible for establishing and conducting periodic
kaji ulang secara berkala atas berbagai kebijakan reviews of various risk management policies, limit,
limit, dan perangkat manajemen risiko. Fungsi kerja and tools. Risk Group also plays a role in monitoring
Risiko juga berperan dalam melakukan pemantauan and providing recommendation to the First Line of
dan memberikan rekomendasi kepada Lini Defense on the implementation of risk management
Pertahanan Pertama atas pelaksanaan manajemen carried out by each working unit. This includes
risiko yang dilakukan oleh masing-masing unit kerja. reporting on the overall risk of the Bank to the Board
Hal ini termasuk dalam hal melakukan pelaporan of Commissioners and the Directors on a regular
atas risiko Bank secara keseluruhan kepada Dewan basis.
Komisaris dan Direksi secara berkala.
- 159 -
Page 650
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Untuk menyesuaikan dengan perkembangan usaha To adapt with business developments that are in line
yang sejalan dengan rencana bisnis Bank, maka with the Bank's business plan, Bank continuously
Bank secara terus menerus melakukan pemantauan conducts periodic risk monitoring and
risiko secara berkala serta pengendalian internal comprehensive internal controls to the policies,
yang komprehensif dari sisi kebijakan, prosedur, procedures, and limit setting. This is reinforced by
maupun penetapan limit. Hal ini diperkuat dengan the internalization of applicable external regulations,
adanya internalisasi atas ketentuan eksternal yang among others related to the establishment of basic
berlaku, antara lain terkait dengan penetapan risk management policies and risk appetite.
kebijakan dasar manajemen risiko dan risk appetite.
Risk appetite Bank diartikan sebagai tingkat dan Bank's risk appetite is the level and type of risk that
jenis risiko yang bersedia diambil oleh Bank dalam Bank is willing to take in order to achieve the Bank’s
rangka mencapai sasaran Bank. Dimana tingkat objectives. The level of risk to be taken is reflected
risiko yang akan diambil tercermin dalam strategi in the strategy and objectives of the business.
dan sasaran bisnis.
Risk Appetite mencerminkan sejauh mana Bank Risk Appetite reflects the extent to which the Bank
bersedia mengambil, menahan, atau menghindari is willing to take, hold, or avoid risk to achieve its
risiko untuk mencapai tujuan bisnis, strategi, dan business, strategic, and capital planning objectives.
perencanaan modal. Untuk saat ini pengelolaan Risk For now, the management of Risk Appetite is in line
Appetite sejalan dengan pengelolaan Internal with the management of the Internal Capital
Capital Adequacy Assessment Process (ICAAP). Adequacy Assessment Process (ICAAP). Where
Dimana Internal Capital merupakan target CAR yang Internal Capital is the CAR target in accordance
sesuai dengan Rencana Bisnis Bank dalam hal ini with the Bank's Business Plan in this case Risk
Risk Management terlibat dalam pengelolaan ATMR Management is involved in managing RWA which
yang termasuk risiko kredit, pasar, dan operasional includes credit, market, and operational risks and
dan Assessment Process merupakan penilaian the Assessment Process is an assessment of RWA
terhadap ATMR untuk dialokasikan ke unit bisnis, to be allocated to business units, by providing
dengan memberikan ambang batas kepada unit thresholds to business units that are monitored
bisnis yang dimonitoring secara berkala. regularly.
Bank membentuk limit untuk memperhatikan The Bank establishes limits to pay attention to the
kemampuan Bank dalam pengelolaannya, dimulai Bank's ability to manage them, starting from the
dari dasar penetapan, monitoring, basis for setting, monitoring, responsibility, and
penanggungjawab, serta action plan ketika kondisi action plans when conditions are exceeded. The
pelampauan. Dasar pertimbangan pembentukan basis of consideration for the establishment of
limit, antara lain (namun tidak terbatas pada): limits, among others (but not limited to):
1. Kondisi Bank, 1. The condition of the Bank,
2. Rencana Bisnis Bank, 2. Bank's business plan,
3. Kecukupan sistem informasi, 3. Adequacy of information system,
4. Kecukupan dan kemampuan SDM, 4. Adequacy and capability of human resources,
5. Kepatuhan terhadap ketentuan eksternal. 5. Compliance with external regulations.
Dalam rangka memastikan bahwa penerapan In order to ensure that the implementation of risk
manajemen risiko telah sesuai dengan kondisi terkini management is in accordance with the Bank's
Bank dan peraturan regulator, Bank telah melakukan current conditions and regulatory regulations, the
kaji ulang atas beberapa kebijakan di antaranya, Bank has conducted a review of several policies
Kebijakan Tingkat Tinggi Tentang Manajemen Risiko including, High Level Policy regarding Risk
Bank, dan Kebijakan Risk Appetite Bank termasuk Management of Bank, and Risk Appetite Policy of
kaji ulang atas penetapan limit internalnya. Bank Bank including a review of its internal limit setting.
saat ini sedang melakukan kaji ulang atas Kebijakan Bank is currently reviewing the Capital Management
Pengelolaan Permodalan Bank. Kaji ulang atas Policy of Bank. The review of the policy has been
kebijakan tersebut telah mendapatkan persetujuan approved by the Board of Directors through the Risk
dari Direksi melalui Komite Manajemen Risiko pada Management Committee in September 2024 and
September 2024 serta rekomendasi dari Dewan recommendations from the Board of
Komisaris melalui Komite Pemantau Risiko pada Commissioners through the Risk Monitoring
Oktober 2024. Selain itu, Bank telah melakukan kaji Committee in October 2024. In addition, the Bank
ulang atas Petunjuk Teknis tentang Pelaksanaan has reviewed the Technical Guidelines on the
Stress Test Manajemen Risiko Bank. Implementation of Risk Management Stress Test of
Bank.
- 160 -
Page 651
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Dalam rangka memastikan bahwa penerapan In order to ensure that the implementation of risk
manajemen risiko telah sesuai dengan kondisi terkini management is in accordance with the Bank's
Bank dan peraturan regulator, Bank telah melakukan current conditions and regulatory regulations, the
kaji ulang atas beberapa kebijakan di antaranya, Bank has conducted a review of several policies
Kebijakan Tingkat Tinggi Tentang Manajemen Risiko including, High Level Policy regarding Risk
Bank, dan Kebijakan Risk Appetite Bank termasuk Management of Bank, and Risk Appetite Policy of
kaji ulang atas penetapan limit internalnya. Bank Bank including a review of its internal limit setting.
saat ini sedang melakukan kaji ulang atas Kebijakan Bank is currently reviewing the Capital Management
Pengelolaan Permodalan Bank. Kaji ulang atas Policy of Bank. The review of the policy has been
kebijakan tersebut telah mendapatkan persetujuan approved by the Board of Directors through the Risk
dari Direksi melalui Komite Manajemen Risiko pada Management Committee in September 2024 and
September 2024 serta rekomendasi dari Dewan recommendations from the Board of
Komisaris melalui Komite Pemantau Risiko pada Commissioners through the Risk Monitoring
Oktober 2024. Selain itu, Bank telah melakukan kaji Committee in October 2024. In addition, the Bank
ulang atas Petunjuk Teknis tentang Pelaksanaan has reviewed the Technical Guidelines on the
Stress Test Manajemen Risiko Bank. Implementation of Risk Management Stress Test of
Bank.
Terkait dengan Peraturan Otoritas Jasa Keuangan In accordance with the Financial Services Authority
Nomor 5 Tahun 2024 tentang Penetapan Status Regulation Number 5 Year 2024 on Determination
Pengawasan dan Penanganan Permasalahan Bank of Supervisory Status and Handling of Commercial
Umum, Bank saat ini telah menyusun Rencana Aksi Bank Problems, the Bank has currently prepared a
Pemulihan (Recovery Plan) dan telah disampaikan Recovery Action Plan and has submitted to the
kepada Otoritas Jasa Keuangan pada 28 November Financial Services Authority on November 28 th,
2024. Rencana Aksi Pemulihan adalah rencana 2024. The Recovery Action Plan is a strategic plan
strategis yang disusun oleh Bank sebagai bagian prepared by the Bank as part of preventive and
dari upaya preventif dan responsif untuk
responsive efforts to deal with potential financial
menghadapi potensi krisis keuangan, yang
crises, which include capital, liquidity, profitability,
mencakup krisis permodalan, likuiditas, rentabilitas,
dan kualitas aset. Rencana ini dirancang untuk and asset quality crises. This plan is designed to
memastikan bahwa Bank memiliki langkah-langkah ensure that the Bank has structured and
yang terstruktur dan terukur dalam menjaga measurable steps in maintaining stability and
stabilitas serta melindungi kepentingan nasabah, protecting the interests of customers, controlling
pemegang saham pengendali, dan pemangku shareholders, and other stakeholders. This plan
kepentingan lainnya. Rencana ini juga berfungsi also serves as a guide for quick and appropriate
sebagai panduan untuk pengambilan keputusan decision making in emergency conditions to
yang cepat dan tepat dalam kondisi darurat guna minimize negative impacts on the Bank's financial
meminimalkan dampak negatif terhadap kesehatan health, in accordance with prudential principles and
keuangan Bank, sesuai dengan prinsip kehati-hatian applicable laws and regulations.
dan ketentuan peraturan perundang-undangan yang
berlaku.
Recovery Plan disusun meliputi analisa terhadap The Recovery Plan includes an analysis of all
kondisi seluruh lini usaha Bank dan Entitas Anak, business lines of the Bank and its Subsidiaries,
termasuk analisis scenario atas kondisi stress yang including scenario analysis of stress conditions
terjadi pada Bank secara idiosyncratic maupun experienced by the Bank, both idiosyncratic and
market-wide shock. market-wide shocks.
Bank menetapkan trigger level dalam rangka The Bank establishes trigger levels to implement the
menerapkan rencana aksi pemulihan dengan tujuan recovery action plan with the following objectives:
untuk:
a. Pencegahan, sehingga Bank tetap dapat a. Prevention, ensuring the Bank maintains the
menjaga ukuran atau rasio yang sama atau same or better ratios or measures as required
lebih baik dari ketentuan peraturan by laws and regulations;
perundang-undangan;
b. Pemulihan, sehingga Bank tidak lagi b. Recovery, ensuring the Bank no longer
melanggar ukuran atau rasio dari indikator violates measures or ratios of the indicators as
sesuai dengan ketentuan peraturan stipulated by laws and regulations; and
perundang-undangan; dan
c. Perbaikan, dari kondisi yang c. Improvement, to recover from conditions that
membahayakan kelangsungan usaha Bank threaten the Bank's business continuity
- 161 -
Page 652
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Profil Risiko Risk Profile
Laporan profil risiko merupakan salah satu faktor The risk profile report is one of the factors in the
dalam penilaian tingkat kesehatan Bank. Bank wajib assessment of the Bank's soundness level. Bank is
menyampaikan laporan tersebut secara individual required to submit these reports individually and the
dan konsolidasi disampaikan kepada OJK secara consolidated reports to the OJK on a quarterly basis
triwulanan (posisi Maret, Juni, September dan (positions in March, June, September, and
Desember). Laporan profil risiko disusun secara December). The risk profile report is prepared by
self-assessment sebagaimana diatur dalam Surat self-assessment as stipulated in the OJK Circular
Edaran OJK No. 14/SEOJK.03/2017 tanggal Letter No. 14/SEOJK.03/2017 dated March 17, 2017
17 Maret 2017 perihal Penilaian Tingkat Kesehatan concerning Assessment of Commercial Bank
Bank Umum diungkapkan pada Catatan 55k. Soundness Level is disclosed in Note 55k.
Risiko Kredit Credit Risk
Risiko kredit adalah risiko kerugian akibat kegagalan Credit risk is the risk of loss due to the failure of
pihak lain dalam memenuhi kewajibannya. other parties to fulfill their obligations.
Risiko kredit dapat bersumber dari berbagai aktivitas Credit risk can be sourced from various business
bisnis Bank. Pada sebagian besar Bank, pemberian activities of the Bank. In most banks, lending is the
kredit merupakan sumber risiko kredit yang biggest source of credit risk. In addition to credit, the
terbesar. Selain kredit, Bank menghadapi risiko Bank faces credit risk from various financial
kredit dari berbagai instrumen keuangan seperti instruments such as securities, acceptances, inter-
surat berharga, akseptasi, transaksi antar Bank, bank transactions, trade finance transactions,
transaksi pembiayaan perdagangan, transaksi nilai exchange rate transactions and derivatives as well
tukar dan derivatif serta kewajiban komitmen dan as commitments and contingencies liabilities.
kontinjensi.
Eksposur risiko kredit juga dapat meningkat karena Credit risk exposure may also increase due to the
adanya konsentrasi kredit pada debitur, wilayah concentration of credit on debtors, geographic
geografis, produk, jenis pembiayaan atau lapangan areas, products, types of financing or certain
usaha tertentu. Tujuan dari pengelolaan risiko kredit business sector. The purpose of credit risk
adalah mengendalikan dan mengelola eksposur management is to control and manage credit risk
risiko kredit dalam tingkatan yang dapat diterima. exposure at an acceptable level.
Dalam peningkatan aspek kehati-hatian dalam In increasing the prudential aspect in managing
pengelolaan risiko kredit, Bank telah menetapkan credit risk, the Bank has organizational structure that
struktur organisasi yang telah menggambarkan has clearly described the separation between the
secara jelas pemisahan antara fungsi lini functions of the first line of defense, second line of
pertahanan pertama, lini pertahanan kedua dan lini defense and third line of defense.
pertahanan ketiga.
Bank memiliki kebijakan dan prosedur dalam The Bank has policies and procedures in providing
pemberian kredit kepada nasabah Wholesale, SME loans to Wholesale, SME and Retail customers, as
dan Retail, serta kebijakan dan prosedur dalam well as policies and procedures for interbank
rangka penempatan antar bank maupun kegiatan placements and trade finance activities. The policies
trade finance. Kebijakan dan pedoman terkait and guidelines related to credit are reviewed and
perkreditan tersebut dikaji dan disempurnakan improved periodically in accordance with the
secara berkala sesuai dengan ketentuan Regulator, provisions of the Regulator, other External
Peraturan Eksternal lainnya, serta perubahan bisnis. Regulations, and business changes.
- 162 -
Page 653
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Bank melakukan evaluasi atas tingkat risiko kredit The Bank evaluates the credit risk level related to
terkait pemberian fasilitas kepada debitur atau financing to customers or projects by considering
proyek, dengan mempertimbangkan berbagai faktor, various factors, among others:
antara lain:
i. Historis dan proyeksi kondisi keuangan, i. Historical and projected financial condition,
termasuk laporan posisi keuangan, laba rugi including statement of financial position, income
dan arus kas nasabah; statements, and cash flows of customers;
ii. Riwayat hubungan kredit; ii. Credit history;
iii. Kualitas, kinerja dan pengalaman dari iii. Quality, performance, and experience of the
pengelolaan nasabah; customers’ management;
iv. Posisi nasabah dalam persaingan di industri iv. Customers’ competitive position in the similar
sejenis; dan industries; and
v. Kondisi ekonomi secara umum. v. General economic condition.
Proses persetujuan fasilitas kredit dilakukan The credit facility approval process is carried out
berdasarkan prinsip bahwa setiap fasilitas harus based on the principle that each facility must be
diproses melalui Komite Kredit. Pengambilan processed through the Credit Committee. Decision
keputusan dalam Komite Kredit telah making in the Credit Committee has prioritized the
mengedepankan prinsip kehati-hatian dimana untuk principle of prudence where for the Wholesale and
segmen Wholesale dan SME, fungsi Bisnis dan SME segments, the Business function and the
fungsi Kredit memiliki memiliki hak suara yang sama Credit function have the same voting rights in
dalam pengambilan keputusan kredit. Sedangkan making credit decisions. Meanwhile, for the Retail
untuk segmen Retail pengambilan keputusan kredit segment, credit decisions are made by the credit
dilakukan oleh fungsi kredit. function.
Dalam pengelolaan mitigasi risiko kredit, Bank telah In managing credit risk mitigation, the Bank has
menggunakan credit rating baik untuk segmen SME used credit ratings for the SME and Wholesale
dan Wholesale yang dibangun pada sistem khusus, segments which are built on a spesific system,
dimana Bank terus melakukan upaya yang where the Bank continues to make the necessary
diperlukan untuk penyempurnaan sistem tersebut. efforts to improve the system.
Selanjutnya dalam hal mendukung proses kredit Furthermore, in terms of supporting the Retail credit
Retail, Bank menggunakan aplikasi teknologi process, the Bank also uses information technology
informasi yaitu Sistem Informasi Kredit Mikro (SIKM) applications, namely the Micro Credit Information
yang didalamnya terdapat credit scoring untuk System (SIKM), which includes credit scoring to
memperkuat proses analisa pemberian kredit retail. strengthen the retail credit analysis process.
Berdasarkan Pedoman Komite Kredit dan Ketentuan Based on the Credit Committee Guideline and
Limit Kewenangan Komite Kredit, tugas lembaga Credit Limit Authority Provision, the duties of the
Komite Kredit paling sedikit meliputi hal-hal sebagai Credit Committee at least include the following:
berikut:
i. Memberikan persetujuan atau penolakan kredit i. Approve or reject credit of financing in
atau pembiayaan sesuai dengan batas accordance with the limits of authority or type of
wewenang atau jenis kredit atau pembiayaan credit or financing set by the directors;
yang ditetapkan oleh direksi;
- 163 -
Page 654
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
ii. Melakukan koordinasi dengan Assets and ii. Coordinating with the Assets and Liabilities
Liabilities Committee (ALCO) dalam aspek Committee (ALCO) in the aspect of Credit or
pendanaan Kredit atau Pembiayaan. Dalam hal Financing funding. In the event that ALCO does
ALCO belum ada, Komite Kredit harus not yet exist, the Credit Committee must
melakukan evaluasi atas aspek pendanaan evaluate the aspects of credit or financing
kredit atau pembiayaan tersebut dan secara funding and periodically report in writing to the
berkala melaporkan secara tertulis kepada board of directors;
direksi;
iii. Memahami aspek legal/hukum, aspek iii. Understand legal aspects, business aspects,
bisnis/usaha, aspek keuangan dan aspek financial aspects and fairness aspects of the
kewajaran dari kredit yang dikomitekan; dan credit that are discussed in the committee; and
iv. Bila diperlukan dapat melakukan koordinasi iv. If necessary, it can coordinate with
dengan unit/fungsi didalam Bank terkait dengan units/functions within the Bank regarding their
kompetensinya. competence.
Bank mengimplementasikan berbagai model sesuai The Bank has implemented various models to fulfill
dengan standar regulasi Bank Indonesia maupun the Bank Indonesia regulation standard or
best practice internasional. Bank mengembangkan international best practices. The Bank has
model secara mandiri atau bekerjasama dengan developed the models independently or by entering
pihak ketiga. into an agreement with third parties.
Untuk menjaga agar kualitas kredit tetap terjaga, To maintain credit quality, the Bank has carried out
Bank telah melakukan pemantauan rutin dan regular and consistent monitoring for each type of
konsisten baik untuk setiap jenis kredit (Komersial, credit (Commercial, SME, Consumer) and the
SME, Konsumer) maupun portofolio kredit secara overall loan portfolio through the Portfolio Quality
keseluruhan melalui Portfolio Quality Review (PQR) Review (PQR) which is held monthly together with
yang diselenggarakan tiap bulan bersama dengan the relevant Board of Directors. In addition, the
direktur terkait. Selain itu, Bank juga melakukan Bank also monitors new debtors, particularly
monitoring debitur baru khususnya melalui Analisa through vintage analysis based on collectability
vintage yang berbasis pada pergerakan movements and day past due.
kolektabilitas dan day past due.
Dalam rangka mengurangi eksposur risiko kredit To reduce non-performing credit risk exposure,
yang bermasalah dilakukan langkah penyehatan credit restructuring measures are taken, including
kredit antara lain melalui restruktur, atau among others through restructuring, or credit
penyelesaian kredit melalui pengambil alihan settlement through taking over guarantees to
jaminan hingga pelaksanaan hapus buku. Proses carrying out write-offs. The process of managing
pengelolaan kredit bermasalah diatur dalam non-performing loans is regulated in special policies.
kebijakan yang bersifat khusus. Selain itu Bank Moreover the Bank has strengthened its special
telah memperkuat fungsi khusus untuk pengelolaan function in order to managing the credit restructuring
atas penyehatan dan penyelesaian kredit and settlement through Special Asset Management
bermasalah yaitu melalui Special Asset led by SEVP which oversees several Division and
Management yang dipimpin oleh SEVP yang Department.
membawahkan beberapa Divisi dan Departemen.
Untuk mengetahui ketahanan Bank dalam To understand the Bank's resilience in facing a
menghadapi suatu skenario kejadian ekstrim tetapi scenario of extreme events that may occur, the
mungkin terjadi, Bank melakukan stress test secara Bank conducts stress tests regularly as part of
berkala sehingga dapat melakukan antisipasi lebih early anticipation effort.
awal.
- 164 -
Page 655
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Untuk memperkuat pengendalian risiko kredit, Bank To strengthen credit risk control, the Bank applies
menerapkan manajemen risiko tidak hanya pada risk management not only to risk taking units but
risk taking unit namun juga pada unit kerja also to supporting work units such as Credit Analyst
pendukung seperti fungsi Analis Kredit dan fungsi functions and Quality Assurance functions. The
Quality Assurance. Fungsi analis kredit yaitu function of the credit analyst is to analyze the loan
melakukan analisis terhadap proposal pengajuan application proposals, while the function of Quality
kredit sementara fungsi Quality Assurance dan Assurance and Credit Examination is to ensure that
Credit Examination yaitu memastikan pelaksanaan the implementation of risk management in the risk
manajemen risiko di risk taking unit terutama yang taking unit, especially those related to credit, has
berkaitan dengan kredit telah berjalan sebagaimana been running properly.
mestinya.
Bank juga telah mengembangkan fungsi Credit The Bank also developed a Credit Examination
Examination yang berperan sebagai lini pertahanan function, which acts as a second line of defense in
kedua di risiko kredit yang melakukan pemeriksaan credit risk, which conducts independent credit
kredit (post-fact) secara independen terhadap examination (post-fact) on the entire Bank's loan
seluruh portofolio kredit Bank baik pada Wholesale, portfolio on Wholesale, SME and Retail segments.
SME, dan Retail. Pemeriksaan dilakukan untuk The examination aims to ensure that the Bank's
memastikan portofolio kredit Bank dijalankan sesuai credit portfolio is carried out in accordance with risk
prinsip manajemen risiko dan telah memenuhi management principles and has complied with all
seluruh ketentuan perkreditan baik internal maupun credit provisions, both internal and external.
eksternal.
Penerapan prinsip kehati-hatian harus dilakukan The application of precautionary principle must be
secara efektif pada setiap jenis penyediaan dana carried out effectively in every type of fund provision
dan sejak awal proses kredit. Terkait dengan hal and from the beginning of the loan process. In this
tersebut, Bank melakukan pemisahan fungsi analis regard, the Bank separates the functions of credit
kredit dalam proses pengambilan keputusan kredit analysts in the credit decision making process with
dengan adanya pemisahan Account Officer Sales the separation of Account Officer Sales and Account
dan Account Officer Analyst. Sejalan dengan hal Officers Analysts. In line with this, changes have
tersebut, telah dilakukan perubahan atas Pedoman been made to the Credit Risk Management
Manajemen Risiko Kredit sebagai upaya untuk Guidelines as an effort to increase understanding
meningkatkan pemahaman dan kesadaran akan and awareness of risks for all parties involved in the
risiko bagi semua pihak yang terlibat dalam proses credit process. These provisions and procedures are
kredit. Ketentuan dan prosedur ini merupakan an integral part of the Bank's risk management
bagian yang tidak terpisahkan dari kebijakan policy.
manajemen risiko Bank.
Selain itu, Bank terus berupaya meningkatkan In addition, the Bank continues to increase risk
kesadaran risiko (risk awareness) pada seluruh awareness among all Bank employees.
karyawan Bank.
a. Risiko kredit maksimum a. Maximum credit risk
Dalam aset keuangan yang diakui di laporan For financial assets recognized in the
posisi keuangan konsolidasian, eksposur consolidated statements of financial position,
maksimum terhadap risiko kredit sama dengan the maximum exposure to credit risk generally
nilai tercatatnya. Untuk bank garansi yang equals their carrying amount. For bank
diterbitkan dan fasilitas Letter of Credit (L/C) guarantees and irrevocable Letters of Credit
atau SKBDN yang tidak dapat dibatalkan, (L/C) issued or SKBDN, the maximum
eksposur maksimum terhadap risiko kredit exposure to credit risk is the maximum amount
adalah nilai yang harus dibayarkan oleh Bank that the Bank would have to pay if the
jika kewajiban atas bank garansi yang obligations of the bank guarantees and
diterbitkan dan fasilitas L/C atau SKBDN yang irrevocable Letters of Credit (L/C) issued or
tidak dapat dibatalkan terjadi atau terealisasi. SKBDN are called upon. For credit
Untuk komitmen kredit, eksposur maksimum commitments, the maximum exposure to credit
atas risiko kredit adalah sebesar jumlah fasilitas risk is the full amount of the unused committed
yang belum ditarik dari nilai penuh fasilitas loan facilities granted to customers.
kredit yang telah disepakati (committed) kepada
nasabah.
- 165 -
Page 656
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
a. Risiko kredit maksimum (lanjutan) a. Maximum credit risk (continued)
Tabel berikut menyajikan eksposur maksimum The following table presents the maximum
terhadap risiko kredit untuk instrumen exposure to credit risk of on-balance sheet
keuangan pada laporan posisi keuangan financial instruments and off-balance sheet
(on-balance sheet) dan rekening administratif accounts, without taking into account any
(off-balance sheet), tanpa memperhitungkan collateral held or other credit enhancement:
agunan yang dimiliki atau perlindungan kredit
lainnya:
2024 2023
Laporan Posisi Keuangan Consolidated Statement
Konsolidasian of Financial Position
Current accounts with
Giro pada Bank Indonesia 2.672.478 3.205.619 Bank Indonesia
Giro pada bank lain - neto 396.837 342.581 Current accounts with other banks- net
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 2.798.303 2.133.567 and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui melalui laba rugi 7.467.153 5.322.930 profit and loss
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain 4.345.452 3.067.387 comprehensive income
Diukur pada biaya perolehan
amortisasi - neto 9.954.226 9.145.823 Measured at amortized cost - net
Tagihan surat-surat
berharga yang dibeli dengan Marketable securities purchased
janji dijual kembali - 2.572.152 with agreement to resell
Tagihan derivatif 12.054 3.040 Derivative receivables
Kredit yang diberikan
dan pembiayaan Loans and sharia financing
/piutang syariah - neto 44.535.289 45.835.782 /receivables - net
Tagihan akseptasi - neto 83.079 130.964 Acceptances receivable - net
Penyertaan saham 15 15 Investments in shares
Aset lain-lain 1.560.105 1.272.119 Other assets
Rekening Administratif Administrative Accounts
Fasilitas kredit yang diberikan Unused loans
dan pembiayaan/piutang and sharia financing/
syariah yang belum digunakan 4.282.285 4.822.935 receivables facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding irrevocable L/C
tidak dapat dibatalkan 90.095 88.205 and domestic L/C
Bank garansi yang diterbitkan 582.778 1.337.709 Bank guarantees issued
Total 78.780.149 79.280.828 Total
b. Risiko konsentrasi kredit b. Credit concentration risk
Konsentrasi risiko kredit berdasarkan geografis Concentration of credit risk by geography
Risiko konsentrasi kredit timbul ketika sejumlah Concentrations of credit risk arise when a
nasabah bergerak dalam aktivitas usaha yang number of customers are engaged in similar
sejenis atau memiliki kegiatan usaha dalam business activities or activities within the same
wilayah geografis yang sama, atau memiliki geographic region, or when they have similar
karakteristik sejenis. characteristics.
- 166 -
Page 657
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
b. Risiko konsentrasi kredit (lanjutan) b. Credit concentration risk (continued)
Bank mendorong adanya diversifikasi dari The bank encourages the diversifications of its
portofolio kreditnya pada berbagai geografis credit portfolio among a variety of geographic
dan sektor industri, mencerminkan profil risiko areas and industries, reflecting a well-balanced
yang seimbang dan sehat dan untuk fokus pada and healthy risk profile, and to focus marketing
upaya pemasaran terhadap industri dan efforts toward potential industries and
nasabah yang potensial untuk meminimalisir customers in order to minimize the credit risk.
risiko kredit. Bank telah menetapkan limit The Bank has sets its industry concentration
konsentrasi industri yang menentukan limit based on industry risk level, projection of
berdasarkan tingkat risiko sektor industri, loan growth and availability of capital.
proyeksi pertumbuhan kredit dan juga
ketersediaan modal.
Konsentrasi risiko kredit berdasarkan geografis Concentration of credit risk by geography
Diversifikasi portofolio kredit didasarkan The extent of diversification is based on the
rencana strategi bank, sektor target, kondisi Bank’s strategic plan, target sectors, current
ekonomi saat ini, kebijakan pemerintah, sumber economic conditions, government policy,
pendanaan dan proyeksi pertumbuhan. funding sources and growth projections.
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, the
pengungkapan risiko kredit maksimum disclosure on the maximum credit risk by
berdasarkan konsentrasi sebelum concentration without taking into account any
memperhitungkan agunan yang dimiliki dan collateral held and master netting agreement is
perjanjian master netting adalah sebagai as follow:
berikut:
31 Desember/December 31, 2024
Jawa Selain
Jabotabek/
Java Other
than Lain-Lain/
Jabotabek Jabotabek Sumatera Kalimantan Others Total
Laporan Posisi
Keuangan Consolidated Statement
Konsolidasian of Financial Position
Giro pada Bank Current accounts with
Indonesia 2.672.478 - - - - 2.672.478 Bank Indonesia
Current accounts
Giro pada bank lain – neto 396.824 6 7 - - 396.837 with other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 2.798.303 - - - - 2.798.303 Indonesia and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.467.153 - - - - 7.467.153 profit and loss
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain 4.345.452 - - - - 4.345.452 comprehensive income
Diukur pada biaya
perolehan Measured at
Amortisasi – neto 9.954.226 - - - - 9.954.226 amortized cost -net
Tagihan derivatif 12.054 - - - - 12.054 Derivative receivables
Kredit yang diberikan
dan pembiayaan/ Loans and sharia
piutang syariah - neto 29.611.196 7.599.014 2.792.134 705.801 3.827.144 44.535.289 financing/receivables - net
Tagihan akseptasi - neto 83.079 - - - - 83.079 Acceptances receivable - net
Penyertaan saham 15 - - - - 15 Investments in shares
Aset lain-lain 1.507.046 23.681 10.113 2.774 16.491 1.560.105 Other assets
Rekening Administratif Administrative Accounts
Fasilitas kredit yang
diberikan dan
pembiayaan/ Unused loans
piutang syariah and sharia financing/
yang belum digunakan 4.138.224 54.324 50.893 25.541 13.303 4.282.285 receivables facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding irrevocable L/C
tidak dapat dibatalkan 90.095 - - - - 90.095 and domestic L/C
Bank garansi yang
diterbitkan 517.621 47.636 14.212 2.828 481 582.778 Bank guarantees issued
Total 63.593.766 7.724.661 2.867.359 736.944 3.857.419 78.780.149 Total
- 167 -
Page 658
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
b. Risiko konsentrasi kredit (lanjutan) b. Credit concentration risk (continued)
31 Desember/December 31, 2023
Jawa Selain
Jabotabek/
Java Other
than Lain-Lain/
Jabotabek Jabotabek Sumatera Kalimantan Others Total
Laporan Posisi
Keuangan Consolidated Statement
Konsolidasian of Financial Position
Giro pada Bank Current accounts with
Indonesia 3.205.619 - - - - 3.205.619 Bank Indonesia
Current accounts
Giro pada bank lain -neto 342.567 6 8 - - 342.581 with other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 2.133.567 - - - - 2.133.567 Indonesia and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui laba rugi 5.322.930 - - - - 5.322.930 profit and loss
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain 3.067.387 - - - - 3.067.387 comprehensive income
Diukur pada biaya
perolehan Measured at
Amortisasi - neto 9.145.823 - - - - 9.145.823 amortized cost - net
Tagihan surat-surat berharga
yang dibeli dengan janji Marketable securities sold with
dijual kembali 2.572.152 - - - - 2.572.152 agreement to ressell receivable
Tagihan derivatif 3.040 - - - - 3.040 Derivative receivables
Kredit yang diberikan
dan pembiayaan/ Loans and sharia
piutang syariah - neto 28.781.905 8.418.724 3.263.034 1.087.484 4.284.635 45.835.782 financing/receivables - net
Tagihan akseptasi - neto 130.964 - - - - 130.964 Acceptances receivable - net
Penyertaan saham 15 - - - - 15 Investments in shares
Aset lain-lain 1.223.039 23.767 9.342 1.901 14.070 1.272.119 Other assets
Rekening Administratif Administrative Accounts
Fasilitas kredit yang
diberikan dan
pembiayaan/ Unused loans
piutang syariah and sharia financing/
yang belum digunakan 4.558.701 111.418 114.932 25.336 12.548 4.822.935 receivables facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding irrevocable L/C
tidak dapat dibatalkan 85.649 2.556 - - - 88.205 and domestic L/C
Bank garansi yang
diterbitkan 1.023.828 233.912 20.989 16.169 42.811 1.337.709 Bank guarantees issued
Total 61.597.186 8.790.383 3.408.305 1.130.890 4.354.064 79.280.828 Total
Konsentrasi risiko kredit berdasarkan industri Concentration of credit risk by industry
31 Desember/December 31, 2024
Keuangan/ Pemerintah/ Konsumsi/ Perdagangan/ Konstruksi/ Manufaktur/ Lain-Lain/
Financial Government Consumers Trade Construction Manufacturing Other Total
Laporan Posisi Consolidated
Keuangan Statement of
Konsolidasian Financial Position
Giro pada Bank Current accounts with
Indonesia 2.672.478 - - - - - - 2.672.478 Bank Indonesia
Giro pada bank Current accounts
lain - neto 396.837 - - - - - - 396.837 with other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.798.303 - - - - - - 2.798.303 and other banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.192.497 274.656 - - - - - 7.467.153 profit and loss
Diukur pada nilai Fair value
wajar melalui through other
penghasilan comprehensive
komprehensif lain - 4.345.452 - - - - - 4.345.452 income
Diukur pada biaya
perolehan Measured at
diamortisasi - neto 1.669.725 8.284.501 - - - - - 9.954.226 amortized cost - net
Tagihan derivatif 12.054 - - - - - - 12.054 Derivative receivables
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/
piutang syariah - neto 54.738 - 13.454.097 10.974.326 3.446.991 6.878.004 9.727.133 44.535.289 receivables - net
Acceptances
Tagihan akseptasi - neto - - - - - 83.079 - 83.079 receivable - net
Penyertaan saham 15 - - - - - - 15 Investment in shares
Aset lain-lain 163.235 - 81.090 608.150 234.605 465.144 7.881 1.560.105 Other assets
Rekening Administratif Administrative accounts
Fasilitas kredit
yang diberikan dan Unused loans and
pembiayaan/piutang Sharia financing/
syariah yang receivable
belum digunakan 6.000 - 2.810.756 371.895 214.384 429.540 449.710 4.282.285 facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding
tidak dapat irrevocable L/C
dibatalkan - - - - 90.095 - - 90.095 and domestic L/C
Bank garansi yang Bank guarantees
diterbitkan - - - - 582.778 - - 582.778 issued
Total 14.965.882 12.904.609 16.345.943 11.954.371 4.568.853 7.855.767 10.184.724 78.780.149 Total
- 168 -
Page 659
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
b. Risiko konsentrasi kredit (lanjutan) b. Credit concentration risk (continued)
31 Desember/December 31, 2023
Keuangan/ Pemerintah/ Konsumsi/ Perdagangan/ Konstruksi/ Manufaktur/ Lain-Lain/
Financial Government Consumers Trade Construction Manufacturing Other Total
Laporan Posisi Consolidated
Keuangan Statement of
Konsolidasian Financial Position
Giro pada Bank Current accounts with
Indonesia 3.205.619 - - - - - - 3.205.619 Bank Indonesia
Giro pada bank Current accounts
lain - neto 342.581 - - - - - - 342.581 with other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.133.567 - - - - - - 2.133.567 and other banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 5.322.917 13 - - - - - 5.322.930 profit and loss
Diukur pada nilai Fair value
wajar melalui through other
penghasilan comprehensive
komprehensif lain - 3.067.387 - - - - - 3.067.387 income
Diukur pada biaya
perolehan Measured at
diamortisasi -neto 1.573.646 7.572.177 - - - - - 9.145.823 amortized cost - net
Surat-surat Marketable securities
berharga yang dibeli purchased with
dengan janji agreement
dijual kembali - 2.572.152 - - - - - 2.572.152 to resell
Tagihan derivatif 3.040 - - - - - - 3.040 Derivative receivables
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/
piutang syariah - neto 15.863 - 11.520.707 14.451.355 4.563.046 5.494.925 9.789.886 45.835.782 receivables - net
Acceptances
Tagihan akseptasi - neto - - - - - 130.964 - 130.964 receivable -net
Penyertaan saham 15 - - - - - - 15 Investment in shares
Aset lain-lain 289.254 - 68.963 523.095 179.578 203.345 7.884 1.272.119 Other assets
Rekening Administratif Administrative accounts
Fasilitas kredit
yang diberikan dan Unused loans and
pembiayaan/piutang Sharia financing/
syariah yang receivable
belum digunakan 11 - 2.807.181 792.861 244.359 247.389 731.134 4.822.935 facilities
L/C dan SKBDN yang
masih berjalan dan Outstanding
tidak dapat irrevocable L/C
dibatalkan - - - - 88.205 - - 88.205 and domestic L/C
Bank garansi yang Bank guarantees
diterbitkan - - - - 1.337.709 - - 1.337.709 issued
Total 12.886.513 13.211.729 14.396.851 15.767.311 6.412.897 6.076.623 10.528.904 79.280.828 Total
c. Agunan dan perlindungan kredit lainnya c. Collateral and other credit enhancements
Bank menerapkan kebijakan untuk memitigasi The Bank implements policies to mitigate credit
risiko kredit, antara lain dengan meminta agunan risk, among others, by asking for collateral as
sebagai jaminan pelunasan kredit jika jaminan guarantee for repayment of credit if the
berupa sumber pembayaran utama debitur collateral is the main source of payment of the
berdasarkan arus kas tidak terpenuhi. Bank debtor based on cash flow is not fulfilled. The
dapat menerima beragam jenis agunan yang Bank can accept various types of collateral
diatur oleh kebijakan mitigasi risiko. Nilai agunan that are regulated by risk mitigation policies.
ditentukan berdasarkan hasil penilaian pada saat The collateral value is determined based on
kredit diberikan dan ditinjau ulang secara berkala the results of the appraisal at the time the
dan konsisten. credit is given and is regularly and consistently
reviewed.
