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PT Bank Rakyat Indonesia (Persero) Tbk dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian interim tanggal 31 Maret 2025 dan untuk periode tiga bulan yang berakhir pada tanggal tersebut/ Interim consolidated financial statements as of March 31, 2025 and for the three-month period then ended
Page 2
Page 3
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED
TANGGAL 31 MARET 2025 FINANCIAL STATEMENTS
DAN UNTUK PERIODE TIGA BULAN AS OF MARCH 31, 2025
YANG BERAKHIR AND FOR THE THREE-MONTH PERIOD
PADA TANGGAL TERSEBUT THEN ENDED
Daftar Isi Table of Contents
Halaman/Page
Laporan Posisi Keuangan ................................................ .................................. Interim consolidated Statement
Konsolidasian Interim................................................ 1-4 ............................................. of Financial Position
Laporan Laba Rugi dan Penghasilan ............................... ........ Interim consolidated Statement of Profit or Loss
Komprehensif Lain Konsolidasian Interim ................. 5-7 ....................... and Other Comprehensive Income
Laporan Perubahan Ekuitas............................................. .................................. Interim consolidated Statement
Konsolidasian Interim................................................ 8-9 ............................................ of Changes in Equity
Laporan Arus Kas Konsolidasian Interim ......................... 10-12 .......... Interim consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan ..................................... ............... Notes to the interim Consolidated Financial
Konsolidasian Interim................................................ 13-405 ........................................................... Statements
*******************
Page 4
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Maret 2025 As of March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2025/ Catatan/ 31 Desember 2024/
March 31, 2025 Notes December 31, 2024
ASET ASSETS
Kas 32.156.096 2a,2c,3 29.783.642 Cash
Giro pada Bank Indonesia 79.512.508 2a,2c,2f,4 88.878.969 Current accounts with
Bank Indonesia
Giro pada Bank Lain 48.082.336 2a,2c,2d, 25.582.825 Current accounts with Other Banks
2e,2f,5,44
Cadangan kerugian penurunan nilai (19.194) (8.378) Allowance for impairment losses
48.063.142 25.574.447
Penempatan pada Bank Indonesia 2a,2c,2d, Placement with Bank Indonesia
dan Lembaga Keuangan Lain 98.544.239 2e,2g,6,44 57.874.335 and Other Financial Institutions
Cadangan kerugian penurunan nilai (906) (767) Allowance for impairment losses
98.543.333 57.873.568
Efek-efek 2a,2c,2d, Securities
332.618.021 2e,2h,7,44 326.535.700
Cadangan kerugian penurunan nilai (106.847) (58.823) Allowance for impairment losses
332.511.174 326.476.877
Wesel Ekspor dan Tagihan Lainnya 2c,2d,2e, Export Bills and Other Receivables
52.667.797 2i,8,44 40.656.822
Cadangan kerugian penurunan nilai (1.327.940) (1.075.559) Allowance for impairment losses
51.339.857 39.581.263
Efek-efek yang Dibeli dengan Janji 2c,2u, Securities Purchased Under
Dijual Kembali 9.860.371 9 16.845.690 Agreement to Resell
Tagihan Derivatif 806.208 2c,2aj,10 1.087.048 Derivative Receivables
Kredit yang Diberikan 1.314.593.320 2c,2d,2e, 1.298.318.089 Loans
Cadangan kerugian penurunan nilai (77.538.305) (76.902.889) Allowance for impairment losses
1.237.055.015 1.221.415.200
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
1
Page 5
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Maret 2025 As of March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2025/ Catatan/ 31 Desember 2024/
March 31, 2025 Notes December 31, 2024
ASET (lanjutan) ASSETS (continued)
Pinjaman Syariah 2c,2e,2k, Sharia Loans
53.034.768 12 49.889.082
Cadangan kerugian penurunan nilai (4.040.952) (3.995.032) Allowance for impairment losses
48.993.816 45.894.050
Piutang Sewa Pembiayaan 2c,2d,2e, Finance Lease Receivables
6.032.627 2l,13,44 6.433.608
Cadangan kerugian penurunan nilai (176.504) (165.590) Allowance for impairment losses
5.856.123 6.268.018
Tagihan Akseptasi 2c,2d,2e, Acceptance Receivables
12.555.616 2m,14,44 10.105.373
Cadangan kerugian penurunan nilai (594.091) (321.683) Allowance for impairment losses
11.961.525 9.783.690
Penyertaan Saham 2c,2d,2e, Investment in Associated Entities
8.254.342 2n,15,44 8.076.567
Aset Tetap 2d,2o,2p, Premises and Equipment
16
Biaya perolehan 89.365.641 88.479.818 Cost
Akumulasi penyusutan (26.820.073) (26.001.853) Accumulated Depreciation
Nilai buku - neto 62.545.568 62.477.965 Book value - net
Aset Pajak Tangguhan - neto 11.657.082 2ak,38c 12.867.477 Deferred Tax Assets - net
Aset Lain-lain - neto 2c,2e,2p, Other Assets - net
59.113.288 2q,2r,17 40.098.976
TOTAL ASET 2.098.229.448 1.992.983.447 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
2
Page 6
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Maret 2025 As of March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2025/ Catatan/ 31 Desember 2024/
March 31, 2025 Notes December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Segera 57.038.960 2c,2s,18 36.821.661 Liabilities Due Immediately
Simpanan Nasabah 2c,2d,2t,44 Deposits from Customers
Giro 391.613.076 19 374.554.340 Demand Deposits
Tabungan 543.336.892 20 544.426.947 Saving Deposits
Deposito Berjangka 486.650.136 21 446.468.817 Time Deposits
Total Simpanan Nasabah 1.421.600.104 1.365.450.104 Total Deposits from Customers
Simpanan dari Bank Lain dan 2c,2d,2t, Deposits from Other Banks and
Lembaga Keuangan Lainnya 10.613.797 22,44 14.679.482 Financial Institutions
Efek-efek yang Dijual dengan Janji 2c,2d,2u, Securities Sold Under Agreement
Dibeli Kembali 64.595.349 23,44 25.043.717 to Repurchase
Liabilitas Derivatif 1.676.120 2c,2aj,10 1.585.120 Derivative Payables
Liabilitas Akseptasi 2c,2d,2m, Acceptance Payables
12.555.616 14,44 10.105.373
Utang Pajak 2.468.745 2ak,38a 2.150.487 Taxes Payable
Surat Berharga yang Diterbitkan 28.807.533 2c,2v,24 32.502.499 Marketable Securities Issued
Pinjaman yang Diterima 2c,2d,2w, Fund Borrowings
138.404.611 25,44 127.879.804
Estimasi Kerugian Komitmen 2d,2e, Estimated Losses on Commitments
dan Kontinjensi 2.216.020 26,44 2.551.050 and Contingencies
Liabilitas Imbalan Kerja 2d,2ae, Liabilities for Employee Benefits
17.737.536 27,42,44 20.936.335
Liabilitas Lain-lain 2c,2y,2ad, Other Liabilities
34.169.000 28,45b 29.596.987
Pinjaman dan Surat Berharga Subordinated Loans
Subordinasi 491.885 2c,2x,29 491.781 and Marketable Securities
TOTAL LIABILITAS 1.792.375.276 1.669.794.400 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
3
Page 7
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Maret 2025 As of March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2025/ Catatan/ 31 Desember 2024/
March 31, 2025 Notes December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
(lanjutan) (continued)
EKUITAS EQUITY
Modal saham - nilai nominal Rp50 Capital stock - par value Rp50
(nilai penuh) per lembar saham (full amount) per share
Authorized capital –
Modal dasar - 300.000.000.000 300,000,000,000 shares
Lembar saham (terdiri dari 1 (consisting of 1 Series A
lembar saham Seri A Dwiwarna Dwiwarna Share and
dan 299.999.999.999 299,999,999,999
lembar saham Seri B) Series B shares)
Modal ditempatkan dan disetor Issued and fully paid capital
penuh - 151.559.001.604 lembar - 151,559,001.604 shares
saham (terdiri dari 1 lembar saham (consisting of 1 Series A
Seri A Dwiwarna dan Dwiwarna share and
151.559.001.603 lembar saham 151,559,001,603 Series
Seri B) 7.577.950 1,31a 7.577.950 B shares)
Tambahan modal disetor 75.891.367 31b 75.880.223 Additional paid-in-capital
Revaluation surplus arising from
premises and equipment -
Surplus revaluasi aset tetap - bersih 20.219.638 2o,16 20.222.379 net of tax
Differences arising from the
Selisih kurs karena penjabaran laporan translation of foreign currency
keuangan dalam mata uang asing (51.689) 2ai,31c (204.632) financial statements
Kerugian yang belum direalisasi atas Unrealized loss on
efek-efek yang diklasifikasikan fair value through
sebagai nilai wajar melalui other comprehensive income
penghasilan komprehensif lain - bersih (1.570.851) 2h (2.196.060) securities - net of deferred tax
Cadangan kerugian penurunan nilai atas Allowance for impairment losses
efek-efek yang diklasifikasikan on fair value through other
sebagai nilai wajar melalui comprehensive income
penghasilan komprehensif lain 82.257 2h,7 51.931 securities
Loss on remeasurement of
Kerugian pengukuran kembali defined benefit plan –
program imbalan pasti - bersih (1.075.022) 2ae (505.787) net of deferred tax
Modal saham diperoleh kembali
(saham treasuri) (4.332.742) 1d (4.349.007) Treasury stock
Opsi saham 323.871 2af,30 313.404 Stock option
Cadangan kompensasi atas Provision for bonus shares
saham bonus 418.783 31f 452.031 compensation
Dampak Transaksi Pengendalian Impact of transaction with non-
Non Pengendali 1.758.580 31g 1.758.580 controlling interest
Saldo laba 31d,31e Retained earnings
Telah ditentukan penggunaannya 3.022.685 3.022.685 Appropriated
Belum ditentukan penggunaannya 197.346.510 215.070.141 Unappropriated
Total Saldo Laba 200.369.195 218.092.826 Total Retained Earning
Total ekuitas yang dapat diatribusikan Total Equity Attributable to Equity
kepada entitas induk 299.611.337 317.093.838 Holders of the Parent Entity
Kepentingan non-pengendali 6.242.835 31h 6.095.209 Non-controlling Interest
TOTAL EKUITAS 305.854.172 323.189.047 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 2.098.229.448 1.992.983.447 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
4
Page 8
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM OR LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Ended
Tanggal 31 Maret 2025 March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk periode tiga bulan yang berakhir pada
tanggal 31 Maret/ For the three-month
period ended March 31,
Catatan/
2025 Notes 2024*)
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan Bunga dan Syariah 32 Interest and Sharia Income
Pendapatan bunga 46.345.647 47.068.893 Interest income
Pendapatan syariah 3.492.692 3.538.579 Sharia income
Total Pendapatan Bunga dan Syariah 49.838.339 50.607.472 Total Interest and Sharia Income
Beban Bunga dan Syariah 33 Interest and Sharia Expenses
Beban bunga (13.684.286) (13.907.930) Interest expenses
Beban syariah (302.295) (203.184) Sharia expenses
Total Beban Bunga dan Syariah (13.986.581) (14.111.114)Total Interest and Sharia Expenses
Pendapatan Bunga dan Syariah - neto 35.851.758 36.496.358 Interest and Sharia income - net
Pendapatan premi 2.126.663 2.000.062 Premium income
Beban klaim (1.061.018) (1.438.114) Claim expense
Pendapatan premi - neto 1.065.645 561.948 Premium income - net
Pendapatan penjualan emas 10.980.869 2.485.888 Revenue from gold sold
Beban harga pokok penjualan emas (10.566.243) (2.399.379) Cost of revenue from gold sold
Pendapatan penjualan emas - neto 414.626 86.509 Revenue from gold sold - net
Pendapatan Operasional lainnya Other Operating Income
Provisi dan komisi lainnya 5.209.499 4.898.829 Other fees and commissions
Penerimaan kembali aset yang
telah dihapusbukukan Recovery of written-off assets
dan klaim asuransi 4.971.007 4.390.886 and insurance claim
Keuntungan dari penjualan Gain on sale
efek-efek - neto 490.627 7 459.666 of securities - net
Keuntungan transaksi mata uang Gain on foreign
asing - neto 746.844 246.140 exchange - net
Keuntungan yang belum Unrealized gain
direalisasi dari perubahan nilai on changes in fair
wajar efek-efek 8.485 7 147.058 value of securities
Lain-lain 1.682.483 1.860.410 Others
Total Pendapatan Total Other
Operasional Lainnya 13.108.945 12.002.989 Operating Income
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
5
Page 9
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM OR LOSS AND OTHER COMPREHENSIVE INCOME
(lanjutan) (continued)
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Ended
Tanggal 31 Maret 2025 March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk periode tiga bulan yang berakhir pada
tanggal 31 Maret/ For the three-month
period ended March 31,
Catatan/
2025 Notes 2024*)
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL (lanjutan) FROM OPERATIONS (continued)
Beban penyisihan kerugian Provision for allowance
penurunan nilai atas for impairment losses
aset keuangan - neto (12.638.574) 34 (12.007.013) on financial assets - net
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses
komitmen dan on commitments and
kontinjensi - neto 362.438 26c 1.293.372 contingencies - net
Beban penyisihan kerugian Provision for allowance
penurunan nilai atas for impairment losses
aset non-keuangan - neto 1.148 362 non financial assets - net
Beban Operasional lainnya Other Operating Expenses
Tenaga kerja dan tunjangan (10.833.931) 35,42,44 (9.763.594) Salaries and employee benefits
Umum dan administrasi (7.234.622) 36,16 (6.917.462) General and administrative
Lain-lain (2.475.592) (1.719.839) Others
Total Beban Operasional Lainnya (20.544.145) (18.400.895) Total Other Operating Expenses
LABA OPERASIONAL 17.621.841 20.033.630 OPERATING INCOME
BEBAN NON-OPERASIONAL NON-OPERATING EXPENSES
- NETO (239.604) 37 (108.982) - NET
LABA SEBELUM INCOME BEFORE
BEBAN PAJAK 17.382.237 19.924.648 TAX EXPENSE
BEBAN PAJAK (3.578.208) 38b (3.942.060) TAX EXPENSE
LABA BERSIH 13.804.029 15.982.588 NET INCOME
Akun-akun yang tidak akan Items not to be
direklasifikasi ke laba rugi reclassified to profit or loss
Pengukuran kembali atas Remeasurement of liabilities
program imbalan pasti (702.897) 971.588 for employee benefits
Pajak penghasilan terkait Income taxes related to items
akun-akun yang tidak akan not to be reclassified
direklasifikasi ke laba rugi 134.331 (181.776) to profit or loss
Revaluation surplus arising
from premises and
Surplus revaluasi aset tetap (3.046) 16 (5.715) equipment
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
6
Page 10
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM OR LOSS AND OTHER COMPREHENSIVE INCOME
(lanjutan) (continued)
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Ended
Tanggal 31 Maret 2025 March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk periode tiga bulan yang berakhir pada
tanggal 31 Maret/ For the three-month
period ended March 31,
Catatan/
2025 Notes 2024*)
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL (lanjutan) FROM OPERATIONS (continued)
Akun-akun yang akan direklasifikasi Items to be reclassified
ke laba rugi to profit or loss
Selisih kurs karena penjabaran Differences arising from the
laporan keuangan dalam mata translation of foreign currency
uang asing 152.943 426.927 financial statements
(Kerugian) keuntungan yang belum Unrealized (loss) gain on
direalisasi atas efek-efek yang fair value through other
diklasifikasikan sebagai nilai wajar comprehensive income
melalui penghasilan komprehensif lain 701.838 (147.590) securities
Cadangan kerugian penurunan nilai Allowance for impairment
atas efek-efek yang diklasifikasikan losses on fair value through
sebagai nilai wajar melalui other comprehensive
penghasilan komprehensif lain 39.348 374 income securities
Pajak penghasilan terkait akun-akun Income taxes related to items
yang akan direklasifikasi to be reclassified
ke laba rugi (53.811) 23.661 to profit or loss
Penghasilan Komprehensif Lain Other Comprehensive Income
Periode Berjalan - Setelah Pajak 268.706 1.087.469 for the period - After Tax
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF PERIODE INCOME FOR
BERJALAN 14.072.735 17.070.057 THE PERIOD
LABA PERIODE BERJALAN
YANG DAPAT DIATRIBUSIKAN INCOME FOR THE PERIOD
KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 13.673.245 15.885.516 Equity holders of the parent entity
Kepentingan non-pengendali 130.784 97.072 Non-controlling interest
TOTAL 13.804.029 15.982.588 TOTAL
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
PERIODE BERJALAN YANG DAPAT FOR THE PERIOD
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 13.909.747 17.004.543 Equity holders of the parent entity
Kepentingan non-pengendali 162.988 65.514 Non-controlling interest
TOTAL 14.072.735 17.070.057 TOTAL
LABA PERIODE BERJALAN EARNINGS PER SHARE
PER SAHAM DASAR YANG ATTRIBUTABLE TO EQUITY
DAPAT DIATRIBUSIKAN KEPADA HOLDERS OF THE PARENT
PEMILIK ENTITAS INDUK ENTITY
(dalam Rupiah penuh) 50 (full Rupiah)
Dasar 91 105 Basic
Dilusian 91 105 Diluted
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
7
Page 11
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2025 For the Three-Month Ended March 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(kerugian)
yang belum
direalisasi
atas efek-efek
Cadangan Selisih kurs yang diukur Keuntungan
kerugian karena melalui nilai (kerugian)
penurunan nilai penjabaran wajar melalui pengukuran
atas efek-efek laporan penghasilan kembali
nilai wajar melalui keuangan komprehensif lain program Surplus
penghasilan dalam mata setelah pajak imbalan pasti - revaluasi Dampak
komprehensif lain/ uang asing/ tangguhan/ setelah pajak Opsi saham aset tetap - transaksi Total
Allowance for Differences Unrealized tangguhan/ dan cadangan setelah pajak/ dengan ekuitas pemilik
Impairment arising from gain (loss) on Gain (loss) on kompensasi atas Revaluation kepentingan Saldo Laba/Retained earning entitas induk/
Modal losses on the translation fair value remeasurement saham bonus/ surplus non-pengendali/ Total equity Kepentingan
ditempatkan dan Tambahan fair value of foreign through other of Share option and arising from Impact of Telah Belum attributable non
disetor penuh/ modal disetor/ through other currency comprehensive defined benefit provision for premises and transaction with ditentukan ditentukan to equity pengendali/
Catatan/ Issued and fully Additional paid comprehensive financial income securities plan - net Saham Treasuri/ bonus shares equipment - non-controlling penggunaannya/ penggunaannya/ holders of the Non-controlling Total ekuitas/
Notes paid capital in capital income securities statements net of deferred tax of deferred tax Treasury stock compensation net of tax interest Appropriated Unappropriated parent entity interest Total Equity
Saldo pada tanggal Balance as of
31 Desember 2023 7.577.950 75.853.127 128.230 (253.744) (2.221.745) (2.134.699) (3.614.321) 342.251 20.216.505 1.758.580 3.022.685 210.688.737 311.363.556 5.108.586 316.472.142 December 31, 2023
Laba tahun berjalan - - - - - - - - - - - 15.885.516 15.885.516 97.072 15.982.588 Income for the year
Penghasilan Other comprehensive
komprehensif lainnya - - 379 426.929 (92.957) 790.087 - - (5.411) - - - 1.119.027 (31.558) 1.087.469 income
Total penghasilan Total other comprehensive
komprehensif untuk income for the year
tahun berjalan - - 379 426.929 (92.957) 790.087 - - (5.411) - - 15.885.516 17.004.543 65.514 17.070.057
Pembagian laba Distribution of income
- Dividen atas laba bersih - dividend on net income
tahun 2023 31d - - - - - - - - - - - (35.435.851) (35.435.851) - (35.435.851) for the year 2023
Saham bonus 31f - - - - - - - 54.488 - - - - 54.488 - 54.488 Bonus shares
Opsi saham 30 - - - - - - - 10.169 - - - - 10.169 - 10.169 Stock option
Perubahan kepentingan
non-pengendali Change of non-controlling
pada entitas anak 1f - - - - - - - - - - - - - (41.864) (41.864) interest
Tambahan modal disetor 1f - - - - - - - - - - - - - 770.000 770.000 Additional paid-in capital
Saldo pada tanggal Balance as of
31 Maret 2024 7.577.950 75.853.127 128.609 173.185 (2.314.702) (1.344.612) (3.614.321) 406.908 20.211.094 1.758.580 3.022.685 191.138.402 292.996.905 5.902.416 298.899.321 March 31, 2024
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a
secara keseluruhan. whole.
8
Page 12
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2025 For the Three-Month Ended March 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(kerugian)
yang belum
direalisasi
atas efek-efek
Cadangan Selisih kurs yang diukur Keuntungan
kerugian karena melalui nilai (kerugian)
penurunan nilai penjabaran wajar melalui pengukuran
atas efek-efek laporan penghasilan kembali
nilai wajar melalui keuangan komprehensif lain program Surplus
penghasilan dalam mata setelah pajak imbalan pasti - revaluasi Dampak
komprehensif lain/ uang asing/ tangguhan/ setelah pajak Opsi saham aset tetap - transaksi Total
Allowance for Differences Unrealized tangguhan/ dan cadangan setelah pajak / dengan ekuitas pemilik
Impairment arising from gain (loss) on Gain (loss) on kompensasi atas Revaluation kepentingan Saldo Laba/Retained earning entitas induk/
Modal losses on the translation fair value remeasurement saham bonus/ surplus non-pengendali/ Total equity Kepentingan
ditempatkan dan Tambahan fair value of foreign through other of Share option and arising from Impact of Telah Belum attributable non
disetor penuh/ modal disetor/ through other currency comprehensive defined benefit provision for premises and transaction with ditentukan ditentukan to equity pengendali/
Catatan/ Issued and fully Additional paid comprehensive financial income securities plan - net Saham Treasuri/ bonus shares equipment - non-controlling penggunaannya/ penggunaannya/ holders of the Non-controlling Total ekuitas/
Notes paid capital in capital income securities statements net of deferred tax of deferred tax Treasury stock compensation net of tax interest Appropriated Unappropriated parent entity interest Total Equity
Saldo pada tanggal Balance as of
31 Desember 2024 7.577.950 75.880.223 51.931 (204.632) (2.196.060) (505.787) (4.349.007) 765.435 20.222.379 1.758.580 3.022.685 215.070.141 317.093.838 6.095.209 323.189.047 December 31, 2024
Laba tahun berjalan - - - - - - - - - - - 13.673.245 13.673.245 130.784 13.804.029 Income for the year
Penghasilan Other comprehensive
komprehensif lainnya - - 30.326 152.943 625.209 (569.235) - - (2.741) - - - 236.502 32.204 268.706 income
Total penghasilan Total other comprehensive
komprehensif untuk income for the year
tahun berjalan - - 30.326 152.943 625.209 (569.235) - - (2.741) - - 13.673.245 13.909.747 162.988 14.072.735
Pembagian laba Distribution of income
- Dividen atas laba bersih - dividend on net income
tahun 2024 31d - - - - - - - - - - - (31.396.876) (31.396.876) - (31.396.876) in 2024
Saham bonus 31f - 11.144 - - - - 22.104 (32.950) - - - - 298 - 298 Bonus shares
Opsi saham 30 - - - - - - - 10.169 - - - - 10.169 - 10.169 Stock option
Perubahan kepentingan
non-pengendali Change of non-controlling
pada entitas anak 1f - - - - - - - - - - - - - (15.362) (15.362) interest
Saham treasuri 1d - - - - - - (5.839) - - - - - (5.839) - (5.839) Treasury stock
Saldo pada tanggal Balance as of
31 Maret 2025 7.577.950 75.891.367 82.257 (51.689) (1.570.851) (1.075.022) (4.332.742) 742.654 20.219.638 1.758.580 3.022.685 197.346.510 299.611.337 6.242.835 305.854.172 March 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements taken as a
secara keseluruhan. whole.
9
Page 13
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM OF CASH FLOWS
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Period Ended
Tanggal 31 Maret 2025 March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk periode tiga bulan yang berakhir
pada Tanggal 31 Maret 2025/ For the three-month
period ended March 31,
Catatan/
2025 Notes 2024*)
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN OPERASI OPERATING ACTIVITIES
Pendapatan yang diterima Income received
Penerimaan bunga dan investasi 39.741.513 42.314.873 Interest and investment income
Pendapatan syariah 3.480.352 3.538.579 Sharia income
Pendapatan premi 2.126.663 2.000.062 Premium income
Pendapatan penjualan emas 10.980.869 2.485.888 Revenue from gold sold
Beban yang dibayar Expense paid
Beban bunga (13.233.659) (14.284.911) Interest expense
Beban syariah (302.295) (211.512) Sharia expense
Beban klaim (911.759) (1.070.248) Claim expense
Beban harga pokok penjualan emas (10.566.243) (2.399.379) Cost of revenue from gold sold
Penerimaan kembali aset yang Recovery of
telah dihapusbukukan 4.971.007 4.390.886 written-off assets
Pendapatan operasional lainnya 8.183.383 7.631.757 Other operating income
Beban operasional lainnya (23.349.023) (16.264.737) Other operating expenses
Beban non-operasional - neto (245.532) (117.374) Non-operating expense - net
Pembayaran atas pajak penghasilan Payment of corporate
badan (3.359.083) (3.928.094) income tax
Arus kas sebelum perubahan Cash flows before changes in
dalam aset dan liabilitas operasi 17.516.193 24.085.790 operating assets and liabilities
Perubahan dalam aset Changes in operating assets
dan liabilitas operasi: and liabilities:
(Kenaikan) penurunan (Increase) decrease
aset operasi: in operating assets:
Penempatan pada Placement with Bank
Bank Indonesia dan Indonesia and Other
Lembaga Keuangan Lain (889.115) 2.462.063 Financial Institutions
Efek-efek yang diukur pada Securities measured at fair
nilai wajar melalui value through
laporan laba rugi (3.633.895) (8.320.330) profit or loss
Wesel ekspor dan Export bills and
tagihan lainnya (12.010.975) (10.806.060) other receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 6.985.319 33.299.145 agreement to resell
Kredit yang diberikan (26.534.065) (48.012.941) Loans
Pinjaman syariah (3.702.704) (1.172.651) Sharia loans
Piutang pembiayaan 400.981 (2.816.845) Finance receivables
Aset lain-lain (20.146.741) 12.088.427 Other assets
Kenaikan (penurunan) Increase (decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera 20.217.299 (8.941.646) Liabilities due immediately
Simpanan: Deposits:
Giro 17.058.736 8.261.317 Demand deposits
Tabungan (1.090.055) (9.033.562) Saving deposits
Deposito berjangka 40.181.319 58.656.772 Time deposits
Simpanan dari bank lain dan Deposits from other banks and
lembaga keuangan lain (4.065.685) (4.309.487) other financial institutions
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 39.551.632 10.191.738 agreement to repurchase
Liabilitas lain-lain 3.753.596 (6.546.881) Others liabilities
Kas neto yang diperoleh dari Net cash provided by (used in)
(digunakan untuk) kegiatan operasi 73.591.840 49.084.849 operating activities
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
10
Page 14
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM (lanjutan) OF CASH FLOWS (continued)
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Period Ended
Tanggal 31 Maret 2025 March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk periode tiga bulan yang berakhir
pada Tanggal 31 Maret 2025/ For the three-month
period ended March 31,
Catatan/
2025 Notes 2024*)
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN INVESTASI INVESTING ACTIVITIES
Proceeds from sales of premises
Hasil penjualan aset tetap 5.928 8.392 and equipment
Penerimaan dividen 1.696 15 - Dividend Income
Perolehan aset tetap Acquisition of premises and
(2.499.461) (1.819.055) equipments
(Kenaikan) Penurunan efek-efek yang (Increase) Decrease in securities
diklasifikasikan sebagai nilai wajar measured at fair value
melalui penghasilan komprehensif through other comprehensive
lain dan biaya perolehan income and amortized
diamortisasi 2.906.698 (22.790.764) cost
Kas neto yang digunakan untuk Net cash used in
kegiatan investasi 414.861 (24.601.427) investing activities
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman yang diterima 23.848.144 51 2.950.073 Proceeds from fund borrowing
Pembayaran pinjaman yang diterima (13.901.561) 51 (5.182.531) Payments of fund borrowing
Saham yang dibeli kembali (5.839) - Treasury stock
Pembagian laba untuk dividen (20.337.632) 31 (48.102.283) Distribution of income for dividend
Penerimaan dari surat berharga Proceeds from marketable
yang diterbitkan 96.017 24,51 5.034.005 securities issued
Pembayaran atas surat berharga Payments of matured marketable
yang jatuh tempo (3.767.089) 24,51 (9.886.500) securities issued
Kas neto yang digunakan untuk Net cash used in financing
kegiatan pendanaan (14.067.960) (55.187.236) activities
PENURUNAN NETO DECREASE IN CASH
KAS DAN SETARA KAS 59.938.741 (30.703.814) AND CASH EQUIVALENTS
EFFECT OF EXCHANGE RATE
PENGARUH PERUBAHAN CHANGES ON FOREIGN
KURS MATA UANG ASING 47.141 19.655 CURRENCIES
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 205.328.380 218.677.734 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 265.314.262 187.993.575 AT END OF THE YEAR
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
11
Page 15
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM (lanjutan) OF CASH FLOWS (continued)
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Period Ended
Tanggal 31 Maret 2025 March 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk periode tiga bulan yang berakhir
pada Tanggal 31 Maret 2025/ For the three-month
period ended March 31,
Catatan/
2025 Notes 2024*)
Kas dan Setara Kas akhir tahun Cash and cash equivalents at
terdiri dari: the end of the year consist of:
Kas 32.156.096 3 24.924.302 Cash
Current accounts with Bank
Giro pada Bank Indonesia 79.512.508 4 85.386.671 Indonesia
Current accounts with
Giro pada bank lain 48.082.336 5 26.758.240 other Banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain and other financial institutions -
- jangka waktu jatuh tempo maturing within three
tiga bulan atau kurang months or less since the
sejak tanggal perolehan 96.382.614 6 42.204.112 acquisition date
Sertifikat Bank Indonesia Bank Indonesia Certificates -
- jangka waktu jatuh tempo maturing within three
tiga bulan atau kurang months or less since
sejak tanggal perolehan 9.180.708 8.720.250 the acquisition date
Total Kas dan Setara Kas 265.314.262 187.993.575 Total Cash and Cash Equivalent
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan keuangan statements form an integral part of these consolidated financial
konsolidasian secara keseluruhan. statements taken as a whole.
12
Page 16
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM 1. GENERAL
a. Pendirian a. Establishment
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
(selanjutnya disebut “BRI” atau “Bank”) (hereinafter referred to as “BRI” or “Bank”) was
didirikan dan mulai beroperasi secara komersial established on and started its commercial
pada tanggal 18 Desember 1968 berdasarkan operations on December 18, 1968 based on Law
Undang-Undang No. 21 Tahun 1968. Pada No. 21 Year 1968. On April 29, 1992, based on
tanggal 29 April 1992, berdasarkan Peraturan Government of the Republic of Indonesia (the
Pemerintah Republik Indonesia (“Pemerintah”) “Government”) Regulation No. 21 Year 1992, the
No. 21 Tahun 1992, bentuk badan hukum BRI legal status of BRI was changed to a limited
diubah menjadi Perusahaan Perseroan liability company (Persero). The change into a
(Persero). Pengalihan BRI menjadi Persero limited liability corporation was documented by
didokumentasikan dengan Akta No. 133 Notarial Deed No. 133 dated July 31, 1992 of
tanggal 31 Juli 1992 Notaris Muhani Salim, S.H. Notary Muhani Salim, S.H., approved by the
dan telah disahkan oleh Menteri Kehakiman Minister of Justice of the Republic of
Republik Indonesia dengan Surat Keputusan Indonesia in its Decision Letter
No. C2 6584.HT.01.01.TH.92 tanggal No. C2-6584.HT.01.01.TH.92 dated August 12,
12 Agustus 1992, serta diumumkan dalam 1992 and published in Supplement No. 3A of the
Berita Negara Republik Indonesia No. 73, Republic of Indonesia State Gazette No. 73
Tambahan No. 3A tanggal 11 September 1992. dated September 11, 1992. BRI’s Articles of
Anggaran Dasar BRI kemudian diubah dengan Association was then amended by Notarial Deed
Akta No. 7 tanggal 4 September 1998 Notaris No. 7 dated September 4, 1998 of Notary Imas
Imas Fatimah, S.H., pasal 2 tentang “Jangka Fatimah, S.H., pertaining to Article 2 on “Term of
Waktu Berdirinya Perseroan” dan pasal 3 Corporate Establishment” and Article 3 on
tentang “Maksud dan Tujuan serta Kegiatan “Purpose, Objectives and Business Activities” to
Usaha” untuk menyesuaikan dengan ketentuan comply with the provisions of Law No. 1 Year
Undang-Undang Republik Indonesia No. 1 1995 on “Limited Liability Company”, approved
Tahun 1995 tentang “Perseroan Terbatas” dan by the Minister of Justice of the Republic of
telah disahkan oleh Menteri Kehakiman Indonesia in its Decision Letter
Republik Indonesia dengan Surat Keputusan No. C2- 24930.HT.01.04.TH.98 dated November
No. C2-24930.HT.01.04.TH.98 tanggal 13, 1998 and published in Supplement No. 7216
13 November 1998 dan telah diumumkan of the Republic of Indonesia State Gazette
dalam Berita Negara Republik Indonesia No. 86 dated October 26, 1999 and notarial deed
No. 86, Tambahan No. 7216 tanggal No. 7 dated October 3, 2003 of Notary Imas
26 Oktober 1999 dan Akta No. 7 tanggal Fatimah, S.H., among others, regarding BRI’s
3 Oktober 2003 Notaris Imas Fatimah, S.H., status and compliance with the Capital Market
antara lain tentang status perusahaan dan Laws approved by the Minister of Justice and
penyesuaian dengan Undang-Undang Pasar Human Rights of the Republic of Indonesia in its
Modal dan telah disahkan oleh Menteri Decision Letter No. C-23726 HT.01.04.TH.2003
Kehakiman dan Hak Asasi Manusia Republik dated October 6, 2003 and published in
Indonesia dengan Surat Keputusan Supplement No. 11053 of the Republic of
No. C-23726 HT.01.04.TH.2003 tanggal Indonesia State Gazette No. 88 dated
6 Oktober 2003 dan telah diumumkan dalam November 4, 2003.
Berita Negara Republik Indonesia No. 88,
Tambahan No. 11053 tanggal 4 November
2003.
Berdasarkan Surat Keputusan Bank Indonesia Based on Bank Indonesia’s Decision Letter
No. 5/117/DPwB2/PWPwB24 tanggal No. 5/117/DPwB2/PWPwB24 dated October 15,
15 Oktober 2003, tentang “SK Penunjukan BRI 2003, regarding "SK appointment of BRI as a
sebagai Bank Umum Devisa”, BRI telah foreign exchange commercial bank", BRI has
ditetapkan sebagai bank devisa melalui Surat been designated as a foreign exchange
Dewan Moneter No. SEKR/BRI/328 tanggal bank through Letter of Monetary Board
25 September 1956. No. SEKR/BRI/328 dated September 25, 1956.
13
Page 17
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian (lanjutan) a. Establishment (continued)
Berdasarkan Akta No. 51 tanggal 26 Mei 2008 Based on Notarial Deed No. 51 dated May 26,
Notaris Fathiah Helmi, S.H., telah dilakukan 2008 of Notary Fathiah Helmi, S.H., BRI
perubahan terhadap Anggaran Dasar BRI, amended its Articles of Association, among
antara lain untuk penyesuaian dengan others, to comply with the provisions of Law
ketentuan Undang-Undang Republik Indonesia No. 40 Year 2007 on “Limited Liability Company”
No. 40 Tahun 2007 tentang “Perseroan and Capital Market and Financial Institution
Terbatas” dan Peraturan Badan Pengawas Supervisory Agency’s (“Bapepam-LK”)
Pasar Modal dan Lembaga Keuangan Regulation, whose function has been transferred
(“Bapepam-LK”) (fungsinya sejak 1 Januari to the Financial Services Authority (“OJK”) since
2013 dialihkan kepada Otoritas Jasa Keuangan January 1, 2013, No. IX.J.I on “The Main
(“OJK”)), No. IX.J.I tentang “Pokok-pokok Principles of the Articles of Association of a
Anggaran Dasar Perseroan yang Melakukan Company that Conduct Public Offering of Shares
Penawaran Umum Efek Bersifat Ekuitas dan and Public Company”, which was approved by
Perusahaan Publik”, yang telah mendapatkan the Minister of Law and Human Rights of the
persetujuan dari Menteri Hukum dan Hak Asasi Republic of Indonesia in its Decision Letter
Manusia Republik Indonesia dengan Surat No. AHU-48353.AH.01.02 Year 2008, dated
Keputusan No. AHU-48353.AH.01.02.Tahun August 6, 2008 and was published in
2008 tanggal 6 Agustus 2008 dan telah Supplement No. 23079 of the Republic of
diumumkan dalam Berita Negara Republik Indonesia State Gazette No. 68 dated August 25,
Indonesia No. 68, Tambahan No. 23079 2009.
tanggal 25 Agustus 2009.
Selanjutnya, Anggaran Dasar BRI dimuat Furthermore, BRI's Articles of Association are
dalam Akta No. 32 tanggal 22 April 2024 yang documented in Notarial Deed No. 32 dated April
dibuat di hadapan Notaris Fathiah Helmi, S.H., 22, 2024, of Notary Fathiah Helmi, S.H., in
di Jakarta yang telah mendapat Penerimaan Jakarta regarding amendments to the Articles of
Perubahan Anggaran Dasar dari Menteri Association from the Minister of Law and Human
Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia
Indonesia No. AHU-AH.01.03-0092097 tanggal No. AHU-AH.01.03-0092097 dated April 23,
23 April 2024. Perubahan dilakukan dalam 2024. The changes were made in the context of
rangka penyesuaian dengan Peraturan OJK compliance to the OJK Regulation ("POJK")
(“POJK”) No. 15/POJK.04/2020 tentang No. 15/POJK.04/2020 regarding the Plan and
Rencana dan Penyelenggaraan Rapat Umum Organizing of Public Companies' General
Pemegang Saham (“RUPS”) Perusahaan Meeting of Shareholders ("GMS") and POJK
Terbuka dan POJK No. 16/POJK.04/2020 No. 16/POJK.04/2020 regarding the Electronic
tentang Pelaksanaan RUPS Perusahaan Holding of Public Company GMS, as well as
Terbuka Secara Elektronik, serta modal disetor. paid-in capital.
Berdasarkan pasal 3 Anggaran Dasar BRI, According to Article 3 of the BRI’s Articles of
ruang lingkup kegiatan BRI adalah melakukan Association, BRI's scope of business is to
usaha di bidang perbankan serta optimalisasi conduct business in the banking sector and
pemanfaatan sumber daya yang dimiliki BRI optimize the utilization of BRI’s resources to
untuk menghasilkan jasa yang bermutu tinggi produce high quality and highly competitive
dan berdaya saing kuat untuk mendapat services to gain benefits in order to increase
keuntungan guna meningkatkan nilai company value by implementing the principles of
perusahaan dengan menerapkan prinsip- limited liability company.
prinsip Perseroan Terbatas.
Pemerintah Republik Indonesia merupakan Government of the Republic of Indonesia is the
entitas induk terakhir BRI. ultimate parent entity of BRI.
14
Page 18
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Program Rekapitalisasi b. Recapitalization Program
Sebagai realisasi dari Program Rekapitalisasi As a realization of the Recapitalization Program
Bank Umum sesuai Peraturan Pemerintah for Commercial Banks, set forth in Government
No. 52 Tahun 1999 tentang Penambahan Regulation No. 52 Year 1999, regarding the
Penyertaan Modal Negara Republik Indonesia Addition of Capital Investment by the Republic of
ke dalam Modal Bank Pemerintah, BRI telah Indonesia in State-Owned Banks, BRI has
menerima seluruh jumlah rekapitalisasi sebesar received in full the recapitalization with
nominal Rp29.149.000 dalam bentuk Obligasi a nominal amount of Rp29,149,000 in the form
Rekapitalisasi Pemerintah yang diterbitkan of Government Recapitalization Bonds issued in
dalam 2 (dua) tahap yaitu sebesar nominal 2 (two) phases, that is at the nominal amounts of
Rp20.404.300 pada tanggal 25 Juli 2000 dan Rp20,404,300 on July 25, 2000 and
Rp8.744.700 pada tanggal 31 Oktober 2000. Rp8,744,700 on October 31, 2000.
Lebih lanjut, seperti yang disebutkan dalam Furthermore, as stated in the Management
Kontrak Manajemen tanggal 28 Februari 2001 Contract dated February 28, 2001 between the
antara Negara Republik Indonesia c.q. Republic of Indonesia represented by the
Pemerintah melalui Menteri Keuangan dan BRI, Government through the Minister of Finance and
Pemerintah telah menetapkan bahwa total BRI, the Government determined that in order to
kebutuhan rekapitalisasi BRI untuk mencapai achieve a Minimum Capital Adequacy Liability of
Liabilitas Penyediaan Modal Minimum 4% 4%, BRI’s recapitalization requirement is
adalah sebesar Rp29.063.531. Oleh karena itu, Rp29,063,531. Therefore, BRI has returned the
BRI telah mengembalikan kelebihan total excess recapitalization of Rp85,469 in the form
rekapitalisasi sebesar Rp85.469 dalam bentuk of Government Recapitalization Bonds to the
Obligasi Rekapitalisasi Pemerintah kepada Republic of Indonesia on November 5, 2001.
Negara Republik Indonesia pada tanggal
5 November 2001.
Pada tanggal 30 September 2003, Menteri On September 30, 2003, the Minister of Finance
Keuangan mengeluarkan Surat Keputusan issued Decision Letter No. 427/KMK.02/2003
No. 427/KMK.02/2003 tanggal 30 September dated September 30, 2003 regarding the final
2003 tentang besarnya nilai akhir dan amount and implementation of Government’s
pelaksanaan hak-hak Pemerintah yang timbul rights, which arose as a result of the addition in
sebagai akibat penambahan penyertaan modal capital investment by Republic of Indonesia
Negara Republik Indonesia ke dalam modal during the Recapitalization Program for
BRI dalam rangka program rekapitalisasi bank Commercial Banks. Based on the Decision
umum. Berdasarkan Surat Keputusan tersebut, Letter, the Minister of Finance determined that
Menteri Keuangan menetapkan bahwa nilai the final amount of BRI’s recapitalization
akhir kebutuhan rekapitalisasi BRI adalah requirement is Rp29,063,531.
sebesar Rp29.063.531.
c. Penawaran Umum Saham Perdana, c. Initial Public Offering of Shares, Stock Split
Pemecahan Saham dan Penawaran Umum and Limited Public Offering
Terbatas Saham
Dalam rangka penawaran umum saham In relation to BRI’s Initial Public Offering (IPO),
perdana BRI, berdasarkan pernyataan based on the registration statement dated
pendaftaran tanggal 31 Oktober 2003, October 31, 2003, the Government, through the
Pemerintah, melalui Menteri Badan Usaha Milik Minister of State-Owned Enterprises agreed to
Negara (BUMN), menyetujui untuk melakukan conduct an IPO of 3,811,765,000 Series B
penawaran umum saham perdana (Initial Public common shares of BRI, consisting of
Offering (IPO)) sebesar 3.811.765.000 lembar 2,047,060,000 Series B common shares owned
saham biasa BRI atas nama seri B, yang terdiri by the Republic of Indonesia (divestment) and
dari 2.047.060.000 lembar milik Negara 1,764,705,000 new Series B common shares,
Republik Indonesia (divestasi) dan alongside over-subscription option and
1.764.705.000 lembar atas nama Seri B baru, over-allotment option.
serta bersamaan dengan opsi pemesanan lebih
dan opsi penjatahan lebih.
15
Page 19
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Saham Perdana, c. Initial Public Offering of Shares, Stock Split
Pemecahan Saham dan Penawaran Umum and Limited Public Offering (continued)
Terbatas Saham (lanjutan)
Penawaran umum saham perdana meliputi The IPO consists of the international public
penawaran kepada masyarakat internasional offering (under Rule 144A of the Securities Act
(Peraturan 144A dari Perundang-undangan and “S” Regulation) and the Indonesian public
Sekuritas dan peraturan “S”) dan penawaran offering. BRI submitted its registration to
kepada masyarakat Indonesia. BRI Bapepam-LK and the registration statement
menyerahkan pendaftarannya kepada became effective based on the Chairman of
Bapepam-LK dan pernyataan pendaftaran Bapepam-LK Letter No. S-2646/PM/2003 dated
tersebut telah menjadi efektif berdasarkan October 31, 2003.
Surat Ketua Bapepam-LK No. S-2646/PM/2003
tanggal 31 Oktober 2003.
Penawaran umum saham perdana BRI meliputi BRI’s IPO consists of 3,811,765,000 shares with
3.811.765.000 lembar saham dengan nilai a nominal value of Rp500 (full amount) per share
nominal Rp500 (nilai penuh) per lembar saham and a sale price of Rp875 (full amount)
dengan harga jual Rp875 (nilai penuh) per per share. Subsequently, over-subscription
lembar saham. Selanjutnya, opsi pemesanan option of 381,176,000 shares and over-allotment
lebih sejumlah 381.176.000 lembar saham dan option of 571,764,000 shares were exercised at
opsi penjatahan lebih sejumlah 571.764.000 Rp875 (full amount) per share on November 10,
lembar saham masing-masing dengan harga 2003 and December 3, 2003, respectively. After
Rp875 (nilai penuh) setiap lembar saham telah BRI’s IPO and the underwriters’ exercise of the
dilaksanakan masing-masing pada tanggal over-subscription option and the over-allotment
10 November 2003 dan 3 Desember 2003. option, the Republic of Indonesia owns 59.50%
Setelah IPO BRI dan opsi pemesanan lebih dan of BRI shares. On November 10, 2003, the
opsi penjatahan lebih dilaksanakan oleh offered shares started to be traded on Jakarta
Penjamin Pelaksana Emisi, Negara Republik and Surabaya Stock Exchanges (currently the
Indonesia memiliki 59,50% saham di BRI. Indonesia Stock Exchange). At the same time, all
Saham yang ditawarkan tersebut mulai BRI shares were also listed (Note 31b).
diperdagangkan di Bursa Efek Jakarta dan
Bursa Efek Surabaya (sekarang Bursa Efek
Indonesia) pada tanggal 10 November 2003
dan pada saat yang bersamaan seluruh saham
BRI juga telah dicatatkan (Catatan 31b).
Berdasarkan Akta No. 38 tanggal Based on Notarial Deed No. 38 dated November
24 November 2010, Notaris Fathiah Helmi, S.H. 24, 2010 of Notary Fathiah Helmi, S.H., stock
dilakukan pemecahan nilai nominal saham dari split was performed from a nominal value of
Rp500 (nilai penuh) per lembar saham menjadi Rp500 (full amount) per share to Rp250 (full
Rp250 (nilai penuh) per saham. Akta tersebut amount) per share. The deed had been received
telah diterima dan dicatat dalam database and recorded in the Legal Entity Administration
Sistem Administrasi Badan Hukum System database in accordance with the Ministry
Kementerian Hukum dan Hak Asasi Manusia of Law and Human Rights of the Republic of
Republik Indonesia dalam suratnya Indonesia Letter No. AHU.AH.01.10-33481
No. AHU.AH.01.10-33481 tanggal dated December 29, 2010. The stock split was
29 Desember 2010. Pemecahan saham performed in 2011 and BRI scheduled the last
dilakukan pada tahun 2011 dan BRI day on which shares with a nominal value of
menjadwalkan bahwa akhir perdagangan Rp500 (full amount) would be traded in Regular
saham dengan nilai nominal lama atau Rp500 Market and Negotiated Market was January 10,
(nilai penuh) per lembar saham di Pasar 2011 and the date of commencement of
Reguler dan Pasar Negosiasi adalah tanggal legitimate trade for shares with new nominal
10 Januari 2011 dan tanggal dimulainya value of Rp250 (full amount) was January 11,
perdagangan sah dengan nilai nominal baru 2011.
atau Rp250 (nilai penuh) per lembar saham
adalah tanggal 11 Januari 2011.
16
Page 20
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Saham Perdana, c. Initial Public Offering of Shares, Stock Split
Pemecahan Saham dan Penawaran Umum and Limited Public Offering (continued)
Terbatas Saham (lanjutan)
Berdasarkan Akta No. 54 tanggal 27 Oktober Based on Notarial Deed No. 54 dated October
2017, Notaris Fathiah Helmi, S.H. dilakukan 27, 2017 of Notary Fathiah Helmi, S.H., stock
pemecahan nilai nominal saham dari Rp250 split was performed from a nominal value of
(nilai penuh) per saham menjadi Rp50 Rp250 (full amount) per share to Rp50
(nilai penuh) per saham. Akta tersebut telah (full amount) per share. The deed had been
diterima dan dicatat dalam database Sistem received and recorded in the Legal Entity
Administrasi Badan Hukum Kementerian Administration System database in accordance
Hukum dan Hak Asasi Manusia Republik with the Ministry of Law and Human Rights of the
Indonesia dalam suratnya No. AHU.AH.01.03- Republic of Indonesia Letter No. AHU.AH.01.03-
0187521 tanggal 3 November 2017. 0187521 dated November 3, 2017. The stock
Pemecahan saham dilakukan pada tahun 2017 split was performed in 2017 and BRI scheduled
dan BRI menjadwalkan bahwa akhir the last day on which shares with a nominal
perdagangan saham dengan nilai nominal lama value of Rp250 (full amount) would be
atau Rp250 (nilai penuh) per lembar saham di traded in Regular Market and Negotiated
Pasar Reguler dan Pasar Negosiasi adalah Market was November 9, 2017 and the date of
tanggal 9 November 2017 dan tanggal commencement of legitimate trade for shares
dimulainya perdagangan sah dengan nilai with new nominal value of Rp50 (full amount)
nominal baru atau Rp50 (nilai penuh) per was November 10, 2017.
lembar saham adalah tanggal 10 November
2017.
Dalam rangka pembentukan Holding Ultra Due to the establishment of Ultra Micro Holding,
Mikro, BRI meningkatkan modal ditempatkan BRI increased additional paid-in capital through
dan disetor melalui Penambahan Modal dengan Right Issue with Pre-Emptive Rights
Hak Memesan Efek Terlebih Dahulu I (”PMHMETD”) I. Related to PMHMETD I, BRI
(PMHMETD I), sesuai hasil keputusan RUPSLB had obtained shareholder approval in
tanggal 22 Juli 2021 sebagaimana tercantum accordance with the results of the Extraordinary
dalam Akta No. 61 tanggal 22 Juli 2021, Notaris General Meeting of Shareholder dated July 22,
Fathiah Helmi S.H., serta telah mendapat 2021 was documented in Notarial Deed No. 61
pernyataan efektif dari Otoritas Jasa Keuangan dated July 22, 2021 of Notary Fathiah Helmi,
(OJK) pada tanggal 30 Agustus 2021 sesuai S.H. in Jakarta and had received an effective
dengan Surat OJK No. S-152/D.04/2021 statement from the Financial Services Authority
tanggal 30 Agustus 2021. (OJK) on August 30, 2021 through its letter No.
S-152/D.04/2021 dated August 30, 2021.
Dalam PMHMETD I tersebut, BRI menawarkan In PMHMETD I, BRI offered for as many as
sebanyak-banyaknya 28.213.191.604 saham 28,213,191,604 new Series B shares with
baru Seri B dengan nilai nominal per lembar a nominal value of Rp50 (full amount) per share
saham Rp50 (nilai penuh) dalam bentuk Hak in the form of Pre-Emptive Rights (”HMETD”)
Memesan Efek Terlebih Dahulu (HMETD) with exercised price of Rp3,400 (full amount).
dengan harga pelaksanaan per lembar saham HMETD would be traded and exercised was
Rp3.400 (nilai penuh). Tanggal perdagangan from September 13 to September 22, 2021.
dan eksekusi HMETD tersebut mulai dari
13 September 2021 sampai dengan
22 September 2021.
Dari penawaran umum terbatas ini, BRI telah From this limited public offering, BRI has
meningkatkan jumlah modal sahamnya increased its share capital by 28,213,191,604
sebanyak 28.213.191.604 lembar saham shares, resulting the composition of BRI's share
sehingga mengakibatkan komposisi ownership become 56.82% owned by the
kepemilikan saham BRI adalah 56,82% dimiliki Government of the Republic of Indonesia and
oleh Pemerintah Republik Indonesia dan 43.18% owned by the public.