Untuk kredit yang diberikan, Bank menggunakan For the loans, Bank uses the collateral to
agunan untuk meminimalkan risiko kredit. minimize the credit risk. Loans in Bank are
Berdasarkan klasifikasi, kredit Bank dapat classified into two major categories as follows:
dibedakan menjadi dua kelompok besar, yaitu:
1. Secured loans 1. Secured loans
2. Unsecured loans 2. Unsecured loans
- 169 -
Page 660
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
c. Agunan dan perlindungan kredit lainnya c. Collateral and other credit enhancements
(lanjutan) (continued)
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type
dan nilai agunan yang dijaminkan sesuai skema and value of collateral according to the loan
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 bermotor; and proof of vehicle ownership;
b. Cash collateral, antara lain simpanan b. Cash collateral, such as deposits (savings,
(tabungan, giro dan deposito berjangka), current accounts, time deposit), gold,
emas, financial collateral (surat berharga); financial collateral (securities); and
dan
c. Lainnya, antara lain garansi, jaminan c. Others, such as guarantees, government
pemerintah, dan jaminan dari Lembaga guarantees, and guarantees from
penjamin. guarantee/insurance institution.
Agunan merupakan sumber terakhir pelunasan Collateral is a second source of credit
kredit (secondary source of credit repayment) repayment and also as a form of credit risk
dan sebagai salah satu bentuk mitigasi risiko mitigation. The primary source of credit
kredit. Sumber utama pelunasan kredit berasal repayment is the funds generated from
dari hasil usaha dan hasil analisa kemampuan business operations and capability analysis the
debitur. borrowers.
d. Kualitas aset keuangan d. Quality of financial assets
Kualitas aset keuangan dikelola oleh Bank The financial assets quality is managed by the
dengan menggunakan panduan dari Otoritas Bank using the guidance from Financial
Jasa Keuangan dan diungkapkan pada Catatan Services Authority and disclosed in Notes 4, 5,
4, 5, 6, 7, 8, 9, 10, 11 dan 12 atas laporan 6, 7, 8, 9, 10, 11, and 12 to the consolidated
keuangan konsolidasian. financial statements.
Bank memiliki kebijakan terkait tingkat risiko The Bank has policy related to risk appetite and
yang akan diambil (risk appetite) dan toleransi risk tolerance to maintain risk rating over all
risiko (risk tolerance) untuk mempertahankan financial asset portfolios accurately and
peringkat risiko di seluruh portofolio aset consistently, therefore the Bank will focused on
keuangan secara akurat dan konsisten, sehingga the risks with certain rating and the comparison
Bank fokus atas risiko dengan peringkat tertentu of credit exposures across all business lines,
dan perbandingan eksposur kredit di seluruh lini geographic regions, and products. The rating
bisnis, daerah geografis dan produk. Sistem system is supported by a various financial
peringkat ini didukung oleh berbagai analisis analytics, combined with processed market
keuangan, dikombinasikan dengan informasi information to provide the main inputs of
pasar sebagai masukan utama untuk counterparty risk measurement. The risk rating
pengukuran risiko pihak lawan (counterparty). is adjusted to various categories and is
Peringkat risiko disesuaikan dengan berbagai determined in accordance with the Bank
kategori dan ditentukan sesuai dengan panduan Indonesia rating guidelines which are assessed
peringkat Bank Indonesia yang dinilai dan and updated regularly.
diperbaharui secara berkala.
- 170 -
Page 661
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai e. Impairment assessment
Di samping itu, Bank telah menerapkan PSAK Moreover, Bank has implemented PSAK 71 in
71 dalam perhitungan Cadangan Kerugian calculating Allowance for Impairment Losses
Penurunan Nilai (CKPN) terutama dalam (CKPN) especially in the calculation of
perhitungan Probability of Default (PD) dan Loss Probability of Default (PD) and Loss Given
Given Default (LGD). Default (LGD).
Metodologi perhitungan CKPN dikelompokkan CKPN Calculation methodology grouped into 2
ke dalam 2 (dua) kategori, yaitu kolektif dan categories, those are collective and individual.
individual. Metode penurunan nilai ini digunakan This method used to calculate CKPN for
untuk menghitung CKPN fasilitas kredit yang significant and non-significant loan. Minimum
terkait dengan significant loan dan non- criteria that describe significant and non-
significant loan. Minimum kriteria yang termasuk significant loan refers to Bank’s Financial Asset
dalam kategori significant loan dan non- Impairment Policy.
significant loan mengacu kepada Pedoman
Penurunan Nilai Aset Keuangan Bank.
Tabel berikut ini menyajikan aset keuangan The following table presents the financial assets
(tidak termasuk tagihan dari cabang-cabang lain) (not include due from other branches), based
berdasarkan staging dan peringkat kredit pada on stage and credit grading as at
tanggal 31 Desember 2024 dan 2023, adalah December 31, 2024 and 2023, are as follows:
sebagai berikut:
31 Desember/December 31, 2024
Penempatan
pada Bank
Giro Indonesia
pada Bank Giro pada dan bank- Aset
Indonesia/ bank lain/ bank lain/ keuangan
Current Current Placements Tagihan Penyertaan lainnya/
Accounts accounts with Bank akseptasi/ Kredit yang Saham/ Other
with Bank with other Indonesia and Efek-efek/ Acceptance diberikan/ Investments financial
Indonesia banks other banks Securities receivables Loans in Shares assets Jumlah/ Total
Aset keuangan Financial
dengan biaya assets at
perolehan amortized
diamortisasi cost
Stage 1 2.672.478 397.137 2.798.303 9.954.506 84.279 37.244.210 15 1.575.128 54.726.056 Stage 1
Stage 2 - - - - - 6.276.660 - - 6.276.660 Stage 2
Stage 3 - - - - - 4.006.616 - - 4.006.616 Stage 3
2.672.478 397.137 2.798.303 9.954.506 84.279 47.527.486 15 1.575.128 65.009.332
Aset keuangan Financial assets -
- nilai wajar fair value
melalui through other
penghasilan comprehensive
komprehensif lain income
Stage 1 - - - 4.345.452 - - - - 4.345.452 Stage 1
Financial
Aset keuangan assets - fair
- nilai wajar value through
melalui laba rugi profit or loss
Stage 1 - - - 7.467.153 - - - - 7.467.153 Stage 1
Jumlah aset Total financial
keuangan 2.672.478 397.137 2.798.303 21.767.111 84.279 47.527.486 15 1.575.128 76.821.937 assets
Cadangan Allowance
kerugian for impairment
penurunan nilai losses
Stage 1 - 300 - 280 1.200 497.013 - 15.023 513.816 Stage 1
Stage 2 - - - - - 509.077 - - 509.077 Stage 2
Stage 3 - - - - - 1.986.107 - - 1.986.107 Stage 3
Jumlah cadangan Total allowance
kerugian for impairment
penurunan nilai - 300 - 280 1.200 2.992.197 - 15.023 3.009.000 losses
Jumlah – bersih 2.672.478 396.837 2.798.303 21.766.831 83.079 44.535.289 15 1.560.105 73.812.937 Total - net
- 171 -
Page 662
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai (lanjutan) e. Impairment assessment (continued)
31 Desember/December 31, 2023
Penempatan
pada Bank
Giro Indonesia
pada Bank Giro pada dan bank- Aset
Indonesia/ bank lain/ bank lain/ keuangan
Current Current Placements Tagihan Penyertaan lainnya/
Accounts accounts with Bank akseptasi/ Kredit yang Saham/ Other
with Bank with other Indonesia and Efek-efek/ Acceptance diberikan/ Investments financial
Indonesia banks other banks Securities receivables Loans in Shares assets Jumlah/ Total
Aset keuangan Financial
dengan biaya assets at
perolehan amortized
diamortisasi cost
Stage 1 3.205.619 342.881 2.133.567 9.145.932 132.577 40.416.916 15 1.531.016 56.908.523 Stage 1
Stage 2 - - - - - 4.348.331 - - 4.348.331 Stage 2
Stage 3 - - - - - 4.653.369 - - 4.653.369 Stage 3
3.205.619 342.881 2.133.567 9.145.932 132.577 49.418.616 15 1.531.016 65.910.223
Aset keuangan Financial assets -
- nilai wajar fair value
melalui through other
penghasilan comprehensive
komprehensif lain income
Stage 1 - - - 3.067.387 - - - - 3.067.387 Stage 1
Financial
Aset keuangan assets - fair
- nilai wajar value through
melalui laba rugi profit or loss
Stage 1 - - - 5.322.930 - - - - 5.322.930 Stage 1
Jumlah aset Total financial
keuangan 3.205.619 342.881 2.133.567 17.536.249 132.577 49.418.616 15 1.531.016 74.300.540 assets
Cadangan Allowance
kerugian for impairment
penurunan nilai losses
Stage 1 - 300 - 109 1.613 858.219 - 51.597 911.838 Stage 1
Stage 2 - - - - - 459.100 - - 459.100 Stage 2
Stage 3 - - - - - 2.265.515 - - 2.265.515 Stage 3
Jumlah cadangan Total allowance
kerugian for impairment
penurunan nilai - 300 - 109 1.613 3.582.834 - 51.597 3.636.453 losses
Jumlah – bersih 3.205.619 342.581 2.133.567 17.536.140 130.964 45.835.782 15 1.479.419 70.664.087 Total - net
Dalam menentukan kualitas kredit berdasarkan In determining credit quality by client segment
segmen nasabah, untuk portofolio Komersial, for Commercial, SME and Consumer banking
UMKM dan Konsumer, eksposur dianalisis portfolios. Exposures are analyzed by credit
berdasarkan peringkat risiko kredit yang grade which plays a central role in the quality
memainkan peranan utama dalam penilaian assessment and monitoring of risk. All loans are
kualitas dan pengawasan risiko. Semua kredit assigned a credit grade which is reviewed
diberikan peringkat risiko kredit yang ditelaah periodically and amended in light of changes in
ulang secara sistematis dan diubah berdasarkan the borrower’s circumstances or behavior.
perubahan keadaan atau perilaku debitur. Risiko Credit grading is classified based on
kredit diklasifikasi berdasarkan kolektibilitas dan collectibility and Day Past Due (DPD). In case
lama tunggakan (DPD). Adapun kredit dengan of loans with collectibility 1 and collectibility 2
kolektibilitas 1 dan kolektibilitas 2 dengan DPD with DPD less than 30 days are classified on
kurang dari sama dengan 30 hari diklasifikasikan stage 1. Loans with collectibility 2 with DPD
pada stage 1. Kredit dengan kolektibilitas 2 more than 31 days up to less than 90 days days
dengan DPD lebih dari sama dengan 31 hari are classified on stage 2. While loans with
sampai dengan kurang dari sama dengan 90 collectibility 3, 4 and 5 are classified on stage 3.
hari diklasifikasikan pada stage 2. Sementara
kredit dengan kolektibilitas 3, 4 dan 5
diklasifikasikan pada stage 3.
- 172 -
Page 663
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2024 dan 2023 For the Years Ended December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Figures are presented in million Rupiah, unless otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai (lanjutan) e. Impairment assessment (continued)
Tabel berikut adalah instrumen aset keuangan (tidak termasuk tagihan dari This table shows financial assets instruments (not include due from other
cabang-cabang lain) berdasarkan stage dengan jumlah cadangan kerugian branches) by stage with the allowance for impairment losses against each
penurunan nilai untuk setiap instrumen dengan klasifikasi biaya perolehan financial instruments under classification of amortized cost and fair value through
diamortisasi dan nilai wajar melalui penghasilan komprehensif lain pada other comprehensive income as at December 31, 2024 and 2023, are as follow:
tanggal 31 Desember 2024 dan 2023, adalah sebagai berikut:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Cadangan Cadangan Cadangan Cadangan
Kerugian Kerugian Kerugian Kerugian
Penurunan Penurunan Penurunan Penurunan
Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat
Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/
Carrying Impairment Net Carrying Carrying Impairment Net Carrying Carrying Impairment Net Carrying Carrying Impairment Net Carrying
Amount Losses Amount Amount Losses Amount Amount Losses Amount Amount Losses Amount
Giro pada Current accounts with
Bank Indonesia 2.672.478 - 2.672.478 - - - - - - 2.672.478 - 2.672.478 Bank Indonesia
Giro pada bank Current accounts with
lain 397.137 (300) 396.837 - - - - - - 397.137 (300) 396.837 other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan Indonesia and
bank lain 2.798.303 - 2.798.303 - - - - - - 2.798.303 - 2.798.303 other bank - net
Surat - surat berharga 21.767.111 (280) 21.766.831 - - - - - - 21.767.111 (280) 21.766.831 Marketable securities
Tagihan akseptasi 84.279 (1.200) 83.079 - - - - - - 84.279 (1.200) 83.079 Acceptance receivables
Kredit yang diberikan 37.244.210 (497.013) 36.747.197 6.276.660 (509.077) 5.767.583 4.006.616 (1.986.107 ) 2.020.509 47.527.486 (2.992.197) 44.535.289 Loans
Penyertaan Saham 15 - 15 - - - - - - 15 - 15 Investment in shares
Aset keuangan lainnya 1.575.128 (15.023) 1.560.105 - - - - - - 1.575.128 (15.023) 1.560.105 Other financial assets
66.538.661 (513.816) 66.024.845 6.276.660 (509.077) 5.767.583 4.006.616 (1.986.107 ) 2.020.509 76.821.937 (3.009.000) 73.812.937
- 173 -
Page 664
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2024 dan 2023 For the Years Ended December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Figures are presented in million Rupiah, unless otherwise stated)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
e. Evaluasi penurunan nilai (lanjutan) e. Impairment assessment (continued)
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Jumlah/Total
Cadangan Cadangan Cadangan Cadangan
Kerugian Kerugian Kerugian Kerugian
Penurunan Penurunan Penurunan Penurunan
Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat Nilai Nilai/ Nilai Tercatat
Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/ Tercatat/ Allowance for Bersih/
Carrying Impairment Net Carrying Carrying Impairment Net Carrying Carrying Impairment Net Carrying Carrying Impairment Net Carrying
Amount Losses Amount Amount Losses Amount Amount Losses Amount Amount Losses Amount
Giro pada Current accounts with
Bank Indonesia 3.205.619 - 3.205.619 - - - - - - 3.205.619 - 3.205.619 Bank Indonesia
Giro pada bank Current accounts with
lain 342.881 (300) 342.581 - - - - - - 342.881 (300) 342.581 other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan Indonesia and
bank lain 2.133.567 - 2.133.567 - - - - - - 2.133.567 - 2.133.567 other bank - net
Surat - surat Berharga 17.536.249 (109) 17.536.140 - - - - - - 17.536.249 (109) 17.536.140 Marketable Securities
Tagihan akseptasi 132.577 (1.613) 130.964 - - - - - - 132.577 (1.613) 130.964 Acceptance receivables
Kredit yang diberikan 40.416.916 (858.219) 39.558.697 4.348.331 (459.100) 3.889.231 4.653.369 (2.265.515) 2.387.854 49.418.616 (3.582.834) 45.835.782 Loans
Penyertaan Saham 15 - 15 - - - - - - 15 - 15 Investment in shares
Aset keuangan lainnya 1.531.016 (51.597) 1.479.419 - - - - - - 1.531.016 (51.597) 1.479.419 Other financial assets
65.298.840 (911.838) 64.387.002 4.348.331 (459.100) 3.889.231 4.653.369 (2.265.515 ) 2.387.854 74.300.540 (3.636.453) 70.664.087
Dalam hal terdapat keraguan terhadap kemampuan nasabah untuk Where there is doubt on the ability of the borrowers to meet contractual payments
melakukan pembayaran kontraktual pada saat jatuh tempo, persyaratan when due, the terms of the loans might be renegotiated based on mutual
kredit dapat dinegosiasikan kembali berdasarkan kesepakatan antara Bank agreement between the Bank and the borrowers.
dan nasabah.
- 174 -
Page 665
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar Market Risk
Risiko pasar adalah risiko kerugian yang timbul Market risk is the risk of losses that arise due to
akibat perubahan faktor pasar yang tidak sesuai changes in market factors that are not in accordance
dengan posisi yang diambil oleh Bank baik pada with position taken by Bank both in the position of
posisi aset dan liabilitas keuangan dan rekening financial assets and liabilities and administrative
administratif, termasuk risiko perubahan harga opsi. accounts, including the risk of changes in option
Aktivitas Bank secara kesuluruhan akan dipengaruhi prices. The overall activity of the Bank will be
oleh pergerakan variabel pasar seperti suku bunga, influenced by movements in market variables such
nilai tukar, harga ekuitas dan harga komoditas. as interest rates, exchange rates, equity prices and
Dalam rangka meminimalisasi potensi kerugian commodity prices. In order to minimize the potential
yang dapat terjadi dari volatilitas pergerakan losses that may occur due to the volatility of such
variabel pasar tersebut, maka diperlukan adanya market variable movements, it is necessary to
pemantauan yang ketat terhadap posisi Bank yang perform strict monitoring of the Bank’s exposure.
terekspos.
Pengelolaan risiko pasar dijalankan berdasarkan The overall market risk management is performed
kebijakan dan prosedur yang berkaitan dengan based on the policies and procedures related to the
produk, jasa dan aktivitas treasury serta bisnis yang products, services and activities in the treasury and
terpapar risiko tersebut. Pengendalian risiko nilai business exposed to that risk. The management of
tukar mata uang asing dan risiko suku bunga Bank foreign exchange rate and interest rate risks in the
pada trading book antara lain melalui analisis risiko trading book is performed through risk and limit
dan limit untuk aktivitas trading seperti transaksi analysis for trading activities such as money market,
money market, foreign exchange dan fixed income foreign exchange, and fixed income securities
securities (surat-surat berharga). Selain itu, transactions (marketable securities). Furthermore,
dilakukan proses marked-to-market untuk posisi the trading book position has been marked-to-
trading book, monitoring posisi devisa neto dan market and the net open position and Value at Risk
Value at Risk (VaR) atas posisi tersebut. (VaR) on that position are monitored.
Risiko suku bunga Interest rate risk
Dalam rangka mengidentifikasi risiko secara lebih In order to identify the risk more accurately towards
akurat pada produk dan aktivitas Bank yang sensitif the Bank’s products and activity that are sensitive to
terhadap suku bunga pasar yang dapat market’s interest rate which may affect risk level of
memengaruhi tingkat risiko Bank dan untuk the Bank and to make a good sound practice, the
mewujudkan sistem perbankan yang sehat maka Bank needs to manage interest rate risk for both
Bank perlu mengelola risiko suku bunga yang tidak components either in the trading book or Banking
hanya terbatas pada komponen trading book namun book component according to the conservatism
juga pada komponen banking book sesuai dengan principles.
prinsip kehati-hatian.
Pengelolaan risiko suku bunga dalam Interest Rate The Interest Rate Risk in the Banking Book (IRRBB)
Risk in the Banking Book (IRRBB) dilakukan dengan management is performed by monitoring the
memperhatikan pergerakan suku bunga di pasar movement of interest rate in market not in same
yang berlawanan dengan Posisi Banking Book, direction with Banking Book Position that may
yang berpotensi memberikan dampak terhadap impact the Bank’s capital and earning, in current
permodalan dan rentabilitas (earnings) Bank, baik condition and the future.
untuk saat ini maupun pada masa mendatang.
IRRBB bersumber dari 3 (tiga) aspek dasar yang IRRBB originates from 3 (three) fundamental
terkait dengan tingkat dan karakteristik struktur suku aspects related to the level and characteristics of the
bunga, serta dampak dari tingkat dan karakteristik interest rate structure, as well as the impact of these
tersebut terhadap perubahan atas kurva imbal hasil levels and characteristics on changes in the yield
(yield curve). Ketiga aspek dasar dimaksud adalah curve. The basic aspects are gap risk, basis risk and
gap risk, basis risk dan option risk. option risk.
- 175 -
Page 666
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Dalam melakukan pengukuran risiko, Bank In measuring risks, the Bank has performed stress
melakukan stress test dengan beberapa skenario, tests based on several scenarios, including the
termasuk skenario terburuk (worst case scenario) worst case scenario. This is intended to assess the
untuk mengetahui tingkat kemampuan Bank dalam Bank’s ability during various levels of market
menghadapi berbagai tingkat pergerakan hingga movements to abnormal market conditions. The
kondisi pasar yang tidak normal. Hasil stress test stress test results was used as a consideration in
tersebut digunakan sebagai pertimbangan pada determining changes in policies and limit related to
saat penetapan atau perubahan kebijakan dan limit market risk. Stress testing is done every 3 (three)
risiko pasar. Stress testing dilakukan setiap 3 (tiga) months or whichever is earlier in case there is an
bulan sekali atau periode yang lebih pendek jika abnormal condition. The Bank periodically performs
terjadi kondisi abnormal. Bank melakukan back back testing to validate methodology, formula,
testing untuk validasi pada metodologi, formula, model and assumptions used on each scenario of
model dan penggunaan asumsi pada setiap risk measurement model.
skenario dalam model pengukuran risiko.
Tabel berikut mengikhtisarkan eksposur risiko suku The table below summarizes the Bank’s interest rate
bunga Bank atas aset keuangan dan liabilitas risk exposure on non-trading financial assets and
keuangan yang tidak untuk diperdagangkan pada liabilities as at December 31, 2024 and 2023 (Bank
31 Desember 2024 dan 2023, (Bank saja). only).
31 Desember/December 31, 2024
Kurang Dari Lebih dari
3 Bulan/ 5 Tahun/
Less Than 3 - 12 Bulan/ 1 - 5 Tahun/ More Than
Total 3 Months Months Years 5 Years
Aset Assets
Current accounts with
Giro pada Bank Indonesia 2.301.999 2.301.999 - - - Bank Indonesia
Current accounts with
Giro pada Bank lain 428.273 428.273 - - - other Bank
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 1.594.828 1.594.828 - - - Indonesia and other banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.417.653 - - 6.078.310 1.339.343 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 4.506.470 - 202.902 3.692.775 610.793 comprehensive
Diukur pada biaya perolehan Measured at
Amortisasi - neto 9.182.948 1.244.628 413.460 7.524.860 - amortized cost - net
Tagihan derivatif 12.054 12.054 - - - Derivative receivable
Kredit yang diberikan Loans and sharia/
dan pembiayaan/ financing/
piutang syariah - bruto 41.456.215 3.470.998 7.214.252 14.996.741 15.774.224 receivables - gross
Tagihan akseptasi 84.279 83.677 602 - - Acceptance receivables
66.984.719 9.136.457 7.831.216 32.292.686 17.724.360
Liabilitas Liabilities
Simpanan nasabah 40.147.845 34.944.441 4.610.489 592.915 - Deposits from customers
Simpanan dari bank lain 2.826.678 2.823.678 3.000 - - Deposits from other banks
Pinjaman yang diterima 13.775.967 1.500.000 4.446.061 7.829.906 - Borrowings
Surat berharga yang diterbitkan 5.790.158 - - 5.790.158 - Securities issued
62.540.648 39.268.119 9.059.550 14.212.979 -
Neto 4.444.071 (30.131.662) (1.228.334) 18.079.707 17.724.360 Net
- 176 -
Page 667
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
31 Desember/December 31, 2023
Kurang Dari Lebih dari
3 Bulan/ 5 Tahun/
Less Than 3 - 12 Bulan/ 1 - 5 Tahun/ More Than
Total 3 Months Months Years 5 Years
Aset Assets
Current accounts with
Giro pada Bank Indonesia 2.655.765 2.655.765 - - - Bank Indonesia
Current accounts with
Giro pada bank lain 367.341 367.341 - - - other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 738.617 738.617 - - - Indonesia and other banks
Surat-surat berharga Marketable securities
Diukur pada nilai wajar Fair value through
melalui laba rugi 5.322.930 - - 4.434.321 888.609 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 3.477.939 - 76.255 2.897.332 504.352 comprehensive
Diukur pada biaya perolehan Measured at
amortisasi - neto 8.807.987 1.277.192 193.121 7.337.674 - amortized cost - net
Tagihan derivatif 3.040 3.040 - - - Derivative receivable
Kredit yang diberikan Loans and sharia/
dan pembiayaan/ financing/
piutang syariah - bruto 44.183.228 3.513.641 7.869.650 15.523.202 17.276.735 receivables - gross
Tagihan akseptasi 132.577 96.953 35.624 - - Acceptance receivables
65.689.424 8.652.549 8.174.650 30.192.529 18.669.696
Liabilitas Liabilities
Simpanan nasabah 39.036.634 31.493.700 7.349.532 193.402 - Deposits from customers
Simpanan dari bank lain 7.761.176 7.758.176 3.000 - - Deposits from other banks
Pinjaman yang diterima 11.654.712 1.231.760 2.247.547 8.175.405 - Borrowings
Surat berharga yang diterbitkan 3.397.588 - - 3.397.588 - Securities issued
61.850.110 40.483.636 9.600.079 11.766.395 -
Neto 3.839.314 (31.831.087) (1.425.429) 18.426.134 18.669.696 Net
Manajemen risiko suku bunga atas limit repricing The management of interest rate risk against
gap dilakukan dengan memonitor sensitivitas aset repricing gap limits is supplemented by monitoring
dan liabilitas keuangan Bank atas berbagai skenario the sensitivity of the Bank’s financial assets and
tingkat bunga baik standar dan non-standar. Analisis liabilities to various standard and non-standard
sensitivitas Bank atas kenaikan atau penurunan interest rate scenarios. An analysis of the Bank’s
tingkat bunga pasar, dengan asumsi bahwa tidak sensitivity to an increase or decrease in market
ada pergerakan asimetris di kurva imbal hasil dan interest rates, assuming no asymmetrical movement
posisi laporan posisi keuangan yang tetap, adalah in curves and a constant position of statement of
sebagai berikut (tidak diaudit): financial position, is as follows (unaudited):
31 Desember/December 31, 2024
Kenaikan paralel Penurunan paralel
100 basis poin/ 100 basis poin/
100 basis point- 100 basis point-
parallel increase parallel decrease
Sensitivitas atas proyeksi pendapatan Sensitivity of projected
bunga - neto (63.470) 63.470 interest income - net
31 Desember/December 31, 2023
Kenaikan paralel Penurunan paralel
100 basis poin/ 100 basis poin/
100 basis point- 100 basis point-
parallel increase parallel decrease
Sensitivitas atas proyeksi pendapatan Sensitivity of projected
bunga - neto (224.021) 224.021 interest income - net
- 177 -
Page 668
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Risiko nilai tukar Foreign exchange risk
Penilaian risiko nilai tukar mata uang asing The foreign exchange risk valuation is performed by
dilakukan dengan memperhatikan Posisi Devisa monitoring the Net Open Position (NOP) and foreign
Neto (PDN) dan volatilitas mata uang asing yang exchange volatility maintained by the Bank. Risk
dikelola Bank. Pengendalian risiko dilakukan melalui control is performed through monitoring the foreign
monitoring mutasi transaksi valuta asing di seluruh exchange transaction movement in all branches and
kantor cabang dan unit bisnis. Informasi mengenai business units. The information related with NOP is
PDN diungkapkan pada Catatan 55m. disclosed in Note 55m.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko akibat Liquidity risk is the risk due to the inability of the
ketidakmampuan Bank untuk memenuhi liabilitas Bank to meet obligations due from cash flow
yang jatuh tempo dari sumber pendanaan arus kas funding sources and/or from high quality liquid
dan/atau dari aset likuid berkualitas tinggi yang assets that can be pledged, without disrupting the
dapat diagunkan, tanpa mengganggu aktivitas dan activities and financial condition of the Bank.
kondisi keuangan Bank.
Risiko likuiditas juga berkaitan dengan optimalisasi Liquidity risk is the also related to the optimization of
struktur neraca dan risiko struktural terhadap the balance sheet structure and structural risk of
ketergantungan pada sumber pendanaan tertentu. dependence on certain funding sources. The Bank’s
Pengelolaan risiko likuiditas Bank berupaya agar liquidity risk management strives to be able to
dapat mengelola risiko likuiditas dalam perspektif manage liquidity risk form both a short-term and
jangka pendek maupun struktural. structural perspective.
Besar kecilnya risiko likuiditas ditentukan antara The size of the liquidity risk is determined, among
lain: others:
a. Kecermatan dalam perencanaan arus kas a. Accuracy in cash flow or flow of fund planning
atau arus dana berdasarkan prediksi based on financing and fund growth prediction,
pembiayaan dan prediksi pertumbuhan dana, which includes observing the fund rate
termasuk mencermati tingkat fluktuasi dana; volatility;
b. Ketepatan dalam mengatur struktur dana b. The precision in managing the fund structure,
termasuk kecukupan dana; including the adequacy of funding;
c. Ketersediaan aset yang siap dikonversikan c. The availability of asset that is ready to be
menjadi kas; converted into cash;
d. Kemampuan menciptakan akses ke pasar d. Ability to create access to the interbank market
antar bank atau sumber dana lainnya, or other funding sources, including the lender
termasuk fasilitas lender of last resort. of last resort facilities.
Rasio Kecukupan Likuiditas diungkapkan pada Liquidity Adequacy Ratio are disclosed in Note 55k.
Catatan 55k
Sisa jatuh tempo kontraktual dari liabilitas keuangan Residual contractual maturities of financial liabilities
Tabel di bawah ini menyajikan ekspektasi arus kas The table below shows the expected undiscounted
yang tidak didiskontokan dari liabilitas keuangan cash flows on the Bank’s financial liabilities on the
Bank berdasarkan jatuh tempo kontraktual yang basis of their earliest possible contractual maturity
terdekat pada tanggal laporan posisi keuangan as at the consolidated statement of financial position
konsolidasian. date.