43,18% dimiliki oleh publik.
17
Page 21
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock
Treasuri)
Pada tanggal 5 Februari 2021, terdapat On February 5, 2021, there was implementation
implementasi program kepemilikan saham of a bonus share program for BRI employees
kepada pekerja BRI (Catatan 31f) yang sourced from treasury stock. This resulted to a
bersumber dari saham treasuri. Hal ini reduction in treasury stocks of 84,600 shares
mengakibatkan pengurangan saham treasuri with an acquisition price per share of Rp2,182
sebanyak 84.600 lembar saham dengan harga (full amount) or equivalent to a total of
perolehan per lembar saham Rp2.182 (nilai Rp184,597,481 (full amount), bonus share
penuh) atau setara total Rp184.597.481 (nilai discretion program fair price of Rp3,240 (full
penuh), harga wajar program diskresi saham amount) or equivalent to Rp274,104,000 (full
bonus sebesar Rp3.240 (nilai penuh) atau amount), the difference between the
setara Rp274.104.000 (nilai penuh), selisih value of treasury stocks and the total of
antara nilai saham treasuri dan total biaya implementation cost based on the fair price is
implementasi berdasarkan harga wajar dicatat recorded in additional paid-in capital amounting
dalam agio sebesar Rp89.506.518 (nilai penuh) to Rp89,506,518 (full amount).
Pada tanggal 31 Maret 2021, terdapat On March 31, 2021, there was implementation of
implementasi program kepemilikan saham a bonus share program for BRI employees (Note
kepada pekerja BRI (Catatan 31f) yang 31f) sourced from treasury stock. This resulted to
bersumber dari saham treasuri. Hal ini a reduction in treasury stock of 2,096,400 shares
mengakibatkan pengurangan saham treasuri at an acquisition price of Rp2,182 (full amount)
sebesar 2.096.400 lembar saham dengan per share or equivalent to a total of
harga perolehan Rp2.182 (nilai penuh) per Rp4,574,351,773 (full amount), where this
lembar saham atau setara total implementation consisted of ESA 1 of 831,000
Rp4.574.351.773 (nilai penuh), dimana shares with fair price of Rp3,630
implementasi ini terdiri dari ESA 1 sebanyak (full amount) per share or equivalent to
831.000 lembar saham dengan harga wajar Rp3,016,530,000 (full amount) and ESA 2 of
Rp3.630 (nilai penuh) per lembar saham atau 1,265,400 shares with a fair price of Rp4,410 (full
setara Rp3.016.530.000 (nilai penuh) dan ESA amount) per share or equivalent to
2 sebanyak 1.265.400 lembar saham dengan Rp5,580,414,000 (full amount).
harga wajar Rp4.410 (nilai penuh) per lembar
saham atau setara Rp5.580.414.000 (nilai
penuh).
Selisih antara nilai saham treasuri dan total The difference between the value of the treasury
biaya implementasi berdasarkan harga wajar stock and the total of implementation costs
dicatat dalam agio sebesar Rp4.022.592.226 based on the fair price is recorded in additional
(nilai penuh). paid-in capital amounting to Rp4,022,592,226
(full amount).
Pada tanggal 7 Oktober 2021 sampai dengan On October 7, 2021 up to December 17, 2021,
17 Desember 2021, terdapat implementasi there was implementation of the stock option
program kepemilikan saham kepada pekerja program for BRI employees (Note 30) sourced
BRI (Catatan 30) yang bersumber dari saham from treasury stock. This has resulted in a
treasuri. Hal ini mengakibatkan pengurangan reduction in treasury stock of 11,613,900 shares
saham treasuri sebanyak 11.613.900 lembar with an acquisition price of Rp2,182
saham dengan harga perolehan per lembar (full amount) per share or equivalent to
saham Rp2.182 (nilai penuh) atau setara Rp25,341,568,431 (full amount), the ESOP 1
Rp25.341.568.431 (nilai penuh), harga and 2 programs grant price of Rp2,240
pelaksanaan program ESOP 1 dan 2 sebesar (full amount) or equivalent to Rp26,015,136,000
Rp2.240 (nilai penuh) atau setara (full amount). The difference between the value
Rp26.015.136.000 (nilai penuh). Selisih antara of treasury stock and the total implementation
nilai saham treasuri dan total biaya costs based on the fair price was recorded in
implementasi berdasarkan harga wajar dicatat additional paid-in capital amounting to
dalam agio sebesar Rp4.680.363.069 (nilai Rp4,680,363,069 (full amount).
penuh).
18
Page 22
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 25 Oktober 2021, terdapat On October 25, 2021, there was the
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 590,000 shares at an acquisition price of
sebanyak 590.000 lembar saham dengan harga Rp2,182 (full amount) per share or equivalent to
perolehan Rp2.182 (nilai penuh) per lembar Rp1,287,381,963 (full amount), the fair price of
saham atau setara total Rp1.287.381.963 (nilai the Discretionary Pool of Rp3,750 (full amount)
penuh), harga wajar Discretionary Pool sebesar per share or equivalent to Rp2,212,500,000 (full
Rp3.750 (nilai penuh) per lembar saham atau amount). The difference between the value of
setara Rp2.212.500.000 (nilai penuh). Selisih treasury stock and the total of implementation
antara nilai saham treasuri dan total biaya cost based on the fair price was recorded in
implementasi berdasarkan harga wajar dicatat additional paid-in capital amounting to
dalam agio sebesar Rp925.118.037 (nilai Rp925,118,037 (full amount).
penuh).
Pada tanggal 27 Oktober 2021, terdapat On October 27, 2021, there was implementation
implementasi program kepemilikan saham of a bonus share program for BRI employees
kepada pekerja BRI (Catatan 30) yang (Note 30) sourced from treasury stock. This has
bersumber dari saham treasuri. Hal ini resulted in a reduction in treasury stock of
mengakibatkan pengurangan saham treasuri 263,904,800 shares at an acquisition price of
sebanyak 263.904.800 lembar saham dengan Rp2,182 (full amount) per share or equivalent to
harga perolehan per lembar saham Rp2.182 Rp575,841,151,426 (full amount), the grant price
(nilai penuh) atau setara total of ESA 3 of Rp4,020 (full amount) or equivalent
Rp575.841.151.426 (nilai penuh), harga wajar to Rp1,060,897,296,000 (full amount), the
ESA 3 sebesar Rp4.020 (nilai penuh) atau difference between the value of treasury stock
setara Rp1.060.897.296.000 (nilai penuh), and the total of implementation cost based on the
selisih antara nilai saham treasuri dan total fair price was recorded in additional paid-in
biaya implementasi berdasarkan harga wajar capital amounting to Rp485,056,144,574 (full
dicatat dalam agio sebesar Rp485.056.144.574 amount).
(nilai penuh).
Pada tanggal 5 November 2021 sampai dengan On November 5, 2021 up to December 6, 2021,
6 Desember 2021, terdapat implementasi the stock option program was implemented on
program kepemilikan saham kepada pekerja BRI employees (Note 30) sourced from treasury
BRI (Catatan 30) yang bersumber dari saham stock. This resulted in a reduction in treasury
treasuri. Hal ini mengakibatkan pengurangan stock of 124,565,200 shares at an acquisition
saham treasuri sebanyak 124.565.200 lembar price of Rp2,182 (full amount) per share or
saham dengan harga perolehan per lembar equivalent to Rp271,801,680,741 (full amount),
saham Rp2.182 (nilai penuh) atau setara the ESOP 1 and 2 programs grant price of
Rp271.801.680.741 (nilai penuh), harga Rp2,240 (full amount) or equivalent to
pelaksanaan program ESOP 1 dan 2 sebesar Rp279,026,048,000 (full amount). The difference
Rp2.240 (nilai penuh) atau setara between the value of treasury stock and the total
Rp279.026.048.000 (nilai penuh). Selisih of implementation cost based on the fair price
antara nilai saham treasuri dan total biaya was recorded in additional paid-in capital
implementasi berdasarkan harga wajar dicatat amounting to Rp7,224,367,259 (full amount).
dalam agio sebesar Rp7.224.367.259 (nilai
penuh).
19
Page 23
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 17 Desember 2021, terdapat On December 17, 2021, there was
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 282,159,300 shares at an acquisition
sebanyak 282.159.300 lembar saham dengan price of Rp2,182 (full amount) per share or
harga perolehan per lembar saham Rp2.182 equivalent to Rp615,672,531,146 (full amount),
(nilai penuh) atau setara total the fair price of ESA 4 of Rp3,926 (full amount)
Rp615.672.531.146 (nilai penuh), harga wajar or equivalent to Rp1,107,757,411,800 (full
ESA 4 sebesar Rp3.926 (nilai penuh) atau amount), the difference between the value of
setara Rp1.107.757.411.800 (nilai penuh), treasury stock and the total of implementation
selisih antara nilai saham treasuri dan total cost based on the fair price was recorded in
biaya implementasi berdasarkan harga wajar additional paid-in capital amounting to
dicatat dalam agio sebesar Rp492.084.880.654 Rp492,084,880,654 (full amount).
(nilai penuh).
Pada tanggal 17 Desember 2021, terdapat On December 17, 2021, there was
implementasi program kepemilikan saham implementation of the stock option program for
kepada pekerja BRI (Catatan 30) yang BRI employees (Note 30) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 11,004,400 shares at an acquisition
sebanyak 11.004.400 lembar saham dengan price of of Rp2,182 (full amount) at an acquisition
harga perolehan per lembar saham Rp2.182 price of or equivalent to Rp24,011,637,404 (full
(nilai penuh) atau setara Rp24.011.637.404 amount), ESOP 1 and 2 fair price of Rp2,240 (full
(nilai penuh), harga pelaksanaan program amount) or the equivalent of Rp24,649,856,000
ESOP 1 dan 2 sebesar Rp2.240 (nilai penuh) (full amount). The difference between the value
atau setara Rp24.649.856.000 (nilai penuh). of treasury stock and the total of implementation
Selisih antara nilai saham treasuri dan total cost based on the fair price was recorded in
biaya implementasi berdasarkan harga wajar additional paid-in capital amounting to
dicatat dalam agio sebesar Rp4.660.603.096 Rp4,660,603,096 (full amount).
(nilai penuh).
Pada tanggal 27 Desember 2021, terdapat On December 27, 2021, there was
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 6,049,800 shares consisting of 16,000
sebanyak 6.049.800 lembar saham terdiri dari ESA 1 shares fair price of Rp3,630
ESA 1 sebanyak 16.000 lembar saham dengan (full amount) per share or equivalent to
harga wajar Rp3.630 (nilai penuh) per lembar Rp58,080,000 (full amount), ESA 2 of 266,400
saham atau setara Rp58.080.000 (nilai penuh), shares fair price of Rp4,410 (full amount) per
ESA 2 sebanyak 266.400 lembar saham share or equivalent to Rp1,174,824,000
dengan harga wajar Rp4.410 (nilai penuh) per (full amount), ESA 3 of 4,813,700 shares at fair
lembar saham atau setara Rp1.174.824.000 price of Rp4,020 (full amount) per share or
(nilai penuh), ESA 3 sebanyak 4.813.700 equivalent to Rp19,351,074,000 (full amount),
lembar saham dengan harga wajar Rp4.020 and ESA 4 of 953,700 shares at fair price of
(nilai penuh) per lembar saham atau setara Rp3,926 (full amount) per share or equivalent to
Rp19.351.074.000 (nilai penuh), dan ESA 4 Rp3,744,226,200 (full amount). The difference
sebanyak 953.700 lembar saham dengan harga between the value of treasury stock and the total
wajar Rp3.926 (nilai penuh) per lembar saham of implementation cost based on the fair price
atau setara Rp3.744.226.200 (nilai penuh). was recorded in additional paid-in capital
Selisih antara nilai saham treasuri dan total amounting to Rp11,127,520,477 (full amount).
biaya implementasi berdasarkan harga wajar
dicatat dalam agio sebesar Rp11.127.520.477
(nilai penuh).
20
Page 24
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 28 Desember 2021, terdapat On December 28, 2021, the stock option
implementasi program kepemilikan saham program was implemented for BRI employees
kepada pekerja BRI (Catatan 30) yang (Note 30) sourced from treasury stock. This has
bersumber dari saham treasuri. Hal ini resulted in a reduction in treasury stock of
mengakibatkan pengurangan saham treasuri 1,742,600 shares with an acquisition price of
sebanyak 1.742.600 lembar saham dengan Rp2,182 (full amount) per share or equivalent
harga perolehan per lembar saham Rp2.182 to Rp3,802,358,996 (full amount), the
(nilai penuh) atau setara Rp3.802.358.996 (nilai implementation price of the ESOP 1 and 2
penuh), harga pelaksanaan program ESOP 1 programs of Rp2,240 (full amount) or equivalent
dan 2 sebesar Rp2.240 (nilai penuh) atau to Rp3,903,424,000 (full amount). The difference
setara Rp3.903.424.000 (nilai penuh). Selisih between the value of treasury stock and the total
antara nilai saham treasuri dan total biaya of implementation cost based on the fair price
implementasi berdasarkan harga wajar dicatat was recorded in additional paid-in capital
dalam agio sebesar Rp732.402.204 (nilai amounting to Rp732,402,204 (full amount).
penuh).
Pada tanggal 30 Desember 2021, terdapat As of December 30, 2021, there was the
implementasi program kepemilikan saham implementation of a bonus share program for
kepada pekerja BRI (Catatan 31f) yang BRI employees (Note 31f) sourced from treasury
bersumber dari saham treasuri. Hal ini stock. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 30,720,900 shares with details of
sebanyak 30.720.900 lembar saham dengan 30,252,500 shares with an acquisition price per
rincian sebanyak 30.252.500 lembar dengan share of Rp2,182 (full amount) per share or
harga perolehan per lembar saham Rp2.182 equivalent to Rp66,011,055,629 (full amount)
(nilai penuh) atau setara Rp66.011.055.629 and 468,400 shares with an acquisition price per
(nilai penuh) dan sebanyak 468.400 lembar share of Rp2,881 (full amount) per share or
dengan harga perolehan per lembar saham equivalent to Rp1,349,460,400 (full amount), the
Rp2.881 (nilai penuh) atau setara fair price of Special ESA is Rp4,080 (full amount)
Rp1.349.460.400 (nilai penuh), harga wajar or equivalent to Rp125,341,272,000 (full
ESA Khusus sebesar Rp4.080 (nilai penuh) amount). The difference between the value of
atau setara Rp125.341.272.000 (nilai penuh). treasury stock and the total of implementation
Selisih antara nilai saham treasuri dan total cost based on the fair price was recorded in
biaya implementasi berdasarkan harga wajar additional paid-in capital amounting to
dicatat dalam agio sebesar Rp57.980.755.971 Rp57,980,755,971 (full amount). For
(nilai penuh). Atas transaksi yang terjadi pada transactions that occurred in 2021, the total
tahun 2021, total saham treasuri yang dimiliki treasury stock owned by BRI were 15,931,900
oleh BRI adalah sebanyak 15.931.900 lembar shares.
saham.
BRI melalui surat No. R.0034-DIR/ALM/ BRI, through its letter No. R. 0034-DIR/ALM/
01/2022 tanggal 24 Januari 2022 mengajukan 01/2022 dated January 24, 2022, submitted a
permohonan persetujuan pembelian kembali request for OJK’s approval on BRI’s shares
saham BRI kepada OJK sebanyak-banyaknya buyback for at most Rp3,000,000, and it was
Rp3.000.000. Pembelian kembali saham BRI approved by OJK through its letter
tersebut telah disetujui oleh OJK melalui Surat No. S-29/PB.31/2022 dated February 21, 2022
No. S-29/PB.31/2022 tanggal 21 Februari 2022 and approved by Annual General Meeting of
dan telah mendapatkan persetujuan pada Shareholders held on March 1, 2022.
Rapat Umum Pemegang Saham Tahunan 2022
yang diselenggarakan pada tanggal 1 Maret
2022.
21
Page 25
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
BRI juga telah menyampaikan keterbukaan BRI conveyed its information disclosure to the
informasi kepada Otoritas Jasa Keuangan Financial Services Authority (OJK) in regards to
(OJK) sehubungan dengan rencana pembelian the buyback plan for shares previously issued
kembali saham yang telah dikeluarkan dan and listed on the Stock Exchange for as
tercatat di BEI sebanyak-banyaknya sebesar many as Rp3,000,000 through its letter
Rp3.000.000 melalui surat No. B.7-CSC/CSM/ No. B. 7-CSC/CSM/CGC/01/2022 dated January
CGC/01/2022 tanggal 21 Januari 2022. 21, 2022. The buyback is carried out within a
Pembelian kembali tersebut secara bertahap period between March 1, 2022 until August 31,
dalam periode 1 Maret 2022 sampai dengan 2023.
31 Agustus 2023.
Pada bulan April hingga Juli 2022, BRI telah In April to July 2022, BRI has repurchased
melakukan pembelian saham sebanyak 184,245,400 shares (par value of Rp50
184.245.400 lembar saham (nilai nominal Rp50 (full amount) per share) at an acquisition price of
(nilai penuh) per lembar saham) dengan harga Rp818,380 with an average purchase price of
perolehan sebesar Rp818.380 dengan rata-rata Rp4,442 (full amount) per share.
harga pembelian Rp4.442 (nilai penuh) per
lembar saham.
Pada tanggal 12 Agustus 2022 terdapat On August 12, 2022, there was implementation
implementasi program kepemilikan saham BRI of BRI's bonus share program originating from
yang bersumber dari saham treasuri hasil the treasury stocks repurchased in 2022. This
pembelian kembali tahun 2022. Hal ini has resulted in a reduction of treasury stock by
mengakibatkan pengurangan saham treasuri 7,064,100 shares with an acquisition price per
sebanyak 7.064.100 lembar saham dengan share of Rp4,440 (full amount), or equivalent to
harga perolehan per lembar saham Rp4.440 Rp31,363. The program implementation price is
(nilai penuh) atau setara Rp31.363 per lembar Rp4,250 (full amount) per share, or the
saham. Harga pelaksanaan program sebesar equivalent of Rp30,022. The difference between
Rp4.250 (nilai penuh) atau setara Rp30.022. the acquisition value of treasury stock and the
Selisih antara nilai perolehan saham treasuri program costs based on fair prices recorded in
dan biaya program berdasarkan harga wajar additional paid-in capital amounting to Rp1,341
dicatat dalam agio sebesar Rp1.341 (Catatan (Notes 31b).
31b).
Pada bulan Agustus hingga Desember 2022, In August to December 2022, BRI has
BRI telah melakukan pembelian saham repurchased 295,208,700 shares (par value of
sebanyak 295.208.700 lembar saham Rp50 (full amount) per share) at an acquisition
(nilai nominal Rp50 (nilai penuh) per lembar price of Rp1,365,888 with an average purchase
saham) dengan harga perolehan sebesar price of Rp4,627 (full amount) per share.
Rp1.365.888 dan rata-rata harga pembelian
sebesar Rp4.627 (nilai penuh) per lembar
saham.
Pada bulan Januari 2023, BRI melanjutkan In January 2023, BRI continued to repurchase
pembelian saham sebanyak 167.931.800 167,931,800 shares (par value Rp50
lembar saham (nilai nominal Rp50 (nilai penuh) (full amount) per share) at an acquisition price of
per lembar saham) dengan harga perolehan Rp815,732 with an average purchase price of
sebesar Rp815.732 dan rata-rata harga Rp4,858 (full amount) per share.
pembelian sebesar Rp4.858 (nilai penuh) per
lembar saham.
22
Page 26
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 14 Juli 2023 terdapat On July 14, 2023, there was implementation of a
implementasi program kepemilikan saham bonus share program for BRI employees
kepada pekerja BRI yang bersumber dari sourced from treasury stock repurchased in
saham treasuri hasil pembelian kembali tahun 2020. This has resulted in a reduction in treasury
2020. Hal ini mengakibatkan pengurangan stock of 501,600 shares with an acquisition price
saham treasuri sebanyak 501.600 lembar per share of Rp2,881 (full amount) per share or
saham dengan harga perolehan per lembar equivalent to Rp1,445. The implementation of
saham Rp2.881 (nilai penuh) atau setara this program consists of ESA 1 of 21,100 shares
Rp1.445. Pelaksanaan program ini terdiri dari with fair price of Rp3,630 (full amount), ESA 2 of
ESA 1 sebanyak 21.100 lembar saham dengan 32,300 shares with a grant price of Rp4,410
nilai wajar Rp3.630 (nilai penuh), ESA 2 (full amount), ESA 3 of 33,900 shares with a
sebanyak 32.300 lembar saham dengan nilai grant price of Rp4,020 (full amount), and ESA 4
wajar Rp4.410 (nilai penuh), ESA 3 sebanyak of 414,300 shares with fair price of Rp3,926
33.900 lembar saham dengan nilai wajar (full amount), where the total program
Rp4.020 (nilai penuh), dan ESA 4 sebanyak implementation price is equivalent to Rp1,982.
414.300 lembar saham dengan nilai wajar The difference between the acquisition value of
Rp3.926 (nilai penuh), dimana secara total treasury stock and the program costs based on
harga pelaksanaan program setara dengan fair prices recorded in additional paid-in capital
Rp1.982. Selisih antara nilai perolehan saham amounting to Rp537 (Notes 31b).
treasuri dan biaya program berdasarkan harga
wajar dicatat dalam agio sebesar Rp537
(Catatan 31b).
Pada tanggal 18 Agustus 2023 terdapat On August 18, 2023, there was implementation
implementasi program kepemilikan saham BRI of a bonus share program for BRI employees
yang bersumber dari saham treasuri hasil sourced from treasury stock repurchased in
pembelian kembali tahun 2022. Hal ini 2022. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 6,440,500 shares at an acquisition price
sebanyak 6.440.500 lembar saham dengan of of Rp4,636 (full amount) at an acquisition price
harga perolehan per lembar saham Rp4.636 of or equivalent to Rp29,860. The program
(nilai penuh) atau setara Rp29.860. Harga implementation price of Rp5,450 (full amount) or
pelaksanaan program sebesar Rp5.450 (nilai equivalent to Rp35,101. The difference between
penuh) atau setara Rp35.101. Selisih antara the value of treasury stock and the total of
nilai perolehan saham treasuri dan biaya implementation cost based on the fair price was
program berdasarkan harga wajar dicatat recorded in additional paid-in capital amounting
dalam agio sebesar Rp5.241 (Catatan 31b). to Rp5,241 (Notes 31b).
Pada bulan September sampai dengan In September to December 2023, BRI has
Desember 2023, BRI telah melakukan repurchased 118,833,600 shares (par value of
pembelian saham sebanyak 118.833.600 Rp50 (full amount) per share) at an acquisition
lembar saham (nilai nominal Rp50 (nilai penuh) price of Rp625,555 with an average purchase
per lembar saham) dengan harga perolehan price of Rp5,264 (full amount) per share.
sebesar Rp625.555 dan rata-rata harga
pembelian sebesar Rp5.264 (nilai penuh) per
lembar saham.
23
Page 27
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada tanggal 3 April 2024 terdapat On April 3, 2024, there was implementation of a
implementasi program kepemilikan saham BRI bonus share program for BRI employees
yang bersumber dari saham treasuri hasil sourced from treasury stock repurchased in
pembelian kembali tahun 2020. Hal ini 2020. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 7,346,500 shares at an acquisition price
sebanyak 7.346.500 lembar saham dengan of of Rp2,881 (full amount) at an acquisition price
harga perolehan per lembar saham Rp2.881 of or equivalent to Rp21,168. The program
(nilai penuh) atau setara Rp21.168. Harga implementation price of Rp6,375 (full amount) or
pelaksanaan program sebesar Rp6.375 (nilai equivalent to Rp46,835. The difference between
penuh) atau setara Rp46.835. Selisih antara the value of treasury stock and the total of
nilai perolehan saham treasuri dan biaya implementation cost based on the fair price was
program berdasarkan harga wajar dicatat recorded in additional paid-in capital amounting
dalam agio sebesar Rp25.667 (Catatan 31b). to Rp25,667 (Notes 31b).
Pada bulan April 2024, BRI telah melakukan In April 2024, BRI has repurchased 28,900,000
pembelian saham sebanyak 28.900.000 lembar shares (par value of Rp50 (full amount) per
saham (nilai nominal Rp50 (nilai penuh) per share) at an acquisition price of Rp154,514 with
lembar saham) dengan harga perolehan an average purchase price of Rp5,346 (full
sebesar Rp154.514 dengan rata-rata harga amount) per share.
pembelian Rp5.346 (nilai penuh) per lembar
saham.
Pada tanggal 28 Mei 2024 terdapat On May 28, 2024, there was implementation of a
implementasi program kepemilikan saham BRI bonus share program for BRI employees
yang bersumber dari saham treasuri hasil sourced from treasury stock repurchased in
pembelian kembali tahun 2022. Hal ini 2022. This has resulted in a reduction in treasury
mengakibatkan pengurangan saham treasuri stock of 25,606,600 shares at an acquisition
sebanyak 25.606.600 lembar saham dengan price of of Rp4,636 (full amount) at an acquisition
harga perolehan per lembar saham Rp4.636 price of or equivalent to Rp118,716.
(nilai penuh) atau setara Rp118.716.
Pada bulan Mei 2024 BRI telah melakukan In May 2024, BRI has repurchased 20,900,000
pembelian saham sebanyak 20.900.000 lembar shares (par value of Rp50 (full amount) per
saham (nilai nominal Rp50 (nilai penuh) per share) at an acquisition price of Rp98,133 with
lembar saham) dengan harga perolehan an average purchase price of Rp4,695 (full
sebesar Rp98.133 dan rata-rata harga amount) per share.
pembelian sebesar Rp4.695 (nilai penuh) per
lembar saham.
Pada tanggal 9 Juli 2024 terdapat implementasi On July 9, 2024, there was implementation of a
program kepemilikan saham BRI yang bonus share program for BRI employees
bersumber dari saham treasuri hasil pembelian sourced from treasury stock repurchased in
kembali tahun 2022. Hal ini mengakibatkan 2022. This has resulted in a reduction in treasury
pengurangan saham treasuri sebanyak stock of 412,200 shares at an acquisition price of
412.200 lembar saham dengan harga of Rp2,881 (full amount) at an acquisition price
perolehan per lembar saham Rp2.881 (nilai of or equivalent to Rp1,188. The program
penuh) atau setara Rp1.188. Harga implementation price of Rp6,350 (full amount) or
pelaksanaan program sebesar Rp6.350 (nilai equivalent to Rp2,617. The difference between
penuh) atau setara Rp2.617. Selisih antara nilai the value of treasury stock and the total of
perolehan saham treasuri dan biaya program implementation cost based on the fair price was
berdasarkan harga wajar dicatat dalam agio recorded in additional paid-in capital amounting
sebesar Rp1.429 (Catatan 31b). to Rp1,429 (Notes 31b).
24
Page 28
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Modal Saham Diperoleh Kembali (Saham d. Treasury Stock (continued)
Treasuri) (lanjutan)
Pada bulan Juli hingga September 2024, BRI In July until September 2024, BRI has
telah melakukan pembelian saham sebanyak repurchased 125,298,700 shares (par value of
125.298.700 lembar saham (nilai nominal Rp50 Rp50 (full amount) per share) at an acquisition
(nilai penuh) per lembar saham) dengan harga price of Rp621,798 with an average purchase
perolehan sebesar Rp621.798 dan rata-rata price of Rp4,963 (full amount) per share.
harga pembelian sebesar Rp4.963 (nilai penuh)
per lembar saham.
Pada tanggal 24 Januari 2025 terdapat On January 24, 2025, there was an
implementasi program kepemilikan saham BRI implementation of BRI's share ownership
yang bersumber dari saham treasuri hasil program sourced from treasury shares from the
pembelian kembali tahun 2022. Hal ini 2022 buyback. This resulted in a reduction in
mengakibatkan pengurangan saham treasuri treasury shares of 7,671,300 shares with an
sebanyak 7.671.300 lembar saham dengan acquisition price per share of Rp2,881 (full value)
harga perolehan per lembar saham Rp2.881 or equivalent to Rp22,104. The program
(nilai penuh) atau setara Rp22.104. Harga implementation price was Rp4,334 (full value) or
pelaksanaan program sebesar Rp4.334 (nilai equivalent to Rp33,247. The difference between
penuh) atau setara Rp33.247. Selisih antara the acquisition value of treasury shares and the
nilai perolehan saham treasuri dan biaya program costs based on fair prices was recorded
program berdasarkan harga wajar dicatat in the premium of Rp11,143 (Note 31b).
dalam agio sebesar Rp11.143 (Catatan 31b).
Adapun harga perolehan di atas merupakan The acquisition price above is the acquisition
harga perolehan dan tidak termasuk biaya yang price and does not include costs that can be
dapat diatribusikan secara langsung terhadap directly attributed to the purchase of treasury
pembelian saham treasuri. stock.
Sehingga per tanggal 31 Maret 2025, total As of March 31, 2025, the total treasury stocks
saham treasuri yang dimiliki oleh BRI sebanyak owned by BRI were 902,207,000 shares.
902.207.000 lembar saham.
e. Struktur dan Manajemen e. Structure and Management
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024
Desember 2024, BRI memiliki jaringan unit BRI has the following networks of work unit:
kerja dengan rincian sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Kantor Wilayah 18 18 Regional Offices
Kantor Audit Intern Pusat 1 1 Head Internal Audit Office
Kantor Audit Intern Wilayah 18 18 Regional Internal Audit Offices
Kantor Cabang Dalam Negeri 454 453 Domestic Branch Offices
Kantor Cabang/Kantor Perwakilan Overseas Branch/Representative
di Luar Negeri 6 6 Offices
Kantor Cabang Pembantu (KCP)
Dalam Negeri*) 6.959 7.014 Domestic Sub-branch Offices*)
Kantor Cabang Pembantu (KCP)
di Luar Negeri 3 3 Overseas Sub-branch Offices
Teras Keliling 43 69 Mobile Teras
Teras Kapal 4 4 Floating Teras
*) Sesuai dengan POJK No. 12/POJK.03/2021 tanggal 30 *) According to POJK No.12/POJK.03/2021 dated July 30,
Juli 2021 tentang Bank Umum, penyajian Unit Kerja 2021 regarding Commercial Banks, Presentation of Cash
Kantor Kas, BRI Unit dan Teras Kantor dicatatkan Office, BRI Units and Teras Offices are listed as Domestic
sebagai Kantor Cabang Pembantu (KCP) Dalam Negeri Sub-Branch Offices (KCP)
25
Page 29
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur dan Manajemen (lanjutan) e. Structure and Management (continued)
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024 ,
Desember 2024, BRI memiliki 5 (lima) Kantor BRI has 5 (five) overseas branch offices located
Cabang di luar negeri yang berlokasi di New in New York, Cayman Islands, Singapore, Timor-
York, Cayman Islands, Singapura, Timor-Leste Leste, Taipei and 1 (one) overseas
dan Taipei, serta 1 (satu) Kantor Perwakilan di representative office located in Hong Kong.
luar negeri yang berlokasi di Hong Kong.
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024,
Desember 2024, BRI memiliki 10 (sepuluh) BRI has 10 (ten) subsidiaries, which are PT Bank
entitas anak yaitu PT Bank Raya Indonesia Tbk, Raya Indonesia Tbk, BRI Global Financial
BRI Global Financial Services Co. Ltd. Hong Services Co. Ltd Hong Kong, PT Asuransi BRI
Kong, PT Asuransi BRI Life, PT BRI Life, PT BRI Multifinance Indonesia, PT BRI
Multifinance Indonesia, PT BRI Danareksa Danareksa Sekuritas, PT BRI Ventura
Sekuritas, PT BRI Ventura Investama, PT BRI Investama, PT BRI Asuransi Indonesia,
Asuransi Indonesia, PT Pegadaian, PT PT Pegadaian, PT Permodalan Nasional
Permodalan Nasional Madani, dan PT BRI Madani, and PT BRI Manajemen Investasi.
Manajemen Investasi.
Berdasarkan kebijakan akuntansi BRI, Based on the accounting policies of BRI, the
manajemen kunci BRI cakupannya adalah coverage of BRI’s key management are
anggota komisaris, direksi, senior executive members of boards of commissioners, directors,
vice president, komite audit, komite remunerasi, senior executive vice president, audit committee,
kepala divisi, kepala satuan kerja audit intern remuneration committee, head of divisions, head
dan kepala audit intern wilayah, pemimpin of internal audit work unit and head of regional
wilayah, pemimpin cabang khusus dan internal audits, head of regional officer, head of
pemimpin cabang. special branch and head of branches.
Total pekerja BRI dan entitas anak masing- The number of BRI and subsidiaries’s
masing pada tanggal-tanggal 31 Maret 2025 employees as of March 31, 2025 and December
dan 31 Desember 2024 adalah sebagai berikut: 31, 2024 are:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 59.546 59.495 (Persero) Tbk
Entitas Anak 21.981 21.676 Subsidiaries
81.527 81.171
Susunan Dewan Komisaris BRI pada tanggal The composition of BRI's Board of
31 Maret 2025 ditetapkan berdasarkan Rapat Commissioners as of March 31, 2025 was
Umum Pemegang Saham (RUPS) Tahunan appointed based on Annual General Meeting of
BRI yang dimuat dalam Akta Notaris Fathiah Shareholders (AGMS) of BRI, each of which was
Helmi, S.H., No. 14 tanggal 22 April 2025. stated in the Notarial Deed of Fathiah Helmi,
Adapun Susunan Dewan Komisaris BRI pada S.H., No. 14 dated April 22, 2025. The
tanggal 31 Desember 2024 ditetapkan composition of the Board of Commissioners of
berdasarkan RUPS Tahunan BRI yang Akta BRI as of December 31, 2024 was appointed
No. 31 tanggal 22 April 2024 yang dibuat oleh based on the Extraordinary and Annual GMS of
Notaris Fathiah Helmi, S.H.: BRI stated in the Notarial Deed of Fathiah Helmi,
S.H., No. 31 dated April 22, 2024:
26
Page 30
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur dan Manajemen (lanjutan) e. Structure and Management (continued)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Komisaris Utama/Komisaris : Kartika Wirjoatmodjo Kartika Wirjoatmodjo : President Commissioner/Commissioner
Wakil Komisaris Utama/ Vice President Commissioner/
Komisaris Independen : Parman Nataatmadja* Rofikoh Rokhim** : Independent Commissioner
Komisaris Independen : Lukmanul Hakim* Heri Sunaryadi** : Independent Commissioner
Komisaris Independen : Edi Susianto* Agus Riswanto** : Independent Commissioner
Komisaris Independen : - Dwi Ria Latifa** : Independent Commissioner
Komisaris Independen : - Nurmaria Sarosa** : Independent Commissioner
Komisaris Independen : - Haryo Baskoro W** : Independent Commissioner
Komisaris Independen : - Paripurna Poerwoko** : Independent Commissioner
Sugarda**
Komisaris : Helvi Yuni Moraza* Rabin Indrajad** : Independent Commissioner
Hattari
Komisaris : Awan Nurmawan Nuh Awan Nurmawan Nuh : Commissioner
*) Diangkat dengan hormat sesuai keputusan RUPST BRI tahun 2025 pada 24 Maret *) Duly appointed In Accordance to the resolution of BRI’s Annual General Meeting of
2025. Ybs baru dapat melaksanakan tugas dan fungsi dalam jabatannya apabila Shareholders (AGMS) for the year 2025 held on March 24, 2025. The appointee
telah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian shall commence duties and responsibilities in the position only upon receiving
Kemampuan dan Kepatuhan (Fit & Proper Test) serta memenuhi ketentuan approval from the Financial Services Authority following the Fit and Proper Test
perundang-undangan yang berlaku. Assessment and compliance with all applicable laws and regulations
**) Diberhentikan dengan hormat berdasarkan keputusan RUPST BRI tahun 2025 **) Respectfully released from duties in accordance to the resolution of BRI’s Annual
pada 24 Maret 2025. General Meeting of Shareholders (AGMS) for the year 2025 held on March 24,
2025.
Susunan Direksi BRI pada tanggal The composition of BRI's Directors as of March
31 Maret 2025 ditetapkan berdasarkan Rapat 31, 2025 was appointed based on Annual
Umum Pemegang Saham (RUPS) Tahunan General Meeting of Shareholders (AGMS) of
BRI yang dimuat dalam Akta Notaris Fathiah BRI, each of which was stated in the Notarial
Helmi, S.H., No. 14 tanggal 22 April 2025. Deed of Fathiah Helmi, S.H., No. 14 dated April
Adapun Susunan Direksi BRI pada tanggal 31 22, 2025. The composition of BRI's Directors as
Desember 2024 ditetapkan berdasarkan RUPS of December 31, 2024 was appointed based on
Tahunan BRI yang dimuat dalam Akta No. 31 the Extraordinary and Annual GMS of BRI stated
tanggal 22 April 2024 yang dibuat oleh Notaris in the Notarial Deed of Fathiah Helmi, S.H., No.
Fathiah Helmi, S.H.: 31 dated April 22, 2024:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Direktur Utama : Hery Gunardi1) Sunarso4) : President Director
Wakil Direktur Utama : Agus Noorsanto2) Catur Budi Harto4) : Vice President Director
Direktur : Viviana Dyah Ayu R.K3) Viviana Dyah Ayu R.K3) : Director
Direktur : Alexander Dippo Amam Sukriyanto4) : Director
Paris Y.S. 1)
1)
Direktur : Aquarius Rudianto Andrijanto4) : Director
Direktur : Nancy Adistyasari1) Handayani4) : Director
Direktur : Akhmad Purwakajaya1) Supari4) : Director
Direktur : Saladin Dharma N.E1) Arga Mahanana : Director
Nugraha4)
Direktur : Mucharom1) Agus Sudiarto4) : Director
Direktur : Farida Thamrin1) Agus Noorsanto2) : Director
Direktur : Riko Tasmaya1) Agus Winardono4) : Director
Direktur : Ahmad Solichin Ahmad Solichin : Director
Lutfiyanto3) Lutfiyanto3)
1)
Direktur : Hakim Putratama : Director
1) Diangkat dengan hormat sesuai keputusan RUPST BRI tahun 2025 pada 24 Maret 1) Duly appointed In Accordance to the resolution of BRI’s Annual General Meeting
2025. Ybs baru dapat melaksanakan tugas dan fungsi dalam jabatannya apabila of Shareholders (AGMS) for the year 2025 held on March 24, 2025. The appointee
telah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian shall commence duties and responsibilities in the position only upon receiving
Kemampuan dan Kepatuhan (Fit & Proper Test) serta memenuhi ketentuan approval from the Financial Services Authority following the Fit and Proper Test
perundang-undangan yang berlaku. Assessment and compliance with all applicable laws and regulations
2) Sesuai keputusan RUPST BRI tahun 2025 pada 24 Maret 2025, mengalihkan 2) In Accordance with the resolution of BRI’s Annual General Meeting of
penugasan semula Direktur Bisnis Wholesale dan Kelembagaan menjadi Wakil Shareholders (AGMS) for the year 2025 held on March 24, 2025, the individual
Direktur Utama. Ybs baru dapat melaksanakan tugas dan fungsi dalam jabatan was reassigned from Director of Wholesale and Institutional Business to Vice
sebagai Wakil Direktur Utama apabila telah telah mendapatkan persetujuan dari President Director. The appointee shall assume duties and responsibilities as Vice
Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatuhan (Fit & Proper President Director only after obtaining approval from the Finansial Services
Test) serta memenuhi ketentuan perundang-undangan yang berlaku Authority for the Fit and Proper Test Assesment and fulfilling the applicable laws
and regulations
3) Has obtained approval from the Financial Services Authority based on the Fit and
3) Telah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian Proper Test Assesment and has complied with applicable laws and regulations.
Kemampuan dan Kepatuhan (Fit and Proper Test) serta memenuhi ketentuan 4) Respectfully released from duties in accordance to the resolution of BRI’s Annual
perundang-undangan yang berlaku General Meeting of Shareholders (AGMS) for the year 2025 held on March 24,
4) Diberhentikan dengan hormat berdasarkan keputusan RUPST BRI tahun 2025 2025.
pada 24 Maret 2025
27
Page 31
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur dan Manajemen (lanjutan) e. Structure and Management (continued)
Susunan Komite Audit BRI pada tanggal The composition of BRI’s Audit Committee as of
31 Maret 2025 ditetapkan berdasarkan Surat of March 31, 2025 determined based on
Keputusan Direksi No. Kep 3922- Directors’ Decision Letter No. Kep 3922-
DIR/HBS/11/2024 tanggal 11 November 2024 DIR/HCB/11/2024 dated November 11, 2024
Adapun susunan Komite Audit BRI pada and December 31, 2024 was appointed based
tanggal 31 Desember 2024 ditetapkan on Directors’ Decision Letter No. Kep 1786-
berdasarkan Surat Keputusan Direksi No. Kep DIR/HCB/09/2024 dated September 9, 2024:
1786-DIR/HBS/09/2024 tanggal 9 September
2024:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Ketua : -* Rofikoh Rokhim : Chairman
Anggota : -* Heri Sunaryadi : Member
Anggota : -* Agus Riswanto : Member
Anggota : -* Haryo Baskoro W : Member
Anggota : Bintoro Nurcahyo Bintoro Nurcahyo : Member
Anggota : Irwanto Irwanto : Member
Anggota : Loethano Boy Meizardi Loethano Boy Meizardi : Member
Anggota : Donny Himawan Donny Himawan : Member
Anggota : Thauriq Anwar Thauriq Anwar : Member
*) Memperhatikan hasil keputusan RUPST BRI tanggal 24 Maret 2025 keanggotan *) In accordance of the result BRI’s Annual General Meeting of Shareholders (AGMS)
Dewan Komisaris pada Komite Audit masih dalam proses nominasi decision held on March 24, 2025, the membership of the Board of Commissioners
on the Audit Committee is still in the process of nomination.
Sekretaris Perusahaan BRI pada tanggal As of March 31, 2025 and December 31, 2024,
31 Maret 2025 dan 31 Desember 2024 dijabat the position of BRI Corporate Secretary was
oleh Agustya Hendy Bernadi berdasarkan Surat Agustya Hendy Bernadi based on Directors’
Keputusan Direksi No. Kep 1616 DIR/HCB/ Decision Letter No. Kep 1616 DIR/HCB/08/2023
08/2023 tanggal 1 Agustus 2023. dated August 1, 2023.
f. Entitas Anak f. Subsidiaries
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
Pada tanggal 19 Agustus 2010, BRI telah On August 19, 2010, BRI entered into
menandatangani Perjanjian Pengikatan Jual a Conditional Sale and Purchase of Shares
Beli Saham Bersyarat (PPJB) dengan Dana Agreement (PPJB) with Dana Pensiun
Pensiun Perkebunan (Dapenbun) selaku Perkebunan (Dapenbun), which holds 95.96% of
pemegang 95,96% saham PT Bank Agroniaga PT Bank Agroniaga Tbk (“Bank Agro”) shares, to
Tbk (“Bank Agro”) untuk mengakuisisi saham acquire Bank Agro’s shares at a total nominal
Bank Agro dengan total nominal sebesar value of Rp330,296 for 3,030,239,023 shares,
Rp330.296 untuk 3.030.239.023 lembar saham with a price of Rp109 (full amount) per share.
dengan harga Rp109 (nilai penuh) per lembar
saham.
Pernyataan Penawaran Tender telah dinyatakan The Tender Offer statement has become
efektif pada tanggal 4 Mei 2011 berdasarkan effective on May 4, 2011 based
Surat Ketua Bapepam-LK No. S-4985/BL/2011 on the Chairman of Bapepam-LK’s Letter
dan telah diumumkan pada 2 (dua) surat kabar No. S-4985/BL/2011 and was announced on
harian, yaitu Bisnis Indonesia dan Investor Daily, May 5, 2011, in two daily newspapers, Bisnis
keduanya pada tanggal 5 Mei 2011. Masa Indonesia and Investor Daily. The Tender Offer
Penawaran Tender dimulai pada tanggal 5 Mei period commenced on May 5, 2011 and
2011 dan berakhir pada tanggal 24 Mei 2011. concluded on May 24, 2011. At the end of the
Pada tanggal penutupan masa Penawaran Tender Offer period, BRI purchased
Tender, terdapat 113.326.500 lembar saham 113,326,500 shares (3.15% of the total shares
(3,15% dari seluruh saham Bank Agro) yang of Bank Agro). The tender offer price is Rp182
dibeli oleh BRI. Harga Penawaran Tender yang (full amount) per share.
digunakan adalah sebesar Rp182 (nilai penuh)
per lembar saham.
28
Page 32
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Pada tanggal 1 Juli 2011, telah dilaksanakan On July 1, 2011, Dapenbun exercised its option
penjualan saham kepada Dapenbun sejumlah to buy 256,375,502 shares at a price of Rp109
256.375.502 lembar saham atas eksekusi opsi (full amount) per share. Based on Regulation
beli Dapenbun dengan harga Rp109 (nilai No. IX.H.1, the payback period of Tender Offer
penuh) per lembar saham. Selanjutnya sesuai is within 2 (two) years. However, specifically for
peraturan No. IX.H.1, jangka waktu Bank Agro, BRI had the obligation to meet
pengembalian tender offer adalah selama 2 minimum public shareholding of 10% at no later
(dua) tahun. Namun, khusus untuk Bank Agro than May 24, 2013. This is to comply with the
maka BRI wajib memenuhi kepemilikan saham Letter from the Indonesia Stock Exchange No.
publik minimal adalah sebesar 10% dan harus S-06472/BEI.PPJ/09-2011 dated September
dipenuhi paling lambat pada tanggal 24 Mei 23, 2011.
2013. Hal ini untuk memenuhi Surat Bursa Efek
Indonesia No. S-06472/BEI.PPJ/09-2011
tanggal 23 September 2011.
Sampai dengan 31 Desember 2011, saham As of December 31, 2011, 500,000 of Bank Agro
Bank Agro yang berhasil dijual ke publik sebesar shares have been successfully sold back to the
500.000 lembar saham sehingga kepemilikan public resulting in BRI’s ownership of 79.78%
saham BRI di Bank Agro per 31 Desember 2011 and Dapenbun’s of 14%. While there was no sale
menjadi 79,78% dan Dapenbun 14%. Selama of shares during the year 2012 and 2013,
tahun 2012 dan 2013 tidak terdapat penjualan 130,000 shares were sold in 2014. Thus, as of
saham, kemudian pada tahun 2014 terdapat December 31, 2014, BRI was unable to meet the
penjualan saham sebesar 130.000 lembar requirement of Indonesia Stock Exchange stated
saham, sehingga per tanggal 31 Desember on its letter No. S-06472/BEI.PPJ/09-2011 dated
2014, kepemilikan saham publik untuk September 23, 2011, to have a minimum public
memenuhi surat Bursa Efek Indonesia shareholding of 10% by May 24, 2013 due to the
No. S-06472/BEI.PPJ/09-2011 tanggal inactivity of Bank Agro’s share price in the capital
23 September 2011 sebesar 10% pada tanggal market.
24 Mei 2013 belum dapat dipenuhi BRI karena
tidak aktifnya harga saham Bank Agro di pasar
modal.
Berdasarkan akta Pernyataan Keputusan Rapat Based on the Notarial Deed of Meeting Decision
No. 30 tanggal 16 Mei 2012, Notaris Rusnaldy, Statement No. 30 dated May 16, 2012 of Notary
S.H., dilakukan perubahan nama dari PT Bank Rusnaldy, S.H., the name PT Bank Agroniaga
Agroniaga Tbk menjadi PT Bank Rakyat Tbk was changed into PT Bank Rakyat Indonesia
Indonesia Agroniaga Tbk (“BRI Agro”) dan telah Agroniaga Tbk ("BRI Agro").
mendapatkan persetujuan dari Bank Indonesia This change has been approved by Bank
sesuai Surat Keputusan Gubernur Bank Indonesia in its Governor's Decision
Indonesia No. 14/72/KEP.GBI/2012 tanggal Letter No. 14/72/KEP.GBI/2012 dated
10 Oktober 2012. October 10, 2012.
29
Page 33
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Pada tanggal 10 Mei 2013, BRI Agro On May 10, 2013, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public Offering
Penawaran Umum Terbatas IV (“PUT IV”) IV (“PUT IV”) to the Board of Commissioners of
kepada Dewan Komisioner OJK dalam rangka OJK in connection with the issuance of
penerbitan Hak Memesan Efek Terlebih Dahulu Preemptive Rights of 3,846,035,599 Common
sebanyak-banyaknya 3.846.035.599 Saham Shares with nominal value of Rp100 (full amount)
Biasa Atas Nama dengan nilai nominal Rp100 per share. On June 26, 2013, the Board of
(nilai penuh) per lembar saham. Pada tanggal Commissioners of OJK through its letter
26 Juni 2013, Dewan Komisioner OJK melalui No. S-186/D.04/2013, approved the Registration
surat No. S-186/D.04/2013 menyetujui Statement of Limited Public Offering IV, thus
Pernyataan Penawaran Umum Terbatas IV increasing the number of its issued capital stock
tersebut sehingga meningkatkan jumlah modal by 3,832,685,599 shares.
sahamnya sebanyak 3.832.685.599 lembar
saham.
Hasil dari PUT IV menyebabkan Anggaran As a result of PUT IV, BRI Agro’s Articles of
Dasar BRI Agro mengalami perubahan Association was amended as stated in Deed of
sebagaimana dituangkan dalam Akta Meeting Decision Statement No. 107 dated July
Pernyataan Keputusan Rapat No. 107 tanggal 30, 2013, of Notary M. Nova Faisal, S.H., M.Kn.,
30 Juli 2013, Notaris M. Nova Faisal, S.H., regarding the increase in issued and fully paid
M.Kn., mengenai peningkatan modal capital, increasing BRI’s ownership to 80.43%,
ditempatkan dan disetor penuh sehingga Dapenbun’s to 14.02% and public’s to 5.55%.
kepemilikan saham BRI di BRI Agro menjadi This amendment was approved by the
80,43%, Dapenbun 14,02% dan publik 5,55%. Minister of Law and Human Rights of the
Perubahan ini telah mendapat persetujuan dari Republic of Indonesia in its Decision Letter
Menteri Hukum dan Hak Asasi Manusia No. AHU-0074249.AH.01.09 Year 2013 dated
Republik Indonesia dalam Surat Keputusan August 1, 2013.
No. AHU-0074249.AH.01.09 tahun 2013 tanggal
1 Agustus 2013.
Pada tanggal 17 Juni 2015, Dewan Komisioner On June 17, 2015, the Board of Commissioners
OJK melalui surat No. S-259/D.04/2015 of OJK through its letter No. S-259/D.04/2015
memberitahukan mengenai Efektifnya notified BRI Agro that its Registration Statement
Pernyataan Pendaftaran Penawaran Umum of Limited Public Offering V has become
Terbatas V sehingga meningkatkan jumlah effective, thus increasing the number of its issued
modal sahamnya sebanyak 4.028.934.521 capital stock by 4,028,934,521 shares.
lembar saham.
30
Page 34
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PUT V menyebabkan Anggaran Dasar As a result of PUT V, BRI Agro’s Articles of
BRI Agro mengalami perubahan sebagaimana Association was amended as stated in Notarial
dituangkan dalam Akta Pernyataan Keputusan Deed of Decision Meeting Statement and
Rapat dan Perubahan Anggaran Dasar No. 68 Amendment of Articles of Association No. 68
tanggal 14 Juli 2015, Notaris M. Nova Faisal, dated July 14, 2015 of Notary M. Nova Faisal,
S.H., M.Kn., mengenai peningkatan modal S.H., M.Kn., regarding the increase in issued and
ditempatkan dan disetor penuh sehingga fully paid capital, increasing BRI’s ownership in
kepemilikan saham BRI di BRI Agro menjadi BRI Agro to 87.23%, Dapenbun’s to 9.10% and
87,23%, Dapenbun 9,10% dan publik 3,67%. public’s to 3.67%. This amendment was
Perubahan ini telah diterima dan dicatat di dalam accepted and recorded in the Legal Entity
Sistem Administrasi Badan Hukum oleh Menteri Administration System by the Minister of Law and
Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia in its
Indonesia dalam Surat Penerimaan Acknowledgement Letter of PT Bank Rakyat
Pemberitahuan Perubahan Anggaran Dasar Indonesia Agroniaga Tbk Articles of Association
PT Bank Rakyat Indonesia Agroniaga Tbk Amendment Notice No. AHU-AH.01.03-0951264
No. AHU-AH.01.03-0951264 tanggal 14 Juli dated July 14, 2015.