- 178 -
Page 669
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Likuiditas Liquidity Risk
31 Desember/December 31, 2024
Kurang dari Lebih dari
3 bulan/ 5 tahun/
Less than 3 - 12 bulan/ 1 - 5 tahun/ More than
Total 3 months months years 5 years
Liabilities immediately
Liabilitas segera 401.263 401.263 - - - payable
Simpanan nasabah 46.593.158 36.288.633 9.711.609 592.916 - Deposits from customers
Deposits from
Simpanan dari bank lain 2.881.186 2.878.186 3.000 - - other banks
Surat-surat berharga Marketable securities
yang dijual dengan janji sell with agreement
dibeli kembali - neto 3.739.878 3.739.878 - - - to repurchase - net
Surat berharga yang diterbitkan 5.790.158 - - - 5.790.158 Securities issued
Liabilitas derivatif 3.641 3.641 - - - Derivative payable
Liabilitas akseptasi 84.279 83.677 602 - - Acceptance payable
Pinjaman yang diterima 13.920.644 1.500.000 4.590.738 7.829.906 - Borrowings
Liabilitas Lain-lain 1.638.402 1.344.206 190.519 - 103.677 Other liabilities
Neto 75.052.609 46.239.484 14.496.468 8.422.822 5.893.835 Net
Komitmen dan Kontinjensi Commitment and Contigencies
Fasilitas kredit kepada debitur
yang belum digunakan 4.282.285 2.507.586 937.009 827.255 10.435 Unused Loan Facilities
Irrevocable letter of credit Outstanding Irrevocable
yang masih harus berjalan 90.095 40.609 49.486 - - Letters of Credit
Garansi yang diterbitkan 582.778 488.955 41.342 52.481 - Guarantee Issued
Total 4.955.158 3.037.150 1.027.837 879.736 10.435 Total
31 Desember/December 31, 2023
Kurang dari Lebih dari
3 bulan/ 5 tahun/
Less than 3 - 12 bulan/ 1 - 5 tahun/ More than
Total 3 months months years 5 years
Liabilities immediately
Liabilitas segera 431.402 431.402 - - - payable
Simpanan nasabah 44.789.143 32.415.350 12.180.392 193.401 - Deposits from customers
Simpanan dari bank lain 7.886.721 7.883.721 3.000 - - Deposits from other banks
Surat-surat berharga Marketable securities
yang dijual dengan janji sell with agreement
dibeli kembali - neto 219.631 219.631 - - - to repurchase - net
Surat berharga yang diterbitkan 3.397.588 - - - 3.397.588 Securities issued
Liabilitas derivatif 808 808 - - - Derivative payable
Liabilitas akseptasi 132.577 96.953 35.624 - - Acceptance payable
Pinjaman yang diterima 11.704.492 1.231.760 2.297.327 8.175.405 - Borrowings
Liabilitas Lain-lain 1.570.140 1.263.423 206.372 - 100.345 Other liabilities
Neto 70.132.502 43.543.048 14.722.715 8.368.806 3.497.933 Net
Komitmen dan Kontinjensi Commitment and Contigencies
Fasilitas kredit kepada debitur
yang belum digunakan 4.822.935 2.934.857 1.195.554 676.892 15.632 Unused Loan Facilities
Irrevocable letter of credit Outstanding Irrevocable
yang masih harus berjalan 88.205 78.074 10.131 - - Letters of Credit
Garansi yang diterbitkan 1.337.709 775.909 480.463 81.337 - Guarantee Issued
Total 6.248.849 3.788.840 1.686.148 758.229 15.632 Total
Secara berkala Bank melakukan kaji ulang terhadap The Bank on a regular basis reviews the liquidity risk
kebijakan dan limit risiko likuiditas. Selain itu, Bank management policy and its limit. Futhermore, the
memiliki kebijakan contingency funding plan sebagai Bank has contigency funding plan policy as a
pedoman bagi Bank untuk mengantisipasi situasi guidance for the Bank to overcome the situiation of
krisis likuiditas. Untuk mengetahui dampak liquidity crisis. In determining impact of changes in
perubahan pasar maupun faktor internal pada market and internal factors in extreme conditions
kondisi ekstrem (krisis) terhadap kondisi likuiditas (crisis) to the liquidity conditions that could impact
yang dapat berdampak pada kecukupan modal the Bank’s capital adequacy, the Bank performs
Bank, Bank melakukan stress test terhadap posisi stress test on Bank’s funding liquidity position on a
likuiditas Bank secara regular, sehingga Bank dapat regular basis. By applying stress test, the Bank can
mengantisipasi lebih awal dan mengambil langkah- anticipate early and take control measures as well
langkah pengendalian dan solusi yang paling as calculate the most optimal solution per short-term
optimal sebagai strategi jangka pendek maupun strategy and long-term recovery of liquidity. The
jangka panjang pemulihan likuiditas. Informasi information related to the maturity profile of assets
mengenai jatuh tempo aset dan liabilitas sesuai and liabilities is disclosed in Note 41.
kontrak diungkapkan pada Catatan 41.
- 179 -
Page 670
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional Operational Risk
Risiko operasional adalah risiko akibat Operational risk is a risk due to insufficiency and/or
ketidakcukupan dan/atau tidak berfungsinya proses non-functioning of internal processes, human error,
internal, kesalahan manusia, kegagalan sistem system failure, and/or the existence of external
dan/atau adanya kejadian-kejadian eksternal yang factors that have the potential to cause financial and
berpotensi menimbulkan kerugian finansial maupun non-financial losses to the Bank. Bank wide
non finansial bagi Bank. Kebijakan manajemen Operational Risk Management Policy is used as a
risiko operasional secara Bank wide digunakan main reference for all line of businesses, support
sebagai acuan utama bagi semua lini bisnis, fungsi functions and subsidiaries in managing their
pendukung dan entitas anak dalam mengelola risiko operational risk. The Bank’s approach to Operational
operasional. Pendekatan Bank terhadap manajemen Risk management is to define the best mitigation
risiko operasional adalah dengan menentukan strategy to get optimum balance between
strategi mitigasi guna memperoleh keseimbangan operational risk exposure, effectiveness of control
yang optimal antara paparan risiko operasional, mechanism, and creating risk appetite as a Bank
efektivitas mekanisme kontrol dan pembuatan risk strategy by a consistent implementation of a
appetite sebagai salah satu strategi bank dengan comprehensive Operational Risk Management.
melakukan implementasi konsisten atas Manajemen
Risiko Operasional.
Pengelolaan terhadap eksposur risiko operasional di Management of operational risk exposures at Bank
Bank mencakup pengelolaan terhadap eksposur includes legal risk exposures, reputation,
risiko hukum, reputasi, kepatuhan dan stratejik yang compliance and strategic risk exposure that occur in
terdapat pada setiap proses bisnis dan aktivitas every business process and operational activity.
operasional.
Penerapan Manajemen Risiko Operasional The Implementation of Operational Risk
dilakukan dengan berpedoman pada Peraturan Management is carried out by referring to the
Otoritas Jasa keuangan No.18/POJK.03/2016 Regulation of Financial Services Authority
tentang Penerapan Manajemen Risiko bagi Bank No. 18/POJK.03/2016 concerning the
Umum, yang mensyaratkan penerapan manajemen Implementation of Risk Management for Commercial
risiko mencakup 4 pilar yakni pengawasan aktif Banks, which requires the implementation of risk
Direksi dan Dewan Komisaris, kecukupan kebijakan management toward 4 pillars, that cover active
dan prosedur manajemen risiko dan penetapan limit supervision of the Board of Directors and the Board
Risiko, kecukupan proses manajemen risiko, dan of Commissioners, adequacy of risk management
sistem pengendalian internal. policy, procedure, and establishment of risk limit,
adequacy of risk management process, and internal
control system.
Hal ini juga termasuk pengkajian atas produk In addition, it includes the assessment of new or
dan/atau aktivitas baru atau pengembangan yang development products and/or activities that increase
meningkatkan profil risiko produk dan/atau aktivitas the risk profile of the products and/or activities of the
Bank. Bank.
Pengelolaan risiko operasional yang dilakukan Effective operational risk management can reduces
secara efektif dapat mengurangi potensi kerugian the potential of operational risk losses.
risiko operasional.
Manajemen risiko serta penetapan limit risiko, Risk management policies and procedures, set of
kecukupan proses identifikasi, pengukuran, the risk limits, adequacy of risk identification, risk
pemantauan dan pengendalian risiko, serta sistem measurement, risk monitoring and risk control
informasi manajemen risiko dan sistem processes, and a comprehensive risk management
pengendalian intern yang menyeluruh. Pengelolaan information system and an internal control system
risiko operasional yang dilakukan secara efektif as well. Effective operational risk management can
dapat mengurangi potensi kerugian risiko reduces the potential of operational risk loss.
operasional.
- 180 -
Page 671
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Bank telah memiliki Kebijakan Manajemen Risiko The Bank has an Operational Risk Management
Operasional, penetapan risk appetite dan risk Policy, setting of risk appetite and risk tolerance,
tolerance dan penetapan limit Risiko Operasional. and Operational Risk Limits. ln managing
Di dalam mengelola risiko operasional, risk taking operational risk, the risk owner is responsible for the
unit bertanggung jawab atas risiko yang terjadi pada risk that occurs in their respective units.
unitnya masing-masing. Tata cara atas The operational risk management procedures are
pengendalian risiko operasional diatur dalam suatu regulated in a comprehensive Bank’s policy for each
kebijakan Bank secara menyeluruh yang mencakup unit that includes provisions and procedures and
ketentuan dan prosedur operasional untuk setiap reviewed periodically.
unit dan dilakukan reviu secara berkala.
Bank telah melakukan beberapa hal dalam rangka The Bank has done several things in order to
pengelolaan risiko operasional, yaitu: manage operational risk, as follows:
i. Menetapkan risk governance pengelolaan risiko i. Stipulate risk governance for operational risk
operasional; management;
ii. Menetapkan kebijakan dan prosedur serta ii. Stipulate policies and procedures and conduct
melakukan reviu secara berkala sebagai periodic reviews as a basis for implementing
landasan penerapan manajemen risiko; risk management;
iii. Menetapkan operational risk appetite dan risk iii. Stipulate operational risk appetite and risk
tolerance; tolerance;
iv. Menyusun metodologi dan perangkat iv. Develop operational risk management
pengelolaan risiko operasional; methodologies and tools;
v. Membangun Risk Awareness di seluruh lini v. Building Risk Awareness in all lines of
organisasi termasuk mewujudkan Risk Culture organization including realizing Risk Culture in
dalam aktivitas bisnis Bank; Bank’s business activities;
vi. Menjalankan implementasi pengelolaan risiko vi. Carry out the implementation of operational risk
operasional ke seluruh unit kerja Kantor Pusat management to all Headquarters and Branch
dan Branch termasuk implementasi Operational work units including the implementation of
Risk Management (ORM) Tools yang meliputi Operational Risk Management Tools (ORM
aplikasi Loss Event Database (LED) dan Tools) which include the Loss Event Database
Aplikasi Risk Control Self-Assesment (RCSA); (LED) application and the Risk Control Self-
Assessment (RCSA) application;
vii. Menyusun Disaster Recovery Plan sebagai vii. Develop a Disaster Recovery Plan as an
langkah antisipasi atas kejadian internal anticipatory measure for internal and external
maupun eksternal yang berpotensi events that have the potential to cause losses;
menimbulkan kerugian termasuk kejadian including events of disasters;
bencana;
viii. Melakukan penilaian risiko sendiri terhadap viii. Self Risk Assessment for Cyber Security
penerapan ketahanan dan keamanan siber; Implementation;
ix. Melakukan penilaian tingkat maturitas untuk ix. Maturity Level Assessment for Cyber Security
keamanan siber dan perbankan digital; and Digital Banking;
x. Melakukan penilaian kerentanan dan x. Vulnerability Assessment and Penetration
pengujian penetrasi; Test;
xi. Melakukan penilaian risiko (risk-assessment) xi. Conduct a risk assessment of management
kecukupan pengelolaan risiko atas rencana adequacy of the Bank's products and/or
pengembangan Produk dan/atau layanan Bank; services development plan;
xii. Melakukan perhitungan atas Aset Tertimbang xii. Calculate the Risk Weighted Assets (RWA) for
Menurut Risiko (ATMR) untuk Risiko Operational Risk;
Operasional;
xiii. Menyediakan kajian risiko terkait dengan xiii. Provide the risk studies related to business
proses bisnis, aktivitas operasional dan process, operational, and transactional
transaksional; activities;
xiv. Melaksanakan peningkatan atas kapabilitas xiv. Improves the ability of Human Resources
Sumber Daya Manusia secara berkelanjutan, regularly, preparation of the Human Resources
menyusun Blue Print Sumber Daya Manusia Blue Print, development of Man Power Planning
(SDM), menyusun Man Power Planning, dan and Improve HR composition in Business Units;
Peningkatan komposisi SDM di Unit Bisnis;
- 181 -
Page 672
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
xv. Pelaksanaan Komite Pengendalian Internal xv. Conduct Internal Control Committee to discuss
secara rutin untuk membahas suatu issues that have the potential to increase the
permasalahan yang dapat meningkatkan risk of Bank exposure;
eksposur risiko Bank;
xvi. Melaksanakan monitoring secara berkala atas xvi. Carry out periodic monitoring of the security of
keamanan sistem teknologi informasi yang information technology systems used;
digunakan;
xvii. Melaksanakan monitoring limit risiko dan xvii. Monitor the risk limit and provide the internal
pelaporan internal maupun eksternal and external report (Regulator);
(Regulator);
xviii. Penyempurnaan dan penguatan program xviii. Improvement and strengthening of the anti-
strategi anti-fraud, antara lain melalui fraud strategy program, including through anti-
sosialisasi anti-fraud kepada seluruh karyawan, fraud socialization to all employees, monitoring
pemantauan penerapan sanksi terhadap the implementation of sanctions against
pelaku, dan pengembangan unit anti-fraud perpetrators, and developing anti-fraud units
menjadi departemen; into departments;
xix. Perbaikan kelemahan dalam kegiatan xix. Improvement of weaknesses in operational and
operasional dan TI; IT activities;
xx. Pelaksanaan monitoring atas penanganan xx. Implementation of handling customer
pengaduan nasabah, peningkatan, kompetensi complaints monitoring, increasing the
petugas Bank dalam penaganan pengaduan competence of Bank officers in handling
nasabah; custumer complaints;
Bank telah menerapkan operational risk governance, The Bank has implemented operational risk
melalui: governance, through:
i. Pengawasan aktif Dewan Komisaris dan i. Active supervision by the Board of
Direksi; Commissioners and Directors;
ii. Pelaksanaan pengelolaan atas risiko ii. Implementation of the operational risk
operasional melalui model three line of defense, management through models named as three
yaitu: line of defense that consist of:
• Risk taking unit sebagai risk owner • Risk taking unit as a risk owner is the first
merupakan first line of defense yang line of defense that is responsible for direct
bertanggung jawab terhadap pengelolaan management of each work unit;
langsung dari masing- masing unit kerja;
• Second line of defense yang menjalankan • The second line of defense that runs the
fungsi oversight; dan oversight function; and
• Internal Audit sebagai third line of defense • Internal Audit as the third line of defense
yang menjalankan fungsi independent that carries out the independent assurance
assurance. function.
iii. Melakukan peninjauan ulang dan pembenahan iii. Conduct review and revamp the internal
terhadap kebijakan dan pedoman internal Bank policies and guidelines of the Bank to support
yang ada guna menunjang kegiatan usaha the Bank's business activities.
Bank.
iv. Melakukan sosialisasi kebijakan/pedoman iv. Conduct socialization of internal
internal untuk meningkatkan pemahaman policies/guidelines to increase understanding
kepada karyawan. to employees.
Dalam rangka pengelolaan risiko operasional, Bank In order to manage operational risk, the Bank has
telah mengembangkan: developed:
i. Aplikasi Risk Control Self Assessment i. The web based of Risk Control Self
(RCSA) berbasis web yang digunakan untuk Assessment (RCSA) application, that is used to
mengidentifikasi, mengukur, dan memonitor identify, measure, and monitor the operational
risiko operasional pada setiap unit kerja risk in each unit on a regular basis;
secara berkala;
- 182 -
Page 673
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
ii. Aplikasi Loss Event Data (LED) berbasis web ii. The web based of Loss Event Data (LED), that
yang digunakan untuk pencatatan data is used to record and collect Bank’s losses data
kerugian Bank yang sudah terjadi atau that have occurred or have the potential to
berpotensi menimbulkan kerugian bagi Bank, cause losses for the Bank, both in financial and
baik atas kerugian finansial maupun non non-financial losses;
finansial;
iii. Action Plan sebagai langkah-langkah mitigasi iii. The Action Plan as an operational risk
risiko operasional; mitigation step;
iv. Dashboard Manajemen Risiko Operasional iv. The Operational Risk Management Dashboard
yang digunakan sebagai indikator tingkat risiko that is used as an indicator of operational risk
operasional dalam suatu aktivitas perbankan. level of banking activities.
Setiap kejadian atau indikasi dari terjadinya risiko Any events or indication of operational risk or
operasional atau kelemahan yang teridentifikasi oleh weaknesses identified by operational risk tools will
alat-alat risiko operasional akan ditindaklanjuti be followed up through improvements. The reporting
melalui perbaikan-perbaikan. Proses pelaporan dan and escalation process will start from each business
eskalasi akan dilakukan mulai dari setiap unit bisnis unit and supporting unit up to the Risk Management
dan unit pendukung sampai dengan Komite Committee. Operational Risk and IT Management
Manajemen Risiko. Departemen Operational Risk Department has proactively carried out ongoing
dan IT Management secara proaktif telah melakukan campaigns or socialization to raise awareness
sosialisasi atau kampanye yang berkesinambungan concerning Operational Risk to all units within the
untuk meningkatkan kesadaran tentang Risiko Bank, through information sharing on risk events
Operasional ke seluruh unit di Bank, melalui and recommendations for process improvement.
berbagai informasi atas kejadian berisiko dan
rekomendasi atas perbaikan proses.
Sebagai bagian dari pemantauan Risiko As part of Operational Risk monitoring, the Bank
Operasional, Bank juga mengelola Risiko Teknologi also manage Information Technology Risk by
Informasi dengan memiliki tata kelola terkait dengan developing governance related to Information
Manajemen Risiko Teknologi Informasi. Fokus Technology Risk Management. Focus of operational
pemantauan risiko operasional terkait risiko risk monitoring related to information technology risk
teknologi informasi antara lain adalah Risk Register among others are Risk Register Information
Information Technology yang mana saat ini Bank Technology, where the Bank is currently focusing on
fokus pada pembangunan NGBS (New Generation the development of the NGBS (New Generation
Banking System), kemudian Risk Register e-channel Banking System), then the e-channel and digital
serta digital yang merupakan transformasi yang Risk Registers, which are transformations launched
dicanangkan oleh pemerintah. by the government.
Bank telah melakukan penyusunan dan pemantauan The Bank has prepared and monitored the
pelaksanaan penyelesaian isu risiko yang implementation of the resolution of risk issues that
berpontensi tinggi dalam dampak kerusakan have a high potential for damage, especially on the
terutama pada daftar utama RCSA (Risk Control main list of RCSA (Risk Control Self-Assessment)
Self-Assessment) dari RTU (Risk Taking Unit) serta from the RTU (Risk Taking Unit) as well as providing
melakukan umpan balik berupa opini terhadap feedback in the form of opinions on the fairness and
kewajaran dan ketepatan dari penilaian yang telah accuracy of the assessments that have been carried
dilakukan oleh RTU. Selain itu terkait kontrol out by RTU. Related with internal control Bank did
internal, Bank melakukan pengkinian Risk Issue updating Risk Issues on a regular basis and also
secara rutin dan juga menjaga limit risiko di aktivitas maintaining risk limits in operational activities in
operasional agar dapat mendukung pertumbuhan order to support business growth while remaining
bisnis tetapi tetap aman dari risiko. safe from risk.
- 183 -
Page 674
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Selain itu Bank juga telah melakukan pemantauan In addition, the Bank has also monitored the
atas pencatatan data kerugian Bank yang sudah recording of data on Bank losses that have occurred
terjadi atau berpotensi menimbulkan kerugian bagi or have the potential to cause losses to the Bank,
Bank, baik atas kerugian finansial maupun non both financial and non-financial losses that are
finansial yang dicatatkan kedalam aplikasi Loss recorded in the Loss Event Database (LED)
Event Database (LED). Sebagai bentuk peningkatan application. As a form of increasing the use of the
atas penggunaan aplikasi LED (Loss Event LED application (Loss Event Database) the Bank
Database) Bank telah melakukan pembaharuan has updated the LED application guidelines through
terhadap pedoman aplikasi LED melalui Surat Directors Circular Letter No.SE/048/DIR/2023
Edaran Direksi No.SE/048/DIR/2023 tentang concerning Loss Event Database Guideline PT KB
Pedoman Loss Event Database PT Bank KB Bank Bukopin Tbk.
Bukopin Tbk.
Kejadian-kejadian berisiko selama tahun 2024 baik Risk events in 2024 either due to negligence of
yang disebabkan karena faktor kelalaian karyawan, employees, system, processes, or external events
sistem, proses ataupun kejadian eksternal dinilai are considered as having incurred relatively
mengalami kerugian yang relatif tidak signifikan insignificant losses to the Bank. The Bank adopts
terhadap Bank. Bank menggunakan pendekatan basic indicator approach to allocate capital and Risk
indikator dasar untuk mengalokasi modal dan Aktiva Weighted Assets (RWA) for operational risk using
Tertimbang Menurut Risiko (ATMR) untuk risiko average data of the last 3 years of the Bank’s gross
operasional dengan menggunakan data rata-rata income.
3 tahun terakhir dari pendapatan bruto Bank.
Bank telah melakukan perhitungan beban modal The Bank has calculated the operational risk capital
risiko operasional berdasarkan Basel Committee on charge under the Basel Committee on Banking
Banking Supervision dan Peraturan Otoritas Jasa Supervision and the Financial Services Authority
Keuangan Nomor 11/POJK.03/2016 tanggal Regulation Number 11/POJK.03/2016 dated
29 Januari 2016 tentang Kewajiban Penyediaan January 29, 2016 regarding the Minimum Capital
Modal Minimum Bank Umum. Berdasarkan Requirement for Commercial Banks. Based on
ketentuan tersebut, Bank dalam melakukan these provisions, the Bank performs operational risk
perhitungan ATMR risiko operasional menggunakan calculations using the Basic Indicator Approach.
Pendekatan Indikator Dasar.
Bank telah melakukan uji coba perhitungan beban The Bank has conducted a trial test on the
modal risiko operasional berdasarkan Basel III: calculation of operational risk capital costs based on
Finalizing Post-Crisis Reforms dan Surat Edaran Basel III: Finalizing of Post-Crisis Reforms and
Otoritas Jasa Keuangan Nomor 6/SEOJK.03/2020 Financial Services Authority Circular Letter Number
tanggal 29 April 2020 tentang perhitungan ATMR 6/SEOJK.03/2020 dated April 29, 2020, concerning
risiko operasional menggunakan Pendekatan Calculation of Operational RWA Using Standard
Standar bagi Bank Umum (Standard Measurement Approaches for Commercial Banks which have been
Approach) yang berlaku pada tanggal apply effective January 1, 2023.
1 Januari 2023.
Risiko Hukum Legal Risk
Risiko hukum adalah risiko akibat tuntutan hukum Legal risk is the risk due to legal claims and/or
dan/atau kelemahan aspek yuridis, yang antara lain weaknesses in legal aspects which among others
disebabkan oleh lemahnya perikatan yang dilakukan derived from the weaknesses in the Bank’s
oleh Bank, ketiadaan dan/atau perubahan peraturan engagements, the absence and/or changes in laws
perundang-undangan yang menyebabkan suatu which result in the transaction executed by the Bank
transaksi yang telah dilakukan Bank menjadi tidak is not aligned with the current regulations, and
sesuai dengan ketentuan dan proses litigasi baik litigation process both from third parties to the Bank
yang timbul dari gugatan pihak ketiga terhadap Bank and from the Bank to third parties.
maupun Bank terhadap pihak ketiga.
- 184 -
Page 675
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Hukum (lanjutan) Legal Risk (continued)
Proses identifikasi risiko hukum dilakukan dengan The process of identifying legal risks is carried out
menganalisis seluruh sumber risiko hukum yang by analyzing all sources of legal risks which at least
sekurang-kurangnya dilakukan terhadap rencana are carried out on plans for implementing Bank
penyelenggaraan produk dan/atau layanan Bank, products and/or services, all Bank activities that are
seluruh aktivitas Bank yang tidak terbatas pada not limited to fundraising activities, fund distribution,
kegiatan penghimpunan dana, penyaluran dana, treasury, trade finance services, human resource
treasury, trade finance services, pengelolaan management, development of new products/
sumber daya manusia, pengembangan activities, as well as implementation of operational
produk/aktifitas baru, serta pelaksanaan kegiatan and other business activities through appropriate
operasional dan bisnis lainnya melalui proses legal risk management control processes prior to
pengendalian manajemen risiko hukum yang layak their introduction or implementation.
sebelum diperkenalkan atau dijalankan.
Melalui Departemen Hukum Perusahaan dan Through the Corporate Legal and Litigation
Litigasi, Bank telah melakukan identifikasi risiko Department, the Bank has identified adequate legal
hukum yang memadai dengan memberikan legal risks by providing legal advisory, legal opinion, and
advisory/legal opinion dan analisis yuridis kepada juridical analysis to related units to improve the
unit terkait untuk meningkatkan kualitas perjanjian quality of credit and cooperation agreements so as
kredit/Kerjasama agar tidak merugikan Bank, serta not to harm the Bank, as well as strengthening
memperkuat standar perjanjian Kerjasama dan Cooperation agreement standards and legal risk
kebijakan manajemen risiko hukum sebagai bentuk management policies as a form of mitigation of the
mitigasi atas risiko yang akan muncul. risks that will arise.
Selain itu Identifikasi serta pengukuran risiko hukum In addition, the identification and measurement of
juga dilakukan melalui pemantauan penanganan legal risk is also carried out through monitoring the
kasus hukum, potential loss yang dihadapi Bank dari handling of legal cases, potential loss faced by the
tuntutan hukum, serta pemantauan biaya legal. Bank from lawsuits, and monitoring legal costs. The
Pengelolaan risiko hukum Bank dilakukan oleh Bank's legal risk management is carried out by the
Departemen Hukum Perusahaan dan Litigasi Corporate Legal and Litigation Department with a
dengan fokus kepada penyelesaian tuntutan hukum. focus on resolving legal claims. This department is
Departemen tersebut bertanggung jawab untuk responsible for ensuring the strengthening of the
memastikan penguatan posisi Bank dalam kasus Bank's position in cases faced by the Bank.
yang di hadapi oleh Bank.
Identifikasi risiko hukum juga dilakukan pada seluruh Legal risk identification is also carried out in all
aktivitas Bank yang tidak terbatas pada kegiatan Bank activities which are not limited to fund raising,
penghimpunan dana, penyaluran dana, treasury, fund distribution, treasury, trade finance services,
trade finance services, pengelolaan sumber daya human resource management, new product/activity
manusia, pengembangan produk/aktifitas baru, development, as well as the implementation of
serta pelaksanaan kegiatan operasional dan bisnis other operational and business activities.
lainnya.
Risiko Reputasi Reputation Risk
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk due to decrease in
tingkat kepercayaan pemangku kepentingan stakeholders’ trust that comes from negative
(stakeholder) yang bersumber dari persepsi negatif perception on the Bank, among others derived from
terhadap Bank, yang antara lain disebabkan adanya events that resulting loss to the Bank, such as
kejadian yang telah merugikan reputasi Bank, negative news in mass media, transgression of
misalnya pemberitaan negatif di media massa, business ethics, customers complaints, and other
pelanggaran etika bisnis, keluhan nasabah, serta matters resulting reputation risk, such as the
hal lain yang dapat menyebabkan risiko reputasi, weaknesses in corporate governance, corporate
misalnya kelemahan pada tata kelola, budaya culture, and the Bank’s business practices.
perusahaan dan praktik bisnis Bank.
- 185 -
Page 676
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Reputasi (lanjutan) Reputation Risk (continued)
Karena risiko reputasi melekat pada berbagai Since reputational risk is inherent in various
kegiatan dan aspek, Bank bergantung pada activities and aspects, the Bank relies on tools and
perangkat dan mekanisme pengelolaan risiko mechanisms in operational risk management in
operasional dalam mengelola risiko ini. Dengan managing such risk. Therefore, the Bank analyzes
demikian, Bank melakukan analisis atas setiap each customer complain or negative perception that
pengaduan nasabah ataupun persepsi negatif Bank is published through the news media (mass media,
yang disampaikan melalui media pemberitaan online media, TV program and social media) to
(media massa, media online, media TV dan media ascertain the cause and its resolution.
sosial) untuk memastikan penyebab dan
penyelesaiannya.
Bank memiliki Departemen khusus yang The Bank has a special Department that is
bertanggung jawab untuk melakukan pengelolaan responsible for managing reputation risk related to
risiko reputasi terkait dengan pengaduan nasabah, customer complaints, as well as a special
serta Departemen khusus yang bertanggung jawab Department that is responsible for managing
terkait pengelolaan risiko reputasi atas komunikasi reputation risk for internal and external
internal dan eksternal serta pemantauan dan communications as well as media monitoring and
pengelolaan media. management.
Pengelolaan risiko reputasi atas pengaduan/ Reputation risk management of customer
keluhan nasabah atau pemberitaan negatif yang complaints or negative news that submitted directly
disampaikan secara langsung kepada Bank ataupun to the Bank or through online media and other
melalui media online serta media lainnya terus media is carried out continuously through:
dilakukan secara berkelanjutan melalui:
i. Penggunaan Complaint Tracking System i. Use of the Complaint Tracking System as an
sebagai aplikasi untuk monitoring dan application to monitor and manage the
pengelolaan atas penanganan serta handling and resolution of customer
penyelesaian pengaduan nasabah; complaints;
ii. Pelaksanaan pemantauan atas pemberitaan di ii. Implementation of monitoring of reporting in
media massa baik cetak maupun elektronik mass media, both print mass media and
menggunakan sistem dashboard secara harian; electronic, using a dashboard system on a
daily basis;
iii. Pelaksanaan fungsi pemantauan dan iii. Implementation of the monitoring and
pengelolaan atas pemberitaan Bank di Media management function of Bank reporting in the
Massa oleh Corporate Relation Department; Mass Media by the Corporate Relations
Department;
iv. Pelaksanaan fungsi pemantauan atas iv. Implementation of the monitoring function for
penyelesaian penanganan pengaduan nasabah the resolution of handling customer complaints
oleh Customer Experience and Development by the Customer Experience and
Department; Development Department;
v. Pelaksaan program pertemuan rutin tahunan v. Implementation of a regular annual meeting
dengan awak media sebagai bentuk menjaga program with media crew as a form of
relasi Perusahaan; maintaining relationships as well as managing
the Company's reputation;
vi. Pengelolaan Perlindungan Konsumen yang vi. Consumer Protection Management carried out
dilakukan oleh Compliance Development and by the Compliance Development and
Customer Protection Unit. Customer Protection Unit.
Sebagai bagian dari proses manajemen risiko As part of the reputation risk management process,
reputasi, Bank menyediakan media komunikasi bagi the Bank provides communication media for
nasabah apabila mengalami ketidaknyamanan customers if they experience inconvenience in
dalam bertransaksi baik melalui media sosial, email transactions either via the Bank's official social
maupun layanan telepon Halo Bukopin yang media, email or the Halo Bukopin telephone service
beroperasi selama 24 Jam. which operates 24 hours.
Rating Bank berdasarkan Fitch dipertahankan pada Bank’s rating based on Fitch is maintained at
tingkat AAA(idn) dan Pefindo pada idAAA. AAA(idn) and Pefindo's rating at idAAA.
- 186 -
Page 677
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Reputasi (lanjutan) Reputation Risk (continued)
Untuk memastikan pengendalian risiko reputasi, To ensure reputation risk control, the Bank has
Bank telah melakukan langkah-langkah antara lain: taken steps including:
• Penetapan alur proses secara jelas atas • Establishing a clear process flow for resolving
penyelesaian penanganan pengaduan customer complaints;
nasabah;
• Penerapan Service Level Agreement (SLA) di • Implementation of Service Level Agreement in
tiap unit kerja untuk memastikan aktivitas all business units to ensure that the service
layanan kepada nasabah telah sesuai dengan activities meets the maximum service time
standar waktu; standards;
• Melaksanakan pelatihan kepada karyawan • Conduct training for employees to improve the
untuk meningkatkan kualitas pelayanan Bank quality of Bank's services for customers.
kepada nasabah.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko yang terjadi karena Compliance risk is the risk incurred due to the Bank
Bank tidak mematuhi dan/atau tidak melaksanakan has not complied and/or not implemented the
ketentuan internal, peraturan perundang-undangan applicable internal policies, laws, and regulations. In
dan ketentuan yang berlaku secara umum. Dalam engaging in the banking industry services, the Bank
menjalankan kegiatan usaha pada industri is required to always comply with the banking
perbankan, Bank diwajibkan untuk selalu tunduk regulations issued by the Goverment and Bank
terhadap peraturan perbankan yang diterbitkan baik Indonesia. In addition, the Bank is also required to
oleh Pemerintah maupun Bank Indonesia. Selain itu, comply with several other rules, such as regulation
Bank juga wajib tunduk kepada beberapa ketentuan on deposit guarantee program, limited liability
lainnya, seperti peraturan yang mengatur company, taxation and capital market Financial
penjaminan simpanan, perseroan terbatas, Services Authority (OJK).
perpajakan dan peraturan di bidang pasar modal
Otoritas Jasa Keuangan (OJK).
Dalam menjalankan kegiatan usaha, Bank In the conduct of its business activities, the Bank at
senantiasa menjaga kepatuhan terhadap ketentuan all times maintains compliance with Financial
Otoritas Jasa Keuangan (OJK) dan peraturan Services Authority (OJK) regulations and applicable
perundang-undangan yang berlaku untuk laws and regulations to maintain the Bank’s
memelihara reputasi bank, sehingga sesuai dengan reputation, so as to align with the expectations of all
harapan dari seluruh pemangku kepentingan dan stakeholders and also the banking industry in
juga industri perbankan pada umumnya. general.