2015.
Pada tanggal 17 Oktober 2016, BRI Agro On October 17, 2016, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public Offering
Penawaran Umum Terbatas VI (“PUT VI”) VI (“PUT VI”) to the Board of Commissioners of
kepada Dewan Komisioner OJK dalam rangka OJK in connection with the issuance of Additional
Penambahan Modal dengan Hak Memesan Efek Capital with Preemptive Rights of 3,845,996,122
Terlebih Dahulu (PMHMETD) sebanyak- Common Shares at most with nominal value of
banyaknya 3.845.996.122 lembar saham biasa Rp100 (full amount) per share and the issuance
dengan nilai nominal Rp100 (nilai penuh) per of Warrants Series II of 616,908,103. On
lembar saham dan menerbitkan Waran Seri II November 25, 2016, the Board of
sebanyak 616.908.103 lembar. Pada tanggal 25 Commissioners of OJK through its letter
November 2016, Dewan Komisioner OJK No. S-695/D.04/2016 notified BRI Agro that its
melalui surat No. S-695/D.04/2016 Registration Statement of Limited Public Offering
memberitahukan mengenai Efektifnya VI has become effective, thus increasing the
Pernyataan Pendaftaran Penawaran Umum number of its issued capital stock by
Terbatas VI, sehingga meningkatkan jumlah 3,845,996,122 shares. The period to convert
modal sahamnya sebanyak 3.845.996.122 Warrants Series II into BRI Agro shares at Rp130
lembar saham. Waran Seri II dapat dikonversi (full amount) per share is from June 9, 2017 until
menjadi saham BRI Agro dengan nilai Rp130 June 11, 2018.
(nilai penuh) per lembar saham dengan periode
pelaksanaan dari 9 Juni 2017 sampai dengan
11 Juni 2018.
31
Page 35
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PUT VI menyebabkan Anggaran As a result of PUT VI, BRI Agro’s Articles of
Dasar BRI Agro mengalami perubahan Association was amended as stated in Notarial
sebagaimana dituangkan dalam Akta Deed of Decision Meeting Statement No. 58
Pernyataan Keputusan Rapat No. 58 tanggal dated December 27, 2016, of Notary M. Nova
27 Desember 2016, Notaris M. Nova Faisal, Faisal, S.H., M.Kn., regarding the increase in
S.H., M.Kn., mengenai peningkatan modal issued and fully paid capital, resulting in BRI’s
ditempatkan dan disetor penuh sehingga ownership di BRI Agro to be at 87.23%,
kepemilikan saham BRI di BRI Agro tetap Dapenbun’s to be at 7.08% and public’s to be at
sebesar 87,23%, Dapenbun 7,08% dan publik 5.69%. This amendment was accepted and
5,69%. Perubahan ini telah diterima dan dicatat recorded in the Legal Entity Administration
di dalam Sistem Administrasi Badan Hukum oleh System by the Minister of Law and
Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia
Republik Indonesia dalam Surat Penerimaan in its Acknowledgement Letter of PT Bank
Pemberitahuan Perubahan Anggaran Dasar Rakyat Indonesia Agroniaga Tbk Articles
PT Bank Rakyat Indonesia Agroniaga Tbk of Association Amendment Notice No. AHU-
No. AHU-AH.01.03-0112637 tanggal AH.01.03-0112637 dated December 27, 2016.
27 Desember 2016.
Sampai dengan tanggal 11 Juni 2018 (akhir dari Up to June 11, 2018 (the ending period of
konversi waran), jumlah waran yang telah warrants conversion), total warrants converted
dikonversi menjadi saham sejumlah into shares are 612,937,654 shares, thereby
612.937.654 lembar sehingga meningkatkan increasing BRI Agro’s capital stock by Rp61,294.
modal saham BRI Agro sebesar Rp61.294.
Pada tanggal 2 Mei 2017, BRI Agro On May 2, 2017, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public Offering
Penawaran Umum Terbatas VII (“PUT VII”) VII (“PUT VII”) to the Board of Commissioners of
kepada Dewan Komisioner OJK dalam OJK in connection with the issuance of Additional
rangka PMHMETD sebanyak-banyaknya Capital with Preemptive Rights of 2,515,555,707
2.515.555.707 lembar saham biasa dengan nilai common shares at most with nominal value of
nominal Rp100 (nilai penuh) per lembar saham. Rp100 (full amount) per share. On June 12,
Pada tanggal 12 Juni 2017, Dewan Komisioner 2017, the Board of Commissioners of OJK
OJK melalui surat No. S-293/D.04/2017 through its letter No. S-293/D.04/2017 notified
memberitahukan mengenai Efektifnya BRI Agro that its Registration Statement of
Pernyataan Pendaftaran Penawaran Umum Limited Public Offering VII has become effective,
Terbatas VII sehingga meningkatkan jumlah thus increasing the number of its issued capital
modal sahamnya sebanyak 2.515.555.707 stock by 2,515,555,707 shares.
lembar saham.
32
Page 36
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PUT VII menyebabkan Anggaran As a result of PUT VII, BRI Agro’s Articles of
Dasar BRI Agro mengalami perubahan Association was amended as stated in Notarial
sebagaimana dituangkan dalam Akta Deed of Decision Meeting Statement No. 19
Pernyataan Keputusan Rapat No. 19 tanggal dated July 21, 2017, of Notary M. Nova Faisal,
21 Juli 2017, Notaris M. Nova Faisal, S.H., S.H., M.Kn., regarding the increase in issued and
M.Kn., mengenai peningkatan modal fully paid capital, therefore the ownership of BRI
ditempatkan dan disetor penuh sehingga in BRI Agro to be at 87.16%, Dapenbun’s to be
kepemilikan saham BRI di BRI Agro sebesar at 6.44% and the public’s to be at 6.39%. This
87,16%, Dapenbun 6,44% dan publik 6,39%. amendment was accepted and recorded in the
Perubahan ini telah diterima dan dicatat di dalam Legal Entity Administration System by the
Sistem Administrasi Badan Hukum oleh Menteri Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia in its Acknowledgement
Indonesia dalam Surat Penerimaan Letter of PT Bank Rakyat Indonesia Agroniaga
Pemberitahuan Perubahan Anggaran Dasar Tbk Articles of Association Amendment
PT Bank Rakyat Indonesia Agroniaga Tbk Notice No. AHU-AH.01.03-0154825 dated
No. AHU-AH.01.03-0154825 tanggal July 21, 2017.
21 Juli 2017.
Pada Akta RUPS Luar Biasa PT Bank Rakyat In the Deed of the Extraordinary GMS of
Indonesia Agroniaga Tbk No. 51 tanggal PT Bank Rakyat Indonesia Agroniaga Tbk
26 Juni 2018 RUPS Luar Biasa telah No. 51 dated June 26, 2018 Extraordinary GMS
memberikan Persetujuan untuk Penambahan has given approval for Additional Capital without
Modal Tanpa Hak Memesan Efek Terlebih Preemptive Rights (PMTHMETD) as regulated in
Dahulu (PMTHMETD) sebagaimana diatur POJK No. 38/POJK.04/2014 dated December
dalam POJK No. 38/POJK.04/2014 tanggal 29, 2014 in the context of the Management and
29 Desember 2014 dalam rangka Program Employee Stock Options Plan (MESOP)
Management and Employee Stock Options Plan Program, a maximum of 350,000,000 shares with
(MESOP), sebanyak-banyaknya 350.000.000 a nominal value of Rp100 (full amount) per share
lembar saham dengan nominal Rp100 (nilai thereby increasing the number of its issued
penuh) per lembar saham sehingga capital stock by 249,376,451 shares.
meningkatkan jumlah modal sahamnya
sebanyak 249.376.451 lembar saham.
Pada tanggal 16 Juli 2018, BRI Agro On July 16, 2018, BRI Agro submitted
menyampaikan Pernyataan Pendaftaran Registration Statement of Limited Public
Penawaran Umum Terbatas VIII (“PUT VIII”) Offering VIII (“PUT VIII”) to the Board of
kepada Dewan Komisioner OJK dalam Commissioners of OJK in connection with the
rangka PMHMETD sebanyak-banyaknya issuance of Additional Capital with Preemptive
5.001.089.604 lembar saham biasa dengan nilai Rights of 5,001,089,604 common shares at
nominal Rp100 (nilai penuh) per lembar saham. most with nominal value of Rp100 (full amount)
Pada tanggal 30 Agustus 2018, per share. On August 30, 2018, the Board of
Dewan Komisioner OJK melalui surat Commissioners of OJK through its letter
No. S-113/D.04/2018 memberitahukan No. S-113/D.04/2018 notified BRI Agro that its
mengenai Efektifnya PUT VIII sehingga Registration Statement of Limited Public
meningkatkan jumlah modal sahamnya Offering VIII has become effective, thus
sebanyak 2.889.085.049 lembar saham. increasing the number of its issued capital stock
by 2,889,085,049 shares.
33
Page 37
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PUT VIII menyebabkan Anggaran As a result of PUT VIII, BRI Agro’s Articles of
Dasar BRI Agro mengalami perubahan Association was amended as stated in Notarial
sebagaimana dituangkan dalam Akta Deed of Decision Meeting Statement No. 1
Pernyataan Keputusan Rapat No. 01 tanggal dated October 2, 2018, of Notary M. Nova
2 Oktober 2018, Notaris M. Nova Faisal, S.H., Faisal, S.H., M.Kn., regarding the increase in
M.Kn., mengenai peningkatan modal issued and fully paid capital. Therefore the
ditempatkan dan disetor penuh sehingga ownership of BRI in BRI Agro to be at 87.10%,
kepemilikan saham BRI di BRI Agro sebesar Dapenbun to be at 5.00% and the public to be at
87,10%, Dapenbun 5,00% dan publik 7,90%. 7.90%. This amendment was accepted
Perubahan ini telah diterima dan dicatat di dalam and recorded in the Legal Entity Administration
Sistem Administrasi Badan Hukum oleh Menteri System by the Minister of Law and
Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia
Indonesia dalam Surat Penerimaan in its Acknowledgement Letter of PT Bank
Pemberitahuan Perubahan Anggaran Dasar Rakyat Indonesia Agroniaga Tbk Articles of
PT Bank Rakyat Indonesia Agroniaga Tbk Association Amendment Notice No. AHU-
No. AHU-AH.01.03-0249178 tanggal 4 Oktober AH.01.03-0249178 dated October 4, 2018.
2018.
Hasil dari MESOP tahun 2021 dengan Periode As a result of MESOP 2021 that started since 30
Pelaksanaan yang terhitung 30 Hari Bursa sejak trading days from August 1 to September 14,
tanggal 1 Agustus sampai dengan 2021, Articles of Association of BRI Agro was
14 September 2021 menyebabkan Anggaran amended as stated in Notarial Deed No. 26 dated
Dasar BRI Agro mengalami perubahan September 27, 2021 of Notary M. Nova Faisal
sebagaimana dituangkan dalam Akta S.H., M.Kn., regarding the increase in issued and
Pernyataan Keputusan Rapat No. 26 tanggal fully paid capital, therefore the ownership of BRI
27 September 2021 dibuat oleh Notaris M. Nova in BRI Agro to be at 85.70% and the public’s to
Faisal S.H., M.Kn., mengenai peningkatan 14.30%.
modal ditempatkan dan disetor penuh sehingga
kepemilikan saham BRI di BRI Agro sebesar
85,70% dan publik 14,30%.
Perubahan ini telah diberitahukan kepada This amendment was accepted and recorded in
Menteri Hukum dan Hak Asasi Manusia the Legal Entity Administration System by the
Republik Indonesia sebagaimana tercantum Minister of Law and Human Rights of the
dalam Surat Penerimaan Pemberitahuan Republic of Indonesia in its Acknowledgement
Perubahan Anggaran Dasar No. AHU- Letter of PT Bank Rakyat Indonesia Agroniaga
AH.01.03-0453530 tanggal 27 September 2021. Tbk Articles of Association Amendment Notice
No. AHU-AH.01.03-0453530 dated September
27, 2021.
34
Page 38
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Meeting Decision
No. 24 tanggal 27 September 2021, Notaris M. Statement No. 24 dated September 27, 2021,
Nova Faisal S.H., M.Kn., dilakukan perubahan Notary M. Nova Faisal S.H., M.Kn., the name
nama dari PT Bank Rakyat Indonesia Agroniaga was changed from PT Bank Rakyat Indonesia
Tbk menjadi PT Bank Raya Indonesia Tbk Agroniaga Tbk to PT Bank Raya Indonesia Tbk
(“Bank Raya”) yang telah memperoleh (“Bank Raya”) which has obtained approval from
persetujuan dari Menteri Hukum dan Hak Asasi the Minister of Law and Human Rights People of
Manusia Republik Indonesia sesuai dengan the Republic of Indonesia in accordance with
Surat No. AHU0052731.AH.01.02 tahun 2021, Letter No. AHU0052731.AH.01.02 Year 2021,
tanggal 27 September 2021 dan telah dated September 27, 2021 and has received
mendapatkan persetujuan dari Otoritas Jasa approval from the Financial Services Authority
Keuangan melalui Surat Keputusan No. Kep- through Decree No. Kep-65/PB.1/2021
65/PB.1/2021 tentang Penetapan Penggunaan concerning Determination of the Use of a
Izin Usaha Atas Nama PT Bank Rakyat Business License in the Name of PT Bank
Indonesia Agroniaga Tbk menjadi Izin Usaha Rakyat Indonesia Agroniaga Tbk to become a
Atas Nama PT Bank Raya Indonesia Tbk pada Business License in the Name of PT Bank Raya
tanggal 1 November 2021. Adapun struktur Indonesia Tbk on November 1, 2021. The
permodalan dan susunan pemegang saham capital structure and composition of the
Perseroan diterbitkan berdasarkan Akta No. 22 Company's shareholders are issued based on
tanggal 17 Desember 2021. Deed No. 22 dated December 17, 2021.
Pada Akta Risalah RUPS Luar Biasa PT Bank In the Deed of the Extraordinary GMS of
Raya Indonesia Tbk No. 23 tanggal PT Bank Raya Indonesia Tbk No. 23 dated
27 September 2021 yang dibuat oleh Notaris M. September 27, 2021 of Notary M. Nova Faisal,
Nova Faisal, S.H., M.Kn., RUPS Luar Biasa S.H., M.Kn., Extraordinary GMS has given
telah memberikan Persetujuan untuk Penerbitan approval for the issuance of new shares through
Saham Baru melalui Penambahan Modal Additional Capital with Preemptive Rights
dengan Hak Memesan Efek Terlebih Dahulu ("PMHMETD") to shareholders which will be
(“PMHMETD”) kepada para Pemegang Saham carried out through mechanism of Limited Public
yang akan dilakukan melalui mekanisme Offering IX (“PUT IX”).
Penawaran Umum Terbatas IX (“PUT IX”).
Pada tanggal 30 September 2021 melalui surat On September 30, 2021 through letter
No. B.562/DIR.01/SKP/09/2021, Bank Raya No. B.562/DIR.01/SKP/09/2021, Bank Raya
menyampaikan Pernyataan Pendaftaran submitted Registration Statement for a Limited
Penawaran Umum Terbatas dalam rangka Public Offering in connection with the
PMHMETD IX kepada Dewan Komisioner OJK PMHMETD IX to the Board of Commissioners
sebanyak-banyaknya 2.150.000.000 lembar of OJK with of 2,150,000,000 common shares
saham biasa dengan nilai nominal Rp100 at most with nominal value of Rp100 (full
(nilai penuh) per lembar saham. Pada tanggal amount) per share. On November 18, 2021, the
18 November 2021, Dewan Komisioner OJK Board of Commissioners of OJK through its
melalui surat No. S-207/D.04/2021 letter No. S-207/D.04/2021 notified that its
memberitahukan mengenai Efektifnya Registration Statement of Limited Public
Pernyataan Pendaftaran sehingga Offering has become effective, thus increasing
meningkatkan jumlah modal sahamnya the number of its issued capital stock
sebanyak 1.054.545.185 lembar saham. 1,054,545,185 shares.
35
Page 39
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PMHMETD IX menyebabkan As a result of PMHMETD IX, Bank Raya's
Anggaran Dasar Bank Raya mengalami Articles of Association was amended as stated
perubahan sebagaimana dituangkan dalam in Notarial Deed of Decision Meeting Statement
Akta Pernyataan Keputusan Rapat No. 22 No. 22 dated December 17, 2021, of Notary M.
tanggal 17 Desember 2021, Notaris M. Nova Nova Faisal, S.H., M.Kn., regarding the
Faisal, S.H., M.Kn., mengenai peningkatan increase in issued and fully paid capital,
modal ditempatkan dan disetor penuh, therefore the ownership of BRI in Bank Raya is
sehingga kepemilikan saham BRI di Bank Raya 85.72% and the public is 14.28%. This
sebesar 85,72% dan publik 14,28%. Perubahan amendment was accepted and recorded in the
ini telah diterima dan dicatat di dalam Sistem Legal Entity Administration System by the
Administrasi Badan Hukum oleh Menteri Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia in its Acknowledgement
Indonesia dalam Surat Penerimaan Letter of PT Bank Raya Indonesia Tbk Articles
Pemberitahuan Perubahan Anggaran Dasar of Association Amendment Notice No. AHU-
PT Bank Raya Indonesia Tbk No. AHU- AH.01.03-0487031 dated December 17, 2021.
AH.01.03-0487031 tanggal 17 Desember 2021.
Berdasarkan Akta Pernyataan Keputusan Based on the Deed of Meeting Decision
Rapat No. 48 tanggal 30 September 2022, Statement No. 48 dated September 30, 2022,
Notaris M. Nova Faisal S.H., M.Kn., dilakukan Notary M. Nova Faisal S.H., M.Kn., changes
perubahan Anggaran Dasar PT Bank Raya were made to the Articles of Association of
Indonesia Tbk tentang perubahan alamat PT Bank Raya Indonesia Tbk regarding
kantor pusat Bank Raya dan perubahan changes to the address of Bank Raya's head
Pasal 3 Anggaran Dasar Bank Raya guna office and changes to Article 3 of Bank Raya's
menyesuaikan dengan Klasifikasi Baku Articles of Association to conform to the 2020
Lapangan Usaha Indonesia (KLBI 2020) yang Indonesian Standard Industrial Clasification
telah memperoleh persetujuan dari Menteri (KLBI 2020) which has obtained approval from
Hukum dan Hak Asasi Manusia Republik the Minister of Law and Human Rights of the
Indonesia sesuai dengan Surat Republic of Indonesia in accordance with Letter
No. AHU-0070827.AH.01.02 Tahun 2022, No. AHU-0070827.AH.01.02 Year 2022,
tanggal 30 September 2022. September 30, 2022.
Pada tanggal 5 Oktober 2022 melalui surat On October 5, 2022 through letter
No. B.681/DIR.03/CSC/10/2022, Bank Raya No. B.681/DIR.03/CSC/10/2022, Bank Raya
menyampaikan Pernyataan Pendaftaran submitted Registration Statement for a Limited
Penawaran Umum Terbatas dalam rangka Public Offering in connection with the
PMHMETD X kepada Dewan Komisioner OJK PMHMETD X to the Board of Commissioners of
sebanyak-banyaknya 2.320.000.000 lembar OJK with of 2,320,000,000 common shares at
saham biasa dengan nilai nominal Rp100 most with nominal value of Rp100 (full amount)
(nilai penuh) per lembar saham. Pada tanggal per share. On November 30, 2022, the Board of
30 November 2022, Dewan Komisioner OJK Commissioners of OJK through its letter
melalui surat No.S-250/D.04/2022 No. S-250/D.04/2022 notified that its
memberitahukan mengenai Efektifnya Registration Statement of Limited Public
Pernyataan Pendaftaran sehingga Offering has become effective, thus increasing
meningkatkan jumlah modal sahamnya the number of its issued capital stock
sebanyak 1.993.201.832 lembar saham. 1,993,201,832 shares.
36
Page 40
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Hasil dari PMHMETD X menyebabkan The results of PMHMETD X caused Bank
Anggaran Dasar Bank Raya mengalami Raya's Articles of Association was amended as
perubahan sebagaimana dituangkan dalam stated in Notarial Deed of Decision Meeting
Akta Pernyataan Keputusan Rapat No. 41 Statement No. 41 dated December 26, 2022, of
tanggal 26 Desember 2022, Notaris M. Nova Notary M. Nova Faisal, S.H., M.Kn., regarding
Faisal, S.H., M.Kn., mengenai peningkatan the increase in issued and fully paid capital in
modal ditempatkan dan disetor penuh dalam article 4 paragraph (2) of Bank Raya's Articles of
pasal 4 ayat (2) Anggaran Dasar Bank Raya Association changed to 24,740,107,814 shares
berubah menjadi sebanyak 24.740.107.814 so that BRI's share ownership in Bank Raya
lembar saham sehingga kepemilikan saham BRI increased to 86.85% and the public's
di Bank Raya meningkat menjadi 86,85% dan 13.15%.This amendment was accepted and
publik 13,15%. Perubahan ini telah diterima dan recorded in the Legal Entity Administration
dicatat di dalam Sistem Administrasi Badan System by the Ministry of Law and Human
Hukum oleh Menteri Hukum dan Hak Asasi Rights of the Republic of Indonesia in its
Manusia Republik Indonesia dalam Surat Acknowledgement Letter of PT Bank Raya
Penerimaan Pemberitahuan Perubahan Indonesia Tbk Articles of Association
Anggaran Dasar PT Bank Raya Indonesia Tbk Amendment Notice No. AHU-AH.01.03-
No. AHU-AH.01.03-0410365 tanggal 0410365 dated December 26, 2022.
26 Desember 2022.
Berdasarkan Akta Pernyataan Keputusan Rapat Based on Deed of PT Bank Raya Indonesia Tbk
PT Bank Raya Indonesia Tbk No. 14 tanggal Meeting Decision Statement No. 14 dated May
23 Mei 2023, RUPS telah memberikan 23, 2023, GMS Acknowledgement has given
persetujuan untuk PMTHMETD sebagaimana approval for PMTHMETD as regulated in POJK
diatur dalam POJK No. 38/POJK.04/2014 No. 38/POJK.04/2014 dated December 29,
tanggal 29 Desember 2014 dalam rangka 2014 in the framework of the Management and
program Management and Employee Stock Employee Stock Options Plan (MESOP)
Options Plan (MESOP), sebanyak-banyaknya program, a maximum of 350,000,000 shares
350.000.000 lembar saham dengan nominal with a nominal value of Rp100 (full amount) per
Rp100 (nilai penuh) per lembar saham. share.
Perubahan ini telah diterima dan dicatat di dalam This change has been received and recorded in
Sistem Administrasi Badan Hukum oleh Menteri the Legal Entity Administration System by the
Hukum dan Hak Asasi Manusia Republik Ministry of Law and Human Rights of the
Indonesia dalam Surat Penerimaan Republic of Indonesia in the Letter of
Pemberitahuan Perubahan Anggaran Dasar PT Acceptance of Notice of Changes to the Articles
Bank Raya Indonesia Tbk No. AHU-AH.01.03- of Association of PT Bank Raya Indonesia Tbk
0066677 tanggal 23 Mei 2023. Atas No. AHU-AH.01.03-0066677 dated May 23,
PMTHMETD untuk program MESOP, jumlah 2023. For PMTHMETD for the MESOP program,
modal ditempatkan dan disetor dalam pasal 4 the total issued and paid-up capital in article 4
ayat (2) Anggaran Dasar Bank Raya berubah paragraph (2) of Bank Raya's Articles of
menjadi sebanyak 24.740.494.294 lembar Association changed to 24,740,494,294 shares
saham sehingga kepemilikan saham BRI di so that BRI's share ownership in Bank Raya is
Bank Raya sebesar 86,85% dan publik 13,15%. 86.85% and public's 13.15%.
37
Page 41
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Bank Raya Indonesia Tbk (Bank Raya) PT Bank Raya Indonesia Tbk (Bank Raya)
(lanjutan) (continued)
Perubahan Anggaran Dasar terakhir Bank Raya The latest amendment to Bank Raya's Articles of
berdasarkan Akta Pernyataan Keputusan Rapat Association is based on the Deed of PT Bank
No. 13 tanggal 8 Mei 2024, Notaris M. Nova Raya Indonesia Tbk Meeting Decision Statement
Faisal, S.H., M.Kn., mengenai penyesuaian No. 13 dated May 8, 2024, of Notary M. Nova
beberapa pasal dalam Anggaran Dasar Faisal, S.H., M.Kn., regarding adjustments to
Perseroan yang relevan dengan kegiatan several articles in Bank Raya's Articles of
Perseroan. Perubahan ini telah disetujui oleh Association that are relevant to the Company
Menteri Hukum dan Hak Asasi Manusia activities.These changes had been approved by
Republik Indonesia dan terdaftar pada the Minister of Law and Human Rights of the
Keputusan Menteri Hukum dan Hak Asasi Republic of Indonesia and are registered in the
Manusia Republik Indonesia Nomor Decree of the Minister of Law and Human Rights
AHU-0090893.AH.01.11 Tahun 2024 tanggal of the Republic of Indonesia No. AHU-
13 Mei 2024. 0090893.AH.01.11 Year 2024, dated May 13,
2024.
Total aset Bank Raya pada tanggal-tanggal Total assets of Bank Raya as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 masing- and December 31, 2024 amounted to
masing adalah sebesar Rp13.346.604 dan Rp13,346,604 dan Rp13,158,236 or 0.64% and
Rp13.158.236 atau 0,64% dan 0,66% dari total 0.66% respectively, of the total consolidated
aset konsolidasian. Total pendapatan bunga assets. Total interest income for the period
untuk periode yang berakhir pada tanggal- ended March 31, 2025 and 2024 amounted to
tanggal 31 Maret 2025 dan 2024 masing-masing Rp286,928 dan Rp254,842 or 0.48% and 0.54%,
adalah sebesar Rp286.928 dan Rp254.842 atau respectively, of the total consolidated interest,
0,48% dan 0,54% dari total pendapatan bunga, sharia, premium income, and revenue from gold
syariah, premi, dan penjualan emas sold.
konsolidasian.
Sesuai dengan pasal 3 Anggaran Dasar, ruang According to Article 3 of its Articles of
lingkup kegiatan Bank Raya adalah Association, Bank Raya’s scope of business is to
menjalankan kegiatan umum di bidang conduct commercial banking activities. Bank
perbankan. Bank Raya berdasarkan Surat Bank Raya has obtained its license as a commercial
Indonesia No. 22/1037/UUps/Ps6D tanggal bank based on Bank Indonesia Letter
26 Desember 1989, telah mendapat izin usaha No. 22/1037/UUps/Ps6D dated December 26,
sebagai Bank Umum 1989, has obtained a business license as
a Commercial Bank.
Kantor pusat Bank Raya berlokasi di Menara Bank Raya's head office is located in BRILiaN
BRILiaN, Jl. Gatot Subroto No. 177A, Jakarta, Tower, Jl. Gatot Subroto No. 177A, Jakarta, and
dan memiliki 23 community branch dan the entity has 23 community branch and 2 cash
2 kantor kas. offices.
38
Page 42
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
BRI Global Financial Services Co. Ltd. Hong BRI Global Financial Services Co. Ltd. Hong
Kong Kong
Pada tanggal 16 Desember 2011, BRI telah On December 16, 2011, BRI signed the
menandatangani Instrument of Transfer dan ‘Instrument of Transfer’ and the ‘Bought and
Bought and Sold Notes untuk mengakuisisi Sold Notes’ to acquire 100% or 1,600,000 of
100% atau 1.600.000 lembar saham BRIngin BRIngin Remittance Co. Ltd (BRC) Hong Kong’s
Remittance Co. Ltd. (BRC) Hong Kong dengan shares at a purchase price of HKD1,911,270 (full
harga pembelian sebesar HKD1.911.270 amount). This acquisition was legalized by the
(nilai penuh). Akuisisi ini telah disahkan oleh Hong Kong Inland Revenue Department (IRD)
Inland Revenue Department (IRD) Hong Kong with stamp duty dated December 28, 2011 and
dengan stamp duty pada tanggal approved by Bank Indonesia in its letter
28 Desember 2011 dan telah mendapat No. 13/32/DPB1/TPB1-3/Rahasia dated
persetujuan dari Bank Indonesia melalui surat December 1, 2011.
No. 13/32/DPB1/TPB1-3/Rahasia pada tanggal
1 Desember 2011.
Berdasarkan Keputusan Rapat Umum Tahunan According to the Annual General Meeting of
BRIngin Remittance Company Limited tanggal 2 BRIngin Remittance Company Limited dated
Juli 2012, serta dengan diterbitkannya July 2, 2012, and the issuance of a Certificate of
Certificate of Change Name No. 961091 tanggal Change of Name No. 961091 dated October 11,
11 Oktober 2012 oleh Registrar of Companies 2012 by the Registrar of Companies Hong Kong
Hong Kong Special Administrative Region, Special Administrative Region, the name of
maka nama BRIngin Remittance Company BRIngin Remittance Company Limited was
Limited secara resmi berubah menjadi BRI officially changed to BRI Remittance Company
Remittance Company Limited Hong Kong. Limited Hong Kong.
Berdasarkan Keputusan RUPS BRIngin Based on the decision of the BRIngin Remittance
Remittance Company Limited tanggal Company Limited General Meeting of
14 November 2019, serta dengan diterbitkannya Shareholers dated 14 November 2019, as well
Certificate of Change of Name No. 961091 as the issuance of Certificate of Change of Name
tanggal 31 Oktober 2023 oleh Registrar of No. 961091 dated 31 October 2023 by the
Companies Hong Kong Special Administrative Registrar of Companies Hong Kong Special
Region, maka nama BRI Remittance Company Administrative Region, the name BRI Remittance
Limited Hong Kong secara resmi berubah Company Limited Hong Kong officially changed
menjadi BRI Global Financial Services to BRI Global Financial Services Company
Company Limited Hong Kong (BRI Global Limited Hong Kong (BRI Global Financial
Financial Services). Services).
Total aset BRI Global Financial Services pada Total assets of BRI Global Financial Services as
tanggal-tanggal 31 Maret 2025 dan 31 of March 31, 2025 and December 31, 2024 and
Desember 2024 masing-masing adalah 2023 amounted to Rp50,493 and Rp42,145 or
sebesar Rp50.493 dan Rp42.145 atau 0,0024% 0.0024% and 0.0021% respectively, of the total
dan 0,0021% dari total aset konsolidasian. consolidated asset.
39
Page 43
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
BRI Global Financial Services Co. Ltd. Hong BRI Global Financial Services Co. Ltd. Hong
Kong (lanjutan) Kong (continued)
Sesuai dengan izin usaha resmi dari Regulator In accordance with the official business license
Hong Kong sebagai Money Service Operator from the Hong Kong Regulator as a Money
(MSO) dan Money Lender Business, maka Service Operator (MSO) and Money Lender
ruang lingkup kegiatan BRI Global Financial Business, BRI Global Financial Services scope
Services adalah menjalankan layanan of business is to conduct remittance services,
remitansi, money exchange, dan financing (baik money exchange, and financing for Indonesian
untuk perusahaan maupun perorangan, dalam migrant workers and other operational services
hal ini pekerja migran Indonesia) serta lingkup related to BRI’s accounts owned by BRI
layanan operasional lain terkait dengan BRI customers domiciled in Hong Kong in
Group yang dimiliki oleh nasabah BRI Group accordance with stipulations permitted by Hong
yang berdomisili di Hong Kong sesuai dengan Kong authorities.
ketentuan yang diperkenankan oleh otoritas
Hong Kong.
BRI Global Financial Services Local BRI Global Financial Services’s Local
Management Office (LMO)/Kantor pusat Management Office (LMO) / head office is
berlokasi di RM1202, 12/F, Park Avenue Tower, located in RM1202, 12/F, Park Avenue Tower,
No 5 Moreton Terrace, Causeway Bay, Hong No. 5 Moreton Terrace, Causeway Bay, Hong
Kong dan memiliki 4 (empat) kantor cabang Kong, and the entity has 4 (four) branch offices
yang tersebar di wilayah Causeway Bay, which are spread across the region of
Mongkok, Yuen Long dan Tsuen Wan. Causeway Bay, Mongkok, Yuen Long and
Tsuen Wan.
PT Asuransi BRI Life (BRI Life) PT Asuransi BRI Life (BRI Life)
Pada tanggal 6 Oktober 2015, BRI telah On October 6, 2015, BRI signed a Sale and
menandatangani Perjanjian Pengikatan Jual Purchase of Shares Agreement with the
Beli Saham Bersyarat (“PPJB”) dengan shareholders of PT Asuransi Jiwa Bringin Jiwa
pemegang saham PT Asuransi Jiwa Bringin Sejahtera ("BRI Life") to acquire 91.001% shares
Jiwa Sejahtera (“BRI Life”) untuk mengakuisisi of BRI Life at a purchase price of Rp1,626,643.
91,001% saham BRI Life dengan harga Based on BRI’s Extraordinary General Meeting
pembelian sebesar Rp1.626.643. Berdasarkan of Shareholders in accordance with Deed No. 14
RUPS Luar Biasa BRI sesuai dengan akta dated December 14, 2015 of Notary Fathiah
No. 14 tanggal 14 Desember 2015 Notaris Helmi, S.H., the shareholders have approved the
Fathiah Helmi, S.H., para pemegang saham acquisition of BRI Life and has also received
telah menyetujui akuisisi terhadap BRI Life approval from Financial Services Authority (OJK)
tersebut dan juga telah mendapat persetujuan through its letter No. S-151/PB.31/2015 dated
dari OJK melalui surat No. S-151/PB.31/2015 December 23, 2015. The acquisition was
tanggal 23 Desember 2015. Akuisisi ini completed on December 29, 2015 based on
diselesaikan pada tanggal 29 Desember 2015 Acquisition of PT Asuransi Jiwa Bringin Jiwa
berdasarkan akta Pengambilalihan Saham Sejahtera Shares Deed No. 41 of Notary Fathiah
dalam PT Asuransi Jiwa Bringin Jiwa Sejahtera Helmi, S.H., where BRI has 91.001% of BRI Life
No. 41 Notaris Fathiah Helmi, S.H., dimana BRI issued shares and 8.999% of it was granted to
memiliki 91,001% dari total saham yang the Yayasan Kesejahteraan Pekerja BRI.
dikeluarkan BRI Life dan sebesar 8,999%
diserahkan kepada Yayasan Kesejahteraan
Pekerja BRI.
40
Page 44
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Berdasarkan Akta No. 31 tanggal 23 Februari Based on Notarial Deed No. 31 dated February
2017, yang dibuat di hadapan Dahlia, S.H., 23, 2017, of Notary Dahlia, S.H., surrogate of
notaris pengganti dari Notaris Fathiah Helmi, Fathiah Helmi, S.H., a notary in Jakarta, the
S.H., di Jakarta, dilakukan perubahan nama dari name of PT Asuransi Jiwa Bringin Jiwa Sejahtera
PT Asuransi Jiwa Bringin Jiwa Sejahtera was changed into PT Asuransi BRI Life and
menjadi PT Asuransi BRI Life dan sesuai according to the Decision of the Board of
Keputusan Dewan Komisioner OJK No.KEP- Commissioners of OJK No. KEP-
140/NB.11/2017 tanggal 20 Maret 2017, BRI Life 140/NB.11/2017 dated March 20, 2017, BRI Life
memperoleh pemberlakuan izin usaha di bidang obtained the business license in life insurance in
asuransi jiwa sehubungan perubahan nama relation to the change of company name.
perusahaan.
Berdasarkan Akta No. 8 tanggal 2 Maret 2021, Based on Deed No. 8 dated March 2, 2021, of
yang dibuat di hadapan Notaris Jose Dima Jose Dima Satria, S.H., M.Kn., Notary in Jakarta
Satria, S.H., M.Kn., di Jakarta yang telah has received approval from the Ministry of Law
mendapat persetujuan dari Menteri Hukum dan and Human Rights of the Republic of Indonesia
Hak Asasi Manusia Republik Indonesia dalam in the Decree of the Minister of Law and Human
Surat Keputusan Menteri Hukum dan Hak Rights of the Republic of Indonesia No. AHU-
Asasi Manusia Republik Indonesia 0013073.AH.01.02 Year 2021 dated March 2,
No. AHU-0013073.AH.01.02 Tahun 2021 2021, which is regulated regarding the changes
tanggal 2 Maret 2021, diatur mengenai in nomenclature, composition of the
perubahan nomenklatur, susunan Pengurus, Management, and changes of the Articles of
dan perubahan Anggaran Dasar yang salah Association, one of which is related to an
satunya terkait dengan adanya peningkatan increase in capital and changes in the ownership
modal dan perubahan struktur kepemilikan BRI structure of BRI Life through the issuance of
Life melalui penerbitan sebanyak 936.458 936,458 new shares to be subscribed by FWD
lembar saham baru untuk diambil bagian oleh Financial Services Pte. Ltd.
FWD Financial Services Pte. Ltd..
Sebagai akibat dari penerbitan saham baru As a result of the new share issuance, as of
tersebut, maka terhitung sejak tanggal March 2, 2021, the composition of BRI Life's
2 Maret 2021 susunan kepemilikan saham BRI share ownership become: BRI 63.83%, BRI
Life menjadi BRI 63,83%, Yayasan Employee Welfare Foundation 6.31%, and FWD
Kesejahteraan Pekerja BRI 6,31%, dan FWD Financial Services Pte. Ltd. 29.86%. The
Financial Services Pte. Ltd 29,86%. Adapun change in ownership structure was previously
Perubahan struktur kepemilikan ini sebelumnya approved by OJK through its letter
telah mendapat persetujuan dari OJK melalui No. S-12/NB.1/2021 dated February 4, 2021.
surat No. S-12/NB.1/2021 tanggal 4 Februari
2021.
41
Page 45
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Berdasarkan Akta No. 59 tanggal 13 Oktober Based on Notarial Deed No. 59 dated October
2021 tentang Pernyataan Keputusan Pemegang 13, 2021, regarding the Decision Meeting
Saham PT Asuransi BRI Life Perubahan Statement of PT Asuransi BRI Life. The
tersebut telah diterima dan dicatat di dalam amendment has obtained approval and notice of
Sistem Administrasi Badan Hukum oleh Menteri acceptance in the Legal Entity Administration
Hukum dan Hak Asasi Manusia Republik System in accordance with the Minister of Law
Indonesia dalam Surat Penerimaan and Human Rights of the Republic of Indonesia’s
Pemberitahuan Perubahan Data Perseroan Letters No. AHU.AH.01.03-0460422 dated
PT Asuransi BRI Life No. AHU.AH.01.03- October 13, 2021, BRI Life Shareholders
0460422 tanggal 13 Oktober 2021, Pemegang approved the Transfer of Shares of FWD
Saham BRI Life menyetujui Pengalihan Saham Financial Services Pte. Ltd. to FWD
FWD Financial Services Pte. Ltd. kepada FWD Management Holding Limited. Thus, starting
Management Holdings Limited. Dengan from October 13, 2021, BRI Life's shareholders
demikian, terhitung sejak tanggal 13 Oktober composition becomes: BRI 63.83%, BRI
2021 susunan kepemilikan saham BRI Life Employee Welfare Foundation 6.31%, and FWD
menjadi: BRI 63,83%, Yayasan Kesejahteraan Management Holding Limited 29.86%. The
Pekerja BRI 6,31%, dan FWD Management change in ownership structure has previously
Holding Limited 29,86%. Adapun perubahan been approved by Non-Bank Financial Industry
struktur kepemilikan ini sebelumnya telah of Financial Services Authority (OJK IKNB)
mendapat persetujuan dari OJK IKNB melalui through its letter No. S.93/NB.1/2021 dated
Surat No S.93/NB.1/2021 tanggal September 29, 2021, regarding approval the
29 September 2021 tentang Persetujuan Atas change of BRI Life ownership.
Perubahan Kepemilikan BRI Life.
Berdasarkan Akta No. 11 tanggal 2 Maret 2023 Based on Notarial Deed No. 11 dated March 2,
tentang Pernyataan Keputusan Pemegang 2023 regarding the Decision Meeting Statement
Saham PT Asuransi BRI Life yang telah diterima of PT Asuransi BRI Life. The amendment has
dan dicatat di dalam Sistem Administrasi Badan obtained approval and notice of acceptance in
Hukum oleh Menteri Hukum dan Hak Asasi the Legal Entity Administration System in
Manusia Republik Indonesia dalam Surat accordance with the Minister of Law and Human
Penerimaan Pemberitahuan Perubahan Data Rights of the Republic of Indonesia’s Letters
Perseroan PT Asuransi BRI Life No. AHU.AH.01.03-0033868 dated March 2,
No. AHU.AH.01.03-0033868 tanggal 2 Maret 2023, the Shareholders of BRI Life decided and
2023, Pemegang Saham BRI Life memutuskan agreed to increase the issued and paid-up capital
dan menyetujui peningkatan modal ditempatkan from Rp339,200 to Rp365,559, by issuing new
dan disetor dari Rp339.200 menjadi Rp365.559, shares of 263,580 shares or in the nominal value
dengan mengeluarkan saham baru sebanyak of Rp26,359 which was taken entirely by FWD
263.580 lembar saham atau dalam nilai nominal Management Holdings Limited. Thus, as of
yaitu sebesar Rp26.359 yang diambil March 2, 2023, the composition of BRI Life's
seluruhnya oleh FWD Management Holdings shareholdings become: BRI 54.77%, BRI
Limited. Dengan demikian, terhitung sejak Employee Welfare Foundation 5.42%, and FWD
tanggal 2 Maret 2023 susunan kepemilikan Management Holdings Limited 39.82%. The
saham BRI Life menjadi BRI 54,77%, Yayasan change in ownership structure has previously
Kesejahteraan Pekerja BRI 5,42% dan FWD approved by OJK IKNB through its letter No.
Management Holdings Limited 39,82%. Adapun S.315/NB.02/2023 dated February 26, 2023
perubahan struktur kepemilikan ini sebelumnya regarding approval the change of BRI Life
telah mendapat persetujuan dari OJK IKNB ownership.
melalui Surat No. S.315/NB.02/2023 tanggal 26
Februari 2023 tentang Persetujuan Atas
Perubahan Kepemilikan BRI Life.
42
Page 46
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Struktur Kepemilikan BRI Life mengalami BRI Life's Ownership Structure was changed
perubahan berdasarkan Akta No. 1 tanggal based on Notarial Deed No. 1 dated March 1,
1 Maret 2024 tentang Pernyataan Keputusan 2024 regarding the Decision Meeting Statement
Pemegang Saham PT Asuransi BRI Life. of PT Asuransi BRI Life. The amendment has
Perubahan tersebut telah diterima dan dicatat di obtained approval and notice of acceptance in
dalam Sistem Administrasi Badan Hukum oleh the Legal Entity Administration System in
Menteri Hukum dan Hak Asasi Manusia accordance with the Ministry of Law and Human
Republik Indonesia dalam Surat Penerimaan Rights of the Republic of Indonesia’s Letters
Pemberitahuan Perubahan Anggaran Dasar No. AHU.AH.01.03-0051691 dated March 1,
PT Asuransi BRI Life No. AHU.AH.01.03- 2024, the Shareholders of BRI Life decided and
0051691 tanggal 1 Maret 2024, Pemegang agreed to increase the issued and paid-up capital
Saham BRI Life memutuskan dan menyetujui from Rp365,559 to Rp392,553, by issuing new
peningkatan modal ditempatkan dan disetor dari shares of 269,946 shares or in the nominal value
Rp365.559 menjadi Rp392.553, dengan of Rp26,994 which was taken entirely by FWD
mengeluarkan saham baru sebanyak 269.946 Management Holdings Limited.
lembar saham atau dalam nilai nominal yaitu
sebesar Rp26.994 yang diambil seluruhnya oleh
FWD Management Holdings Limited.
Dengan demikian, terhitung sejak tanggal Thus, as of March 1, 2024, the composition of
1 Maret 2024 susunan kepemilikan saham BRI BRI Life's shareholdings become: BRI 51.00%,
Life menjadi BRI 51,00%, Yayasan BRI Employee Welfare Foundation 5.04%, and
Kesejahteraan Pekerja BRI 5,04% dan FWD FWD Management Holdings Limited 43.96%.
Management Holdings Limited 43,96%. Adapun The change in ownership structure has
perubahan struktur kepemilikan ini sebelumnya previously approved by OJK IKNB through its
telah mendapat persetujuan dari OJK IKNB letter No. S-2/PD.02/2024 dated January 22,
melalui Surat No. S-2/PD.02/2024 tanggal 22 2024 regarding approval the change of BRI Life
Januari 2024 tentang Persetujuan Atas ownership.
Perubahan Kepemilikan PT Asuransi BRI Life.
Anggaran Dasar telah diubah berdasarkan Akta The Articles of Association has been amended
No. 25 tanggal 8 Juni 2023 tentang Pernyataan based on Deed No. 25 dated June 8, 2023
Keputusan Rapat Perubahan Anggaran Dasar concerning the Statement of Meeting
PT Asuransi BRI Life, yang dibuat di hadapan Resolutions on Amendments to the Articles of
notaris Jose Dima Satria, S.H., M.Kn. Association of PT Asuransi BRI Life, made
Perubahan Anggaran Dasar tersebut telah before notary Jose Dima Satria, S.H., M.Kn. The
diterima dan dicatat di dalam Sistem amendments to the Articles of Association have
Administrasi badan Hukum oleh Menteri Hukum been received and recorded in the Legal Entity
dan Hak Asasi manusia Republik Indonesia Administration System by the Ministry of Law and
dalam Surat Penerimaan Pemberitahuan Human Rights of the Republic of Indonesia in the
Perubahan Anggaran Dasar PT Asuransi BRI Letter of Acceptance of Notification of Changes
Life No. AHU-AH.01.03-9978922 tanggal to the Articles of Association of PT Asuransi BRI
16 Juni 2023 serta telah mendapat persetujuan Life No. AHU-AH.01.03-9978922 dated June 16,
Perubahan Anggaran Dasar berdasarkan 2023 and has received approval for the
Keputusan Menteri Hukum dan Hak Asasi Amendment to the Articles of Association based
Manusia Republik Indonesia No. AHU- on the Decree of the Ministry of Law and Human
0033982.AH.01.02. Tahun 2023 tanggal 16 Juni Rights of the Republic of Indonesia No. AHU-
2023. 0033982.AH.01.02. 2023 dated June 16, 2023.
43
Page 47
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Asuransi BRI Life (BRI Life) (lanjutan) PT Asuransi BRI Life (BRI Life) (continued)
Anggaran Dasar BRI Life telah mengalami BRI Life's Articles of Association have undergone
beberapa kali perubahan dan perubahan several changes and the latest amendment to
Anggaran Dasar terakhir dituangkan dalam Akta the Articles of Association is stated in Deed
No. 1 tanggal 1 Maret 2024 tentang Pernyataan No. 1 dated March 1, 2024 concerning the
Keputusan Rapat Perubahan Anggaran Dasar Statement of Meeting Resolutions on
PT Asuransi BRI Life, yang dibuat di hadapan Amendments to the Articles of Association of
notaris Jose Dima Satria, S.H., M.Kn. PT Asuransi BRI Life, made before notary Jose
Perubahan Anggaran Dasar tersebut telah Dima Satria, S.H., M.Kn. The amendments to the
diterima dan dicatat di dalam Sistem Articles of Association have been received and
Administrasi badan Hukum oleh Menteri Hukum recorded in the Legal Entity Administration
dan Hak Asasi manusia Republik Indonesia System by the Minister of Law and Human Rights
dalam Surat Penerimaan Pemberitahuan of the Republic of Indonesia in the Letter of
Perubahan Anggaran Dasar PT Asuransi BRI Acceptance of Notification of Changes to the
Life No. AHU.AH.01.03-0051691 tanggal Articles of Association of PT Asuransi BRI Life
1 Maret 2024. No. AHU.AH.01.03-0051691 dated March 1,
2024.
Berdasarkan pasal 3 Anggaran Dasar BRI Life Based on the Article 3 of BRI Life’s latest Articles
yang terakhir, ruang lingkup kegiatan BRI Life of Association, the scope of BRI Life’s business
adalah melakukan usaha di bidang is to conduct business in the insurance sector in
perasuransian sesuai dengan ketentuan accordance with statutory provisions.
perundang-undangan.
BRI Life mulai beroperasi sejak tanggal BRI Life started its operation on January 1, 1989
1 Januari 1989 berdasarkan Surat Keputusan based on the Decision Letter of the Minister of
Menteri Keuangan Republik Indonesia Finance of the Republic of Indonesia
No. KEP-181/KMK.13/1988 tanggal 10 Oktober No. KEP-181/KMK.13/1988 dated October 10,
1988. 1988.
BRI Life mendapatkan izin pembukaan kantor BRI Life obtained its license to open its
cabang dan unit Syariah sesuai dengan branches and sharia-principled units based
Surat Keputusan Menteri Keuangan on the Minister of Finance Decision
No. KEP-007/KM.6/2003 tanggal 21 Januari Letter No. KEP-007/KM.6/2003 dated January
2003. 21, 2003.
Total aset BRI Life pada tanggal-tanggal 31 Total assets of BRI Life as of March 31, 2025 and
Maret 2025 dan 31 Desember 2024 masing- December 31, 2024 amounted to Rp27,209,292
masing adalah sebesar Rp27.209.292 dan and Rp26,520,605 or 1.30% and 1.33%
Rp26.520.605 atau 1,30% dan 1,33% dari total respectively, of the total consolidated assets.
aset konsolidasian. Total pendapatan bunga Total interest and premium income for the period
dan premi untuk periode yang berakhir pada ended March 31, 2025 and 2024 amounted to
tanggal-tanggal 31 Maret 2025 dan 2024 Rp2,047,554 dan Rp1,936,746 atau 3.44% dan
masing-masing adalah sebesar Rp2.047.554 4.13% respectively, of the total consolidated
dan Rp1.936.746 atau 3,44% dan 4.13% dari interest, sharia, premium income, and revenue
total pendapatan bunga, syariah, premi, dan from gold sold.
penjualan emas konsolidasian.
Kantor pusat BRI Life berlokasi di Gedung BRI Life’s head office is located in Graha Irama
Graha Irama Lantai 15, Jl. H.R. Rasuna Said Building 15th floor, Jl. H.R Rasuna Said Blok X-
Blok X-1 Kav. 1 dan 2, Jakarta, dan memiliki 1 Kav. 1 and 2, Jakarta, and it has 26 Customer
26 kantor pelayanan. Care offices.
44
Page 48
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Multifinance Indonesia (BRI Finance) PT BRI Multifinance Indonesia (BRI Finance)
Pada tanggal 12 Juli 2016, BRI menandatangani On July 12, 2016, BRI signed a Conditional
Perjanjian Pengikatan Jual Beli Saham Shares Sale and Purchase Agreement (PPJB)
Bersyarat (“PPJB”) dengan The Bank of Tokyo- with The Bank of Tokyo-Mitsubishi UFJ, Ltd.
Mitsubishi UFJ, Ltd (“BTMU”) dalam rangka (“BTMU”) to increase BRI’s share ownership in
peningkatan kepemilikan saham BRI pada PT BTMU-BRI Finance (“BBF”) from 45% to
PT BTMU-BRI Finance (“BBF”) dari semula 99%. The transaction was executed with
sebesar 45% menjadi 99%, dengan harga a purchase price of Rp378,548. The agreement
pembelian sebesar Rp378.548, dan telah has been approved by OJK through its letter
mendapatkan persetujuan dari OJK melalui No. S-102/PB.31/2016 dated September 21,
surat No. S-102/PB.31/2016 tanggal 2016. This transfer of shares was completed on
21 September 2016. Pengalihan saham ini September 30, 2016 as stated in Notarial Deed
diselesaikan pada tanggal 30 September 2016, No. 75, of Fathiah Helmi, S.H., where BRI owned
berdasarkan akta No. 75 Notaris Fathiah Helmi, 99% of the total shares issued by
S.H., dimana BRI memiliki 99% dari total saham PT BRI Multifinance Indonesia (BRI Finance)
yang dikeluarkan PT BRI Multifinance Indonesia and BRI’s Employee Welfare Foundation
(“BRI Finance”) dan sebesar 1% dimiliki oleh (Yayasan Kesejahteraan Pekerja BRI) owned
Yayasan Kesejahteraan Pekerja BRI. Atas the remaining 1%. As a result of the acquisition
akuisisi BRI Finance, BRI mencatat goodwill of BRI Finance, BRI recorded goodwill
sebesar Rp51.915 yang diklasifikasikan dalam amounting to Rp51,915 in “Other Assets”.
akun aset lain-lain.