Pelaksanaan Fungsi Kepatuhan Bank juga The implementation of the Bank’s Compliance
merupakan salah satu cerminan dari penerapan Function also reflects the implementation of Good
Tata Kelola perusahaan yang baik (Good Corporate Corporate Governance. In the event the Bank is
Governance). Apabila Bank lalai dalam menjalankan negligent in carrying out its compliance function, the
fungsi kepatuhan maka Bank akan berhadapan Bank will directly encounter with compliance risk.
langsung dengan risiko kepatuhan (compliance risk).
Pada praktiknya risiko kepatuhan melekat pada In practice, compliance risk is inherent to the Bank’s
risiko Bank yang terkait pada peraturan perundang- activities that are related to regulations, prudential
undangan, ketentuan kehati-hatian dan ketentuan provisions, and other provisions, such as:
lain yang berlaku, seperti:
• Kepatuhan terhadap ketentuan dan/atau • Compliance with the prevailing regulations
standar yang berlaku, seperti diantaranya and/or standards, among others are Minimum
pemenuhan ketentuan atas Kewajiban Capital Adequacy Ratio (CAR), Assessment of
Pemenuhan Modal Minimum (KPMM), Bank Asset Quality, Formation of Allowance for
Penilaian Kualitas Aset Bank, Pembentukan Impairment Losses, Calculation of Risk
Cadangan Kerugian Penurunan Nilai (CKPN), Weighted Assets (RWA) and Legal Lending
Aktiva Tertimbang Menurut Risiko (ATMR), Limit (LLL) regulations, Net Open Position
Batas Maksimum Pemberian Kredit (BMPK), (NOP), Minimum Statutory Reserves (GWM),
Posisi Devisa Netto (PDN), Giro Wajib Liquidity Coverage Ratio (LCR) and Net Stable
Minimum, Liquidity Coverage Ratio (LCR) dan Funding Ratio (NSFR).
Net Stable Funding Ratio (NSFR).
- 187 -
Page 678
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Kepatuhan (lanjutan) Compliance Risk (continued)
• Pemenuhan komitmen Rencana Bisnis Bank • Fulfillment the commitments of Bank’s Business
(RBB); Plan regulation;
• Risiko operasional terkait pemenuhan • Operational risks due to The Know Your
ketentuan terkait prinsip-prinsip Know Your Customer Principles (KYCP) and Anti Money
Customer (KYC) dan Anti Pencucian Uang dan Laundering and Countering the Financing of
Pencegahan Pendanaan Terorisme (APU- Terrorism (APU-PPT);
PPT);
• Ketentuan terkait internal proses bisnis; • Regulation related to internal business process;
• Ketentuan pelaporan kepada regulator. • Regulation related to regulatory report.
Kesalahan dalam melakukan interpretasi terhadap Misinterpretation in the statutory provisions also
ketentuan perundang-undangan, juga berpotensi potentially create compliance risks. Compliance risk
menimbulkan terjadinya risiko kepatuhan. Risiko in the Bank can affect the reputation and public trust
kepatuhan yang terjadi pada Bank dapat to the Bank, which in turn can affect the
memengaruhi reputasi dan tingkat kepercayaan performance and business development of the
masyarakat terhadap Bank, yang pada akhirnya Bank.
dapat memengaruhi kinerja dan perkembangan
usaha Bank.
Identifikasi dan pengukuran risiko kepatuhan The identification and measurement of compliance
dilakukan secara berkala yang antara lain risk is carried out on a regular basis which is based
didasarkan pada pengalaman kerugian di masa lalu on, among other things, the experience of past
yang disebabkan oleh risiko kepatuhan melalui losses caused by compliance risk through risk
perhitungan risiko berdasarkan accounting loss data calculations based on accounting loss data and
dan pengukuran lain melalui parameter profil risiko other measurements through compliance risk profile
kepatuhan. parameters.
Pelaksanaan fungsi kepatuhan merupakan tindakan The implementation of the compliance function is a
yang bersifat preventif (ex-ante) untuk memastikan preventive (ex-ante) action to ensure that the
kegiatan usaha Bank telah sesuai dengan peraturan Bank’s business activities are conducted in
perundang undangan yang berlaku. accordance with applicable laws.
Bank memiliki Divisi Compliance and Quality The Bank has a Compliance and Quality Assurance
Assurance yang bertanggung jawab untuk Division which is responsible for coordinating the
mengkoordinir penerapan tata kelola Perusahaan, implementation of corporate governance, creating a
terwujudnya budaya kepatuhan, tersedianya culture of compliance, providing internal policies
kebijakan internal yang sesuai dengan regulasi that are in accordance with external regulations and
eksternal dan memantau pemenuhan komitmen monitoring the fulfillment of the Bank's
Bank ke regulator, serta memastikan commitments to regulators, as well as ensuring the
terselenggaranya penerapan strategi anti pencucian implementation of the Bank's anti-money laundering
uang dan pencegahan pendanaan terorisme Bank. strategy and preventing the financing of terrorism.
Risiko Stratejik Strategic Risk
Risiko stratejik adalah risiko akibat ketidaktepatan Strategic risk is the risk due to inaccuracy in making
dalam pengambilan dan/atau pelaksanaan suatu and/or implementing a strategic decision and failure
keputusan strategis serta kegagalan dalam to anticipate changes in the business environment,
mengantisipasi perubahan lingkungan bisnis yang among others derived from the weaknesses in the
antara lain disebabkan kelemahan dalam proses strategy formulation process, inaccuracies in the
formulasi strategi dan ketidaktepatan dalam formulation of strategy, inadequate information
perumusan strategi, sistem informasi yang kurang system, inaccuracies in strategy implementation,
memadai, ketidaktepatan dalam implementasi and setting the strategic goals that are too
strategi dan penetapan tujuan strategis yang terlalu aggressive.
agresif.
Bank merumuskan dan menetapkan target dan Bank formulates and defines the business targets
strategi bisnis yang akan dicapai di dalam rencana and strategies to be achieved in the business plan
bisnis (business plan) dengan mempertimbangkan by considering internal and external factors in
faktor internal dan eksternal sesuai dengan visi dan accordance with Bank’s vision and mission.
misi Bank.
- 188 -
Page 679
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
40. Manajemen Risiko (lanjutan) 40. Risk Management (continued)
Risiko Stratejik (lanjutan) Strategic Risk (continued)
Bank mengelola risiko stratejik melalui proses The Bank manages strategic risks through a
pertimbangan dan pengambilan keputusan setiap consideration, and decision-making process
kebijakan strategis secara kolektif dan komprehensif regarding every strategic policy in a collective and
oleh direksi dan komite-komite yang telah dibentuk. comprehensive manner performed by the
established Directors and Committees.
Tujuan utama Bank dalam mengelola risiko stratejik The main objective of the Bank in managing
adalah untuk memastikan bahwa proses manajemen strategic risk is to ensure that the risk management
risiko dapat meminimalkan kemungkinan dampak process can minimize the possibility of negative
negatif dari ketidaktepatan pengambilan keputusan impacts from inaccurate strategic decision making
stratejik dan kegagalan dalam mengantisipasi and failure to anticipate changes in the business
perubahan lingkungan bisnis. Pengelolaan risiko environment. Strategic risk management is carried
stratejik dilaksanakan melalui monitoring, analisis out through monitoring, analysis and evaluation of
dan evaluasi atas pencapaian target dan sasaran the achievement of the Bank's goals and targets in
Bank secara detail dan rutin. detail and routinely.
Bank secara rutin melakukan pengendalian risiko The Bank routinely carries out strategic risk control
stratejik antara lain dengan memantau posisi Bank including by monitoring the Bank's position both
baik antar industri perbankan maupun antar peer among the banking industry and among peer
group, pemantauan realisasi anggaran (rencana groups, monitoring the realization of the realization
bisnis) dan pengukuran lainnya melalui parameter of the budget (business plan) and other
profil risiko stratejik dan dilanjutkan dengan mitigasi measurements through strategic risk profile
faktor penyebab kegagalan dan pelaksanaan parameters and continued by mitigating the factors
pemantauan perkembangan kondisi makro ekonomi causing failure and implementing monitoring on
yang dapat berdampak pada bisnis Bank. developments in macroeconomic conditions that
may have an impact to the Bank's business.
Bank telah memiliki Divisi Strategi Perusahaan yang The Bank has a Corporate Strategy Division which
bertanggung jawab dalam perencanaan, is responsible for planning, managing and
pengelolaan dan pengembangan strategi developing corporate strategy as well as sustainable
perusahaan serta keuangan berkelanjutan dan finance and Environmental Social Governance.
Environmental Social Governance.
41. Analisis Jatuh Tempo Aset dan Liabilitas 41. Maturity Profile Based on Remaining Period To
Berdasarkan Periode yang Tersisa Maturity
31 December/December 31, 2024
Tidak
> 3 Bulan - Memiliki
1 Tahun/ Jatuh Tempo/
≤ 1 Bulan/ > 1 - 3 Bulan/ > 3 Months - > 1- 5 Tahun/ > 5 Tahun/ without
Total ≤ 1 Months > 1 - 3 Months 1 Year > 1 - 5 Years > 5 Years Maturity
Kas 369.083 369.083 - - - - - Cash
Giro pada Current accounts with
Bank Indonesia 2.672.478 2.672.478 - - - - - Bank Indonesia
Giro pada bank Current accounts with
lain - bruto 397.137 397.137 - - - - - other banks - gross
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 2.798.303 2.798.303 - - - - - and other banks - gross
Surat-surat Marketable securities -
berharga - bruto 21.767.111 1.071.441 737.564 600.944 14.762.259 4.594.903 - gross
Tagihan derivatif 12.054 12.054 - - - - - Derivatives payable
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/receivables
piutang syariah - bruto 47.527.486 1.165.113 2.541.676 7.873.580 17.563.277 18.383.840 - - gross
Tagihan akseptasi - Acceptances receivable -
bruto 84.279 38.296 45.381 602 - - - - gross
Penyertaan saham Investment in shares
bruto 15 - - - - - 15 - gross
- 189 -
Page 680
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
41. Analisis Jatuh Tempo Aset dan Liabilitas 41. Maturity Profile Based on Remaining Period To
Berdasarkan Periode Yang Tersisa (lanjutan) Maturity (continued)
31 December/December 31, 2024
Tidak
> 3 Bulan - Memiliki
1 Tahun/ Jatuh Tempo/
≤ 1 Bulan/ > 1 - 3 Bulan/ > 3 Months - > 1- 5 Tahun/ > 5 Tahun/ without
Total ≤ 1 Month > 1 - 3 Months 1 Year > 1 - 5 Years > 5 Years Maturity
Aset tetap - bersih 3.320.304 - - - - - 3.320.304 Fixed assets - net
Aset pajak tangguhan Deferred tax assets
neto 1.258.561 - - - - - 1.258.561 net
Aset tak berwujud – neto 270.807 - - - - - 270.807 Intangible assets - net
Aset lain-lain - neto 5.591.657 1.483.988 - - - - 4.107.669 Other assets - net
Total 86.069.275 10.007.893 3.324.621 8.475.126 32.325.536 22.978.743 8.957.356 Total
Cadangan kerugian Allowance for
penurunan nilai (2.993.977) impairment losses
83.075.298
Liabilitas Liabilities
Liabilities
Liabilitas segera 401.263 401.263 - - - - - immediately payable
Simpanan nasabah 46.593.158 26.472.029 14.917.724 4.610.489 592.916 - - Deposits from customers
Simpanan dari bank lain 2.881.186 2.870.086 8.100 3.000 - - - Deposits from other banks
Surat-surat berharga Marketable securities sold
yang dijual dengan with agreement to
janji dibeli kembali - neto 3.739.878 3.739.878 - - - - - repurchases - net
Liabilitas derivatif 3.641 3.641 - - - - - Derivatives payable
Liabilitas akseptasi 84.279 38.296 45.381 602 - - - Acceptances payable
Pinjaman yang diterima 13.920.644 1.500.000 - 4.590.738 7.829.906 - - Borrowings
Hutang pajak 60.903 - - - - - 60.903 Taxes Payable
Surat berharga yang
diterbitkan 5.790.158 - - - 5.790.158 - - Marketable securities
Liabilitas lain-lain 1.638.402 276.120 - 190.519 - 103.677 1.068.086 Other liabilities
Total 75.113.512 35.301.313 14.971.205 9.395.348 14.212.980 103.677 1.128.989 Total
Perbedaan jatuh tempo 10.955.763 (25.293.420) (11.646.584) (920.222) 18.112.556 22.875.066 7.828.367 Maturity gap
Aset neto 7.961.786 Net assets
31 December/December 31, 2023
Tidak
> 3 Bulan - Memiliki
1 Tahun/ Jatuh Tempo/
≤ 1 Bulan/ > 1 - 3 Bulan/ > 3 Months - > 1- 5 Tahun/ > 5 Tahun/ without
Total ≤ 1 Month > 1 - 3 Months 1 Year > 1 - 5 Years > 5 Years Maturity
Kas 289.184 289.184 - - - - - Cash
Giro pada Current accounts with
Bank Indonesia 3.205.619 3.205.619 - - - - - Bank Indonesia
Giro pada bank Current accounts with
lain - bruto 342.881 342.881 - - - - - other banks - gross
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 2.133.567 2.133.567 - - - - - and other banks - gross
Surat-surat Marketable securities -
berharga - bruto 17.536.249 661.413 336.640 353.954 6.089.466 10.094.776 - gross
Tagihan surat-surat Marketable securities
berharga yang dibeli receivable purchased
dengan janji with agreement
dijual kembali - net 2.572.152 2.388.117 48.404 135.631 - - - to resell - net
Tagihan derivative 3.040 3.040 - - - - - Derivatives payable
Kredit yang diberikan Loans and sharia
dan pembiayaan/ financing/receivables
piutang syariah - bruto 49.418.616 1.455.712 2.346.527 9.755.809 15.165.632 20.694.936 - - gross
Tagihan akseptasi - Acceptances receivable -
bruto 132.577 29.648 71.000 31.929 - - - - gross
Penyertaan saham Investment in shares
bruto 15 - - - - - 15 - gross
Aset tetap - bersih 3.233.675 - - - - - 3.233.675 Fixed assets - net
Aset pajak tangguhan Deferred tax assets
neto 2.670.543 - - - - - 2.670.543 net
Aset tak berwujud - neto 285.585 - - - - - 285.585 intangible assets - net
Aset lain-lain - neto 6.068.453 1.064.632 - - - - 5.003.821 Other assets -net
Total 87.892.156 11.573.813 2.802.571 10.277.323 21.255.098 30.789.712 11.193.639 Total
Cadangan kerugian Allowance for
penurunan nilai (3.584.856) impairment losses
84.307.300
Liabilitas Liabilities
Liabilities
Liabilitas segera 431.402 431.402 - - - - - immediately payable
Simpanan nasabah 44.789.143 22.728.772 9.686.577 12.180.392 193.402 - - Deposits from customers
Simpanan dari bank lain 7.886.721 4.644.351 3.241.370 1.000 - - - Deposits from other banks
Surat-surat berharga Marketable securities sold
yang dijual dengan with agreement to
janji dibeli kembali - neto 219.631 219.631 - - - - - repurchases - net
Liabilitas derivatif 808 808 - - - - - Derivatives payable
Liabilitas akseptasi 132.577 29.648 71.000 31.929 - - - Acceptances payable
Pinjaman yang diterima 11.704.492 1.231.760 - 2.297.327 8.175.405 - - Borrowings
Hutang pajak 64.635 - - - - - 64.635 Taxes Payable
Surat berharga yang
diterbitkan 3.397.588 - - - 3.397.588 - - Marketable securities
Liabilitas lain-lain 1.570.140 177.588 - 206.373 - 100.344 1.085.835 Other liabilities
Total 70.197.137 29.463.960 12.998.947 14.717.021 11.766.395 100.344 1.150.470 Total
Perbedaan jatuh tempo 17.695.019 (17.890.147) (10.196.376) (4.439.698) 9.488.703 30.689.368 10.043.169 Maturity gap
Aset neto 14.110.163 Net assets
- 190 -
Page 681
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
42. Pengelolaan Permodalan 42. Capital Management
Sasaran utama atas kebijakan pengelolaan The primary objectives of the Bank’s capital
permodalan yang dilakukan oleh Bank adalah untuk management policy are to ensure that the Bank
mematuhi ketentuan permodalan eksternal yang complies with externally imposed capital
berlaku dan untuk mempertahankan rasio requirements and that the Bank maintains healthy
permodalan yang sehat agar dapat mendukung capital ratios in order to support its business and to
usaha dan memaksimalkan nilai bagi pemegang maximize shareholder value.
saham.
Bank mengelola struktur modal dan melakukan The Bank manages its capital structure and makes
penyesuaian atas struktur tersebut terhadap adjustments to that structure to changes in
perubahan kondisi ekonomi dan karakteristik risiko economic conditions and the risk characteristics of
aktivitasnya. Untuk mempertahankan atau its activities. In order to maintain or adjust the capital
menyesuaikan struktur modal tersebut, Bank dapat structure, the Bank may adjust the amount of
menyesuaikan jumlah pembayaran dividen kepada dividend payment to shareholders, return capital to
pemegang saham, mengembalikan modal kepada shareholders or issue capital securities.
pemegang saham atau mengeluarkan saham baru.
Rasio Permodalan diungkapkan pada Catatan 55l. Capital Ratio are disclosed in Note 55l.
43. Posisi Devisa Neto 43. Net Open Position
Perhitungan Posisi Devisa Neto Bank diuangkapkan The Net Open Position calculations for the Bank
pada Catatan 55m only are disclosed in Note 55m.
44. Perjanjian-Perjanjian Signifikan 44. Significant Agreements
Bank menandatangani beberapa perjanjian penting The Bank entered into several significant
seperti yang tersebut di bawah ini: agreements as follows:
a. Perjanjian Kerja Sama dengan PT Bank a. Joint Agreement with PT Bank Pembangunan
Pembangunan Daerah Jambi pada tanggal Daerah Jambi dated June 29, 2020 regarding
29 Juni 2020 mengenai Jual Beli Piutang dan the Sale and Purchase of Receivables and
Pembiayaan Bersama dengan jenis kredit pension loans Joint Financing. The maximum
pensiunan. Jumlah maksimal plafond limit of financing is Rp35,000,000,000 (full
pembiayaan adalah sebesar Rp35.000.000.000 amount) with a maximum term of 15 years and
(nilai penuh) dengan jangka waktu maksimal the maximum age of the debtor is 75 years at
15 tahun dan umur debitur maksimal 75 tahun the end of the credit agreement.
pada saat perjanjian kredit berakhir.
Porsi pembiayaan Bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Pembangunan agreed upon is PT Bank Pembangunan Daerah
Daerah Jambi sebesar 90% dan Bank sebesar Jambi at 90% and Bank at 10% of the total joint
10% dari total pembiayaan bersama. financing.
b. Perjanjian Kerja Sama dengan PT Bank b. Joint Agreement with PT Bank Tabungan
Tabungan Pensiunan Nasional Tbk (BTPN) Pensiunan Nasional Tbk (BTPN) dated June 7,
pada tanggal 7 Juni 2018 mengenai Jual Beli 2018 regarding the Sale and Purchase of
Piutang dan Pengalihan Piutang dengan Receivables and Transfer of Pension Loans
jenis kredit pensiunan. Jumlah maksimal Receivables. The maximum limit of financing is
plafond pembiayaan adalah sebesar Rp2,000,000,000,000 (full amount) with a
Rp2.000.000.000.000 (nilai penuh) dengan maximum term of 15 years and the maximum
jangka waktu maksimal 15 tahun dan umur age of the debtor is 75 years at the end of the
debitur maksimal 75 tahun pada saat perjanjian credit agreement.
kredit berakhir.
Porsi pembiayaan Bersama yang telah The portion of joint financing that has been
disepakati adalah PT BTPN sebesar 90% dan agreed upon is PT BTPN at 90% and Bank at
Bank sebesar 10% dari total pembiayaan 10% of the total joint financing.
bersama.
- 191 -
Page 682
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
44. Perjanjian-Perjanjian Signifikan (lanjutan) 44. Significant Agreements (continued)
c. Perjanjian Kerja Sama dengan PT Bank Woori c. Joint Agreement with PT Bank Woori Saudara
Saudara Indonesia 1906 Tbk pada tanggal Indonesia 1906 Tbk dated July 21, 2020
21 Juli 2020 mengenai Jual Beli Piutang regarding the Sale and Purchase of
dan Pengalihan Piutang dengan jenis Receivables and pension loans Joint Financing.
kredit pensiunan. Jumlah maksimal The maximum limit of financing is
plafond pembiayaan adalah sebesar Rp500,000,000,000 (full amount) with a
Rp500.000.000.000 (nilai penuh) dengan maximum term of 15 years and the maximum
jangka waktu maksimal 15 tahun dan umur age of the debtor is 75 years at the end of the
debitur maksimal 75 tahun pada saat perjanjian credit agreement.
kredit berakhir.
Porsi pembiayaan Bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Woori Saudara agreed upon is PT Bank Woori Saudara
Indonesia 1906 Tbk sebesar 90% dan Bank Indonesia 1906 Tbk at 90% and Bank at 10% of
sebesar 10% dari total pembiayaan bersama. the total joint financing.
d. Perjanjian Kerja Sama dengan PT Bank d. Joint Agreement with PT Bank Perkreditan
Perkreditan Rakyat Dhaha Ekonomi pada Rakyat Dhaha Ekonomi dated September 26,
tanggal 26 September 2019 mengenai Jual Beli 2019 regarding the Sale and Purchase of
Piutang dan Pembiayaan Bersama dengan Receivables and pension loans Joint Financing.
jenis kredit pensiunan. Jumlah maksimal The maximum limit of financing is
plafond pembiayaan adalah sebesar Rp5,000,000,000 (full amount) with a maximum
Rp5.000.000.000 (nilai penuh) dengan jangka term of 15 years and the maximum age of the
waktu maksimal 15 tahun dan umur debitur debtor is 75 years at the end of the credit
maksimal 75 tahun pada saat perjanjian kredit agreement.
berakhir.
Porsi pembiayaan bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Perkreditan Rakyat agreed upon is PT Bank Perkreditan Rakyat
Dhaha Ekonomi sebesar 95% dan Bank Dhaha Ekonomi at 95% and Bank at 5% of the
sebesar 5% dari total pembiayaan bersama. total joint financing.
e. Perjanjian Kerja Sama dengan PT Bank e. Joint Agreement with PT Bank Tabungan
Tabungan Negara (Persero) Tbk (BTN) pada Negara (Persero) Tbk (BTN) dated July 8, 2020
tanggal 8 Juli 2020 mengenai Jual Beli Piutang regarding the Sale and Purchase of
dan Pembiayaan Bersama dengan jenis Receivables and Joint Financing with pension
kredit pensiunan. Jumlah maksimal loans. The maximum limit of financing is
plafond pembiayaan adalah sebesar Rp500,000,000,000 (full amount) with a
Rp500.000.000.000 (nilai penuh) dengan maximum term of 15 years and the maximum
jangka waktu maksimal 15 tahun dan umur age of the debtor is 75 years at the end of the
debitur maksimal 75 tahun pada saat perjanjian credit agreement.
kredit berakhir.
Porsi pembiayaan bersama yang telah The portion of joint financing that has been
disepakati adalah PT Bank Tabungan Negara agreed upon is PT Bank Tabungan Negara
(Persero) Tbk (BTN) sebesar 90% dan Bank (Persero) Tbk (BTN) at 90% and Bank at 10%
sebesar 10% dari total pembiayaan bersama. of the total joint financing.
f. Perjanjian Kerja Sama dengan PT Bank KB f. Joint Agreement with PT Bank KB Bukopin
Bukopin Syariah pada tanggal 29 Desember Syariah on December 29, 2020 regarding the
2020 mengenai perjanjian tentang Investasi agreement regarding Subordinated
Mudharabah Subordinasi. PT Bank Mudharabah Investment. PT Bank KB Bukopin
KB Bukopin Tbk memberikan investasi sebesar Tbk provides an investment of
Rp275.000.000.000 (nilai penuh) kepada Rp275,000,000,000 (full amount) to PT Bank
PT Bank KB Bukopin Syariah. KB Bukopin Syariah.
Kedua pihak sepakat dan mengikatkan diri atas Both parties agreed and committed themselves
penyediaan dana dengan Mudharabah (bagi to providing funds with Mudharabah (profit
hasil) dengan nisbah bagi hasil dengan porsi sharing) with a profit sharing ratio with each
masing-masing pihak adalah PT Bank KB party's portion, namely PT Bank KB Bukopin
Bukopin Tbk sebesar 70% dan PT Bank KB Tbk at 70% and PT Bank KB Bukopin Syariah
Bukopin Syariah sebesar 30%. at 30%.
- 192 -
Page 683
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
44. Perjanjian-Perjanjian Signifikan (lanjutan) 44. Significant Agreements (continued)
g. Transaksi penjualan kredit portofolio LAR (Loan g. LAR (Loan at Risk) portofolio credit sales
at Risk) ke SPC IDMB United Pte Ltd transaction to SPC IDMB United Pte Ltd
di Singapura. Kredit nominal in Singapore. Credit nominal
Rp4.135.377.534.505 (nilai penuh) dan Bank Rp4,135,377,534,505 (full amount) and Bank
ditunjuk sebagai collecting agent dengan appointed as collecting agent in exchange for a
imbalan mendapat Collection Fee sebesar 1% Collection Fee of 1% of nominal collection and
dari nominal penagihan dan Management Fee Management Fee of 0.25% of outstanding
sebesar 0,25% dari outstanding principal. principal.
h. Transaksi penjualan kredit portofolio LAR (Loan h. LAR (Loan at Risk) portofolio credit sales
at Risk) ke SMMK Pte Ltd transaction to SMMK Pte Ltd
di Singapura. Kredit nominal in Singapore. Credit nominal
Rp3.813.072.530.214 (nilai penuh) dan KB Rp3,813,072,530,214 (full amount) and KB
Bukopin ditunjuk sebagai collecting agent Bukopin appointed as collecting agent in
dengan imbalan mendapat Collection Fee exchange for a Collection Fee of 1% of nominal
sebesar 1% dari nominal penagihan dan collection and Management Fee of 0.25% of
Management Fee sebesar 0,25% dari outstanding principal.
outstanding principal.
i. Pada tanggal 28 September 2022 Bank i. On September 28, 2022 Bank acquired sharia
membeli surat berharga syariah yaitu Sukuk marketable securities Sukuk Wakalah BI Al-
Wakalah BI Al-Istitsmar yang diterbitkan oleh Istitsmar issued by PT Perusahaan Pengelola
PT Perusahaan Pengelola Aset (Persero) Aset (Persero) amounting to Rp2,432,000 with
senilai Rp2.432.000 dengan jangka waktu 15 maturity date to 15 years (September 28, 2022 -
tahun (28 September 2022 - 28 September September 28, 2037) and yield of 0.75% per
2037) dan imbal hasil senilai 0,75% per tahun. annum.
j. Transaksi penjualan kredit portofolio LAR (Loan j. LAR (Loan at Risk) portofolio credit sales
at Risk) ke TLDC Pte Ltd di Singapura. Kredit transaction to TLDC Pte Ltd in Singapore.
nominal Rp2.868.631.934.002 (nilai penuh) dan Credit nominal Rp2,868,631,934,002 (full
KB Bukopin ditunjuk sebagai collecting agent amount) and KB Bukopin appointed as
dengan imbalan mendapat Collection Fee collecting agent in exchange for a Collection
sebesar 1% dari nominal penagihan dan Fee of 1% of nominal collection and
Management Fee sebesar 0,25% dari Management Fee of 0.25% of outstanding
outstanding principal. principal.
45. Jaminan Pemerintah terhadap Kewajiban 45. Government Guarantee for The Payment of
Pembayaran Bank Umum Obligations of Commercial Banks
Pada tanggal 13 Oktober 2008, Presiden Republik On October 13, 2008, the President of the Republic
Indonesia menetapkan Peraturan Pemerintah of Indonesia approved Government Regulation
No. 66 Tahun 2008 tentang besaran nilai simpanan No. 66 Year 2008 regarding the amount of deposits
yang dijamin Lembaga Penjaminan Simpanan. guaranteed by Lembaga Penjaminan Simpanan.
Berdasarkan Peraturan tersebut, nilai simpanan Based on such Regulation, the guaranteed deposit
yang dijamin untuk setiap nasabah pada satu Bank amount in a Bank which previously according to
yang semula berdasarkan Undang-Undang No. 24 Law No. 24 Year 2004 amounted to a maximum of
Tahun 2004 ditetapkan maksimum Rp100 diubah Rp100 was amended to a maximum amount of
menjadi maksimum Rp2.000. Rp2,000.
Berdasarkan Undang-Undang Republik Indonesia Based on the Law of the Republic of Indonesia
No. 7 Tahun 2009, Peraturan Pemerintah pengganti No. 7 Year 2009, Government Regulation in lieu of
undang-undang tentang Lembaga Penjaminan law on Lembaga Penjaminan Simpanan has been
Simpanan telah ditetapkan menjadi undang-undang set into law since January 13, 2009.
sejak tanggal 13 Januari 2009.
- 193 -
Page 684
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
46. Nilai Wajar Instrumen Keuangan 46. Fair Value of Financial Instruments
Tabel di bawah ini menyajikan perbandingan atas The table presents the comparison, of the carrying
nilai tercatat dengan nilai wajar dari instrumen amounts and fair value of the Group financial
keuangan Grup yang tercatat dalam laporan instruments that are recognized in the consolidated
keuangan konsolidasian: financial statements:
31 Desember/December 31, 2024
Nilai Wajar
Diukur pada melalui
Nilai Wajar Penghasilan
melalui Komprehensif Lain/ Biaya Total Nilai
Laba Rugi/ Fair Value Perolehan Tercatat/
Fair Value through Other Diamortisasi/ Total
through Comprehensive Amortized Carrying Nilai Wajar/
Profit or Loss Income Cost Amount Fair Value
Aset Assets
Kas - - 369.083 369.083 369.083 Cash
Giro pada Current accounts with
Bank Indonesia - - 2.672.478 2.672.478 2.672.478 Bank Indonesia
Giro pada bank Current accounts with
lain - neto - - 396.837 396.837 396.837 other banks - net
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - neto - - 2.798.303 2.798.303 2.798.303 and other banks - net
Surat-surat Marketable
berharga - neto 7.467.153 4.345.452 9.954.226 21.766.831 21.766.831 securities - net
Tagihan derivatif - - 12.054 12.054 12.054 Derivative receivable
Kredit yang diberikan Loans
dan pembiayaan/ and sharia
piutang syariah - financing/receivables
neto - - 44.535.289 44.535.289 44.535.289 - net
Tagihan akseptasi - Acceptances
neto - - 83.079 83.079 83.079 receivable - net
Penyertaan saham - Investments in
neto - - 15 15 15 shares - net
Aset lain-lain - - 1.659.860 1.659.860 1.659.860 Other asset
Total 7.467.153 4.345.452 62.481.224 74.293.829 74.293.829 Total
Liabilitas Liabilities
Liabilitas Liabilities immediately
segera - - 401.263 401.263 401.263 payable
Simpanan Deposits from
nasabah - - 46.593.158 46.593.158 46.593.158 customers
Simpanan dari bank Deposits from
lain - - 2.881.186 2.881.186 2.881.186 other banks
Liabilitas derivatif - - 3.641 3.641 3.641 Derivatives payable
Surat-surat berharga Marketable securities
yang dijual dengan sold with agreement
janji dibeli kembali - neto - - 3.739.878 3.739.878 3.739.878 to ressel receivable - net
Liabilitas akseptasi - - 84.279 84.279 84.279 Acceptances payable
Pinjaman yang
diterima - - 13.920.644 13.920.644 13.920.644 Borrowings
Surat berharga yang Marketable
diterbitkan - - 5.790.158 5.790.158 5.790.158 securities issued
Liabilitas lain-lain - - 1.638.402 1.638.402 1.638.402 Other Liabilities
Total - - 75.052.609 75.052.609 75.052.609 Total
- 194 -
Page 685
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
46. Nilai Wajar Instrumen Keuangan (lanjutan) 46. Fair Value of Financial Instruments (continued)
31 Desember/December 31, 2023
Nilai Wajar
Diukur pada melalui
Nilai Wajar Penghasilan
melalui Komprehensif Lain/ Biaya Total Nilai
Laba Rugi/ Fair Value Perolehan Tercatat/
Fair Value through Other Diamortisasi/ Total
through Comprehensive Amortized Carrying Nilai Wajar/
Profit or Loss Income Cost Amount Fair Value
Aset Assets
Kas - - 289.184 289.184 289.184 Cash
Giro pada Current accounts with
Bank Indonesia - - 3.205.619 3.205.619 3.205.619 Bank Indonesia
Giro pada bank Current accounts with
lain - neto - - 342.581 342.581 342.581 other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - neto - - 2.133.567 2.133.567 2.133.567 and other banks - net
Surat-surat Marketable
berharga - neto 5.322.930 3.067.387 9.145.823 17.536.140 17.536.140 securities - net
Surat-surat berharga Marketable securities
yang dibeli dengan janji sold with agreement
dijual kembali - neto - - 2.572.152 2.572.152 2.572.152 to ressel receivable - net Placements
Tagihan derivatif - - 3.040 3.040 3.040 Derivative receivables
Kredit yang diberikan Loans
dan pembiayaan/ and sharia
piutang syariah - financing/receivables
neto - - 45.835.782 45.835.782 45.835.782 - net Derivative re
Tagihan akseptasi - Acceptances
neto - - 130.964 130.964 130.964 receivable - net
Penyertaan saham - Investments in
neto - - 15 15 15 shares - net
Aset lain-lain - - 1.272.119 1.272.119 1.272.119 Other asset
Total 5.322.930 3.067.387 64.930.846 73.321.163 73.321.163 Total
Liabilitas
Liabilities Other asset
Liabilitas Liabilities immediately
segera - - 431.402 431.402 431.402 payable
Simpanan Deposits from
nasabah - - 44.789.143 44.789.143 44.789.143 customers
Simpanan dari bank Deposits from
lain - - 7.886.721 7.886.721 7.886.721 other banks
Liabilitas derivatif 808 - - 808 808 Derivatives payable
Surat-surat berharga Marketable securities
yang dijual dengan sold with agreement
janji dibeli kembali - neto - - 219.631 219.631 219.631 to ressel receivable - net
Liabilitas akseptasi - - 132.577 132.577 132.577 Acceptances payable
Pinjaman yang
diterima - - 11.704.492 11.704.492 11.704.492 Borrowings
Surat berharga yang Marketable
diterbitkan - - 3.397.588 3.397.588 3.397.588 securities issued
Liabilitas lain-lain - - 1.570.140 1.570.140 1.570.140 Other Liabilities
Total 808 - 70.131.694 70.132.502 70.132.502 Total
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used to
perkiraan nilai wajar: estimate the fair value:
Nilai wajar aset dan liabilitas keuangan tertentu Fair values of certain financial assets and liabilities
selain surat berharga yang diukur melalui harga other than securities measured at amortized cost
perolehan yang diamortisasi dan biaya perolehan, and acquisition cost marketable securities,
pinjaman yang diterima, dan surat berharga yang borrowings, and securities issued approximate their
diterbitkan mendekati nilai tercatat, karena carrying amounts due to short-term maturities of
instrumen keuangan tersebut memiliki jangka waktu these financial instruments, due to the interest rate
jatuh tempo yang singkat dan memiliki tingkat bunga is at market rate and carried at fair value.
sesuai pasar.
Nilai wajar dari surat berharga yang diukur melalui The fair value of marketable securities amortized
harga perolehan yang diamortisasi dan biaya cost and acquisition cost marketable securities is
perolehan ditentukan berdasarkan harga kuotasi determined on the basis of quoted market price as
pasar yang berlaku pada 31 Desember 2024 dan at December 31, 2024 and 2023.
2023.
- 195 -
Page 686
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
46. Nilai Wajar Instrumen Keuangan (lanjutan) 46. Fair Value of Financial Instruments (continued)
Nilai wajar dari pinjaman yang diterima dan surat The fair value of borrowings and securities issued is
berharga yang diterbitkan dihitung menggunakan calculated using discounted cash flows using market
arus kas yang didiskonto berdasarkan suku bunga rate.
pasar.
Tabel di bawah ini menyajikan nilai wajar instrumen The table below shows the fair value of financial
keuangan berdasarkan hierarki yang digunakan instruments based on the hierarchy used by the
Bank untuk menentukan dan mengungkapkan nilai Bank in determining and disclosing the fair value of
wajar dari instrumen keuangan: financial instruments:
a. Tingkat 1: Dikutip dari harga di pasar aktif untuk a. Level 1: Quoted prices in active markets for
aset atau liabilitas keuangan yang identik; identical financial assets or liabilities;
b. Tingkat 2: Yang melibatkan input selain dari b. Level 2: Those involving inputs other than
harga kuotasi yang termasuk dalam Tingkat 1 quoted prices included in Level 1 that are
yang dapat diobservasi untuk aset dan liabilitas, observable for the asset or liability, either
baik secara langsung (seperti harga) atau tidak directly (as prices) or indirectly (derived from
langsung (berasal dari harga); prices);
c. Tingkat 3: Input untuk aset dan liabilitas yang c. Level 3: Those with inputs for the asset or
tidak berdasarkan pada data yang dapat di liability that are not based on observable market
observasi di pasar (input yang tidak dapat data (unobservable inputs).
diobservasi).
31 Desember/December 31, 2024
Pengukuran Nilai Wajar pada Tanggal Pelaporan Menggunakan/
Fair Value Measurement as at Reporting Date Using:
Nilai Tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying Amount Level 1 Level 2 Level 3
Aset keuangan yang diukur Financial asset measured
pada nilai wajar at fair value
Diukur pada nilai wajar melalui Fair value through
laba rugi: profit or loss:
Tagihan derivatif 12.054 12.054 - - Derivative receivables
Surat-surat berharga 7.467.153 274.656 7.192.497 - Marketable securities
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Surat-surat berharga 4.345.452 4.345.452 - - Marketable securities
Aset keuangan yang nilai Financial asset of which the
wajarnya diungkapkan fair value is disclosed
Dimiliki hingga jatuh tempo: Owned until maturity:
Surat-surat berharga 9.954.226 8.540.315 - 1.413.911 Marketable securities
Kredit yang diberikan
dan piutang: Loans and receivables:
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
Syariah 44.535.289 - 44.535.289 - financing/receivables
Liabilitas keuangan yang nilai Financial liabilities which the
wajarnya diungkapkan fair value is disclosed
Biaya perolehan diamortisasi: Amortized cost:
Surat berharga yang
diterbitkan 5.790.158 - 5.790.158 - Marketable securities issued
Pinjaman yang diterima 13.920.644 - 13.920.644 - Borrowings
31 Desember/December 31, 2023
Pengukuran Nilai Wajar pada Tanggal Pelaporan Menggunakan/
Fair Value Measurement as at Reporting Date Using:
Nilai Tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying Amount Level 1 Level 2 Level 3
Aset keuangan yang diukur Financial asset measured
pada nilai wajar at fair value
Diukur pada nilai wajar melalui Fair value through
laba rugi: profit or loss:
Tagihan derivatif 3.040 3.040 - - Derivative receivables
Surat-surat berharga 5.322.930 13 5.322.917 - Marketable securities
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Surat-surat berharga 3.067.387 3.067.387 - - Marketable securities
Aset keuangan yang nilai Financial asset of which the
wajarnya diungkapkan Fair value is disclosed
Biaya perolehan di amortisasi: Amortized cost:
Surat-surat berharga 9.145.823 7.811.762 - 1.334.061 Marketable securities
- 196 -
Page 687
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
46. Nilai Wajar Instrumen Keuangan (lanjutan) 46. Fair Value of Financial Instruments (continued)
31 Desember/December 31, 2023
Pengukuran Nilai Wajar pada Tanggal Pelaporan Menggunakan/
Fair Value Measurement as at Reporting Date Using:
Nilai Tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying Amount Level 1 Level 2 Level 3
Kredit yang diberikan
dan piutang: Loans and receivables:
Pinjaman yang diberikan dan
pembiayaan/piutang Loans and sharia
Syariah 45.835.782 - 45.835.782 - financing/receivables
Liabilitas keuangan yang nilai Financial liabilities of which the
wajarnya diungkapkan fair value is disclosed
Biaya perolehan diamortisasi: Amortized cost:
Surat berharga yang
diterbitkan 3.397.588 - 3.397.588 - Marketable securities issued
Pinjaman yang diterima 11.704.492 - 11.704.492 - Borrowings
Pada tanggal 31 Desember 2024 dan 2023 tidak As at December 31, 2024 and 2023, there is no
terdapat aset keuangan atau liabilitas keuangan financial assets and financial liabilities transfer out of
yang ditransfer dari/ke tingkat 2 dan/atau tingkat 3. or into level 2 and/or level 3.
47. Analisa Kualitas Kredit 47. Credit Quality Analysis
Peningkatan Risiko Kredit Secara Signifikan Significant Increase in Credit Risk
Ketika menentukan apakah risiko gagal bayar pada When determining whether the risk of default on
instrumen keuangan telah meningkat secara financial instruments has increased significantly
signifikan sejak pengakuan awal, Grup since initial recognition, the Group considers
mempertimbangkan informasi yang wajar dan reasonable and supported relevant information that
terdukung, serta relevan yang tersedia tanpa biaya is available without excessive costs or efforts. This
atau upaya yang berlebihan. Hal tersebut mencakup includes quantitative and qualitative information and
informasi dan analisa kuantitatif dan kualitatif, analysis, based on historical experience and credit
berdasarkan pada pengalaman historis dan expert assessments and including forward-looking
penilaian pakar kredit dan termasuk perkiraan masa estimates.
depan (forward-looking).
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko kredit whether a significant increase in credit risk of
secara signifikan atas eksposur telah terjadi dengan exposure has occurred by comparing:
membandingkan:
• Probability of Default (PD) atas umur tersisa • Probability of Default (PD) for the remaining age
pada tanggal pelaporan; dengan 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).
Grup menggunakan kriteria berikut dalam The Group use these criteria for determining
menentukan apakah peningkatan risiko kredit whether there has been a significant increase in
secara signifikan atas eksposur telah terjadi: credit:
• pengujian kuantitatif berdasarkan perubahan • • quantitative test based on movement in
Probability of Default (PD); Probability of Default (PD);
• indikator kualitatif. • qualitative indicators.
- 197 -
Page 688
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Credit Risk Grades Credit Risk Grades
Grup mengalokasikan setiap eksposur ke credit risk The Group allocated each exposure to credit risk
grades berdasarkan variasi data yang ditentukan grades based on a variety of data that is determined
dapat memprediksi risiko gagal bayar dan to predict the risk of default and apply credit
menerapkan pengalaman atas kredit. Credit risk experience judgement. Credit risk grades are
grades ditetapkan menggunakan faktor kualitatif dan determined using qualitative and quantitative factors
kuantitatif yang dapat mengindikasikan risiko gagal that can indicate the risk of default. These factors
bayar. Faktor-faktor ini bervariasi tergantung pada vary depending on the nature of the exposure and
sifat eksposur dan jenis peminjam. the type of borrower.
Credit risk grades ditetapkan dan dikalibrasi Credit risk grades are determined and calibrated in
sedemikian rupa sehingga risiko terjadinya gagal such a way that the risk of default is increasing
bayar meningkat secara eksponensial seiring exponentially as credit risk rating decreases, for
dengan penurunan rating risiko kredit, sebagai example, the difference between credit risk rating
contoh, selisih antara credit risk rating grades 1 dan grades 1 and 2 is smaller than the difference
2 lebih kecil dari pada selisih antara credit risk rating between credit risk rating grades 2 and 3.
grades 2 dan 3.
Setiap eksposur dialokasikan ke credit risk grades Each exposure is allocated to credit risk grades at
pada pengakuan awal berdasarkan informasi yang initial recognition based on available information
tersedia tentang peminjam. Eksposur ini dipantau about the borrower. This exposure is monitored on
secara berkelanjutan, dan dapat mengakibatkan an ongoing basis, and can result in the exposure
eksposur dipindahkan ke credit risk grades yang being transferred to different credit risk grades.
berbeda. Pemantauan biasanya menggunakan data Monitoring usually uses the following data: financial
berikut: laporan keuangan, penggunaan fasilitas statements, use of credit facilities, estimates of
kredit, estimasi kondisi ekonomi. economic conditions.
Penentuan Struktur Probability of Default Determination of the Probability of Default Structure
Credit risk grades adalah input utama dalam Credit risk grades are the main input in determining
penentuan struktur PD term structure atas eksposur. the PD term structure of the exposure. The Bank
Bank mengumpulkan informasi kinerja dan gagal collects performance and default information about
bayar tentang eksposur risiko kredit yang dianalisa credit risk exposures, which are analyzed by
berdasarkan yurisdiksi atau wilayah dan menurut jurisdiction or region and by product and borrower
jenis produk dan peminjam serta penilaian risiko type as well as credit risk assessment. For some
kredit. Untuk beberapa portofolio, informasi yang portfolios, information purchased from external
dibeli dari penilai kredit eksternal juga digunakan. credit assessors is also used.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze the
menganalisa data yang dikumpulkan dan collected data and produce an estimate of the
menghasilkan perkiraan probability of default (PD) probability of default (PD) for the remaining life and
atas umur tersisa dan bagaimana hal ini how this is expected to change as a result of the
diperkirakan akan berubah sebagai akibat dari passage of time.
berlalunya waktu.
Analisa ini mencakup identifikasi dan kalibrasi This analysis includes the identification and
hubungan antara perubahan tingkat gagal bayar dan calibration of the relationship between changes in
perubahan dalam faktor-faktor makro ekonomi default rates and changes in key macroeconomic
utama serta analisa mendalam tentang dampak factors as well as an in-depth analysis of the impact
faktor-faktor lain tertentu (misalkan restrukturisasi) of other certain factors (e.g. restructuring) on the
pada risiko gagal bayar. Untuk sebagian besar risk of default. For most exposures, the main
eksposur, indikator makro ekonomi utama meliputi: macroeconomic indicators include: GDP growth,
pertumbuhan PDB, suku bunga acuan, dan tingkat benchmark interest rates, and the unemployment
pengangguran. Untuk eksposur pada industri rate. For exposures in certain industries and/or
dan/atau wilayah tertentu, analisa dapat mencakup regions, the analysis can include commodity prices
harga komoditas dan/atau harga properti yang and/or, relevant property prices.
relevan.
- 198 -
Page 689
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Credit Risk Grades (lanjutan) Credit Risk Grades (continued)
Penentuan Terjadinya Peningkatan Risiko Kredit Determination of Significant Increase in Credit Risk
Secara Signifikan
Grup mempergunakan sejumlah kriteria untuk The Group uses several criteria for determining that
menentukan telah terjadi peningkatan risiko kredit credit risk has increased significantly.
secara signifikan.
Kriteria tersebut ditetapkan menggunakan faktor The criteria are determined using quantitative and
kuantitatif dan kualitatif termasuk penentuan qualitative factors including determination based on
berdasarkan status hari tunggakan yang dapat arrear day status that can indicate significant
mengindikasikan telah terjadi peningkatan risiko increase in credit risk since initial recognition.
kredit yang signifikan terhadap saat awal diberikan.
Grup dimungkinkan menggunakan penilaian dari The Group can also use the judgement of credit
analis kredit dan pengalaman historis yang relevan, analysts and, if possible, relevant historical
dalam menentukan bahwa eksposur mungkin saja experience, in determining that the exposure may
telah mengalami peningkatan risiko kredit yang have experienced a significant increase in credit
signifikan berdasarkan indikator kualitatif tertentu risk based on certain qualitative indicators that are
yang dianggap dapat mengindikasikan hal tersebut considered to indicate this and their effects may not
dimana pengaruhnya mungkin belum sepenuhnya be fully reflected in quantitative analysis in
tercermin pada saat dilakukan analisis kuantitatif. comprehensive manner on a timely manner.
Grup menentukan bahwa peningkatan risiko kredit The Group determines that a significant increase in
secara signifikan belum terjadi apabila masih kurang credit risk has not occurred if it is still less than 30
dari 30 hari tunggakan. Hari tunggakan ditentukan days in arrears. Arrear days are determined by
dengan menghitung jumlah hari sejak tanggal jatuh counting the number of days from the initial due
tempo awal dimana pembayaran penuh belum date where full payment has not been received.
diterima. Tanggal jatuh tempo ditentukan tanpa The due date is determined without considering the
mempertimbangkan masa tenggang yang mungkin grace period that might be available to the
tersedia bagi peminjam. borrower.
Grup memantau efektivitas kriteria yang digunakan The Group monitors the effectiveness of the criteria
dalam mengidentifikasi peningkatan risiko kredit used in identifying significant increases in credit risk
yang signifikan dengan cara reviu berkala. by periodic review.
Modifikasi Aset Keuangan Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat dimodifikasi Loan contractual terms can be modified for
untuk beberapa alasan, termasuk perubahan kondisi a number of reasons, including changes in market
pasar, retensi pelanggan dan faktor-faktor lain yang conditions, customer retention and other factors not
tidak terkait dengan penurunan kredit saat ini. related to the current credit decline. Loans with
Pinjaman yang ketentuan kontraktualnya modified contractual terms can cause the initial
dimodifikasi dapat menyebabkan pinjaman awal loan to be derecognized and recognized the
dihentikan pengakuannya dan pinjaman hasil modified loan as a new loan at fair value.
modifikasi diakui sebagai pinjaman baru pada nilai
wajar.
Ketika ketentuan kontraktual pinjaman dimodifikasi When the contractual terms of the loan are
dan tidak mengakibatkan penghentian pengakuan, modified and do not result in termination of
penentuan terjadinya peningkatan risiko kredit recognition, determining the occurrence of a
secara signifikan dilakukan dengan cara significant increase in credit risk is done by
membandingkan: comparing:
• sisa PD sepanjang umur pada tanggal • PD remainder life at reporting date based on
pelaporan berdasarkan ketentuan yang modified provision; with
dimodifikasi; dengan
• sisa PD sepanjang umur yang diestimasi • residual PD throughout the estimated age
berdasarkan data pada saat pengakuan awal based on data at initial recognition and initial
dan ketentuan kontraktual awal. contractual provisions.
- 199 -
Page 690
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Bank menganggap aset keuangan dalam keadaan The Bank considers financial assets as default
default/gagal bayar ketika: when:
• Debitur tidak mungkin membayar kewajiban • The debtor is unlikely to pay its credit obligation
kreditnya secara penuh, tanpa bantuan in full, without assistance (recourse) from the
(recourse) dari Bank; atau Bank; or
• Debitur telah melewati jatuh tempo lebih dari 90 • The debtors have past due more than 90 days
hari atas kewajiban kredit material apa pun for any material credit obligations to the Bank.
kepada Bank.
Dalam menilai apakah debitur dalam keadaan In assessing whether a debtor is in default, the Bank
default/gagal bayar, Bank mempertimbangkan considers the following indicators:
indikator berikut:
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms of the
penjanjian (covenants); agreement (covenants);
• Kuantitatif seperti status tunggakan; dan • Quantitative such as arrears status; and
• Berdasarkan data yang dikembangkan secara • Based on data developed internally and
internal dan diperoleh dari sumber eksternal. obtained from external sources.
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai estimating impairment
Penggunaan informasi perkiraan masa depan Use of forward-looking information
(forward-looking)
Bank menggunakan informasi forward-looking dalam The Bank uses forward-looking information in
menilai apakah telah terjadinya peningkatan risiko assessing whether there has been a significant
kredit secara signifikan dan pengukuran kerugian increase in credit risk and measurement of expected
kredit ekspektasian. Berdasarkan saran dari Komite credit losses. Based on advice from the Risk
Manajemen Risiko, pakar ekonomi dan Management Committee, economists and
pertimbangan berbagai informasi aktual dan consideration of various actual information and
perkiraan eksternal, Bank merumuskan pandangan external forecast, the Bank formulated a base case
dasar (base case) tentang pergerakan variabel for the movement of relevant economic variables in
ekonomi yang relevan dimasa depan serta perkiraan future as well as forecasts of other possible
skenario lain yang mungkin terjadi. Proses ini scenarios. This process involves developing two or
meliputi pengembangan dua atau lebih skenario. more additional economic scenarios and
considerations
Ekonomi tambahan dan mempertimbangkan The relative probabilities of the possible outputs.
probabilitas relatif dari keluaran (output) yang External information includes economic data and
mungkin. Informasi eksternal mencakup data estimates published by, such as government
ekonomi dan perkiraan yang diterbitkan oleh, seperti agencies and selected private sector analysts and
badan pemerintah dan analis sektor swasta dan academics.
akademisi terpilih.
Pandangan dasar (base case) mencerminkan The base case reflects the output with the highest
keluaran dengan probabilitas yang paling tinggi dan probability and is used in strategic planning and
digunakan dalam perencanaan strategis dan budgeting. Another scenario, reflects more optimistic
anggaran. Skenario yang lain, mencerminkan outputs and more pessimistic outputs.
keluaran yang lebih optimis dan keluaran yang lebih
pesimis.
Skenario ekonomi yang dirumuskan menggunakan The economic scenarios formulated using the range
kisaran indikator utama pada tanggal 31 Desember of key indicators as at December 31, 2024 and
2024 dan 2023, adalah sebagai berikut: 2023, are as follows:
- 200 -
Page 691
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
Penggunaan informasi perkiraan masa depan Use of forward-looking information (continued)
(forward-looking) (lanjutan)
Indikator utama/
Key indicators
Tingkat pengangguran dasar 8%/base 8% Unemployment rate
Kisaran antara 7 hingga 10%/
Range between 7 and 10%
Suku bunga dasar 1%/base 1% Interest rates
Kisaran antara 0,5 hingga 2%/
Range between 0.5 and 2%
Pertumbuhan PDB dasar 1,5%/base 1.5% GDP growth
Kisaran antara 0 hingga 2,5%/
Range between 0 and 2.5%
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
Input utama dalam pengukuran kerugian kredit The main inputs in measuring expected credit loss
ekspektasian adalah variabel berikut : are the following variables:
• Probability of Default (PD) • Probability of Default (PD)
• Loss of Given Default (LGD) • Loss of Given Default (LGD)
• Exposure at Default (EAD) • Exposure at Default (EAD)
Parameter ini umumnya berasal dari model statistik These parameters generally come from statistical
yang dikembangkan secara internal dan data historis models that are developed internally and other
lainnya. Parameter ini disesuaikan untuk historical data. This parameter is adjusted to reflect
mencerminkan informasi forward-looking. forward-looking information.
Estimasi PD adalah estimasi pada tanggal tertentu, PD estimation is an estimate on a certain date,
yang dihitung berdasarkan model peringkat statistik, which is calculated based on a statistical ranking
dan dinilai menggunakan rating yang disesuaikan model, and is assessed using a rating that is
dengan berbagai kategori dari debitur dan eksposur. adjusted to various categories of debtors and
Model statistik ini didasarkan pada data yang exposures. This statistical model is based on data
disusun secara internal yang terdiri dari faktor compiled internally consisting of quantitative and
kuantitatif dan kualitatif. qualitative factors.
LGD adalah besarnya kerugian jika terjadi gagal LGD is the amount of loss if there is a default. LGD
bayar. Parameter LGD diestimasi secara historis parameters are historically estimated based on the
berdasarkan tingkat pemulihan atas klaim terhadap level of recovery of claims against debtors who
debitur yang gagal bayar. Model LGD default. The LGD model considers the structure,
mempertimbangkan struktur, jaminan, senioritas collateral, claim seniority, the debtor industry, and
klaim, industri debitur, dan biaya pemulihan setiap the cost of recovering any collateral that is an
jaminan yang merupakan bagian integral dari aset integral part of a financial asset.
keuangan.
EAD merepresentasikan estimasi eksposur jika EAD represents the estimated exposure in case of
terjadi gagal bayar. EAD suatu aset keuangan default. EAD of a financial asset is the gross
adalah jumlah tercatat bruto. Untuk komitmen carrying amount. For loan commitments and
pinjaman dan jaminan keuangan, EAD mencakup financial guarantees, EAD includes the amount that
jumlah yang telah ditarik, serta jumlah potensial di has been withdrawn, as well as potential future
masa depan yang akan ditarik, yang diestimasi amounts to be withdrawn, which are estimated
berdasarkan pengamatan historis dan perkiraan based on historical observations and forward-
berwawasan ke depan (forward-looking). looking estimates.
- 201 -
Page 692
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
(lanjutan) (continued)
Ketika pemodelan parameter dilakukan secara When parameter modeling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are grouped according to the
berdasarkan kesamaan karakteristik risiko yang similarity of risk characteristics which include:
meliputi:
• jenis instrumen; • type of instrument;
• peringkat risiko kredit; • credit risk rating;
• jenis agunan; • type of collateral;
• tanggal pengakuan awal; • date of initial recognition;
• sisa waktu jatuh tempo; • remaining due date;
• industri; dan • industry; and
• lokasi geografis debitur. • debtor’s geographical location.
a. Analisis risiko kredit berdasarkan internal rating a. Credit risk analysis based on internal rating grades:
grades:
31 Desember/December 31, 2024
Kerugian
Kredit atas
Kerugian Kerugian Aset Keuangan
Kredit Kredit yang Dibeli atau
Sepanjang Sepanjang Berasal dari
Umurnya - Umurnya - Aset Keuangan
Kerugian Kredit Tidak Kredit yang Memburuk/
Kredit Memburuk/ Memburuk/ Purchased
Ekspektasian Lifetime Lifetime or Credit
12 Bulan/ ECL - No Credit ECL - Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
Grade 1 37.083.192 3.821.847 5.191 - 40.910.230 Grade 1
Grade 2 161.018 2.320.709 26 - 2.481.753 Grade 2
Grade 3 - 86.535 96.444 - 182.979 Grade 3
Grade 4 - - 306.321 - 306.321 Grade 4
Grade 5 - 47.569 3.598.634 - 3.646.203 Grade 5
Total 37.244.210 6.276.660 4.006.616 - 47.527.486 Total
Cadangan kerugian kredit (497.013) (509.077) (1.986.107) - (2.992.197) Loss allowance
Nilai Tercatat 36.747.197 5.767.583 2.020.509 - 44.535.289 Carrying Amount
31 Desember/December 31, 2023
Kerugian
Kerugian Kerugian Kredit atas
Kredit Kredit Aset Keuangan
Sepanjang Sepanjang yang Dibeli atau
Umurnya - Umurnya - Berasal dari
Kerugian Kredit Tidak Kredit Aset Keuangan
Kredit Memburuk/ Memburuk/ yang Memburuk/
Ekspektasian Lifetime Lifetime Purchased or
12 Bulan/ ECL - No Credit ECL - Credit Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
Grade 1 39.904.538 614.341 160.916 - 40.679.795 Grade 1
Grade 2 1.056.648 3.326.041 2.009 - 4.384.698 Grade 2
Grade 3 - - 410.030 - 410.030 Grade 3
Grade 4 - - 348.669 - 348.669 Grade 4
Grade 5 - - 3.595.424 - 3.595.424 Grade 5
Total 40.961.186 3.940.382 4.517.048 - 49.418.616 Total
Cadangan kerugian kredit (908.096) (498.218) (2.176.520) - (3.582.834) Loss allowance
Nilai Tercatat 40.053.090 3.442.164 2.340.528 - 45.835.782 Carrying Amount
- 202 -
Page 693
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Modifikasi Aset Keuangan (lanjutan) Modification of Financial Assets (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
(lanjutan) (continued)
a. Analisis risiko kredit berdasarkan internal rating a. Credit risk analysis based on internal rating
grades: (lanjutan) grades: (continued)
Cadangan kerugian kredit untuk aset keuangan Allowance for credit losses for financial assets
yang diklasifikasikan pada nilai wajar melalui classified as fair value through other
penghasilan komprehensif lain tidak diakui pada comprehensive income is not recognized in the
laporan posisi keuangan karena nilai tercatat statement of financial position because the
aset keuangan tersebut adalah nilai wajar. carrying value of the financial assets is the fair
value.
b. Analisis risiko kredit berdasarkan probability of b. Credit risk analysis based on probability of
default: default:
31 Desember/ December 31, 2024
Kerugian
Kredit atas
Kerugian Kerugian Aset Keuangan
Kredit Kredit yang Dibeli atau
Sepanjang Sepanjang Berasal dari
Umurnya - Umurnya - Aset Keuangan
Kerugian Kredit Tidak Kredit yang Memburuk/
Kredit Memburuk/ Memburuk/ Purchased
Ekspektasian Lifetime Lifetime or Credit
12 Bulan/ ECL - No Credit ECL - Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
0,00-0,10 37.132.865 4.592.465 - - 41.725.330 0.00-0.10
0,11-0,40 111.058 1.597.367 1.375.913 - 3.084.338 0.11-0.40
0,41-1,00 287 86.828 2.630.703 - 2.717.818 0.41-1.00
Total 37.244.210 6.276.660 4.006.616 - 47.527.486 Total
Cadangan kerugian kredit (497.013) (509.077) (1.986.107) - (2.992.197) Loss allowance
Nilai Tercatat 36.747.197 5.767.583 2.020.509 - 44.535.289 Carrying Amount
31 Desember/ December 31, 2023
Kerugian
Kredit atas
Kerugian Kerugian Aset Keuangan
Kredit Kredit yang Dibeli atau
Sepanjang Sepanjang Berasal dari
Umurnya - Umurnya - Aset Keuangan
Kerugian Kredit Tidak Kredit yang Memburuk/
Kredit Memburuk/ Memburuk/ Purchased
Ekspektasian Lifetime Lifetime or Credit
12 Bulan/ ECL - No Credit ECL - Credit Impaired
12 Months ECL Impaired Impaired Financial Assets Total
Kredit yang diberikan
yang diukur pada
biaya perolehan
yang diamortisasi Loans at amortized cost
0,00-0,10 40.961.186 - 72.497 - 41.033.683 0.00-0.10
0,11-0,40 - 3.940.382 11.447 - 3.951.829 0.11-0.40
0,41-1,00 - - 4.433.104 - 4.433.104 0.41-1.00
Total 40.961.186 3.940.382 4.517.048 - 49.418.616 Total
Cadangan kerugian kredit (908.096) (498.218) (2.176.520 ) - (3.582.834) Loss allowance
Nilai Tercatat 40.053.090 3.442.164 2.340.528 - 45.835.782 Carrying Amount
- 203 -
Page 694
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Analisa Sensitivitas Kerugian Kredit Sensitivity Analysis of Expected Credit Loss for
Ekspektasian Terhadap Kondisi Ekonomi Masa Future Economic Conditions
Depan
Aset Keuangan
yang Diukur
pada Nilai
Wajar melalui
Penghasilan
Aset Keuangan Komprehensif
yang Diukur Lain/
Rasio Kerugian Kredit pada Biaya Financial Assets
Ekspektasian Terhadap Perolehan Measured at
Aset Keuangan Pada Diamortisasi/ Fair Value
31 Desember 2024/ Financial asset Through Other
ECL Ratio to Financial Assets Measured at Comprehensive
at December 31, 2024 Amortized Cost Income Total
Kerugian kredit ekspektasian
yang dilaporkan 2.992.197 - 2.992.197 Reported ECL
Nilai tercatat bruto 47.527.486 - 47.527.486 Gross carrying amount
Rasio kerugian kredit
ekspektasian yang
dilaporkan terhadap ECL ratio to gross
nilai tercatat bruto 6,30% - 6,30% carrying amount
Aset Keuangan
yang Diukur
pada Nilai
Wajar melalui
Penghasilan
Aset Keuangan Komprehensif
yang Diukur Lain/
Rasio Kerugian Kredit pada Biaya Financial Assets
Ekspektasian Terhadap Perolehan Measured at
Aset Keuangan Pada Diamortisasi/ Fair Value
31 Desember 2023/ Financial asset Through Other
ECL Ratio to Financial Assets Measured at Comprehensive
at December 31, 2023 Amortized Cost Income Total
Kerugian kredit ekspektasian
yang dilaporkan 3.582.834 - 3.582.834 Reported ECL
Nilai tercatat bruto 49.418.616 - 49.418.616 Gross carrying amount
Rasio kerugian kredit
ekspektasian yang
dilaporkan terhadap ECL ratio to gross
nilai tercatat bruto 7,25% - 7,25% carrying amount
2024 2025 2026 2027 2028
Skenario Moderat Moderate Scenario
Neraca Transaksi Berjalan (% PDB Tahunan) 6,72% 6,72% 6,72% 6,72% 6,72% Current Account (% GDP Yearly)
Tingkat Inflasi 4,08% 4,75% 5,32% 5,80% 6,22% Inflation Rate
Anggaran Pemerintah (% PDB) 9,61% 8,22% 7,08% 6,13% 5,35% Fiscal Balance (% GDP)
BI Rate 2,88% 2,17% 1,66% 1,29% 1,02% BI Rate
Index Keyakinan Konsumer 1,71% 1,71% 1,71% 1,71% 1,71% Consumer Confidence Index
Pembentukan Modal Tetap Bruto 31,19% 31,23% 31,24% 31,24% 31,24% Gross Fixed Capital Formation
Belanja Pemerintah 5,67% 4,83% 4,12% 3,52% 3,02% Government Expenditure
Index Harga Konsumen 138,85 138,85 138,85 138,85 138,85 Consumer Price Index
Produksi Industri 3,25% 3,03% 2,83% 2,65% 2,47% Industrial Production
Harga Minyak 56,67 55,38 54,12 52,89 51,69 Oil Price
Hutang Rumah Tangga 17,06% 17,06% 17,06% 17,06% 17,06% Household Debt
Skenario Optimis Upside Scenario
Neraca Transaksi Berjalan (% PDB Tahunan) 175,21% 195,09% 213,07% 6,72% 6,72% Current Account (% GDP Yearly)
Tingkat Inflasi -8,59% -9,49% -10,31% -9,12% -9,12% Inflation Rate
Anggaran Pemerintah (% PDB) 64,31% 65,27% 65,68% 6,13% 5,35% Fiscal Balance (% GDP)
BI Rate 40,25% 40,22% 40,05% -1,29% -1,02% BI Rate
Index Keyakinan Konsumer 14,40% 14,40% 14,40% 1,71% 1,71% Consumer Confidence Index
Pembentukan Modal Tetap Bruto 118,48% 118,52% 118,53% 31,24% 31,24% Gross Fixed Capital Formation
Belanja Pemerintah 17,41% 17,13% 16,80% 3,52% 3,02% Government Expenditure
Index Harga Konsumen -7,39 -24,66 -40,26 138,85 138,85 Consumer Price Index
Produksi Industri 10,35% 10,73% 11,01% 2,65% 2,47% Industrial Production
Harga Minyak 150,17 158,76 166,13 52,89 51,69 Oil Price
Hutang Rumah Tangga 16,09% 15,98% 15,87% 17,06% 17,06% Household Debt
Skenario Pesimis Downside Scenario
- 204 -
Page 695
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
47. Analisa Kualitas Kredit (lanjutan) 47. Credit Quality Analysis (continued)
Analisa Sensitivitas Kerugian Kredit Sensitivity Analysis of Expected Credit Loss for
Ekspektasian Terhadap Kondisi Ekonomi Masa Future Economic Conditions (continued)
Depan (lanjutan)
2024 2025 2026 2027 2028
Neraca Transaksi Berjalan (% PDB Tahunan) -161,77% -181,65% -199,63% 6,72% 6,72% Current Account (% GDP Yearly)
Tingkat Inflasi 6,76% 7,67% 8,49% -9,12% -9,12% Inflation Rate
Anggaran Pemerintah (% PDB) -45,10% -48,83% -51,53% 6,13% 5,35% Fiscal Balance (% GDP)
BI Rate -34,49% -35,88% -36,74% -1,29% -1,02% BI Rate
Index Keyakinan Konsumer -10,97% -10,97% -10,97% 1,71% 1,71% Consumer Confidence Index
Pembentukan Modal Tetap Bruto -56,10% -56,05% -56,05% 31,24% 31,24% Gross Fixed Capital Formation
Belanja Pemerintah -6,06% -7,47% -8,56% 3,52% 3,02% Government Expenditure
Index Harga Konsumen 285,09 302,36 317,96 138,85 138,85 Consumer Price Index
Produksi Industri -3,85% -4,66% -5,35% 2,65% 2,47% Industrial Production
Harga Minyak -36,83 -48,00 -57,88 52,89 51,69 Oil Price
Hutang Rumah Tangga 18,03% 18,14% 18,24% 17,06% 17,06% Household Debt
48. Rugi Per Saham 48. Loss Per Share
Berikut adalah perhitungan rugi bersih per saham The following presents the computations of basic
dasar dan dilusian: and diluted loss per share:
31 Desember/December 31, 2024
Rugi
Tahun Berjalan
yang Dapat Rata-rata
Diatribusikan Tertimbang
Kepada Pemilik Jumlah Saham
Entitas Induk/ Dasar/ Rugi
Loss Weighted per Saham
for the year Average (Nilai Penuh)/
Attributable to Number of Loss
Equity Holders Ordinary Shares per Share
The Parent Entity Outstanding (Full Amount)
Rugi per saham dasar/ Basic/diluted
dilusian (6.328.359) 187.887.539.870 (34) loss per share
31 Desember/December 31, 2023
Rugi
Tahun Berjalan
yang Dapat Rata-rata
Diatribusikan Tertimbang
Kepada Pemilik Jumlah Saham
Entitas Induk/ Dasar/ Rugi
Loss Weighted per Saham
for the year Average (Nilai Penuh)/
Attributable to Number of Loss
Equity Holders Ordinary Shares per Share
The Parent Entity Outstanding (Full Amount)
Rugi per saham dasar/ Basic/ diluted
dilusian (6.034.077) 98.277.584.070 (61) loss per share
49. Transaksi Non-Kas 49. Non-Cash Transaction
2024 2023
Keuntungan yang belum direalisasi
atas surat-surat berharga Unrealized gain from
diukur pada nilai wajar melalui fair value through other
penghasilan komprehensif lain comprehensive income
setelah pajak tangguhan (22.222) 4.938 marketable securities - net
Perubahan surplus (defisit)
revaluasi aset 213.072 (1.756) Revaluation surplus (deficit)
Reklasifikasi aset tetap ke aset Reclassification of fixed assets
terbengkalai (715) 22.395 to abandoned assets
- 205 -
Page 696
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
50. Informasi Tambahan 50. Additional Information
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, additional
informasi tambahan untuk Bank sesuai Peraturan information regarding the Bank in accordance with
Otoritas Jasa Keuangan diungkapkan pada Catatan Financial Services Authority Regulation are
55n. disclosed in Note 55n.