Berdasarkan Akta Pernyataan Tentang Based on the Notarial Deed Statement of
Keputusan Di Luar Rapat Umum Pemegang Decision of the Annual General Meeting of
Saham No. 67 tanggal 15 September 2016, Shareholders No. 67, dated September 15,
yang dibuat di hadapan Notaris I Gede Buda 2016, made before I Gede Buda Gunamanta,
Gunamanta, S.H., Notaris di Jakarta, telah S.H., a notary in Jakarta, the name
dilakukan perubahan nama dari PT BTMU-BRI PT BTMU-BRI Finance was changed into
Finance menjadi PT BRI Multifinance Indonesia, PT BRI Multifinance Indonesia, and in
dan sesuai Keputusan Dewan Komisioner OJK accordance with Board of Commissioners of
No.KEP-771/NB.11/2016 tanggal 17 Oktober OJK Decision No. KEP-771/NB.11/2016 dated
2016, sehubungan dengan perubahan nama October 17, 2016, with regards to the change of
tersebut maka BRI Finance memperoleh name, BRI Finance obtained the business
pemberlakuan Izin usaha di bidang perusahaan license in financing industry for the Business
pembiayaan atas izin usaha yang sebelumnya License previously granted to PT Sanwa-BRI
telah diberikan kepada PT Sanwa-BRI Finance, Finance, which afterwards changed its name to
yang selanjutnya berubah nama menjadi PT UFJ-BRI Finance and PT BTMU-BRI
PT UFJ-BRI Finance dan PT BTMU-BRI Finance.
Finance.
45
Page 49
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Multifinance Indonesia (BRI Finance) PT BRI Multifinance Indonesia (BRI Finance)
(lanjutan) (continued)
Anggaran Dasar BRI Finance telah mengalami BRI Finance’s Articles of Association has been
beberapa kali perubahan. Perubahan amended several times. The latest amendment
selanjutnya sebagaimana dituangkan dalam as set forth in the Deed of the Decision of the
Akta Pernyataan Keputusan Rapat PT BRI Meeting of PT BRI Multifinance Indonesia
Multifinance Indonesia No. 237 tanggal No. 237 dated April 23, 2019, made before I
23 April 2019, yang dibuat di hadapan Notaris I Gede Buda Gunamanta, S.H., a Notary
Gede Buda Gunamanta, S.H., berkedudukan di domiciled in South Jakarta, was approved by the
Jakarta Selatan, yang telah mendapat Ministry of Law and Human Rights in its Decision
persetujuan Menteri Hukum dan Hak Asasi Letter No. AHU-0023113.AH.01.02 Year 2019
Manusia berdasarkan Surat Keputusan dated April 29, 2019, and was received and
No. AHU-0023113.AH.01.02 Tahun 2019 recorded in the Legal Entity Administration
tanggal 29 April 2019, dan pemberitahuan System Ministry of Law and Human Rights in its
perubahannya telah diterima dan dicatat di Decision Letter No. AHU-AH.01.03-0223685
dalam Sistem Administrasi Badan Hukum dated April 29, 2019, and has been announced
Kementerian Hukum dan Hak Asasi Manusia in State Gazette of the Republic of Indonesia
berdasarkan Surat No. AHU-AH.01.03-0223685 Number 81 dated October 8, 2019, Additional
tanggal 29 April 2019, dan telah diumumkan State Gazette Number 35668/2019, regarding
dalam Berita Negara Republik Indonesia No. 81 changes in the location of BRI Finance from
tanggal 8 Oktober 2019, Tambahan Berita Central Jakarta to South Jakarta, the provisions
Negara No. 35668/2019, antara lain berkaitan in the Company's Articles of Association in order
dengan perubahan tempat kedudukan BRI to comply with the provisions of Law No. 40 of
Finance dari semula di Jakarta Pusat menjadi di 2007 concerning Limited Liability Companies,
Jakarta Selatan, perubahan ketentuan- Financial Services Authority Regulation No.
ketentuan dalam Anggaran Dasar Perseroan 35/POJK.05/2018 concerning the Operation of a
dalam rangka memenuhi ketentuan Undang- Financing Company Business, and the follow up
Undang No. 40 Tahun 2007 tentang Perseroan of the the directives of the Controlling
Terbatas, Peraturan Otoritas Jasa Keuangan Shareholders for adjustments to the Company's
No. 35/POJK.05/2018 tentang Articles of Association in accordance with the
Penyelenggaraan Usaha Perusahaan provisions of the prevailing laws and regulations.
Pembiayaan, dan tindak lanjut atas arahan dari
Pemegang Saham Pengendali untuk
penyesuaian terhadap Anggaran Dasar
Perseroan sesuai dengan ketentuan peraturan
perundang-undangan yang berlaku.
Perubahan anggaran dasar sebagaimana The amendments to the articles of association
dituangkan dalam Akta No. 24 tanggal 16 Juni are stated in the Deed of Statement of
Tahun 2023 tentang Pernyataan Keputusan Shareholder’s Resolutions No. 24 dated June 16,
Para Pemegang Saham PT BRI Multifinance 2023, made before Arry Supratno, S.H., Notary
Indonesia, yang dibuat di hadapan Notaris Arry in Jakarta, which has been approved by the
Supratno, S.H., di Jakarta, yang telah mendapat Minister of Law and Human Rights based on
persetujuan Menteri Hukum dan Hak Asasi Decree No. AHU-0034000.AH.01.02 Year 2023
Manusia berdasarkan Surat Keputusan Menteri dated June 16, 2023. The amendments to the
Hukum dan Hak Asasi Manusia No. AHU- Articles of Association has a purpose to adjust
0034000.AH.01.02 Tahun 2023 tanggal 16 Juni article 3 of BRI Finance’s Articles of Association
2023. Perubahan Anggaran Dasar tersebut with the 2020 Indonesian Standard Industrial
dalam rangka penyesuaian pasal 3 Anggaran Classification.
Dasar BRI Finance dengan Klasifikasi Baku
Lapangan Usaha Indonesia tahun 2020.
46
Page 50
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Multifinance Indonesia (BRI Finance) PT BRI Multifinance Indonesia (BRI Finance)
(lanjutan) (continued)
Perubahan anggaran dasar terakhir dituangkan The latest amendment to the articles of
dalam Akta No. 16 tanggal 2 Juli 2024 tentang association is stated in Deed No. 16 dated July
Pernyataan Keputusan Pemegang Saham 2, 2024 regarding the Statement of
PT BRI Multifinance Indonesia, yang dibuat di Shareholders’ Decision of PT BRI Multifinance
hadapan Notaris Jose Dima Satria, S.H., M.Kn., Indonesia, made before Notary Jose Dima
di Jakarta, yang telah mendapat persetujuan Satria, S.H., M.Kn., in Jakarta, which has
Menteri Hukum dan Hak Asasi Manusia (Surat received approval from the Minister of Law and
Keputusan Menteri Hukum dan Hak Asasi Human Rights (Decree of the Minister Law and
Manusia No. AHU-AH.0109-0221104 tanggal Human Rights No. AHU-AH.0109-0221104
2 Juli 2024). dated July 2, 2024).
Sesuai dengan ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar, ruang lingkup kegiatan BRI Finance Association, BRI Finance’s scope of business is
adalah melakukan usaha dalam bidang to conduct financing activities.
pembiayaan.
Total aset BRI Finance pada tanggal-tanggal 31 Total assets of BRI Finance as of March 31, 2025
Maret 2025 dan 31 Desember 2024 adalah and December 31, 2024 amounted to
masing-masing sebesar Rp7.174.875 dan Rp7,174,875 and Rp7,689,464 or 0.34% and
Rp7.689.464 atau 0,34% dan 0,39% dari total 0.39% respectively, of the total consolidated
aset konsolidasian. Total pendapatan bunga assets. Total interest income for the period
untuk periode yang berakhir pada tanggal- ended March 31, 2025 and 2024 amounted to
tanggal 31 Maret 2025 dan 2024 adalah masing- Rp309,602 and Rp359,453 or 0.52% and 0.77%,
masing sebesar Rp309.602 dan Rp359.453 respectively, of the total consolidated interest,
atau 0,52% dan 0,77% dari total pendapatan sharia, premium income, and revenue from gold
bunga, syariah, premi, dan penjualan emas sold.
konsolidasian.
Kantor pusat BRI Finance berlokasi di Menara BRI Finance’s head office is located in BRILiaN
Brilian Lantai 22, 21 & 1, Jalan Gatot Subroto Tower 22nd, 21st and 1st floor, Jl. Gatot Subroto
No. 177A Kav. 64 Jakarta Selatan dan memiliki No. 177A Kav. 64, South Jakarta, and has 26
26 kantor cabang. branches.
PT BRI Ventura Investama (BRI Ventures) PT BRI Ventura Investama (BRI Ventures)
Pada tanggal 29 Juni 2018, BRI telah On June 29, 2018, BRI signed the Conditional
menandatangani Perjanjian Jual Beli Saham Sale and Purchase of Shares Agreement of
Bersyarat Dalam PT Sarana Nusa Tenggara PT Sarana Nusa Tenggara Timur Ventura
Timur Ventura (”Sarana NTT Ventura”) dengan (“Sarana NTT Ventura”) with PT Bahana Artha
PT Bahana Artha Ventura (”BAV”) dalam rangka Ventura (“BAV”) to takeover all BAV’s share
pengambilalihan seluruh kepemilikan saham ownership of Sarana NTT Ventura resulting
BAV dalam Sarana NTT Ventura menjadi milik BRI’s share ownership to become 97.61% with a
BRI sebanyak 97,61%, dengan harga pembelian purchase price of Rp3,090, and have obtained
sebesar Rp3.090, dan telah mendapatkan the approval of the Board of Commisioners of
persetujuan masing-masing dari Dewan BRI as the representative of the shareholders
Komisaris BRI selaku wakil dari pemegang through its Letter No. R.67-KOM/09/2018, dated
saham lewat suratnya No. R. 67-KOM/09/2018 September 26, 2018, as well as the
tanggal 26 September 2018 serta persetujuan approval from OJK through its Letter
dari OJK melalui surat No. S-112/PB.31/2018 No. S-112/PB.31/2018 dated September 25,
tanggal 25 September 2018. 2018.
47
Page 51
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Ventura Investama (BRI Ventures) PT BRI Ventura Investama (BRI Ventures)
(lanjutan) (continued)
Pengalihan saham ini telah dilaksanakan secara The shares takeover was effective on December
efektif pada tanggal 20 Desember 2018, 20, 2018 as stated in the Deed Sale and
sebagaimana dituangkan dalam Akta Jual Beli Purchase of Shares No. 70, made before Ashoya
Saham No. 70 yang dibuat di hadapan Ashoya Ratam, S.H., M.Kn., Notary in South Jakarta,
Ratam, S.H., M.Kn., Notaris di Jakarta Selatan, where BRI owned 97.61% of the total shares
dimana BRI memiliki 97,61% dari total saham issued by PT BRI Ventura Investama (formerly
yang dikeluarkan oleh PT BRI Ventura known as Sarana NTT Ventura).
Investama (dahulu Sarana NTT Ventura).
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Declaration on the
Umum Pemegang Saham Luar Biasa No. 74 Extraordinary General Meeting of Shareholders
tanggal 14 November 2018, yang dibuat di Decision No. 74, dated November 14, 2018,
hadapan Notaris Zantje Mathilda Voss made before Zantje Mathilda Voss Tomasowa,
Tomasowa, S.H., M.Kn., di Kupang, telah S.H., M.Kn., Notary in Kupang, the name of
dilakukan perubahan nama dari PT Sarana PT Sarana Nusa Tenggara Timur Ventura was
Nusa Tenggara Timur Ventura menjadi changed into PT BRI Ventura Investama
PT BRI Ventura Investama (“BRI Ventures”), (“BRI Ventures”), along with the change of
beserta perubahan tempat kedudukan Company’s domicile from Kupang to Jakarta,
Perusahaan dari semula di kota Kupang menjadi This amendment has been approved by the
di kota Jakarta. Perubahan ini telah mendapat Ministry of Laws and Human Rights of the
persetujuan Menteri Hukum dan Republic of Indonesia in its Decision Letter
Hak Asasi Manusia Republik Indonesia No. AHU-0030398.AH.01.02 Year 2018, dated
melalui Surat Keputusan No. AHU-0030398.AH. December 14, 2018. In accordance with
01.02.Tahun 2018 tanggal 14 Desember 2018. Members of the Board of OJK Commissioners’
Sesuai dengan Keputusan Anggota Dewan Decision No. KEP-189/NB.11/2019 dated April 1,
Komisioner OJK No. KEP-189/NB.11/2019 2019, with regard to the change in the company
tanggal 1 April 2019, sehubungan dengan name, BRI Ventures obtained the enactment of
perubahan nama tersebut, BRI Ventures telah business license in venture capital business
memperoleh pemberlakuan Izin Usaha di bidang previously granted to PT Sarana Nusa Tenggara
perusahaan modal ventura atas izin usaha yang Timur Ventura.
sebelumnya telah diberikan kepada PT Sarana
Nusa Tenggara Timur Ventura.
Anggaran Dasar BRI Ventures diubah dan BRI Ventures' Articles of Association amended
dinyatakan kembali melalui Akta No. 65 tanggal and restated through Deed No. 65 dated April 25,
25 April 2022 oleh Notaris Ashoya Ratam, S.H., 2022 by Notary Ashoya Ratam, S.H., M.Kn.,
M.Kn., antara lain dalam rangka penyesuaian among others, in order to adjust Article 3
Pasal 3 Ayat (1) Anggaran Dasar BRI Ventures Paragraph (1) of the Articles of Association of
dengan Klasifikasi Baku Lapangan Usaha BRI Ventures with the 2020 Indonesian Standard
Indonesia (KLBI 2020) dan dicatat sesuai Industrial Clasification and recorded in
dengan Surat Keputusan Menteri Hukum dan accordance with the Decree of the Minister of
Hak Asasi Manusia Republik Indonesia Law and Human Rights of the Republic of
No. AHU-0030721.AH.01.02. Tahun 2022 Indonesia No. AHU-0030721.AH.01.02. Year
tanggal 27 April 2022. 2022 dated April 27, 2022.
48
Page 52
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Ventura Investama (BRI Ventures) PT BRI Ventura Investama (BRI Ventures)
(lanjutan) (continued)
Anggaran Dasar BRI Ventures diubah BRI Ventures' Articles of Association have been
berdasarkan Pernyataan Keputusan di Luar amended related to the increase in the
Rapat Umum Pemegang Saham tanggal 31 Company's capital stock based on a Resolution
Maret 2023 terkait dengan peningkatan modal Outside the General Meeting of Shareholders
dasar dan modal ditempatkan dan disetor dated March 31, 2023. This decision has been
penuh. Keputusan ini telah dicatat dalam Akta recorded in Notarial Deed No. 45 dated March
Notaris No. 45 Tanggal 31 Maret 2023 oleh 31, 2023 by Notary Ashoya Ratam, S.H., M.Kn.
Notaris Ashoya Ratam, S.H., M.Kn. Akta This amendment deed has been received and
perubahan ini telah diterima dan dicatat sesuai recorded in accordance with the Letter of
dengan Surat Penerimaan Pemberitahuan Acceptance of Notification of Changes to the
perubahan Anggaran Dasar oleh Menteri Articles of Association by the Minister of Law and
Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia
Indonesia No. AHU-AH.01.03-0048199 tanggal No. AHU-AH.01.03.-0048199 dated March 31,
31 Maret 2023. 2023.
Anggaran Dasar terakhir BRI Ventures diubah BRI Ventures' latest Articles of Association
dan dinyatakan kembali melalui Akta No. 5 amended and restated through Deed No. 5 dated
tanggal 4 Juni 2024 oleh Notaris Ashoya Ratam, June 4, 2024 by Notary Ashoya Ratam, S.H.,
S.H., M.Kn., dan dicatat sesuai dengan Surat M.Kn., and recorded in accordance with the
Keputusan Menteri Hukum dan Hak Asasi Decree of the Minister of Law and Human Rights
Manusia Republik Indonesia No. AHU- of the Republic of Indonesia No. AHU-
0036382.AH.01.02.TAHUN 2024 tanggal 20 0036382.AH.01.02.Year 2024 dated June 20,
Juni 2024. 2024.
Sesuai dengan ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar yang terakhir, ruang lingkup kegiatan BRI Association, BRI Ventures’ scope of business is
Ventures adalah menyelenggarakan usaha to conduct venture capital activities including
modal ventura konvensional termasuk management of venture funds, fee-based service
mengelola dana ventura, kegiatan jasa berbasis activities and other business activities with OJK’s
fee dan kegiatan usaha lain dengan persetujuan approval, and venture capital activities in the
OJK serta kegiatan modal ventura dalam bentuk form of equity capital in a business partner and/or
penyertaan modal ke dalam suatu pasangan debtor who has productive business and/or ideas
usaha dan atau debitur yang memiliki usaha for productive business development.
produktif dan atau memiliki ide-ide untuk
pengembangan usaha produktif.
Total aset BRI Ventures pada tanggal-tanggal Total assets of BRI Ventures as of
31 Maret 2025 dan 31 Desember 2024 adalah March 31, 2025 and December 31, 2024
masing-masing sebesar Rp2.443.662 dan amounted to Rp2,443,662 and Rp2,471,125 or
Rp2.471.125 atau 0,12% dan 0,12% dari total 0.12% and 0.12%, respectively, of the total
aset konsolidasian. consolidated assets.
Kantor pusat BRI Ventures berlokasi di District 8 BRI Ventures’ head office is located in District 8
Office SCBD, Prosperity Tower Lantai 16 Unit F, Office SCBD, Prosperity Tower 16th floor Unit F,
Jalan Jenderal Sudirman No 52-53, Kebayoran Jenderal Sudirman Street No 52-53, Kebayoran
Baru, Jakarta Selatan. Baru, South Jakarta.
49
Page 53
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
Pada tanggal 27 September 2018, BRI On September 27, 2018, BRI signed
menandatangani Perjanjian Pengikatan Jual a Conditional Sale and Purchase of Shares
Beli Saham Bersyarat (“PPJB”) dengan Agreement with PT Danareksa (Persero) to
PT Danareksa (Persero) dalam rangka takeover part of the shares ownership of
pengambilalihan sebagian kepemilikan saham PT Danareksa Sekuritas (“Danareksa
PT Danareksa Sekuritas (“Danareksa Sekuritas”) from PT Danareksa (Persero) and to
Sekuritas”) dari PT Danareksa (Persero) gain 67% ownership, with a purchase price of
menjadi milik BRI sebanyak 67%, dengan harga Rp446,888, and has obtained the approval from
pembelian sebesar Rp446.888, dan telah OJK based on its Letter No. S-1496/PM.21/2018
mendapatkan persetujuan dari OJK melalui dated December 21, 2018. The takeover was
surat No. S-1496/PM.21/2018 tanggal effective on December 21, 2018, as stated in the
21 Desember 2018. Pengalihan saham ini telah Deed of Shares Takeover No. 53, of Masjuki,
dilaksanakan secara efektif pada tanggal S.H., surrogate of M. Nova Faisal, S.H., M.Kn.,
21 Desember 2018, sebagaimana dituangkan Notary in Jakarta, where BRI owned 67% and
dalam Akta Pengambilalihan Saham No. 53 PT Danareksa (Persero) owned 33% of
yang dibuat di hadapan Notaris Masjuki, S.H., Danareksa Sekuritas’ total shares.
pengganti dari Notaris M. Nova Faisal, S.H.,
M.Kn., di Jakarta, dimana BRI memiliki 67% dari
total saham Danareksa Sekuritas dan sebesar
33% dimiliki oleh PT Danareksa (Persero).
Anggaran Dasar BRIDS telah mengalami BRIDS’ Articles of Association has been
beberapa kali perubahan. Perubahan untuk amended several times. The amendment
menyesuaikan Anggaran Dasar BRIDS dengan adjusting its Articles of Association with Law
Undang-Undang No. 40 tahun 2007 tentang No. 40 year 2007 regarding the Limited Liability
Perseroan Terbatas dan peningkatan modal Company and the increase in authorized capital
dasar dan modal ditempatkan dan disetor and issued and paid-up capital of Danareksa
BRIDS yang dituangkan dalam Akta No. 91 Sekuritas, was stated in the Notarial Deed
Notaris Imas Fatimah, S.H., tanggal 12 Agustus No. 91 dated August 12, 2008, of Notary Imas
2008. Perubahan ini telah mendapat Fatimah, S.H. This amendment has been
persetujuan Menteri Hukum dan Hak Asasi approved by the Minister of Law and Human
Manusia Republik Indonesia melalui Surat Rights of the Republic of Indonesia through its
Keputusan No. AHU-83282.AH.01.02 Tahun Decision Letter No. AHU-83282.AH.01.02 Year
2008 tanggal 10 November 2008 serta telah 2008, dated November 10, 2008 and has been
diumumkan dalam Berita Negara Republik published in Supplement No. 9870 of the
Indonesia No. 28 Tambahan No. 9870 tanggal Republic of Indonesia State Gazette No. 28,
7 April 2009. dated April 7, 2009.
Pada tahun 2017 terdapat perubahan pada In 2017, there were amendments to the purposes
maksud dan tujuan BRIDS sesuai ketentuan and objectives of BRIDS in accordance with
Pasal 3 Anggaran Dasar yang dituangkan dalam Article 3 of the Articles of Association as stated
Akta No. 1 Notaris Fifidiana, S.H., S.S., M.Kn., in the Notarial Deed No. 1, dated July 5, 2017 of
tanggal 5 Juli 2017. Perubahan ini telah Fifidiana, S.H., S.S., M.Kn. This amendment has
mendapat persetujuan Menteri Hukum dan Hak been approved by the Minister of Law and
Asasi Manusia Republik Indonesia dalam Surat Human Rights of the Republic of Indonesia in its
Keputusan No. AHU-0013998.AH.01.02 Tahun Decision Letter No. AHU-0013998.AH.01.02
2017 tanggal 7 Juli 2017. Year 2017 dated July 7, 2017.
50
Page 54
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
(lanjutan) (continued)
Pada tahun 2020 terdapat perubahan nama In 2020, based on Deed No. 27 dated October 9,
BRIDS sebagaimana dituangkan dalam Akta 2020, which was made before Jose Dima Satria,
No. 27 tanggal 9 Oktober 2020 yang dibuat di S.H., Notary in Jakarta, the name of
hadapan Notaris Jose Dima Satria, S.H., di PT Danareksa Sekuritas was changed into
Jakarta, yaitu perubahan nama PT Danareksa PT BRI Danareksa Sekuritas. This amendment
Sekuritas menjadi PT BRI Danareksa Sekuritas. has received approval for amendment to the
Perubahan ini telah mendapatkan persetujuan Articles of Association from the Minister of Law
perubahan anggaran dasar dari Menteri Hukum and Human Rights Republic of Indonesia
dan Hak Asasi Manusia Republik Indonesia No. AHU-0069706.AH.01.02 Year 2020. The
No. AHU-0069706.AH.01.02 Tahun 2020. amendment has been registered in the Financial
Sehubungan dengan perubahan nama PT BRI Services Authority (OJK) based on Letter
Danareksa Sekuritas telah dicatatkan dalam No. S-1210/PM.212/2020 dated October 26,
administrasi Otoritas Jasa Keuangan (OJK) 2020.
berdasarkan Surat No. S-1210/PM.212/2020
tanggal 26 Oktober 2020.
Berdasarkan Akta No. 168 tanggal 27 Juni 2022 Based on Deed No. 168 dated June 27, 2022,
yang dibuat di hadapan Notaris Jose Dima which was made before Jose Dima Satria, S.H.,
Satria, S.H., di Jakarta, terkait dengan Notary in Jakarta, there is additional issued and
penambahan modal ditempatkan dan disetor paid-up capital by BRI that has received approval
oleh BRI sesuai dengan persetujuan dari OJK from Financial Services Authority (OJK) through
melalui surat OJK No. S-555/PM.21/2022 its letter No. S-555/PM.21/2022 dated June 24,
tanggal 24 Juni 2022 dan telah dilaksanakan 2022. The additional issued and paid-up capital
secara efektif pada tanggal 27 Juni 2022 has become effective on June 27, 2022 so that
sehingga kepemilikan saham BRI menjadi 71% BRI's share ownership to be at 71% of the total
dari total saham BRIDS dan sebesar 29% BRIDS shares and 29% was owned by
dimiliki oleh PT Danareksa (Persero). PT Danareksa (Persero). This has been
Perubahan ini diberitahukan pada Penerimaan announced through the amendment of Articles of
Pemberitahuan Perubahan Anggaran Dasar Association in accordance with the Decree of the
No. AHU-AH.01.03-0256545 tanggal 27 Juni Minister of Law and Human Rights of the
2022. Republic of Indonesia No. AHU-AH.01.03.
0256545 dated June 27, 2022.
Berdasarkan Akta No. 86 tanggal 17 April 2023, Based on Deed No. 86 dated April 17, 2023,
yang dibuat di hadapan Notaris Jose Dima which was made before Jose Dima Satria, S.H.,
Satria, S.H., di Jakarta. Perubahan tersebut Notary in Jakarta. The amendment has received
telah mendapat persetujuan Menteri Hukum dan approval from the Minister
Hak Asasi Manusia berdasarkan Surat of Law and Human Rights based on the
Keputusan Menteri Hukum dan Hak Decree of the Minister of Law and Human
Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia
No. AHU-0024267.AH.01.02.Tahun 2023, serta No. AHU-0024267.AH.01.02.Year 2023, and
pemberitahuan perubahannya telah diterima announcement of changes has been received
dan dicatat di dalam Sistem Administrasi Badan and recorded in the Legal Entity Administration
Hukum Kementerian Hukum dan Hak System of the Ministry of Law and Human Rights
Asasi Manusia berdasarkan Surat based on Letter No. AHU-AH.01.03-0058587
No. AHU-AH.01.03-0058587 tanggal 2 Mei 2023 dated May 2, 2023 regarding Receipt of
perihal Penerimaan Pemberitahuan Perubahan Notification of Changes to PT BRI Danareksa
Anggaran Dasar PT BRI Danareksa Sekuritas. Sekuritas' Articles of Association.