51. Aset dan Liabilitas Dalam Mata Uang Asing 51. Assets and Liabililities in Foreign Currencies
Saldo aset moneter dalam mata uang asing adalah The balances of monetary assets in foreign
sebagai berikut: currencies are as follows :
2024 2023
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
ASET ASSETS
Kas: Cash:
Dolar Amerika Serikat 1.443 21.845 560 8.627 United States Dollar
Dolar Singapura 107 1.260 46 540 Singapore Dollar
Euro Eropa 17 280 112 1.901 European Euro
Dolar Australia 2 20 19 201 Australian Dollar
Lain-lain (ekuivalen USD) 1.443 1.056 102 1.575 Others (USD equivalent)
Sub-total 24.461 12.844 Sub-total
Current accounts with
Giro pada Bank Indonesia: Bank Indonesia:
Dolar Amerika Serikat 9.296 140.746 7.563 116.440 United States Dollar
Current accounts with
Giro pada bank lain: other banks:
Dolar Amerika Serikat 14.984 226.852 9.952 153.231 United States Dollar
Dolar Singapura 5.132 60.655 3.837 44.801 Singapore Dollar
Yen Jepang 387.127 41.171 16.550 1.804 Japanese Yen
Poundsterling Inggris 772 15.667 358 7.018 Great Britain Poundsterling
Dolar Australia 873 9.164 731 7.689 Australian Dollar
Yuan Cina 3.778 8.157 2.624 5.694 Chinese Yuan
Euro Eropa 459 7.760 481 8.193 European Euro
Won Korea 124.437 1.436 186 2.211 Korean Won
Dolar Hong Kong 417 812 4.959 9.774 Hong Kong Dollar
Sub-total 371.674 240.415 Sub-total
Placements with Bank
Penempatan pada Bank Indonesia and other
Indonesia dan bank lain: banks:
Dolar Amerika Serikat 24.451 370.185 22.000 338.734 United States Dollar
Surat-surat berharga: Marketable securities:
Dolar Amerika Serikat 475.066 7.192.497 388.446 5.980.901 United States Dollar
Yuan China 1.007 2.176 1.292 2.803 Chinese Yuan
Sub-total 7.194.673 5.983.704 Sub-total
Tagihan akseptasi: Acceptance receivables:
Yuan Cina 34.759 75.041 4.090 8.875 Chinese Yuan
Dolar Amerika Serikat 293 4.434 6.644 102.298 United States Dollar
Sub-total 79.475 111.173 Sub-total
Tagihan derivatif: Derivative receivables:
Dolar Amerika Serikat 796 12.054 197 3.040 United States Dollar
- 206 -
Page 697
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
51. Aset dan Liabilitas Dalam Mata Uang Asing 51. Assets and Liabililities in Foreign Currencies
(lanjutan) (continued)
2024 2023
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
Kredit yang diberikan dan Loans and sharia
pembiayaan/ financing/
piutang syariah: receivables:
Dolar Amerika Serikat 477.215 7.225.040 326.533 5.027.636 United States Dollar
Euro Eropa 127 2.149 128 2.185 European Euro
Sub-total 7.227.189 5.029.821 Sub-total
Aset lain-lain: Other assets:
Dolar Amerika Serikat 3.470 52.543 1.282 19.719 United States Dollar
Total aset 15.473.000 11.855.890 Total assets
Saldo liabilitas moneter dalam mata uang asing The balances of monetary liabilities in foreign
adalah sebagai berikut: currencies are as follows:
2024 2023
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
Liabilities immediately
Liabilitas segera: payable:
Yen Jepang 144.307 15.347 2.560 279 Japanese Yen
China Yuan 724 7.015 183 398 Chinese Yuan
Dolar Amerika Serikat 594 6.340 96 1.471 United States Dollar
Dolar Singapura 724 1.563 0 3 Singapore Dollar
Poundsterling Inggris - - 8 149 Great Britain Poundsterling
Dolar Hongkong - - 197 388 Hong Kong Dollar
Euro Eropa - - 20 341 European Euro
Sub-total 30.265 3.029 Sub-total
Liabilitas akseptasi: Acceptance liabilities:
Yuan Cina 34.759 75.041 4.090 8.875 Chinese Yuan
Dolar Amerika Serikat 293 4.434 6.644 102.298 United States Dollar
Sub-total 79.475 111.173 Sub-total
Giro: Demand deposits:
Dolar Amerika Serikat 52.837 795.206 27.138 417.845 United States Dollar
Yen Jepang 295.837 30.434 295.789 32.241 Japanese Yen
Dolar Australia 41 405 41 432 Australian Dollar
Euro Eropa 17 246 15 262 European Euro
Dolar Singapura 13 216 62 722 Singapore Dollar
Great Britain
Poundsterling Inggris 2 31 2 35 Poundsterling
Sub-total 826.538 451.537 Sub-total
Tabungan: Saving deposits:
Dolar Amerika Serikat 5.350 80.993 3.369 51.876 United States Dollar
Euro Eropa 14 237 64 1.087 European Euro
Dolar Australia 31 322 27 319 Australian Dollar
Dolar Singapura 20 234 18 210 Singapore Dollar
Yen Jepang 931 99 1.963 214 Japanese Yen
Poundsterling Inggris - 7 1 7 Great Britain Poundsterling
Sub-total 81.892 53.713 Sub-total
- 207 -
Page 698
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
51. Aset dan Liabilitas Dalam Mata Uang Asing 51. Assets and Liabililities in Foreign Currencies
(lanjutan) (continued)
2024 2023
Mata Uang Mata Uang
Asing Asing
(dalam ribuan)/ Ekuivalen (dalam ribuan)/ Ekuivalen
Foreign Rupiah/ Foreign Rupiah/
Currency Rupiah Currency Rupiah
(in thousand) Equivalent (in thousand) Equivalent
Deposito berjangka: Time deposits:
Dolar Amerika Serikat 191.558 2.900.193 226.658 3.489.847 United States Dollar
Euro Eropa 138 2.337 139 2.376 European Euro
Dolar Australia 76 801 80 842 Australian Dollar
Dolar Singapura 59 693 54 635 Singapore Dollar
Sub-total 2.904.024 3.493.700 Sub-total
Deposit from other
Simpanan dari bank lain: banks:
Dolar Amerika Serikat 179.113 2.671.770 500.000 7.698.500 United States Dollar
Pinjaman yang diterima: Borrowings:
Dolar Amerika Serikat 317.776 4.811.138 81.249 1.251.005 United States Dollar
Liabilitas derivatif: Derivative payables:
Dolar Amerika Serikat 240 3.641 53 808 United States Dollar
Surat berharga yang Marketable
diterbitkan: Securities issued:
Dolar Amerika Serikat 300.000 4.828.500 - - United States Dollar
Liabilitas lain-lain: Other liabilities:
Dolar Amerika Serikat 9.863 149.323 2.034 31.320 United States Dollar
Euro Eropa - - 0 1 European Euro
Yuan Cina 44 94 0 7 Chinese Yuan
149.417 31.328
Total liabilitas 16.386.660 13.094.793 Total liabilities
52. Pernyataan Standar Akuntansi Keuangan 52. Issued and revised Statements of Financial
(PSAK) dan Interpretasi Standar Akuntansi Accounting Standards (SFAS) and Interpretation
Keuangan (PSAK) yang dikeluarkan dan direvisi Of Financial Accounting Standards (SFAS)
Perubahan Pernyataan Standar Akuntansi Changes to the Statements of Financial Accounting
Keuangan (PSAK) Standards (SFAS)
Diterapkan pada tahun 2025 Adopted in 2025
Pada tanggal otorisasi laporan keuangan At the date of authorization of these consolidated
konsolidasian ini, amendemen terhadap PSAK yang financial statements, the following amendments to
relevan dengan Grup telah diterbitkan, namun SFAS relevant to the Group were issued but not
belum berlaku secara efektif: effective :
- Amendemen PSAK No. 117, “Kontrak - Amendment to SFAS No. 117, “Insurance
Asuransi” Contracts”
- Amendemen PSAK No. 221, “Pengaruh - Amendment to SFAS No. 221, “The Effects of
Perubahan Kurs Valuta Asing” Changes in Foreign Exchange Rates”
Sampai dengan tanggal otorisasi atas laporan As at the authorisation date of these consolidated
keuangan konsolidasian, Grup masih mempelajari financial statements, the Group is still evaluating the
dampak yang mungkin timbul dari penerapan potential impact from the implementation of these
standar baru dan dampaknya terhadap laporan new standards and the effect on the Group’s
keuangan konsolidasian Grup. consolidated financial statements.
- 208 -
Page 699
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
53. Informasi Tambahan Arus Kas 53. Additional Information on Cash Flow
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities that arising from financing
pendanaan adalah sebagai berikut: activities is as follows:
Perubahan Non Kas/
Non Cash Changes
Pergerakan
Amortisasi Kurs Mata
Biaya Emisi/ Uang Asing/
1 Januari/ Amortization Foreign 31 Desember/
January 1 Arus Kas/ of Issuance Exchange Desember 31,
2024 Cash flows Cost Rate Movement 2024
Obligasi subordinasi 2.403.404 2.389.662 1.596 4.794.662 Subordinated bonds
Pinjaman yang diterima 11.704.492 2.200.277 15.875 - 13.920.644 Borrowings
Surat berharga yang Marketable securities sold
dijual dengan janji with agreements
dibeli kembali 219.631 3.520.247 - - 3.739.878 to repurchase
Surat berharga yang diterbitkan 994.184 - 1.312 995.496 Marketable securities issued
Total 15.321.711 8.110.186 18.783 - 23.450.680 Total
Perubahan Non Kas/
Non Cash Changes
Pergerakan
Amortisasi Kurs Mata
Biaya Emisi/ Uang Asing/
1 Januari/ Amortization Foreign 31 Desember/
January 1 Arus Kas/ of Issuance Exchange Desember 31,
2023 Cash flows Cost Rate Movement 2023
Obligasi subordinasi 2.400.329 - 3.075 - 2.403.404 Subordinated bonds
Pinjaman yang diterima 11.200.131 504.361 - - 11.704.492 Borrowings
Surat berharga yang Marketable securities sold
dijual dengan janji with agreements
dibeli kembali - 219.631 - - 219.631 to repurchase
Surat berharga yang diterbitkan 992.389 - 1.795 - 994.184 Marketable securities issued
Total 14.592.849 723.992 4.870 - 15.321.711 Total
54. Informasi Keuangan Tersendiri Bank 54. Financial Information of The Bank
Bank menerbitkan laporan keuangan konsolidasian The Bank published the consolidated financial
yang merupakan laporan keuangan utama, statements as its primary financial statements. The
informasi keuangan tambahan PT Bank KB Bukopin supplementary financial statements of PT Bank KB
Tbk (Entitas Induk) ini, dimana investasi pada Bukopin Tbk (Parent Entity) which account for
Entitas Anak dicatat dengan metode harga investment in Subsidiaries using the cost method,
perolehan, disajikan untuk menganalisa hasil usaha and have been prepared in order that the parent
entitas induk saja. Informasi keuangan tambahan entity’s result of operations can be analyzed. The
PT Bank KB Bukopin Tbk (Entitas Induk) berikut ini supplementary financial information of PT Bank KB
(Lampiran I - Lampiran V) harus dibaca bersamaan Bukopin Tbk (Parent Entity) (Attachment I -
dengan laporan keuangan konsolidasian Attachment V) should be read in conjunction with
PT Bank KB Bukopin Tbk dan Entitas Anak. the consolidated financial statements of PT Bank KB
Bukopin Tbk and Subsidiaries.
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
oleh Standar Akuntansi Indonesia Indonesian Accounting Standards
Informasi tambahan berikut yang disajikan dibawah The following additional information presented below
ini merupakan informasi yang disyaratkan oleh is information required by applicable regulations and
regulasi yang berlaku dan bukan/tidak merupakan not mandated by Indonesian Accounting Standards:
informasi yang dipersyaratkan oleh Standar
Akuntansi Indonesia:
a. Giro Pada Bank Indonesia a. Current Accounts With Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum
Minimum dalam mata uang Rupiah dan mata Statutory Reserves in Rupiah and in foreign
uang asing. currency.
- 209 -
Page 700
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
a. Giro Pada Bank Indonesia (lanjutan) a. Current Accounts With Bank Indonesia
(continued)
Rasio Giro Wajib Minimum Bank pada tanggal As at December 31, 2024 and 2023, the
31 Desember 2024 dan 2023, adalah sebagai Minimum Statutory Reserves ratios of Bank are
berikut: as follows:
2024 2023
Bank Umum Konvensional Conventional Banking
Rupiah Rupiah
Giro Wajib Minimum Harian 5,85% 7,05% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-Rata 8,74% 7,37% Average Minimum Statutory Reserves
Mata Uang Asing Foreign currency
Giro Wajib Minimum Harian 3,99% 4,02% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-rata 4,02% 4,02% Average Minimum Statutory Reserves
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 28,82% 35,08% Reserve
Bank Umum Syariah Sharia Commercial Banking
Giro Wajib Minimum Harian 0% 0% Penyangga Likuiditas Reserves
Giro Wajib Minimum Rata-rata 8,51% 8,21% Average Minimum Statutory Reserves
Pada 31 Desember 2024, Giro Wajib Minimum As at December 31, 2024, the Bank’s Minimum
(GWM) Bank telah sesuai dengan Peraturan Statutory Reserve (GWM) complies Board of
Anggota Dewan Gubernur No. 12 Tahun 2023 Governors Member Regulation No. 12 of 2023
tanggal 1 Oktober 2023 tentang Perubahan dated October 1, 2023 concerning the Second
Kedua atas Peraturan Anggota Dewan Amendment to the Regulation on Members of
Gubernur No. 24/8/PADG/2022 tanggal 30 Juni the Board of Governors No. 24/8/PADG/2022
2022 yang ditetapkan sebesar 9%. GWM rata- dated June 30, 2022 which was set at 9%. The
rata Bank pada tanggal 31 Desember 2024 Bank's average Minimum Statutory Reserves
adalah sebesar 8,74%. Bank memperoleh on December 31, 2024 was 8.74%. The Bank
insentif rata-rata GWM dari Bank Indonesia obtains an average GWM incentive from Bank
sebesar 0,30% periode 1 Desember 2024 Indonesia of 0.30% for the period December 1,
sampai dengan 31 Desember 2024. 2024 to December 31, 2024.
Pada 31 Desember 2023, Giro Wajib Minimum As at December 31, 2023, the Bank’s Minimum
(GWM) Bank telah sesuai dengan Peraturan Statutory Reserve (GWM) complies Board of
Anggota Dewan Gubernur No. 12 Tahun 2023 Governors Member Regulation No. 12 of 2023
tanggal 1 Oktober 2023 tentang Perubahan dated October 1, 2023 concerning the Second
Kedua atas Peraturan Anggota Dewan Amendment to the Regulation on Members of
Gubernur No. 24/8/PADG/2022 tanggal 30 Juni the Board of Governors No. 24/8/PADG/2022
2022 yang ditetapkan sebesar 9%. GWM rata- dated June 30, 2022 which was set at 9%. The
rata Bank pada tanggal 31 Desember 2023 Bank's average Minimum Statutory Reserves
adalah sebesar 7,37%. Bank memperoleh on December 31, 2023 was 7.37%. The Bank
insentif rata-rata GWM dari Bank Indonesia obtains an average GWM incentive from Bank
sebesar 1,70% periode 1 Desember 2023 Indonesia of 1.70% for the period December 1,
sampai dengan 29 Februari 2024. 2023 to February 29, 2024.
Pemenuhan rasio-rasio tersebut di atas Fulfillment of the above ratios is determined as
ditentukan sebagai berikut: follows:
2024 2023
Bank Umum Konvensional Conventional Banking
Rupiah: Rupiah:
Giro wajib minimum secara harian 0,00% 0,00% Daily Minimum Statutory Reserves
Giro wajib minimum secara rata-rata 9,00% 9,00% Average Minimum Statutory Reserves
Valuta Asing: Foreign currency:
Giro wajib minimum secara harian 2,00% 2,00% Daily Minimum Statutory Reserves
- 210 -
Page 701
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
a. Giro Pada Bank Indonesia (lanjutan) a. Current Accounts With Bank Indonesia
(continued)
2024 2023
Giro wajib minimum secara rata-rata 2,00% 2,00% Average Minimum Statutory Reserves
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 5,00% 5,00% Reserve
Bank Umum Syariah Sharia Commercial Banking
Rupiah: Rupiah:
Giro wajib minimum 7,50% 7,50% Daily Minimum Statutory Reserves
Valuta Asing: Foreign currency:
Giro wajib minimum 0,00% 0,00% Daily Minimum Statutory Reserves
PADG No. 21/22/PADG/2019 telah PADG No. 21/22/PADG/2019 is amended with
diamendemen dengan PADG No. 23/7/PADG/ PADG No. 23/7/PADG/2021 on April 26, 2021
2021 tanggal 26 April 2021 tentang Perubahan concerning The Third Amendment of PADG
Ketiga atas PADG No.21/22/PADG/2019 No. 21/22/PADG/2019 concerning RIM and
tentang Rasio RIM dan PLM bagi Bank Umum PLM Ratio for Commercial Conventional Banks,
Konvensional, Bank Umum Syariah dan Unit Sharia Banks and Business Units Sharia.
Usaha Syariah. Berdasarkan amendemen Based on the amendments, there are
tersebut terdapat penyesuaian Parameter adjustments to the Lower Disincentive
Disinsentif Bawah dan Parameter Disinsentif Parameters and the Upper Disincentive
Atas yang digunakan dalam pemenuhan rasio Parameters used in the fulfillment of GWM RIM
GWM RIM. ratio.
Penyangga Likuiditas Makroprudensial (PLM) Macroprudential Liquidity Reserve (PLM) is the
adalah cadangan likuiditas minimum yang wajib minimum liquidity reserves that should be
dipelihara oleh Bank berupa Sertifikat Bank maintained by the Bank, in form of Certificates
Indonesia (SBI), Sertifikat Deposito Bank of Bank Indonesia (SBI), Certificate of Bank
Indonesia (SDBI), Surat Berharga Negara Indonesia Deposit (SDBI), Treasury Bills (SBN),
(SBN) yang besarnya ditetapkan oleh Bank which is determined by Bank Indonesia
Indonesia sebesar persentase tertentu dari percentage of Third Party Funds (DPK).
Dana Pihak Ketiga (DPK) Bank. Rasio Macroprudential Intermediation Ratio (RIM) is
Intermediasi Makroprudensial (RIM) adalah the minimum statutory reserve that should be
simpanan minimum yang wajib dipelihara oleh maintained by the Bank in the form of Current
Bank dalam bentuk saldo Rekening Giro pada Account with Bank Indonesia at a certain
Bank Indonesia sebesar persentase tertentu percentage of third party fund calculated based
dari DPK yang dihitung berdasarkan selisih on the difference between the Bank’s RIM and
antara RIM yang dimiliki oleh Bank dan RIM the targeted RIM. Based on PADG No.
Target. Berdasarkan PADG No. 24/14/PADG/ 2022 dated October 31, 2022, the
24/14/PADG/2022 tanggal 31 Oktober 2022, Lower Disincentive Parameter of the lower limit
Parameter Disinsentif Bawah dari batas bawah of RIM targeted is 84% and the Upper
Target RIM sebesar 84% dan Parameter Disincentive Parameter of the upper limit of
Disinsentif Atas dari batas atas Target RIM RIM targeted is 94% in the fulfillment of RIM
sebesar 94% dalam pemenuhan Giro RIM Current Account, which is 0 (zero).
adalah sebesar 0 (nol).
RIM adalah rasio hasil perbandingan antara: RIM is the ratio of comparison between:
a. Kredit yang diberikan kepada pihak ketiga a. Loans to third parties in Rupiah and foreign
dalam Rupiah dan valuta asing. currencies.
b. Surat berharga korporasi dalam Rupiah b. Corporate securities in Rupiah and foreign
dan valuta asing yang memenuhi currencies owned by the Bank that meet
persyaratan tertentu yang dimiliki Bank. certain requirement.
c. DPK Bank dalam bentuk giro, tabungan c. The Bank’s TPF in the form of demand
dan simpanan berjangka/deposito dalam deposits, savings deposits and time
Rupiah dan valuta asing, tidak termasuk deposits/deposits in Rupiah and foreign
dana antar Bank; dan currencies, excluding interbank funds; and
d. Surat berharga dalam Rupiah dan valuta d. Marketable securities in Rupiah and foreign
asing yang memenuhi persyaratan tertentu currencies that meet certain requirements,
yang diterbitkan oleh Bank untuk issued by the Bank for funding sources.
memperoleh sumber pendanaan.
- 211 -
Page 702
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
a. Giro Pada Bank Indonesia (lanjutan) a. Current Accounts With Bank Indonesia
(continued)
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, Minimum
persentase GWM untuk Bank Umum Syariah Statutory Reserves percentage for Sharia
dalam Rupiah masing-masing sebesar 8,51% Commercial Banking in Rupiah currency are
dan 8,21%. 8.51% and 8.21%, respectively.
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, the Group
Grup telah memenuhi ketentuan BI mengenai has complied with BI regulation on the Minimum
GWM. Statutory Reserves.
Pengungkapan lebih lanjut giro pada Bank The further disclosures on current accounts with
Indonesia diungkapkan pada Catatan 4. Bank Indonesia are presented in Note 4.
b. Giro Pada Bank Lain b. Current Accounts With Other Bank
Pada tanggal 31 Desember 2024 dan 2023, All current accounts with other banks are
semua giro pada Bank lain diklasifikasikan classified as current as at December 31, 2024
lancar. and 2023.
Pengungkapan lebih lanjut giro pada Bank lain The further disclosures on current accounts with
diungkapkan pada Catatan 5. other Bank are presented in Note 5.
c. Penempatan pada Bank Indonesia dan Bank c. Placements with Bank Indonesia and Other
Lain Banks
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 dan 2023, all
semua penempatan pada Bank Indonesia dan placements with Bank Indonesia and other banks
bank lain diklasifikasikan lancar. are classified as current.
Pengungkapan lebih lanjut penempatan pada The further disclosures on placements with Bank
Bank Indonesia dan bank lain diungkapkan Indonesia and other banks are presented in
pada Catatan 6. Note 6.
d. Surat-Surat Berharga d. Marketable Securities
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, all
semua surat berharga yang dimiliki oleh Bank marketable securities held by the Bank are
diklasifikasikan lancar. classified as current.
Pengungkapan lebih lanjut penempatan pada The further disclosures on Marketable Securities
Surat-surat berharga diungkapkan pada are presented in Note 7.
Catatan 7.
e. Surat Berharga yang Dibeli dengan Janji e. Marketable Securities Purchased with
Dijual Kembali Agreement to Resell
Pada tanggal 31 Desember 2023, semua Surat As at December 31, 2023, all Marketable
Berharga yang Dibeli dengan Janji Dijual Securities Purchased with Agreement to Resell
Kembali yang dimiliki oleh Bank diklasifikasikan held by the Bank are classified as current.
lancar.
Pengungkapan lebih lanjut penempatan pada The further disclosures on Marketable Securities
Surat-surat berharga diungkapkan pada are presented in Note 8.
Catatan 8.
- 212 -
Page 703
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
f. Kredit yang Diberikan dan Pembiayaan/ f. Loans and Sharia Financing/Receivables
Piutang Syariah
Berdasarkan mata uang, jenis, dan By Financial Service Authority Regulation
kolektibilitas sesuai peraturan OJK currency, type, and collectability
31 Desember/December 31, 2024
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Modal kerja 8.586.568 1.342.083 24.387 123.647 1.261.388 11.338.073 Working capital
Investasi 8.951.563 649.760 107.337 95.849 790.115 10.594.624 Investment
Konsumsi 12.644.879 358.749 51.219 85.861 1.575.387 14.716.095 Consumer
Sindikasi 3.534.954 - - - - 3.534.954 Syndicated
Program
Pemerintah 79.900 577 - 964 4.802 86.243 Government program
Direksi dan Directors and
karyawan 30.272 - 36 - - 30.308 employees
Total Rupiah 33.828.136 2.351.169 182.979 306.321 3.631.692 40.300.297 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (519.858) (291.896) (121.716) (103.485) (1.854.587) (2.891.542) impairment losses
Neto 33.308.278 2.059.273 61.263 202.836 1.777.105 37.408.755 Net
Mata uang asing: Foreign currencies:
Sindikasi 3.899.983 - - - - 3.899.983 Syndicated
Modal kerja 2.491.788 - - - 14.514 2.506.302 Working capital
Investasi 688.171 130.584 - - - 818.755 Investment
Konsumsi 2.149 - - - - 2.149 Consumer
Total mata uang
asing 7.082.091 130.584 - - 14.514 7.227.189 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (64.040) (32.873) - - (3.742) (100.655) impairment losses
Neto 7.018.051 97.711 - - 10.772 7.126.534 Net
Total 40.326.329 2.156.984 61.263 202.836 1.787.877 44.535.289 Total
31 Desember/December 31, 2023
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Rupiah: Rupiah:
Modal kerja 11.782.320 2.779.708 86.297 27.551 1.385.015 16.060.891 Working capital
Investasi 10.870.969 955.853 45.904 15.666 1.036.580 12.924.972 Investment
Konsumsi 10.463.188 444.933 76.048 117.965 1.702.127 12.804.261 Consumer
Sindikasi 2.472.304 - - - - 2.472.304 Syndicated
Program
Pemerintah 98.757 1.035 - 1.306 4.044 105.142 Government program
Direksi dan Directors and
karyawan 21.183 42 - - - 21.225 employees
Total Rupiah 35.708.721 4.181.571 208.249 162.488 4.127.766 44.388.795 Total Rupiah
Cadangan kerugian Allowance for
penurunan nilai (540.160) (770.505) (68.858) (60.255) (2.074.884) (3.514.662) impairment losses
Neto 35.168.561 3.411.066 139.391 102.233 2.052.882 40.874.133 Net
Mata uang asing: Foreign currencies:
Sindikasi 2.693.586 - - - - 2.693.586 Syndicated
Modal kerja 2.085.311 - - - 13.821 2.099.132 Working capital
Investasi 234.918 - - - - 234.918 Investment
Konsumsi 2.185 - - - - 2.185 Consumer
Total mata uang
asing 5.016.000 - - - 13.821 5.029.821 Total foreign currencies
Cadangan kerugian Allowance for
penurunan nilai (64.311) - - - (3.861) (68.172) impairment losses
Neto 4.951.689 - - - 9.960 4.961.649 Net
Total 40.120.250 3.411.066 139.391 102.233 2.062.842 45.835.782 Total
- 213 -
Page 704
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
f. Kredit yang Diberikan dan Pembiayaan/ f. Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Kredit yang bermasalah Non-performing loans
Pada tanggal 31 Desember 2024, rasio kredit As at December 31, 2024, the ratios of
bermasalah - kotor dan neto konsolidasian consolidated non-performing loans - gross and
berdasarkan peraturan Bank Indonesia net based on Bank Indonesia regulation are
masing-masing adalah 8,70% dan 4,32% 8.70% and 4.32%, respectively (December 31,
(31 Desember 2023: 9,13% dan 4,73%). 2023: 9.13% and 4.73%).
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, loans to the
pinjaman direksi dan karyawan Bank tersebut Bank’s director and employees are classified as
digolongkan lancar. current
2024 2023
Perdagangan 641.356 766.889 Trading
Jasa 570.542 375.049 Business service
Konstruksi 253.613 217.404 Construction
Pertanian 191.550 24.543 Agriculture
Manufaktur 164.403 73.779 Manufacturing
Transportasi 222.158 309.927 Transportation
Tenaga listrik 116.682 13.801 Power supply
Pertambangan 15.894 857.866 Mining
Lain-lain 1.959.308 1.873.067 Others
Total 4.135.506 4.512.325 Total
Cadangan kerugian Allowance for
penurunan nilai (2.083.530) (2.207.858) impairment losses
Neto 2.051.976 2.304.467 Net
Kredit yang direstrukturisasi Restructured loans
Kredit yang telah direstrukturisasi pada Restructured loans as at December 31, 2024
tanggal 31 Desember 2024 dan 2023, masing- and 2023, amounted to Rp8,739,056 and
masing sebesar Rp8.739.055 dan Rp16,719,394, respectively. The terms of
Rp16.719.394. Restrukturisasi tersebut restructuring consist of extension of payment
dilakukan dengan cara perpanjangan masa maturity dates and modification of interest rate.
pelunasan kredit dan perubahan persentase The allowance for impairment losses for
tingkat bunga. Cadangan kerugian penurunan restructured loans amounted to Rp1,255,342
nilai untuk kredit yang direstrukturisasi masing- and Rp2,128,504, December 31, 2024 and
masing sebesar Rp1.255.342 dan 2023, respectively.
Rp2.128.504, pada tanggal 31 Desember 2024
dan 2023.
Rincian kredit yang telah direstrukturisasi per Detail of restructured loans as at December 31,
31 Desember 2024 dan 2023, adalah sebagai 2024 and 2023, are as follow:
berikut:
2024 2023
Lancar 4.455.620 10.349.584 Current
Dalam perhatian khusus 1.972.466 3.637.518 Special mention
Kurang lancar 123.852 62.612 Substandard
Diragukan 198.909 40.314 Doubtful
Macet 1.988.209 2.629.366 Loss
Total 8.739.056 16.719.394 Total
Pengungkapan lebih lanjut pada Kredit yang The further disclosures on Loans and Sharia
Diberikan dan Pembiayaan/Piutang Syariah Financing/Receivables are presented in Note 9.
diungkapkan pada Catatan 9.
- 214 -
Page 705
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
g. Tagihan Dan Liabilitas Akseptasi g. Acceptances Receivable And Payable
Pada tanggal 31 Desember 2024 dan 2023, All Acceptances Receivable and Payable are
semua Tagihan dan Liabilitas Akseptasi classified as current as at December 31, 2024
diklasifikasikan lancar. and 2023.
Pengungkapan lebih lanjut pada Tagihan dan The further disclosures on Acceptances
Liabilitas Akseptasi diungkapkan pada Receivable and Payable are presented in
Catatan 10. Note 10.
h. Tagihan dan Liabilitas Derivatif h. Derivative Receivable and Payable
Seluruh tagihan dan liabilitas derivatif pada All Derivative Receivable and Payable as of
tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023 are classified as
diklasifikasikan lancar. current.
Kontrak-kontrak untuk posisi 31 Desember The contracts as at December 31, 2024 and
2024 dan 2023, jatuh tempo masing-masing 2023, are due on January 2 - January 23, 2025
pada tanggal 2 Januari - 23 Januari 2025 dan and January 2 - February 2, 2024, respectively.
2 Januari - 2 Februari 2024.
Pengungkapan lebih lanjut pada Tagihan Dan The further disclosures on Derivative Receivable
Liabilitas Derivatif diungkapkan pada And Payable are presented in Note 11.
Catatan 11.
i. Aset Lain-lain i. Other Assets
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, foreclosed
agunan yang diambil alih berdasarkan assets based on collectibility are as follows:
kolektibilitas adalah sebagai berikut:
2024 2023
Lancar 349.034 2.156 Current
Kurang lancar 81.848 910.081 Substandard
Diragukan 1.517.085 1.317.548 Doubtful
Macet 753.463 505.343 Loss
Saldo akhir tahun 2.701.430 2.735.128 Ending balance
Cadangan kerugian
penurunan nilai (901.535) (231.669) Allowance for impaiment losses
Neto 1.799.895 2.503.459 Net
Manajemen berpendapat bahwa nilai tercatat Management believes that the carrying value of
agunan yang diambil alih merupakan nilai neto foreclosed assets represents their net realizable
yang dapat direalisasi. values.
Pengungkapan lebih lanjut pada Aset lain-lain The further disclosures on Other assets are
diungkapkan pada Catatan 15. presented in Note 15.
j. Surat Berharga yang Diterbitkan j. Marketable Securities Issued
Untuk keperluan perhitungan rasio Kewajiban For the purpose of calculating the Capital
Penyediaan Modal Minimum (KPMM), Obligasi Adequacy Ratio (CAR), the Subordinated Bond
Subordinasi Berkelanjutan II diperhitungkan II is included as supplementary capital after the
sebagai modal pelengkap setelah Bank Bank received approval letter from Financial
menerima surat persetujuan dari Otoritas Jasa Services Authority No. S-56/PB.31/2015 dated
Keuangan No. S-56/PB.31/2015 tanggal 7 Juli July 7, 2015 and from Bank Indonesia No. 14/
2015 dan dari Bank Indonesia No. 14/24/DPB1/ 24/DPB1/TPB1-4 dated March 14, 2012.
TPB1-4 tanggal 14 Maret 2012.
- 215 -
Page 706
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
j. Surat Berharga yang Diterbitkan (lanjutan) j. Marketable Securities Issued (continued)
Untuk keperluan perhitungan rasio Kewajiban For the purpose of calculating the Capital
Penyediaan Modal Minimum (KPMM), Obligasi Adequacy Ratio (CAR), the Subordinated Bond
Subordinasi Berkelanjutan III diperhitungkan III is included as supplementary capital after the
sebagai modal pelengkap setelah Bank Bank received approval letter from Financial
menerima surat persetujuan dari Otoritas Jasa Services Authority No. S-212/PB.31/2021 dated
Keuangan No. S-212/PB.31/2021 tanggal October 4, 2021.
4 Oktober 2021.
Pengungkapan lebih lanjut pada Surat The further disclosures on Marketable
Berharga yang Diterbitkan diungkapkan pada Securities Issued are presented in Note 24.
Catatan 24.
k. Manajemen Risiko k. Risk Management
Dalam penerapan manajemen risiko, Bank In the implementation of risk management,
berpedoman pada Peraturan Otoritas Jasa Bank refers to Financial Services Authority
Keuangan No.18/POJK.03/2016 dan Surat Regulation No.18/POJK.03/2016 and Circular
Edaran No. 34/SEOJK.03/2016 tentang Letter No. 34/ SEOJK.03/2016 concerning the
Penerapan Manajemen Risiko Bagi Bank Implementation of Risk Management for
Umum serta Peraturan OJK No. Commercial Banks and OJK Regulation
38/POJK.03/2017 tentang Penerapan No.38/POJK.03/2017 concerning the
Manajemen Risiko secara Konsolidasi bagi Implementation of Consolidated Risk
Bank yang Melakukan Pengendalian terhadap Management for Banks that control subsidiaries.
entitas anak.
Profil Risiko Risk Profile
Penilaian profil risiko terdiri dari menjadi The risk profile assessment consists of
penilaian risiko inheren dan penilaian Kualitas assessment of inherent risk assessment and
Penerapan Manajemen Risiko (KPMR). assessment of the Quality of Risk Management
Implementation (QRMI).
Penilaian Risiko Inheren merupakan penilaian Inherent Risk Assessment is an assessment of
atas risiko yang melekat pada kegiatan bisnis the risks inherent in the Bank's business
Bank, baik yang dapat dikuantifikasikan activities, both quantifiable and non-quantifiable,
maupun yang tidak, yang berpotensi that have the potential to affect the Bank's
memengaruhi posisi keuangan Bank. financial position.
Karakteristik risiko inheren Bank ditentukan The Bank's inherent risk characteristics are
oleh faktor internal maupun eksternal, antara determined by internal and external factors,
lain strategi bisnis, karakteristik bisnis, including business strategy, business
kompleksitas produk dan aktivitas Bank, industri characteristics, complexity of the Bank's
di mana Bank melakukan kegiatan usaha, serta products and activities, the industry in which the
kondisi makroekonomi. Bank conducts business, as well as
macroeconomic conditions.
Penilaian atas Risiko Inheren dilakukan dengan Assessment of Inherent Risk is carried out by
memperhatikan parameter/indikator yang taking into account quantitative and qualitative
bersifat kuantitatif maupun kualitatif. Penetapan parameters/indicators. The determination of the
tingkat risiko inheren atas masing-masing jenis level of inherent risk for each type of risk refers
Risiko mengacu pada prinsip-prinsip umum to the general principles of assessing the
penilaian Tingkat Kesehatan Bank Umum. Soundness of Commercial Banks. The
Penetapan tingkat risiko inheren untuk masing- determination of the level of inherent risk for
masing jenis risiko dikategorikan ke dalam each type of risk is categorized into rank 1
peringkat 1 (low), peringkat 2 (low to moderate), (low), rank 2 (low to moderate), rank 3
peringkat 3 (moderate), peringkat 4 (moderate (moderate), rank 4 (moderate to high), and rank
to high) dan peringkat 5 (high). 5 (high).
- 216 -
Page 707
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
k. Manajemen Risiko (lanjutan) k. Risk Management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
Penilaian kualitas Penerapan Manajemen Assessment of the quality of Risk Management
Risiko mencerminkan penilaian terhadap Implementation reflects an assessment of the
kecukupan sistem pengendalian risiko yang adequacy of the risk control system covering all
mencakup seluruh pilar penerapan Manajemen pillars of Risk Management implementation as
Risiko sebagaimana yang diatur dalam stipulated in the provisions of the Financial
ketentuan Otoritas Jasa Keuangan (OJK). Services Authority (OJK). Assessment of the
Penilaian kualitas penerapan Manajemen quality of Risk Management Implementation is
Risiko merupakan penilaian terhadap 4 (empat) an assessment of 4 (four) interrelated aspects,
aspek yang saling berkaitan, yaitu: namely:
1. Tata Kelola Risiko; 1. Risk Governance;
2. Kerangka Manajemen Risiko; 2. Risk Management Framework;
3. Proses Manajemen Risiko, Kecukupan 3. Risk Management Process, Adequacy of
Sumber Daya Manusia dan Kecukupan Human Resources and Adequacy of
Sistem Informasi Manajemen; dan Management Information Systems; and
4. Kecukupan Sistem Pengendalian Risiko, 4. Adequacy of the Risk Control System,
dengan memperhatikan karakteristik dan taking into account the characteristics and
kompleksitas usaha Bank. complexity of the Bank's business.
Dari hasil penilaian laporan profil risiko (self Based on quarterly risk profile report (self
assessment) yang disampaikan kepada OJK, assessment) submitted to OJK for June 2024
untuk posisi Desember 2024, peringkat risiko position, the Bank's composite risk is rated at 2
komposit Bank yaitu Peringkat 2 (low to (low to moderate).
moderate).
Selain menyampaikan laporan profil risiko, In addition to submitting risk profile reports, the
Bank juga menyampaikan laporan keuangan Bank also submits financial group reports with
grup dengan entitas anak yang dilaporkan subsidiaries which are reported on a semi-
secara semesteran sebagai bentuk annual basis as a form of routine monitoring of
pemantauan rutin entitas utama terhadap the main entity to subsidiaries.
entitas anak.
Risiko Likuiditas Liquidity Risk
Dalam rangka meningkatkan ketahanan In order to improve liquidity resilience, Bank
likuiditas, Bank melakukan perhitungan rasio calculates liquidity adequacy ratios namely
kecukupan likuiditas yaitu Liquidity Coverage Liquidity Coverage Ratio (LCR) and Net Stable
Ratio (LCR) dan Net Stable Funding Ratio Funding Ratio (NSFR) and manages the
(NSFR) dan mengelola Rasio Kecukupan Liquidity Adequacy Ratio according to
Likuiditas tersebut sesuai ketentuan regulator, regulatory provisions, both individually (bank
baik secara individu (bank saja) maupun only) and consolidated with subsidiary
konsolidasi dengan perusahaan anak. companies.
Selain itu, Bank juga menghitung rasio Giro In addition, the Bank also calculates the Bank’s
Wajib Minimum (GWM) pada Bank Indonesia minimum Statutory Reserves (GWM) at Bank
dan Kas, Penyangga Likuiditas Indonesia and Cash, Macroprudential Liquidity
Makroprudensial (PLM) dan Rasio Intermediasi Buffer (PLM), and Macroprudential
Makroprudensial (RIM). Intermediation Ratio (RIM).
Terkait dengan POJK No. 50/POJK.03/2017 In regard to 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 Funding
Ratio) Bagi Bank Umum, Bank menyampaikan Ratio for Commercial Banks, the Bank has
laporan NSFR secara triwulanan (individual) ke submitted NSFR report on quarterly (individual)
Otoritas Jasa Keuangan dan mempublikasikan to Financial Services Authority and published
laporan NSFR triwulanan (individual) pada situs NSFR report to Bank’s website.
web Bank.
- 217 -
Page 708
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
k. Manajemen Risiko (lanjutan) k. Risk Management (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Berdasarkan perhitungan, NSFR Bank Based on the calculation, NSFR for December
31 Desember 2024 adalah sebesar 102,25% 31, 2024 is 102.25% (individual) and 101.21%
(secara individual) dan 101,21% (secara (consolidated). For this reason, the Bank has
konsolidasi). Atas hal tersebut, Bank telah already fulfilled the NSFR ratio in accordance
memenuhi rasio NSFR sesuai ketentuan with the provisions (> 100%).
(> 100%).
Dalam hal ini Bank akan terus melakukan In this regard, the Bank will continue to make
upaya-upaya strategis untuk dapat strategic efforts to be able to maintain the
mempertahankan rasio likuiditas. Beberapa liquidity ratio. Some of the strategies that have
strategi yang telah dan akan terus dilakukan been and will continue to be carried out by the
Bank antara lain: Bank include:
• Meningkatkan DPK terutama DPK yang • Increasing TPF, especially TPF which has a
mempunyai kategori stabil dan mempunyai stable category and has a medium - long
tenor menengah - jangka panjang. term tenor.
• Menjaga Kecukupan Aset Likuid Bank. • Maintaining the adequacy of Liquid Assets.
• Memelihara dan meningkatkan Pendanaan • Maintaining and enhancing Interbank
Antar Bank terutama jangka panjang. Funding especially long-term maturity.
• Dukungan sumber pendanaan dari • Supporting funding sources from Kookmin
Kookmin sebagai Pemegang Saham as Controlling Shareholder (PSP).
Pengendali (PSP).
• Program pemasaran pendanaan yang • Funding marketing programs focused on a
berfokus pada jangka waktu menengah 6- medium term of 6-12 months.
12 bulan.
l. Pengelolaan Permodalan l. Capital Management
Manajemen menggunakan rasio permodalan Management use regulatory capital ratios in
yang diwajibkan regulator untuk memantau order to monitor its capital. OJK`s approach to
permodalan Bank. Pendekatan OJK untuk such measurement is primarily based on
pengukuran tersebut terutama berdasarkan monitoring the relationship of the capital
pengawasan atas hubungan antara kecukupan adequacy to availability of capital resources.
modal dengan ketersediaan modal.
Bank telah melakukan perhitungan kecukupan The Bank has calculated its capital adequacy
modal berdasarkan Peraturan OJK yang requirements using the prevailing OJK
berlaku, dimana modal yang dimiliki regulation, where the regulatory capital is
diklasifikasikan dalam 2 (dua) Tier yaitu Modal classified into 2 (two) tiers, Tier 1 Capital and
Tier 1 dan Modal Tier 2. Tier 2 Capital.
Bank tidak memiliki modal tambahan yang The Bank does not have any other
memenuhi kriteria Modal Tier 3 sesuai dengan supplementary capital which meets the criteria
Peraturan OJK yang berlaku. of Tier 3 Capital under prevailing OJK
regulation.
Perhitungan Kewajiban Penyediaan Modal The Capital Adequacy Ratio (CAR) calculations
Minimum (KPMM) Bank pada 31 Desember for the Bank only as at December 31, 2024 and
2024 dan 2023, sesuai dengan Peraturan 2023, in accordance with the prevailing
Otoritas Jasa Keuangan adalah sebagai Financial Services Authority Regulations are as
berikut: follow:
2024 2023
Entitas Induk/ Konsolidasi/ Entitas Induk/ Konsolidasi
Parent Only Consolidated Parent Only Consolidated
Modal Capital
Tier I 3.410.320 5.401.052 7.847.606 9.813.056 Tier I
Tier II 3.410.320 4.099.247 4.317.559 4.392.073 Tier II
Jumlah Modal 6.820.640 9.500.299 12.165.165 14.205.129 Total Capital
- 218 -
Page 709
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan (lanjutan) l. Capital Management (continued)
2024 2023
Entitas Induk/ Konsolidasi/ Entitas Induk/ Konsolidasi
Parent Only Consolidated Parent Only Consolidated
Aktiva Tertimbang Menurut Risk Weighted Assets
Risiko untuk Risiko Kredit 39.598.647 45.189.096 42.683.771 48.289.880 for Credit Risk
Aktiva Tertimbang Menurut
Risiko untuk Risiko Risk Weighted Assets
Operasional 1.771.508 1.987.358 2.098.314 2.344.395 for Operational Risk
Aktiva Tertimbang Menurut Risk Weighted Assets
Risiko untuk Risiko Pasar 268.195 268.195 197.195 197.195 for Market Risk
Rasio Tier 1 8,19% 11,38% 17,45% 19,31% Tier 1 Ratio
Rasio Tier 2 8,19% 8,64% 9,60% 8,64% Tier 2 Ratio
Total KPMM 16,38% 20,02% 27,05% 27,95% Total CAR
Rasio Kewajiban Penyediaan
Modal Minimum yang Minimum Capital
diwajibkan 9 - <10% 9 - <10% 9 - <10% 9 - <10% Adequacy Ratio required
Capital conservation buffer 2,50% 2,50% 2,50% 2,50% Capital conservation buffer
Countercyclical buffer 0,00% 0,00% 0,00% 0,00% Countercyclical buffer
Capital surcharge untuk Capital surcharge for
bank sistemik 0,00% 0,00% 0,00% 0,00% systemic bank
Bank mematuhi semua persyaratan modal yang The Bank has complied with all externally
ditetapkan oleh pihak eksternal sepanjang imposed capital requirements throughout the
periode pelaporan, khususnya berkenaan reporting period, particularly regarding Capital
dengan perhitungan Kewajiban Penyediaan Adequacy Ratio (CAR) and calculation of Risk
Modal Minimum (KPMM) dan Aktiva Tertimbang Weighted Assets (RWA).
Menurut Risiko (ATMR).
Berdasarkan POJK No.34/POJK.03/2016 Based on POJK No.34/POJK.03/2016 dated
tanggal 22 September 2016 tentang Kewajiban September 22, 2016 concerning Capital
Penyediaan Modal Minimum, Bank wajib Adequacy Ratio, the Bank is required to
membentuk tambahan modal sebagai establish additional capital as a buffer, as
penyangga (buffer), sebagai berikut: follows:
a. Capital Conservation Buffer adalah a. Capital Conservation Buffer is an additional
tambahan modal yang berfungsi sebagai capital which serves as a buffer in the
penyangga (buffer) apabila terjadi event of a loss in the period of crisis;
kerugian pada periode krisis;
b. Countercyclical Buffer adalah tambahan b. Countercyclical Buffer is an additional
modal yang berfungsi untuk capital which serves to anticipated losses
mengantisipasi kerugian apabila terjadi in the event of excessive credit growth and
pertumbuhan kredit perbankan yang thus potentially disrupt the stability of the
berlebihan sehingga berpotensi financial system;
mengganggu stabilitas sistem keuangan;
c. Capital Surcharge untuk Domestic c. Capital Surcharge for Domestic
Systemically Important Bank (D-SIB) Systemically Important Banks (D-SIB) is
adalah tambahan modal yang berfungsi an additional capital which serves to
untuk mengurangi dampak negatif reduce the negative impact on the stability
terhadap stabilitas sistem keuangan dan of the financial system and economy in the
perekonomian apabila terjadi kegagalan event of Bank failure which has systemic
Bank yang berdampak sistemik melalui effect through an increase in the Bank's
peningkatan kemampuan Bank dalam ability to absorb losses.
menyerap kerugian.
- 219 -
Page 710
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan (lanjutan) l. Capital Management (continued)
Tambahan modal sebagai penyangga (buffer) Additional capital as a buffer that shall be
yang wajib dibentuk oleh Bank adalah: established by the Bank are:
a. Capital Conservation Buffer sebesar a. Capital Conservation Buffer amounting to
2,5% dari ATMR untuk Bank yang 2.5% of RWA to the Bank classified to
tergolong dalam Kelompok Bank KBMI 2 or KBMI 3 whose fulfillment
berdasarkan Modal Inti KBMI 2 atau gradually:
KBMI 3 yang pemenuhannya secara
bertahap:
• 0,625% dari ATMR mulai 1 Januari • 0.625% from RWA since January 1,
2016; 2016;
• 1,25% dari ATMR mulai 1 Januari • 1.25% from RWA since January 1,
2017; 2017;
• 1,875% dari ATMR mulai 1 Januari • 1.875% from RWA since January 1,
2018; 2018;
• 2,5% dari ATMR mulai 1 Januari 2019. • 2.5% from RWA since January 1,
2019.
b. Countercyclical Buffer sebesar 0% (nol c. 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 bagi seluruh five percent) from RWA for the whole
Bank. Bank.
c. Capital Surcharge untuk D-SIB sebesar d. c. Capital Surcharge for D-SIB in the amount
1% (satu persen) sampai dengan 2,5% of 1% (one percent) to 2.5% (two point
(dua koma lima persen) dari ATMR Bank five percent) from RWA of Banks with
yang berdampak sistemik. systemic impact.
Pemenuhan modal sebagai penyangga (buffer) Fulfillment of capital as a buffer should be met
harus dipenuhi dengan menggunakan by using components of common equity Tier 1.
komponen modal inti utama (Common Equity
Tier 1).
Berdasarkan PBI No. 17/22/PBI/2015 tanggal Based on PBI No. 17/22/PBI/2015 dated
23 Desember 2015 tentang Kewajiban December 23, 2015 concerning the
Pembentukan Countercyclical Buffer (CCB) Establishment of Countercyclical Buffer
ditetapkan bahwa besaran CCB yang Obligation stipulated that the amount of CCB
ditetapkan oleh Bank Indonesia untuk pertama set by Bank Indonesia for the first time, starting
kali, yaitu mulai 1 Januari 2016 adalah sebesar January 1, 2016 amounted to 0% and applying
0% dan berlaku untuk seluruh bank, baik bank to all banks, both conventional commercial bank
umum konvensional dan bank umum syariah, and islamic banks, including branches of banks
termasuk kantor cabang dari bank yang domiciled abroad.
berkedudukan di luar negeri.
Sasaran utama atas kebijakan pengelolaan The primary objectives of the Bank’s capital
permodalan yang dilakukan oleh Bank adalah management policy are to ensure that the Bank
untuk mematuhi ketentuan permodalan complies with externally imposed capital
eksternal yang berlaku dan untuk requirements and that the Bank maintains
mempertahankan rasio permodalan yang sehat healthy capital ratios in order to support its
agar dapat mendukung usaha dan business and to maximize shareholder value.
memaksimalkan nilai bagi pemegang saham.
Evaluasi terhadap besaran CCB akan dilakukan The evaluation of the amount of CCB would be
secara berkala, yaitu paling kurang 1 kali dalam done regularly, i.e at least 1 time within 6
6 bulan. Dalam hal berdasarkan hasil evaluasi months. In the case that based on the
ditetapkan bahwa besaran CCB tidak berubah evaluation determined where the magnitude of
maka Bank Indonesia akan mengeluarkan the CCB does not change, then Bank Indonesia
pengumuman di website Bank Indonesia dan will issue an announcement on the website of
apabila ditetapkan ada perubahan, maka Bank Bank Indonesia and, if specified changes, then
Indonesia akan menerbitkan Surat Edaran Bank Indonesia will issue a Circular Letter
mengenai perubahan tersebut. regarding such change.
- 220 -
Page 711
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan (lanjutan) l. Capital Management (continued)
Berdasarkan POJK No. 46/POJK.03/2015 According to POJK No. 46/POJK.03/2015 dated
tanggal 23 Desember 2015 tentang Penetapan December 23, 2015 concerning the Stipulation
Systemically Important Bank dan Capital of Systemically Important Banks and Capital
Surcharge, ditetapkan bahwa Otoritas Jasa Surcharge, the Financial Services Authority in
Keuangan berkoordinasi dengan Bank coordination with Bank Indonesia will set SIB
Indonesia akan menetapkan SIB dan Capital and Capital Surcharge for SIB. A Bank defined
Surcharge untuk SIB. Bank yang ditetapkan as SIB is required to establish Capital
sebagai SIB wajib membentuk Capital Surcharge.
Surcharge untuk SIB.
Penetapan SIB dan Capital Surcharge untuk The determination of SIB and Capital Surcharge
SIB dilakukan secara semesteran setiap tahun for SIB is conducted biannually on:
pada:
a. Bulan Maret dengan menggunakan data a. March using data in December of the
pada bulan Desember tahun sebelumnya; previous year; and
dan
b. Bulan September dengan menggunakan b. September using data in June of the
data posisi bulan Juni tahun sebelumnya. previous year.
Otoritas Jasa Keuangan (OJK) menetapkan Financial Services Authority (OJK) establishes
Capital Surcharge untuk SIB dalam 5 kelompok Capital Surcharge for SIB in 5 Banks of bucket:
bucket:
a. 1% dari ATMR bagi SIB yang digolongkan a. 1% from RWA for SIB, which classified as
dalam kelompok bucket 1; bucket 1;
b. 1,5% dari ATMR bagi SIB yang b. 1.5% from RWA for SIB, which classified as
digolongkan dalam kelompok bucket 2; bucket 2;
c. 2% dari ATMR bagi SIB yang digolongkan c. 2% from RWA for SIB, which classified as
dalam kelompok bucket 3; bucket 3;
d. 2,5% dari ATMR bagi SIB yang d. 2.5% from RWA for SIB, which classified as
digolongkan dalam kelompok bucket 4; bucket 4;
e. 3,5% dari ATMR bagi SIB yang e. 3.5% from RWA for SIB, which classified as
digolongkan dalam kelompok bucket 5. bucket 5.
Untuk pertama kali, OJK akan menetapkan SIB For the first time, the FSA will set the SIB into
dalam 4 kelompok dimana pemenuhannya 4 buckets in which fulfillment is done gradually:
dilakukan secara bertahap:
1. SIB bagi kelompok (bucket) 1 sebesar: 1. SIB for bucket 1 amounted to:
a. 0,25% dari ATMR sejak tanggal 1 a. 0.25% from RWA since January 1,
Januari 2016; 2016;
b. 0,5% dari ATMR sejak tanggal 1 b. 0.5% from RWA since January 1,
Januari 2017; 2017;
c. 0,75% dari ATMR sejak tanggal 1 c. 0.75% from RWA since January 1,
Januari 2018; 2018;
d. 1% dari ATMR sejak tanggal 1 Januari d. 1% from RWA since January 1, 2019.
2019.
2. SIB bagi kelompok (bucket) 2 sebesar: 2. SIB for bucket 2 amounted to:
a. 0,375% dari ATMR sejak tanggal 1 a. 0.375% from RWA since January 1,
Januari 2016; 2016;
b. 0,75% dari ATMR sejak tanggal 1 b. 0.75% from RWA since January 1,
Januari 2017; 2017;
c. 1,125% dari ATMR sejak tanggal 1 c. 1.125% from RWA since January 1,
Januari 2018; 2018;
d. 1,5% dari ATMR sejak tanggal 1 d. 1.5% from RWA since January 1,
Januari 2019. 2019.
- 221 -
Page 712
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
l. Pengelolaan Permodalan (lanjutan) l. Capital Management (continued)
3. SIB bagi kelompok (bucket) 3 sebesar: 3. SIB for bucket 3 amounted to:
a. 0,5% dari ATMR sejak tanggal 1 a. 0.5% from RWA since January 1,
Januari 2016; 2016;
b. 1% dari ATMR sejak tanggal 1 Januari b. 1% from RWA since January 1, 2017;
2017;
c. 1,5% dari ATMR sejak tanggal 1 c. 1.5% from RWA since January 1,
Januari 2018; 2018;
d. 2% dari ATMR sejak tanggal 1 Januari d. 2% from RWA since January 1, 2019.
2019.
4. SIB bagi kelompok (bucket) 4 sebesar: 4. SIB for bucket 4 amounted to:
a. 0,625% dari ATMR sejak tanggal 1 a. 0.625% from RWA since January 1,
Januari 2016; 2016;
b. 1,25% dari ATMR sejak tanggal 1 b. 1.25% from RWA since January 1,
Januari 2017; 2017;
c. 1,875% dari ATMR sejak tanggal 1 c. 1.875% from RWA since January 1,
Januari 2018; 2018;
d. 2,5% dari ATMR sejak tanggal 1 d. 2.5% from RWA since January 1,
Januari 2019. 2019.
m. Posisi Devisa Neto m. Net Open Position
Perhitungan Posisi Devisa Neto Bank The calculation for the Net Open Position is
berdasarkan pada Peraturan Bank Indonesia based on Bank Indonesia Regulation
No. 17/5/PBI/2015 tanggal 29 Mei 2015. No. 17/5/PBI/2015 dated May 29, 2015.
Berdasarkan peraturan tersebut, Bank hanya According to the regulation, Bank only required
diwajibkan untuk menjaga posisi devisa neto to maintain the overall net open position at a
secara keseluruhan maksimum 20% dari total maximum of 20% from total capital.
modal.
Tabel berikut mengindikasikan posisi aset dan The table below indicates the foreign currencies
liabilitas moneter dalam mata uang asing yang position of non-trading monetary in assets and
tidak untuk diperdagangkan pada tanggal liabilities as at December 31, 2024 and 2023,
31 Desember 2024 dan 2023, dimana Bank where the Bank has significant exposure
memiliki eksposur signifikan terhadap arus kas against its forecast cash flows. The analysis
masa depan. Analisa tersebut menghitung calculates the effect of a reasonably possible
dampak pergerakan nilai tukar wajar yang movement of the currency rate against the
mungkin terjadi terhadap Rupiah, dengan Indonesian Rupiah, with all variables held
seluruh variabel dianggap konstan, terhadap constant, on the profit or loss (due to change in
laba rugi (akibat perubahan nilai wajar aset dan the fair value of currency sensitive non-trading
liabilitas moneter yang tidak untuk monetary assets and liabilities) (unaudited).
diperdagangkan yang sensitif terhadap nilai
tukar) (tidak diaudit).
31 Desember/December 31, 2024
Kenaikan
(penurunan)
dalam nilai Sensitivitas Sensitivitas
tukar/ terhadap laporan terhadap
Increase laba rugi/ ekuitas/
(decrease) Sensitivity in Sensitivity
in exchange rate profit or loss in equity
Mata uang Currency
Dolar Amerika Serikat 10/10 (3,29)/3.29 - United States Dollar
Euro Eropa 10/10 0,15/(0.15) - European Euro
Dolar Australia 10/10 7,65/(7.65) - Australian Dollar
Yen Jepang 10/10 (3,67)/3.67 - Japanese Yen
Dolar Hong Kong 10/10 0,82/(0.82) - Hong Kong Dollar
Dolar Singapura 10/10 53,14/(53.14) - Singapore Dollar
Poundsterling Inggris 10/10 15,64/(15.64) - Great Britain Poundsterling
Won Korea 10/10 1,44/(1.44) - Korean Won
Yuan China 10/10 1,38/(1.38) - Chinese Yuan
- 222 -
Page 713
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
m. Posisi Devisa Neto (lanjutan) m. Net Open Position (continued)
31 Desember/December 31, 2023
Kenaikan
(penurunan)
dalam nilai Sensitivitas Sensitivitas
tukar/ terhadap laporan terhadap
Increase laba rugi/ ekuitas/
(decrease) Sensitivity in Sensitivity
in exchange rate profit or loss in equity
Mata uang Currency
Dolar Amerika Serikat 10/(10) (89,69)/89.69 - United States Dollar
Euro Eropa 10/(10) (1,65)/1.65 - European Euro
Dolar Australia 10/(10) 6,30/(6.30) - Australian Dollar
Yen Jepang 10/(10) (29,37)/29.34 - Japanese Yen
Dolar Hong Kong 10/(10) 9,77/(9.77) - Hong Kong Dollar
Dolar Singapura 10/(10) 47,01/(47.01) - Singapore Dollar
Poundsterling Inggris 10/(10) 6,83/(6.83) - Great Britain Poundsterling
Won Korea 10/(10) 2,22/(2.22) - Korean Won
Yuan China 10/(10) 4,31/(4.31) - Chinese Yuan
Rasio Posisi Devisa Neto secara keseluruhan The overall Net Open Position ratio is the sum
adalah penjumlahan nilai absolut dari selisih of absolute values of the net difference between
bersih antara aset dan liabilitas dalam mata assets and liabilities denominated in each
uang asing dan selisih bersih dari tagihan dan foreign currency and the net difference of
liabilitas komitmen dan kontinjensi, yang dicatat receivables and payables of both commitments
dalam akun administratif yang didenominasi and contingencies recorded in the
dalam setiap mata uang asing, yang dinyatakan administrative accounts denominated in each
dalam Rupiah. foreign currency, which are stated in Rupiah.
Posisi Devisa Neto Bank pada tanggal Net Open Positions for the Bank as at
31 Desember 2024 dan 2023, adalah sebagai December 31, 2024 and 2023 are as follows:
berikut:
31 Desember/December 31, 2024
Aset/ Liabilitas/ Nilai Neto/
Assets Liabilities Net Value
Mata uang Currency
Keseluruhan (Laporan Overall (Statement
Posisi Keuangan dan of Financial Position
Rekening Administratif) and Off-Balance Sheet)
Dolar Amerika Serikat 28.272.517 28.182.732 89.785 United States Dollar
Yen Jepang 88.091 91.761 3.670 Japanese Yen
Euro Eropa 10.687 10.540 147 European Euro
Dolar Australia 10.713 3.059 7.654 Australian Dollar
Poundsterling Inggris 15.701 61 15.640 Great Britain Poundsterling
Dolar Singapura 69.441 16.303 53.138 Singapore Dollar
Lain-lain*) 85.972 82.340 3.632 Others*)
28.553.122 28.386.796 173.666
Total Modal 7.058.534 Total Capital
Rasio Posisi Devisa Neto Net Open Position Ratio
(Keseluruhan) 2,46 (Overall)
- 223 -
Page 714
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
Catatan Atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 (Figures are presented in million Rupiah, unless
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan otherwise stated)
lain)
55. Informasi Tambahan yang Tidak Dipersyaratkan 55. Additional Information that is Not Required by
Oleh Standar Akuntansi Indonesia (lanjutan) Indonesian Accounting Standards (continued)
m. Posisi Devisa Neto (lanjutan) m. Net Open Position (continued)
31 Desember/December 31, 2023
Aset/ Liabilitas/ Nilai Neto/
Assets Liabilities Net Value
Mata uang Currency
Keseluruhan (Laporan Overall (Statement
Posisi Keuangan dan of Financial Position
Rekening Administratif) and Off-Balance Sheet)
Dolar Amerika Serikat 15.069.997 15.159.688 89.691 United States Dollar
Yen Jepang 3.851 33.225 29.374 Japanese Yen
Euro Eropa 13.960 15.610 1.650 European Euro
Dolar Australia 9.475 3.179 6.296 Australian Dollar
Poundsterling Inggris 7.177 349 6.828 Great Britain Poundsterling
Dolar Singapura 49.788 2.781 47.007 Singapore Dollar
Lain-lain 28.966 12.661 16.305 Others
15.183.214 15.227.493 197.151
Total Modal 14.205.129 Total Capital
Rasio Posisi Devisa Neto Net Open Position Ratio
(Keseluruhan) 1,39 (Overall)
n. Informasi Tambahan n. Additional Information
Pada tanggal 31 Desember 2024 dan 2023, As at December 31, 2024 and 2023, additional
informasi tambahan untuk Bank sesuai information regarding the Bank in accordance
Peraturan Otoritas Jasa Keuangan. with Financial Services Authority Regulation.
2024 2023
Rasio aset produktif bermasalah Non-performing assets to
terhadap total aset produktif 3,00% 6,37% total earning assets ratio
Rasio kredit terhadap
dana pihak ketiga 103,26% 113,18% Loans to third party fund ratio
Rasio total beban operasional Total operating expenses
terhadap total pendapatan to total operating income
operasional 192,58% 223,28% ratio
Rasio kredit kepada Usaha Mikro
Kecil (UMK) terhadap total Small micro business loans
kredit yang diberikan 36,34% 46,92% to total loans ratio
Sesuai dengan peraturan POJK No. 38/ According to OJK regulation No. 38/POJK.03/
POJK.03/2019 tentang Perubahan atas 2019 related to the Changes of POJK No. 32/
POJK No. 32/POJK.03/2018 tentang Batas POJK.03/2018 related to Legal Lending Limit
Maksimum Pemberian Kredit dan Penyediaan and Provision of Large Funds for Commercial
Dana Besar Bagi Bank Umum, batas Banks, the maximum lending limit to related
maksimum penyediaan dana kepada pihak parties, one non-related party debtor, and one
terkait, satu peminjam yang bukan pihak terkait non-related party group of debtors shall not
dan satu kelompok peminjam yang bukan pihak exceed 10%, 20%, and 25% of the Bank’s
terkait masing-masing tidak melebihi 10%, 20%, capital, respectively.
dan 25% dari modal Bank.
Pada tanggal 31 Desember 2024 terdapat As at December 31, 2024 there is an excess of
pelampauan BMPK akibat dari penurunan the LLL due to an impact of the declining Core
Modal Inti yang dialami oleh Bank. Pelampauan Capital experienced by the Bank. The action
BMPK ini telah dibuatkan rencana penyelesaian plan has been made for this excess or the LLL
yang jatuh tempo 30 Juni 2025. which will due on June 30, 2025.
56. Tanggung Jawab dan Otorisasi Penerbitan 56. Responsibilities and Authorized Issuance of
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Manajemen Bank bertanggung jawab atas Management of the Bank is responsible for the
penyusunan dan penyajian laporan keuangan preparation and presentation of the consolidated
konsolidasian yang diotorisasi Direksi untuk terbit financial statements that are authorized by Directors
pada tanggal 12 Maret 2025. for issuance on March 12, 2025.
- 224 -
Page 715
Lampiran 1 Attachment 1
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Posisi Keuangan Statements Of Financial Position
Tanggal 31 Desember 2024 As at December 31, 2024
(Angka-angka disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2024 2023
ASET ASSETS
Kas 330.502 254.501 Cash
Giro pada Bank Indonesia 2.301.999 2.655.765 Current accounts with Bank Indonesia
Giro pada bank lain 428.273 367.341 Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 1.594.828 738.617 and other banks
Surat-surat berharga: Marketable securities:
Diukur pada nilai wajar Fair value through
melalui laba rugi 7.417.653 5.322.930 profit and loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 4.506.470 3.477.939 income
Diukur pada biaya Measured at
perolehan amortisasi 9.183.228 8.808.097 amortized cost
21.107.351 17.608.966
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (280) (109) impairment losses
Surat-surat berharga - neto 21.107.071 17.608.857 Marketable securities - net
Tagihan Surat-surat berharga Marketable securities
yang dibeli dengan janji receivable purchased with
dijual kembali - neto - 2.572.152 agreements to resell - net
Tagihan derivatif 12.054 3.040 Derivative receivables
Kredit yang diberikan 41.456.215 44.183.228 Loans
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (2.746.625) (3.353.299) impairment losses
Kredit yang diberikan - neto 38.709.590 40.829.929 Loans - net
Tagihan akseptasi 84.279 132.577 Acceptances receivables
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai (1.200) (1.613) impairment losses
Tagihan akseptasi - neto 83.079 130.964 Acceptances receivables - net
Penyertaan saham 1.284.371 2.313.180 Investments in shares
Dikurangi: Less:
Akumulasi amortisasi dan Accumulated amortization and
penurunan nilai goodwill (106.229) (106.229) impairment losses of goodwill
Penyertaan saham - neto 1.178.142 2.206.951 Investments in shares - net
Aset tetap 4.457.237 4.322.260 Fixed assets
Dikurangi: Akumulasi penyusutan (1.340.634) (1.300.473) Less: Accumulated depreciation
Aset tetap - neto 3.116.603 3.021.787 Fixed assets - net
Aset pajak tangguhan - neto 1.150.806 2.558.816 Deferred tax assets - net
Aset tak berwujud 338.304 338.304 Intangible assets
Dikurangi: Akumulasi amortisasi (257.651) (243.063) Less: Accumulated amortization
Aset tak berwujud - neto 80.653 95.241 Intangible assets - net
Aset lain-lain - neto 5.364.749 5.798.633 Other assets - net
TOTAL ASET 75.458.349 78.842.594 TOTAL ASSETS
- 225 -
Page 716
Lampiran 1 Attachment 1
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Posisi Keuangan (lanjutan) Statements Of Financial Position (continued)
Tanggal 31 Desember 2024 As at December 31, 2024
(Angka-angka disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 394.431 430.154 Liabilities immediately payable
Simpanan nasabah 40.147.845 39.036.634 Deposits from customers
Simpanan dari bank lain 2.826.678 7.761.176 Deposits from other banks
Surat-surat berharga yang dijual Marketable securities sold with
dengan janji dibeli kembali – neto 3.229.437 - agreements to repurchase - net
Liabilitas derivatif 3.641 808 Derivative payables
Liabilitas akseptasi 84.279 132.577 Acceptances payables
Pinjaman yang diterima 13.775.967 11.654.712 Borrowings
Surat berharga yang diterbitkan 5.790.158 3.397.588 Subordinated bond
Utang pajak 55.232 59.039 Taxes payables
Liabilitas lain-lain 1.586.802 1.607.185 Other liabilities
TOTAL LIABILITAS 67.894.470 64.079.873 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham Share capital
Saham biasa kelas A - niIai Common A shares -
nominal Rp10.000 Rp10,000 (full amount)
(nilai penuh) par value
Saham biasa kelas B - niIai Common B shares -
nominal Rp100 Rp100 (full amount)
(nilai penuh) par value
Modal dasar Authorized capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
207.866.202.200 saham 207,866,202,200 shares
Modal ditempatkan dan Issued and fully paid
disetor penuh capital
Saham biasa kelas A - Common A shares -
21.337.978 saham 21,337,978 shares
Saham biasa kelas B - Common B shares -
187.866.201.892 saham per 187,866,201,892 shares
31 Desember 2024 as at December 31, 2024
dan 2023 19.000.000 19.000.000 and 2023
Tambahan modal disetor 8.225.767 8.225.767 Additional paid-in capital
Surplus revaluasi aset 1.769.377 1.557.366 Asset revaluation surplus
Keuntungan (kerugian)
yang belum direalisasi
atas surat-surat Unrealized gain (loss) on
berharga dalam kelompok fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain (14.149) 7.563 marketable securities
Akumulasi rugi (21.417.116) (14.027.975) Accumulated deficit
TOTAL EKUITAS 7.563.879 14.762.721 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 75.458.349 78.842.594 EQUITY
- 226 -
Page 717
Lampiran 2 Attachment 2
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Laba Rugi Dan Penghasilan Statements Of Profit Or Loss Comprehensive
Komprehensif Income
Untuk Tahun yang Berakhir pada For the Year Ended
Tanggal 31 Desember 2024 December 31, 2024
(Angka-angka disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 4.877.943 4.347.708 Interest income
Beban bunga (3.969.035) (3.738.512) Interest expense
Pendapatan bunga - neto 908.908 609.196 Interest income - net
Pendapatan operasional lainnya Other operating income
Provisi dan komisi lainnya 201.432 310.805 Other fees and commissions
Keuntungan (kerugian) atas penjualan Gain (loss) on sale of marketable
surat-surat berharga - neto 1.603 (8.899) securities - net
Gain on foreign
Keuntungan selisih kurs - neto 40.476 29.265 exchange - net
Lain-lain 92.519 98.562 Others
Total pendapatan operasional
lainnya 336.030 429.733 Total other operating income
Provision allowance
Pembentukan cadangan for impairment
kerugian penurunan nilai losses on financial
atas aset keuangan – neto (3.459.589) (4.979.817) assets - net
Recovery of allowance for
Pemulihan cadangan kerugian atas Commitments and
komitmen dan kontinjensi – bersih 5.385 1.999 Contingencies -net
Beban penyisihan Provision for allowance
kerugian penurunan nilai atas for impairment losses
aset non-keuangan - neto (793.671) (268.218) non-financial assets - net
Keuntungan (kerugian) dari perubahan Gain (loss) from in fair value
nilai wajar aset keuangan (23.246) 155.384 of financial assets
Keuntungan transaksi Gain from foreign
mata uang asing - neto 6.180 5.235 exchange transactions - net
Umum dan administrasi (1.017.559) (1.248.594) General and administrative
Salaries and employee
Gaji dan tunjangan karyawan (708.339) (706.147) benefits
Premi program Premium on government
penjaminan pemerintah (70.560) (86.843) guarantee program
Total operational
Total beban operasional Iainnya (1.796.458) (2.041.584) expenses
LOSS FROM
RUGI OPERASIONAL (4.816.461) (6.088.072) OPERATIONS
BEBAN NON-OPERASIONAL - NETO (1.145.291) (125.498) NON-OPERATING LOSS - NET
RUGI SEBELUM BEBAN LOSS BEFORE
PAJAK PENGHASILAN (5.961.752) (6.213.570) INCOME TAX EXPENSE
MANFAAT (BEBAN) INCOME TAX
PAJAK PENGHASILAN BENEFIT (EXPENSE)
Tangguhan (1.417.050) 702.789 Deferred
RUGI TAHUN BERJALAN (7.378.802) (5.510.781) LOSS FOR THE YEAR
- 227 -
Page 718
Lampiran 2 Attachment 2
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Laba Rugi Dan Penghasilan Statements Of Profit Or Loss Comprehensive
Komprehensif (lanjutan) Income (continued)
Untuk Tahun yang Berakhir pada For the Years Ended
Tanggal-tanggal 31 Desember 2024 dan December 31, 2024 and 2023
(Angka-angka disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2024 2023
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN: INCOME:
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali kerugian Remeasurement loss on
atas program imbalan pasti (13.255) 6.432 defined benefit
Changes in asset revaluation
Perubahan surplus revaluasi aset 212.011 (1.756) surplus
Pajak penghasilan terkait pos-pos Income tax related to items
yang tidak akan direklasifikasi that not be reclasified
ke laba rugi 2.916 (1.415) to profit or loss
Items that may be
Pos-pos yang akan direklasifikasi: reclassified subsequently
ke laba rugi: to profit or loss:
Perubahan nilai wajar Changes in fair value
surat-surat berharga dalam of fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain (27.836) 6.330 marketable securities
Pajak penghasilan terkait pos-pos Income tax related to items
yang akan direklasifikasi that will be reclasified
ke laba rugi 6.124 (1.392) to profit or loss
Total penghasilan Total other comprehensive
komprehensif lain - neto 179.960 8.199 income - net
Total rugi komprehensif Total comprehensive
tahun berjalan (7.198.842) (5.502.582) loss for the year
RUGI PER SAHAM LOSS PER SHARE
Dasar/dilusian (nilai penuh) (39) (56) Basic/diluted (full amount)
- 228 -
Page 719
Lampiran 3 Attachment 3
PT BANK KB BUKOPIN TBK (ENTITAS INDUK SAJA) PT BANK KB BUKOPIN TBK (PARENT ONLY)
Laporan Perubahan Ekuitas Statements Of Changes In Equity
Untuk Tahun yang Berakhir yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Figures are presented in million Rupiah unless otherwise stated)
(Angka-angka Disajikan dalam jutaan Rupiah, Kecuali dinyatakan lain)
Keuntungan
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains on
Ditempatkan Fair Value
dan Disetor Tambahan Uang Muka Surplus Through Other
Penuh/ Modal Setoran Modal/ Revaluasi Aset/ Comprehensive Akumulasi
Issued and Disetor/ Advance for Asset Income Marketable Rugi/
Fully Paid Additional Future Shares Revaluation Securities - Net Accumulated
Capital Paid-in Capital Subscription Surplus of Deferred Tax Deficit Total
`
Saldo per 1 Januari 2023/
Balance as at January 1, 2023 7.000.000 8.286.428 3.000.000 1.559.122 2.625 (8.522.211) 11.325.964
`
Uang muka setoran modal/
Advance for future shares subscription 3.000.000 - (3.000.000) - - - -
Penerimaan dana PUT VII dan
penempatan pribadi/
Receipt of LPO VII funds and private placement 9.000.000 (60.661) - - - - 8.939.339
Penghentian revaluasi aset/
Dececognation assets revaluation - - - (1.756) - - (1.756)
Kerugian yang belum direalisasi atas surat-surat
berharga dalam kelompok nilai wajar melalui
penghasilan komprehensif lain - setelah pajak
tangguhan/
Unrealized loss on fair value through other
comprehensive income marketable securities -
net of deferred tax - - - - 4.938 - 4.938
Pengukuran kembali atas program imbalan pasti -
setelah pajak tangguhan
Remeasurement on defined benefit plans –
net of deferred tax - - - - - 5.017 5.017
Rugi tahun berjalan/Loss for the year - - - - - (5.510.781) (5.510.781)
`
Saldo per 31 Desember 2023/
Balance as at December 31, 2023 19.000.000 8.225.767 - 1.557.366 7.563 (14.027.975) 14.762.721
- 229 -
Page 720
Lampiran 3 Attachment 3
PT BANK KB BUKOPIN TBK (ENTITAS INDUK SAJA) PT BANK KB BUKOPIN TBK (PARENT ONLY)
Laporan Perubahan Ekuitas (lanjutan) Statements Of Changes In Equity (continued)
Untuk Tahun yang Berakhir yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Figures are presented in million Rupiah unless otherwise stated)
(Angka-angka Disajikan dalam jutaan Rupiah, Kecuali dinyatakan lain)
Keuntungan
yang Belum
Direalisasi
atas Surat-Surat
Berharga Dalam
Kelompok Nilai
Wajar melalui
Penghasilan
Komprehensif Lain
- Setelah Pajak
Tangguhan/
Unrealized
Modal Gains on
Ditempatkan Fair Value
dan Disetor Tambahan Uang Muka Surplus Through Other
Penuh/ Modal Setoran Modal/ Revaluasi Aset/ Comprehensive Akumulasi
Issued and Disetor/ Advance for Asset Income Marketable Rugi/
Fully Paid Additional Future Shares Revaluation Securities - Net Accumulated
Capital Paid-in Capital Subscription Surplus of Deferred Tax Deficit Total
`
Saldo per 1 Januari 2024/
Balance as at January 1, 2024 19.000.000 8.225.767 - 1.557.366 7.563 (14.027.975) 14.762.721
`
Penghentian revaluasi aset/
Dececognation assets revaluation - - - 212.011 - - 212.011
Kerugian yang belum direalisasi atas surat-surat
berharga dalam kelompok nilai wajar melalui
penghasilan komprehensif lain - setelah pajak
tangguhan/
Unrealized loss on fair value through other
comprehensive income marketable securities -
net of deferred tax - - - - (21.712) - (21.712)
Pengukuran kembali atas program imbalan pasti -
setelah pajak tangguhan
Remeasurement on defined benefit plans –
net of deferred tax - - - - - (10.339) (10.339)
Rugi tahun berjalan/Loss for the year - - - - - (7.378.802) (7.378.802)
`
Saldo per 31 Desember 2024/
Balance as at December 31, 2024 19.000.000 8.225.767 - 1.769.377 (14.149) (21.417.116) 7.563.879
- 230 -
Page 721
Lampiran 4 Attachment 4
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Arus Kas Statements Of Cash Flow
Untuk Tahun yang Berakhir yang Berakhir pada For the Years Ended
Tanggal-tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Angka-angka Disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 4.564.504 4.417.801 Receipts from interest
Pembayaran bunga (3.524.685) (3.948.183) Payments of interest expense
Pendapatan operasional Iainnya 312.784 325.797 Other operating income
Penerimaan kembali kredit Recoveries from
yang telah dihapusbukukan 111.243 179.698 written-off loans
Pembayaran gaji dan Payments of salaries and
tunjangan karyawan (705.739) (727.681) employee benefits
Beban operasional Iainnya (1.936.699) (1.112.903) Other operating expenses
Beban non operasional (1.136.659) (119.192) Non operating expenses
Pengeluaran kas sebelum perubahan Cash out before changes before in
dalam aset dan liabilitas operasi (2.315.251) (984.663) operating assets and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Penurunan (kenaikan) Decrease (increase)
aset operasi: in operating assets:
Penempatan pada bank lain Placements with other banks
yang jatuh tempo lebih dari with maturities of more than
3 bulan sejak tanggal perolehan - (2.011.721) 3 months from acquisition date
Surat-surat berharga - Marketable securities -
diperdagangkan 1.367.969 2.929.462 trading
Surat-surat berharga - kredit Marketable securities -
yang diberikan dan piutang 187.066 495.880 loans and receivables
Kredit yang diberikan (1.450.492) (1.423.577) Loans
Tagihan akseptasi (47.885) 113.828 Acceptances receivable
Aset lain-lain (2.117.081) (158.276) Other assets
Kenaikan (penurunan) Increase (decrease)
liabilitas operasi: in operating liabilities:
Liabilitas segera (35.723) 40.770 Liabilities immediately payable
Simpanan nasabah: Deposits from customers:
Giro 2.793.222 (464.823) Demand deposits
Tabungan (61.848) (88.679) Savings deposits
Deposito berjangka (1.620.163) (7.105.913) Time deposits
Simpanan dari bank lain (4.934.498) (2.612.829) Deposits from other banks
Liabilitas akseptasi (48.298) 115.231 Acceptances payable
Utang pajak (44.898) 13.160 Taxes payable
Liabilitas lain-lain (119.339) 527.169 Other liabilities
Kas neto digunakan Net cash used in
untuk aktivitas operasi (8.447.219) (10.614.981) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan Receipts from sale of marketable
surat-surat berharga - nilai wajar Securities - fair value through
melalui penghasilan komprehensif lain 2.422.243 260.000 other comprehensive income
Penerimaan dari surat-surat Receipts from matured
berharga yang jatuh tempo 63.346.749 11.665.372 marketable securities
Pembelian surat-surat berharga - Purchase of marketable securities -
nilai wajar melalui penghasilan fair value through other
komprehensif lain dan pada comprehensive income and
biaya perolehan diamortisasi (65.265.930) (21.294.342) at amortized cost
Penerimaan dari surat-surat Receipts from matured marketable
berharga yang dibeli dengan janji securities purchased with agreement
dijual kembali yang jatuh tempo 27.260.447 57.780.679 to resell
Pembayaran atas surat-surat Payments of marketable
berharga yang dibeli dengan securities purchased
janji dijual kembali (24.688.295) (60.352.831) with agreement to resell
- 231 -
Page 722
Lampiran 4 Attachment 4
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
(ENTITAS INDUK SAJA) (PARENT ONLY)
Laporan Arus Kas (lanjutan) Statements Of Cash Flow
Untuk Tahun yang Berakhir yang Berakhir pada For the Years Ended
Tanggal-tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Angka-angka Disajikan dalam jutaan Rupiah, (Figures are presented in million Rupiah
Kecuali dinyatakan lain) unless otherwise stated)
2024 2023
Pembelian aset tetap (49.305) (45.775) Purchase of fixed assets
Proceeds from sale of fixed
Hasil penjualan aset tetap 23.817 22.395 assets
Pembelian piranti lunak (150.766) Purchase of software
Penurunan penyertaan saham (1.028.809) 1.280.565 Decrease in investment in shares
Kas neto diperoleh dari (digunakan) Net cash provided by (used in)
untuk aktivitas investasi 2.020.917 (10.834.703) investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari surat-surat Receipts from marketable
berharga yang dijual dengan securities sold with
janji dibeli kembali 64.282.780 8.907.903 agreement to repurchase
Pembayaran atas jatuh tempo Payments of matured
surat-surat berharga yang dijual marketable securities sold with
dengan janji dibeli kembali (61.385.463) (8.907.903) agreement to repurchase
Penerimaan dari pinjaman Proceeds from
yang diterima 6.311.135 1.246.361 borrowings
Pembayaran pinjaman yang diterima (4.205.755) (724.234) Payment of borrowings
Penerimaan modal dari Penawaran Receipts from Limited Public
Umum Terbatas VII - 8.939.339 Offering VII
Penerimaan atas global Receipts from senior global
obligasi senior 4.794.662 - bonds issuance
Pembayaran atas penerbitan Payment of subordinated
surat berharga yang diterbitkan (2.405.000) - bonds issuance
Kas neto diperoleh dari Net cash provided by
aktivitas pendanaan 7.392.359 9.461.466 financing activities
PENINGKATAN (PENURUNAN) NET INCREASE (DECREASE)
NETO KAS DAN IN CASH AND
SETARA KAS 966.057 (11.988.218) CASH EQUIVALENTS
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (326.679) (48.240) exchange rate changes
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 4.016.224 16.052.682 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 4.655.602 4.016.224 AT END OF YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 330.502 254.501 Cash
Current accounts with
Giro pada Bank Indonesia 2.301.999 2.655.765 Bank Indonesia
Giro pada bank lain 428.273 367.341 Current accounts with other banks
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain yang and other banks with original
jatuh tempo dalam 3 bulan atau kurang maturities of 3 months or less
sejak tanggal perolehan 1.594.828 738.617 from acquisition date
Total 4.655.602 4.016.224 Total
- 232 -
Page 723
Lampiran 5 Attachment 5
PT BANK KB BUKOPIN TBK PT BANK KB BUKOPIN TBK
(ENTITAS INDUK SAJA) (PARENT ONLY)
Pengungkapan Lainnya Other Disclosure
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Figures are presented in million Rupiah
(Angka-angka disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Laporan Keuangan Tersendiri 1. Separate Financial Statements
Laporan posisi keuangan, laporan laba rugi dan Statements of financial position, statements of
penghasilan komprehensif lain, laporan perubahan profit or loss and other comprehensive income,
ekuitas dan laporan arus kas Entitas Induk adalah changes in equity and cash flows of the Parent are
laporan keuangan tersendiri yang merupakan separate financial statements which represents
informasi tambahan atas laporan keuangan additional information to the consolidated financial
konsolidasian. statements.
2. Daftar Investasi Pada Entitas Anak 2. Schedule Of Investment In Subsidiaries
31 Desember/December 31, 2024
Biaya
perolehan Biaya
Persentase 1 Jan. 2024/ Perolehan
Kepemilikan/ Acquisition 31 Des. 2024/
Nama Entitas/ Percentage of Cost Penambahan/ Pengurangan/ Carrying Value
Entity Name Ownership Jan. 1, 2024 Additions Deductions Dec. 31, 2024
PT KB Bukopin Finance 99,24% 791.165 - (291.098) 500.067
PT Bank KB Bukopin Syariah 95,92% 1.522.000 - (737.696) 784.304
Total 2.313.165 - (1.028.794) 1.284.371
Akumulasi amortisasi dan penurunan nilai
goodwill/ Accumulated amortization and
impairment losses of goodwill (106.229)
1.178.142
31 Desember/December 31, 2023
Biaya
perolehan Biaya
Persentase 1 Jan. 2023/ Perolehan
Kepemilikan/ Acquisition 31 Des. 2023/
Nama Entitas/ Percentage of Cost Penambahan/ Pengurangan/ Carrying Value
Entity Name Ownership Jan. 1, 2023 Additions Deductions Dec. 31, 2023
PT KB Bukopin Finance 99,24% 190.600 600.565 - 791.165
PT Bank KB Bukopin Syariah 95,92% 842.000 680.000 - 1.522.000
Total 1.032.600 1.280.565 - 2.313.165
Akumulasi amortisasi dan penurunan nilai
goodwill/ Accumulated amortization and
impairment losses of goodwill (106.229)
2.206.936
- 233 -
Page 724
Strategic
Annual Report
Transformation
for Sustainable
20 and Inclusive
24 Growth
PT Bank KB Bukopin Tbk
Kantor Pusat
Gedung KB Bank
www.kbbukopin.com
Jl. M.T. Haryono Kav. 50-51 Jakarta Selatan 12770
+6221-7988266, 7989837
corsec@kbbukopin.com kbbukopin
Names mentioned 268 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.3 ×9
unresolved
org
Bank KB
p.6 ×5
unresolved
org
Bank Indonesia
p.14 ×16
unresolved
org
Bank Bukopin Sustainable
p.21
unresolved
org
PT Bank Mandiri Subordinated
p.21 ×2
unresolved
org
PT Bank Mandiri Sustainable Senior
p.21
unresolved
org
Bank KB Bukopin Sustainable Indonesia
p.21
unresolved
org
PT Bank Mandiri Stock
p.21
unresolved
org
Bank Officially Becomes
p.22
unresolved
org
Bank Collaborates
p.23 ×2
unresolved
org
PT Reksa Transaksi Sukses Makmur
p.23
unresolved
org
Bank Deputy
p.23
unresolved
person
Dr. Yayat Sujatna
p.23 ×2
unresolved
org
Bank Holds Customer Gathering
p.24
unresolved
org
Bank Ramadan Safari
p.24
unresolved
org
Bank Expands Access
p.24
unresolved
org
Bank President Director Tom
p.24
unresolved
org
PT Fitch Ratings Indonesia
p.24
unresolved
org
Bank Deputy President Director Robby Mondong
p.24 ×5
unresolved
org
Bank Holds Halal
p.25
unresolved
org
PT Daimler Commercial Vehicles Indonesia
p.25
unresolved
org
Bank Distributes Credit Financing
p.25
unresolved
org
PT Pabrik Gula Rajawali II
p.25
unresolved
org
PT Mata Langit Solusindo
p.25
unresolved
org
PT INKA Multi Solusi KB Bank
p.26
unresolved
org
PT INKA Multi Solusi
p.26
unresolved
org
PT IMS
p.26 ×2
unresolved
org
Bank Distributes IDR
p.26
unresolved
org
Bank Perekonomian Rakyat KB Bank
p.26
unresolved
org
PT BPR Modern Express
p.26
unresolved
org
Bank International Rating Equal
p.27
unresolved
org
Bank Signs Cooperation
p.27
unresolved
org
Bank Explains Performance Growth
p.27
unresolved
org
Bank KB Bank
p.28 ×2
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.28
unresolved
org
Bank Pioneers AI-Based Credit Assessment
p.28
unresolved
org
Bank Receives Appreciation
p.28
unresolved
org
PT Rintis Sejahtera
p.28
unresolved
org
PT Rintis Sejahtera Suryono Hidayat
p.28
unresolved
org
Bank Director Helmi Fahrudin
p.28
unresolved
org
Bank Supports Literacy
p.29
unresolved
org
Bank Holds Financial Adventure
p.29
unresolved
org
Bank Holds
p.29
unresolved
org
Bank Customer Saranghae
p.29
unresolved
org
Bank Supports MSMEs
p.30
unresolved
org
Bank President Director Tom Lee
p.30
unresolved
org
Bank Successfully Issues First Global Bonds Worth USD
p.30
unresolved
org
Bank Again Achieves AAA Rating
p.31
unresolved
org
Bank Strengthens Partnership
p.32
unresolved
org
PT Tripatra Engineers
p.32
unresolved
org
Bank Records Hyundai Car Pre-Order Financing
p.32
unresolved
person
Annual GMS
· President Commissioner
p.39 ×7
unresolved
org
Bukopin Tbk
p.43 ×5
unresolved
org
Bank Russia
p.43
unresolved
org
Bank Organizational Structure
p.48
unresolved
org
PT Mata Langit
p.48
unresolved
org
Bank Human Resource Development
p.50
unresolved
org
Indonesia Stock Exchange
p.57 ×2
unresolved
org
PT KB Bukopin Finance
p.57 ×8
unresolved
org
PT Bank KB Bukopin Syariah
p.57 ×2
unresolved
org
Bank Facebook
p.57
unresolved
org
Bank Instagram
p.57
unresolved
org
PT Indo Trans Buana Multi Finance Indonesia
p.58
unresolved
org
PT Bukopin Finance
p.58 ×2
unresolved
org
Directorate General of Cooperatives
p.58 ×2
unresolved
org
PT Bank Persatuan Indonesia
p.58
unresolved
org
Minister of Finance
p.58
unresolved
org
PT Bank Persyarikatan Indonesia
p.58 ×2
unresolved
org
PT Bank Syariah Bukopin. Since
p.58
unresolved
org
Ministry of Law and Human Rights
p.58 ×2
unresolved
org
Bank Bukopin Tbk.
p.58 ×22
unresolved
person
Notary Muhani Salim
p.59
unresolved
org
Bank Umum Koperasi Indonesia
p.60
unresolved
org
PT Bank Syariah Bukopin
p.60 ×6
unresolved
org
PT Indo Trans Buana Multifinance
p.60
unresolved
org
PT Bank Syariah Bukopin’s
p.60
unresolved
org
PT Bosowa Corporindo
p.61 ×2
unresolved
org
Bank Bukopin Phase I
p.61
unresolved
org
Bank Bukopin’s Medium Term Notes
p.61
unresolved
org
Bank Bukopin Continuous Subordinated Bonds II Phase II
p.61
unresolved
org
Bank KB Kookmin
p.61
unresolved
—
PERBANAS
p.62
unresolved
org
Deposit Insurance Agency
p.62
unresolved
—
Association of Indonesian Issuers (AEI)
p.62
unresolved
org
Indonesian Payment Systems Association (ASPI)
p.62
unresolved
—
Alternative Dispute Resolution Institute (LASP)
p.62
unresolved
—
Banking Compliance Director Communication Forum (FKDKP)
p.62
unresolved
org
Bank Indonesia Certificate
p.64
unresolved
org
Bank Rupiah Demand Deposits
p.65
unresolved
org
Bank Forex Demand Deposits.
p.65
unresolved
org
Bank Standby Savings
p.66
unresolved
org
Bank Cooperation Standby Savings
p.66
unresolved
org
Bank Plan Standby Savings
p.66
unresolved
org
Bank Business Standby Savings
p.66
unresolved
org
Bank Premium Alert Savings
p.66
unresolved
org
Bank Savings
p.66
unresolved
org
KPEI
p.66
unresolved
org
Bank Pension Standby Savings
p.66
unresolved
org
Bank Rupiah Deposits
p.66
unresolved
org
Bank Foreign Currency Deposits
p.66
unresolved
org
Bank Guarantees
p.66
unresolved
org
Ministry of Finance
p.67 ×2
unresolved
org
PT MSIG Life Insurance Indonesia Bill
p.67
unresolved
org
Bapepam
p.67 ×2
unresolved
org
Bank Priority
p.67 ×4
unresolved
org
Bank Cultural Values KB Bank
p.71
unresolved
person
Deputy
· President Commissioner
p.74 ×6
unresolved
org
PT. Asuransi Jasa Indonesia Work Experience (Persero)
p.74
unresolved
org
PT Proteksi Antar Nusa
p.74 ×2
unresolved
org
PT Risk Frontier
p.74
unresolved
org
PT Satu Gen Indonesia
p.75 ×2
unresolved
org
PT Bosowa
p.75
unresolved
org
PT Bosowa Beton Indonesia
p.75
unresolved
org
PT Semen Bosowa
p.75
unresolved
org
PT Sol Mitra Fintec
p.76
unresolved
org
PT Prismalink
p.76
unresolved
org
Foreign Lawyer MR&Partners
p.76
unresolved
org
PT Wahana
p.76
unresolved
org
APEX LLC
p.76
unresolved
org
PT Pelindo Jasa Maritim
p.77
unresolved
org
Bank Pictet
p.77
unresolved
org
PT Media Fajar Holding
p.77
unresolved
org
PT Pelindo IV Makassar
p.77
unresolved
org
Bank OCBC
p.77
unresolved
person
Vice
· President Director
p.79 ×6
unresolved
org
Niaga Tbk
p.79 ×3
unresolved
org
PT Bank Resource Officer KB Financial Group
p.79
unresolved
org
Bank Negara Bukopin Tbk
p.80 ×2
unresolved
org
Indonesia (Persero) Tbk
p.80
unresolved
org
PT Sahabat Financial Keluarga
p.81
unresolved
org
Permata Tbk
p.81
unresolved
org
Bank OCBC Indonesia
p.81
unresolved
org
KB Financial Group Inc.
p.82 ×2
unresolved
org
KB Securities Co., Ltd
p.83
unresolved
person
DRS. RIDWAN W. JULIANTO SAM IV SME DIVISION
p.86
unresolved
org
Bank Share Ownership As
p.100
unresolved
org
Foreign Corporation
p.100 ×18
unresolved
org
Foreign Corporation STIC Eugene Star Holding Inc
p.101 ×2
unresolved
org
PT Jasa Investindo
p.101 ×2
unresolved
org
Singapore Limited
p.101 ×2
unresolved
org
Koperasi Perkayuan APKINDO-MPI
p.101 ×2
unresolved
org
Institutional Total International General Resources Asia Limited
p.101
unresolved
org
Foreign Corporation New Luck Holdings Limited
p.101 ×2
unresolved
org
Koperasi Simpan Pinjam Jasa
p.101 ×2
unresolved
org
General Resources Asia Limited
p.102
unresolved
org
PT Berlian Tambang Indonesia
p.102
unresolved
org
Foreign Corporation STIC Eugene Star Holdings Inc.
p.102 ×2
unresolved
—
Cooperative
p.103
unresolved
org
Pension Fund
p.103
unresolved
org
Mutual Funds
p.103
unresolved
org
IV Limited
p.106
unresolved
org
VI Limited
p.107
unresolved
org
BAPEPAM-LK
p.107 ×6
unresolved
org
HMETD. Limited
p.107 ×4
unresolved
org
Bank Bukopin Jakarta Employee
p.107
unresolved
org
Bank Bukopin II Series
p.109
unresolved
org
Bank Bukopin II Series B Subordination
p.109
unresolved
org
Bank Bukopin Syariah Mudharabah
p.109
unresolved
org
Public Star Holding Inc
p.110
unresolved
org
Bank Syariah
p.110
unresolved
—
(Sheets)
· Shareholder Name
p.110
unresolved
person
Byoung Gon
· Senior Managing Director
p.112
unresolved
person
Young Sei
· Senior Managing Director
p.112
unresolved
—
Park Chan Yong
· Senior Managing Director
p.112
unresolved
—
Seo Young Ik
· Senior Managing Director
p.112
unresolved
—
Oh Sang Won
· Senior Managing Director
p.112
unresolved
—
Lew Chang Beom
· Senior Managing Director
p.112
unresolved
—
Yook Chang Hwa
· Senior Managing Director
p.112
unresolved
—
Lee Seong Hee
· Senior Managing Director
p.112
unresolved
—
Lee Youung Jig
· Senior Managing Director
p.112
unresolved
—
Lee Jong Min
· Senior Managing Director
p.112
unresolved
—
Lee Taek Yeon
· Senior Managing Director
p.112
unresolved
—
Lee Hyeok
· Senior Managing Director
p.112
unresolved
—
Jang Yeon Soo
· Senior Managing Director
p.112
unresolved
—
Jeong Mun Cheol
· Senior Managing Director
p.112
unresolved
—
Jeong Jin Ho
· Senior Managing Director
p.112
unresolved
—
Choi Seok Mun
· Senior Managing Director
p.112
unresolved
org
KB Bukopin Tbk
p.500
unresolved
org
Kementerian Hukum Dan Hak Asasi Manusia
p.500
unresolved
org
Kementerian Hukum Dan Hak Asasi
p.500
unresolved
org
Ministry of Law
p.500
unresolved
org
Kookmin Ltd.
p.500
unresolved
person
Nanang Supriyanto
· Komisaris
p.501
unresolved
person
Notary Tan A Sioe
p.504 ×2
unresolved
person
Akta Notaris Linsia
p.504
unresolved
person
Linsia
p.504
unresolved
org
PT Bukopin Finance Finance
p.504
unresolved
person
Notary Aulia Taufani
· Notaris
p.630 ×3
unresolved
org
Minister of Justice and Human Rights
p.630
unresolved
org
Dana Pensiun Lembaga Keuangan
p.642
unresolved
org
Bank KB Kookmin Bank
p.646
unresolved
org
PT Sunindo KB Finance
p.646 ×2
unresolved
org
PT Sunindo KB Finance Direksi
p.646
unresolved
org
KB Kookmin Bank Co., Ltd
p.647
unresolved
org
PT Haka Sarana Investama
p.647
unresolved
org
PT Bosowa Berlian Motor
p.647
unresolved
org
PT Bosowa Amal Taksi
p.647
unresolved
org
PT Mallomo
p.647
unresolved
org
PT Bosowa Utama
p.647
unresolved
org
PT Makassar Capital
p.647
unresolved
org
PT Bosowa Tambang Indonesia
p.647
unresolved
org
PT KB Finansial Multi Finance
p.647
unresolved
org
PT Kurnia Oryza Abadi
p.647
unresolved
org
PT Dalle Mineral Papua
p.647
unresolved
org
PT KB Valbury Sekuritas Dikendalikan
p.647
unresolved
org
PT Gerin Surya Gemilang Dana
p.647
unresolved
org
Dana Pensiun Bank KB Bukopin Manajemen
p.647
unresolved
org
Bank Guarantees Pihak
p.648
unresolved
org
Bank Problems
p.651
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.