51
Page 55
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
(lanjutan) (continued)
Perubahan terakhir Anggaran Dasar BRIDS The latest amendment to BRIDS' Articles of
dituangkan dalam Akta No. 71 tanggal 18 April Association is stated in Deed No. 71 dated April
2024, yang dibuat di hadapan Notaris Jose Dima 18, 2024, which was made before Jose Dima
Satria, S.H., M.KN., berkedudukan di Jakarta Satria, S.H., Notary in Jakarta. The amendment
Selatan. Perubahan tersebut telah mendapat has received approval from the Minister
persetujuan Menteri Hukum dan Hak Asasi of Law and Human Rights based on the
Manusia berdasarkan Surat Keputusan Menteri Decree of the Minister of Law and Human
Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia
Indonesia No. AHU-AH.01.03-0090655. Tahun No. AHU-01.03-0090655.Year 2024, and dated
2024 tanggal 22 April 2024 perihal perbaikan April 22, 2024 regarding correction and deletion
dan pengjapusan beberapa pasal. of several articles.
Sesuai dengan ketentuan Pasal 3 Anggaran In accordance with Article 3 of BRIDS' Articles of
Dasar, ruang lingkup kegiatan BRIDS adalah Association, the scope of its activities comprises
sebagai penjamin emisi efek, perantara underwriting, securities brokerage, and other
pedagang efek serta kegiatan usaha penunjang supporting business activities determined and/or
lainnya yang ditetapkan dan/atau disetujui oleh approved by OJK.
OJK.
BRIDS memperoleh izin usaha sebagai BRIDS obtained its business license as
perantara pedagang efek dan penjamin emisi a securities broker and an underwriter from the
efek dari Ketua Badan Pengawas Pasar Chairman of the Capital Market Supervisory
Modal berdasarkan Surat Keputusan Agency in accordance with its Decision Letters
No. KEP-291/PM/1992 tanggal 16 Oktober 1992 No. KEP-291/PM/1992 dated October 16, 1992
dan No. KEP-292/PM/1992 tanggal 16 Oktober and No. KEP-292/PM/1992 dated October 16,
1992. 1992.
Sebagai bagian dari perizinan yang telah As part of its licensing, BRIDS has obtained
dimiliki, BRIDS juga telah memperoleh approval of supporting business activities as
persetujuan kegiatan usaha penunjang sebagai Arranger of Medium Term Notes (MTN),
Penatalaksana (Arranger) Medium Term Notes Negotiable Certificates of Deposit (NCD), Hybrid
(MTN), Negotiable Certificate of Deposit (NCD), Product as Perpetuity Notes, syndicated loans,
Hybrid Product seperti Perpetuity Notes, Global Medium Term Notes (GMTN), Global
pinjaman sindikasi, Global Medium Term Notes Bonds and Financial Advisory from Financial
(GMTN), Global Bond dan Penasihat Keuangan Services Authority (OJK) based on its Letter
(Financial Advisory) dari Otoritas Jasa No. S-143/PM.21/2017 dated March 16, 2017.
Keuangan (OJK) berdasarkan Surat
No. S-143/PM.21/2017 tanggal 16 Maret 2017.
Total aset BRIDS pada tanggal-tanggal Total assets of BRIDS as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 adalah December 31, 2024 amounted to Rp1,558,565
masing-masing sebesar Rp1.558.565 dan and Rp1,089,788 or 0.07% and 0.05%,
Rp1.089.788 atau 0,07% dan 0,05% dari total respectively, of the total consolidated assets.
aset konsolidasian. Total pendapatan bunga Total interest income for the period ended March
untuk periode yang berakhir pada tanggal- 31, 2025 and 2024 amounted to Rp14,884 and
tanggal 31 Maret 2025 dan 2024 masing-masing Rp39,748 or 0.02% and 0.02%, respectively, of
adalah sebesar Rp14.884 dan Rp8.511 atau the total consolidated interest, sharia, premium
0,02% dan 0,02% dari total pendapatan bunga, income, and revenue from gold sold.
syariah, premi, dan penjualan emas
konsolidasian.
52
Page 56
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Danareksa Sekuritas (BRIDS) PT BRI Danareksa Sekuritas (BRIDS)
(lanjutan) (continued)
Kantor pusat BRIDS berlokasi di Gedung BRI II BRIDS’ head office is located in BRI Tower II
Lt. 23, Jl. Jend. Sudirman Kav.44-46, Jakarta 23th floor, Jenderal Sudirman Street Kav 44-46,
dan memiliki 7 cabang, 34 Gerai dan Jakarta and has 7 branches, 34 booths and
3 kemitraan. 3 partnerships.
PT BRI Asuransi Indonesia (BRI Insurance) PT BRI Asuransi Indonesia (BRI Insurance)
Pada tanggal 20 Juni 2019, BRI On June 20, 2019, BRI signed a Conditional
menandatangani Perjanjian Pengikatan Jual Share Sale and Purchase Agreement
Beli Saham Bersyarat (“PPJBSB”) dengan Dana ("PPJBSB") with Dana Pensiun BRI in order to
Pensiun BRI dalam rangka pengambilalihan acquire 90% shares of Dana Pensiun BRI in
kepemilikan saham Dana Pensiun BRI dalam PT BRI Asuransi Indonesia (BRI Insurance)
PT BRI Asuransi Indonesia (dahulu bernama (formerly PT Asuransi Bringin Sejahtera
PT Asuransi Bringin Sejahtera Artamakmur) Artamakmur), at a purchase price of
menjadi milik BRI sebanyak 90%, dengan harga Rp1,041,000 and has received approval from
pembelian sebesar Rp1.041.000 dan telah OJK through letter No. S-135/NB.1/2019 dated
mendapatkan persetujuan dari OJK melalui September 16, 2019. This transfer of shares was
surat No. S-135/NB.1/2019 tanggal completed on September 26, 2019, as stated in
16 September 2019. Pengalihan saham ini telah the Deed of Shares Takeover No. 31 made
dilaksanakan secara efektif pada tanggal 26 before Dina Chozie, S.H., a replacement notary
September 2019, sebagaimana dituangkan from Fathiah Helmi, S.H., Notary in Jakarta,
dalam Akta Akuisisi Saham No. 31 yang dibuat where BRI owns 90% of the total shares of BRI
di hadapan Notaris Dina Chozie, SH., pengganti Insurance and 10% is owned by the Yayasan
dari Fathiah Helmi, S.H., di Jakarta, dimana BRI Kesejahteraan Pekerja (YKP) BRI.
memiliki 90% dari total saham PT BRI Asuransi
Indonesia (”BRI Insurance”) dan sebesar 10%
dimiliki oleh Yayasan Kesejahteraan Pekerja
(YKP) BRI.
Anggaran Dasar BRI Insurance telah mengalami BRI Insurance's Articles of Association has
beberapa kali perubahan. Perubahan terakhir undergone several changes and the latest
sebagaimana dituangkan dalam Akta Nomor: amendment to the Articles of Association is
04, tanggal 17 Juli 2024 yang dibuat oleh Tri contained in Deed No. 04 dated July 17, 2024
Wahyuwidayati, Sarjana Hukum, Magister made before Tri Wahyuwidayati, Sarjana
Kenotariatan Notaris di Jakarta Selatan. Hukum, Magister Kenotariatan Notary in Jakarta.
Perubahan Anggaran Dasar ini telah The amendment has been received and
memperoleh persetujuan Menteri Hukum dan recorded in the Legal Entity Administration
Hak Asasi Manusia Republik Indonesia System of the Ministry of Law and Human Rights
berdasarkan Surat Nomor: AHU- based on Letter No. AHU-AH.01.03-0173154
0038862.AH.01.02.Tahun 2023 Tanggal 10 Juli dated July 17, 2024 regarding Receipt of
2023 dan telah diterima dan dicatat di dalam Notification of Changes to PT BRI Asuransi
Sistem Administrasi Badan Hukum Kementerian Indonesia's Articles of Association
Hukum dan Hak Asasi Manusia Republik
Indonesia dalam Surat Penerimaan
Pemberitahuan Perubahan Anggaran Dasar PT.
BRI Asuransi Indonesia Nomor: AHU-AH.01.03-
0173154 Tanggal 17 Juli 2024.
53
Page 57
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Asuransi Indonesia (BRI Insurance) PT BRI Asuransi Indonesia (BRI Insurance)
(lanjutan) (continued)
Sesuai dengan ketentuan Pasal 3 Anggaran In accordance with the provisions of Article 3 of
Dasar ruang lingkup kegiatan usaha PT. BRI the Articles of Association, the scope of business
Asuransi Indonesia, yaitu: activities of PT. BRI Asuransi Indonesia, namely:
a. Menjalankan usaha di bidang Asuransi a. Carrying out business in the field of
Umum Konvensional (Kode KBLI 2020: Conventional General Insurance (2020
65121), mencakup usaha asuransi umum KBLI Code: 65121), includes general
yang diselenggarakan secara insurance business carried out
konvensional, dengan kegiatan usaha conventionally, with business activities
meliputi penyelenggaraan usaha jasa including carrying out risk insurance
pertanggungan risiko yang memberikan services which provide compensation to the
penggantian kepada tertanggung atau insured or policy holder due to loss,
pemegang polis karena kerugian, damage, costs incurred, loss of profits, or
kerusakan, biaya yang timbul, kehilangan legal liability to third parties that the insured
keuntungan, atau tanggung jawab hukum or policyholder may suffer due to the
kepada pihak ketiga yang mungkin diderita occurrence of an uncertain event.
tertanggung atau pemegang polis karena
terjadinya suatu peristiwa yang tidak pasti. b. Carrying out business in the General
b. Menjalankan usaha di bidang Unit Syariah Insurance Sharia Unit sector (2020 KBLI
Asuransi Umum (Kode KBLI 2020: 65123), Code: 65123), this group includes work unit
Kelompok ini mencakup kegiatan unit kerja activities from the head office of a
dari kantor pusat perusahaan asuransi conventional general insurance company
umum konvensional yang berfungsi which functions as the Main Office of an
sebagai Kantor Induk dari Kantor di luar Office outside the Head Office which carries
Kantor Pusat yang melaksanakan kegiatan out general insurance business activities
usaha asuransi umum berdasar prinsip based on sharia principles.
syariah. .
BRI Insurance memperoleh izin usaha di bidang BRI Insurance obtained its license to do general
asuransi kerugian pada tanggal insurance business on August 26, 1989 through
26 Agustus 1989 berdasarkan Keputusan the Decree of the Ministry of Finance of the
Menteri Keuangan Republik Indonesia Republic of Indonesia No. Kep-
No. Kep.-128/KM.13/1989. Sesuai Keputusan 128/KM.13/1989. In accordance with the Decree
Anggota Dewan Komisioner OJK of Board of Commissioners of OJK
No. KEP-105/NB.11/2020 tanggal 6 Maret 2020, No. KEP-105/NB.11/2020 dated March 6, 2020,
BRI Insurance memperoleh pemberlakuan izin BRI Insurance obtained the enforcement of
usaha di bidang asuransi umum atas izin usaha business license in general insurance on the
yang sebelumnya telah diberikan kepada basis of business that had previously been given
PT Asuransi Bringin Sejahtera Artamakmur to PT Asuransi Bringin Sejahtera Artamakmur
yang selanjutnya berubah nama menjadi PT BRI which changed its name to PT BRI Asuransi
Asuransi Indonesia. Indonesia.
BRI Insurance mendapatkan izin pembukaan BRI Insurance obtained permission to open
kantor cabang dengan prinsip Syariah a branch office with Sharia principles in
sesuai dengan Surat Keputusan Menteri accordance with the Decree of the Minister of
Keuangan No. KEP-006/KM.6/2003 tanggal Finance No. KEP-006/KM.6/2003 dated January
21 Januari 2003. 21, 2003.
54
Page 58
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Asuransi Indonesia (BRI Insurance) PT BRI Asuransi Indonesia (BRI Insurance)
(lanjutan) (continued)
Total aset BRI Insurance pada tanggal-tanggal Total assets of BRI Insurance as of
31 Maret 2025 dan 31 Desember 2024 adalah March 31, 2025 and December 31, 2024,
masing-masing sebesar Rp8.434.058 dan amounted to Rp8,434,058 and Rp7,721,019 or
Rp7.721.019 atau 0,40% dan 0,39% dari total 0.40% and 0.39% of the total consolidated
aset konsolidasian. Total pendapatan bunga, assets, respectively. Total, interest, sharia and
syariah, dan premi untuk periode yang berakhir premium income for the period ended March 31,
pada tanggal-tanggal 31 Maret 2025 dan 2024 2025 and 2024 amounted to Rp494,198 and
masing-masing adalah sebesar Rp494.198 dan Rp354,388 or 0.83% and 0,83%, respectively, of
Rp354.388 atau 0,83% dan 0,83% dari total the total consolidated interest, sharia, premium
pendapatan bunga, syariah, premi, dan income, and revenue from gold sold.
penjualan emas konsolidasian.
Kantor pusat BRI Insurance berlokasi di Graha BRI Insurance head office is located in Graha BRI
BRI Insurance, Jl. Mampang Prapatan Raya Insurance, Jl. Mampang Prapatan Raya No. 18,
No.18, Jakarta Selatan dan memiliki 21 Kantor South Jakarta, and it has 21 Conventional
Cabang Konvensional, 2 Kantor Cabang Branches, 2 Sharia Branches, 19 Marketing
Syariah, 19 Kantor Perwakilan Pemasaran Representative Offices (MRO) Conventional, 2
Konvensional, 2 Kantor Perwakilan Pemasaran Representative Office Sharia (ROS), 50
Syariah, 50 Marketing Channel (MC) Marketing Channels (MC) Conventional and 21
Konvensional dan 21 Marketing Office Sharia Marketing Offices Sharia (MOS).
(MOS).
PT Pegadaian (Pegadaian) PT Pegadaian (Pegadaian)
Pada tanggal 13 September 2021, Negara On September 13, 2021, The Government of
Republik Indonesia yang diwakili oleh Menteri Indonesia, as represented by the Minister of
BUMN dan BRI menandatangani perjanjian SOEs, signed the Sale and Purchase of Shares
pengalihan hak atas saham Negara Republik Agreement with BRI to transfer its shares in
Indonesia pada PT Pegadaian (Persero) PT Pegadaian (Pegadaian) to increase the
(Pegadaian) dalam rangka penambahan ownership in BRI, it was documented in Notarial
penyertaan modal Negara Republik Indonesia Deed No. 13 dated September 13, 2021.
ke dalam modal saham BRI, yang kemudian Through the agreement, The Government of
dituangkan dalam Akta No. 13 tanggal Indonesia transferred its right of all Series B
13 September 2021. Melalui perjanjian tersebut, shares in Pegadaian to BRI amounting to
Negara Republik Indonesia mengalihkan 6,249,999 series B shares with nominal value of
kepada BRI berupa hak atas seluruh saham Seri Rp48,670,528. Thus, starting September 13,
B milik Negara Republik Indonesia pada 2021, BRI owned Pegadaian’ shares and has the
Pegadaian dengan jumlah sebanyak 6.249.999 right as the owner of the transferred shares.
saham seri B yang seluruhnya senilai
Rp48.670.528. Dengan demikian, sejak tanggal
13 September 2021, BRI adalah pemilik saham
yang dialihkan dan berhak menjalankan hak-hak
sebagai pemilik dari saham-saham yang
dialihkan.
55
Page 59
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Pegadaian (Pegadaian) PT Pegadaian (Pegadaian)
Anggaran Dasar Pegadaian telah mengalami Pegadaian’ Articles of Association has been
beberapa kali perubahan. Perubahan terakhir amended several times. The latest amendment
sebagaimana dituangkan dalam Akta No. 15 was documented in the Deed of Declaration
tanggal 23 September 2021, yang dibuat di No. 15 dated September 23, 2021, of Nanda
hadapan Notaris Nanda Fauz Iwan, S.H., M.Kn., Fauz Iwan, S.H., M.Kn., a Notary in Jakarta. The
di Jakarta. Perubahan anggaran dasar tersebut amendment to the articles of association has
telah mendapat persetujuan oleh Kementerian been approved by the Ministry of Law and
Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia
Indonesia No. AHU-0053287.AH.01.02 Tahun No. AHU-0053287.AH.01.02 dated September
2021 tanggal 29 September 2021 serta telah 29, 2021 and has received a Letter of
mendapat Surat Penerimaan Pemberitahuan Acceptance of Notification of Amendment to the
Perubahan Anggaran Dasar PT Pegadaian No. Articles of Association of PT Pegadaian
AHU-AH.01.03-0454524, tanggal 29 September No. AHU-AH.01.03-0454524, September 29,
2021. 2021.
Berdasarkan Ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar, maksud dan tujuan Pegadaian adalah Association, Pegadaian’s scope of business is to
melakukan usaha penyaluran pinjaman lainnya conduct loan disbursement businesses in the
berupa usaha pergadaian, secara konvensional form of pawnshops, both conventional and
dan berdasarkan prinsip syariah, berbasis sharia, based on information technology/digital
teknologi informasi/platform digital (untuk platforms (IT) and non-IT, optimize the utilization
selanjutnya disebut “TI”) dan non-TI, serta of Pegadaian’s resources to produce high quality
optimalisasi pemanfaatan sumber daya yang and highly competitive services to gain benefits
dimiliki Pegadaian untuk menghasilkan jasa in order to increase Pegadaian’s value by
bermutu tinggi dan berdaya saing kuat untuk implementing the principles of limited liability
mendapatkan/mengejar keuntungan guna company.
meningkatkan nilai Pegadaian dengan prinsip-
prinsip Perseroan Terbatas.
Total aset Pegadaian pada tanggal-tanggal Total assets of Pegadaian as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 masing- and December 31, 2024 amounted to
masing adalah sebesar Rp111.172.400 dan Rp111,172,400 and Rp102,172,436 or 5.3% and
Rp102.172.436 atau 5,3% dan 5,13% dari total 5.13% respectively, of the total consolidated
aset konsolidasian. Total pendapatan bunga, assets. Total interest, sharia income, and
syariah dan penjualan emas untuk periode yang revenue from gold sold for the period ended
berakhir pada tanggal-tanggal 31 Maret 2025 March 31, 2025 and 2024 amounted to
dan 2024 masing-masing adalah sebesar Rp16,444,410 and Rp6,800,574 or 27.66% and
Rp16.444.410 dan Rp6.800.574 atau 27,66% 14.49% respectively, of the total consolidated
dan 14,49% dari total pendapatan bunga, interest, sharia, premium income, and revenue
syariah, premi, dan penjualan emas from gold sold.
konsolidasian.
Kantor pusat Pegadaian berlokasi di Jl. Kramat Pegadaian’s head office is located in Jl. Kramat
Raya No.162 Jakarta Pusat 10430 dan Raya No.162 Central Jakarta 10430 and has 12
mempunyai 12 kantor wilayah, 61 kantor area, regional offices, 61 area offices, 642 branches,
642 kantor cabang, dan 3.446 kantor unit and 3,446 branch service unit offices.
pelayanan cabang.
56
Page 60
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Permodalan Nasional Madani (PNM) PT Permodalan Nasional Madani (PNM)
Pada tanggal 13 September 2021, BRI On September 13, 2021, BRI signed the Sale
menandatangani perjanjian pengalihan hak atas and Purchase of Shares Agreement to receive
saham Negara Republik Indonesia pada PT The Government of Indonesia shares in
Permodalan Nasional Madani (PNM) dalam PT Permodalan Nasional Madani (PNM) to
rangka penambahan penyertaan Modal Negara increase the ownership of Government of
Republik Indonesia ke dalam modal saham BRI. Indonesia in BRI. The Government of Indonesia,
Negara Republik Indonesia yang diwakili oleh as represented by the Minister of SOEs,
Menteri BUMN mengalihkan kepada BRI berupa transferred its Series B shares in PNM to BRI
hak atas seluruh saham Seri B milik Negara amounting to 3,799,999 series B shares with
Republik Indonesia pada PNM dengan jumlah nominal value of Rp6,100,068. Thus, starting
sebanyak 3.799.999 saham seri B yang September 13, 2021, BRI owned PNM’s shares
seluruhnya senilai Rp6.100.068. Dengan of the transferred shares and has the right as the
demikian, sejak tanggal 13 September 2021, owner of the transferred shares.
BRI adalah pemilik saham yang dialihkan dan
berhak menjalankan hak-hak sebagai pemilik
dari saham-saham yang dialihkan.
Perusahaan didirikan berdasarkan Peraturan The company was established based on
Pemerintah Republik Indonesia No. 38 tahun Republic of Indonesia Government Regulation
1999 tanggal 25 Mei 1999 tentang Penyertaan No. 38 of 1999 dated May 25, 1999 concerning
Modal Negara Republik Indonesia untuk State Capital Inclusion of the Republic of
Pendirian Perusahaan (Persero) Dalam Rangka Indonesia for the Establishment of Companies
Pengembangan Koperasi, Usaha Kecil Dan (Persero) in the Context of the Development of
Menengah, yang pendiriannya dituangkan Cooperatives, Small and Medium Enterprises,
dalam Akta Pendirian Nomor: the establishment of which is stated in the Deed
1 tanggal 1 Juni 1999 dibuat dihadapan Ida of Establishment Number: 1 dated June 1, 1999,
Sofia, S.H., Notaris di Jakarta, yang telah made before Ida Sofia, S.H., Notary in Jakarta,
memperoleh pengesahan dari Menteri Hukum which has received approval from the Minister of
dan Hak Asasi Manusia (“Menkumham”) Law and Human Rights (“Menkumham”) based
berdasarkan Surat Keputusan on Decree Number: C-11.609.HT.01.01.TH.99
No. C-11.609.HT.01.01.TH.99 tanggal 23 Juni dated June 23, 1999, and has been registered at
1999, dan telah didaftarkan pada Kantor the Central Jakarta Kodya Company
Pendaftaran Perusahaan Kodya Jakarta Pusat Registration Office under Number:
di bawah Nomor: 4758/BH.09.05/VIII/99 tanggal 4758/BH.09.05/VIII/99 dated August 27, 1999,
27 Agustus 1999, serta telah diumumkan dalam and has been published in the State Gazette of
Berita Negara Republik Indonesia Nomor: 73 the Republic of Indonesia under Number: 73
tanggal 10 September 1999, Tambahan No. dated September 10, 1999, Supplement No.
5681 (“Akta No. 1”). 5681 (“Deed No. 1”).
57
Page 61
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT Permodalan Nasional Madani (PNM) PT Permodalan Nasional Madani (PNM)
(lanjutan) (continued)
Akta No.1 tersebut telah diubah beberapa kali, Deed No. 1 has been amended several times,
dengan perubahan terakhir yang dimuat dalam with the latest amendment contained in the
Akta Pernyataan Keputusan Pemegang Saham Deed of Shareholder Decision Statement
Nomor: 18 tanggal 7 Juni 2023 dibuat di Number: 18 dated June 7, 2023, made before
hadapan Hadijah, S.H., Notaris di Jakarta, yang Hadijah, S.H., M.Kn., Notary in Jakarta, which
telah memperoleh persetujuan Menteri Hukum has obtained the approval of the Minister of Law
dan Hak Asasi Manusia sebagaimana and Human Rights as stated in Decree Number:
Keputusan No. AHU-0037792.AH.01.02. Tahun AHU-0037792.AH.01.02. 2023 dated July 5,
2023 tanggal 5 Juli 2023. Pemberitahuan 2023. Notification of the changes has been
perubahannya telah dicatat pada database recorded in the Legal Entity Administration
Sistem Administrasi Badan Hukum System database of the Ministry of Law and
Kemenkumham tentang Persetujuan Perubahan Human Rights regarding Approval of Changes
Anggaran Dasar PT Permodalan Nasional to the Articles of Association of
Madani No. AHU-AH.01.09-0134474 tertanggal PT Permodalan Nasional Madani Number:
5 Juli 2023. AHU-AH.01.09-0134474 dated July 5, 2023.
Sesuai dengan ketentuan Pasal 3 Anggaran According to Article 3 of its Articles of
Dasar, ruang lingkup kegiatan PNM adalah jasa Association, PNM’s scope of business is
pembiayaan termasuk tetapi tidak terbatas pada financing services but not limited to program
kredit program dan/atau pembiayaan sistem loan and/or joint responsibility financing,
tanggung renteng, penyertaan kepada Lembaga participation in Lembaga Keuangan
Keuangan Mikro/Syariah (LKM/S) dan Bank Mikro/Syariah (LKM/S) and Bank Perkreditan
Perkreditan Rakyat (BPR/S) serta jasa Rakyat (BPR/S) alongride with management
manajemen dan kemitraan. and partnership services.
Total aset PNM pada tanggal-tanggal Total assets of PNM as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 masing- December 31, 2024 amounted to Rp57,611,629
masing adalah sebesar Rp57.611.629 dan and Rp55,348,061 or 2.75% and 2.78%,
Rp55.348.061 atau 2,75% dan 2,78% dari total respectively, of the total consolidated assets.
aset konsolidasian. Total pendapatan bunga dan Total interest and sharia income for the period
syariah untuk periode yang berakhir pada ended March 31, 2025 and 2024 amounted to
tanggal-tanggal 31 Maret 2025 dan 2024 Rp3,711,834 and Rp3,866,996 or 6.24% and
masing-masing adalah sebesar Rp3.711.834 8.24%, respectively, of the total consolidated
dan Rp3.866.996 atau 6,24% dan 8,24% dari interest, sharia, premium income, and revenue
total pendapatan bunga, syariah, premi, dan from gold sold.
penjualan emas konsolidasian.
Kantor pusat PNM berlokasi di Menara PNM, PNM’s head office is located in PNM Tower, Jl.
Jalan Kuningan Mulia, Menteng Atas, Setiabudi, Kuningan Mulia, Menteng Atas, Setiabudi, South
Jakarta Selatan, DKI Jakarta dan memiliki 58 Jakarta, DKI Jakarta and has 58 branches PNM,
kantor cabang, 3.973 kantor unit Mekaar, 641 3,973 unit offices Mekaar, and 641 unit offices
kantor unit ULaMM (termasuk 20 kantor unit ULaMM (include of 20 representative unit
representatif). offices).
58
Page 62
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Manajemen Investasi (BRI-MI) PT BRI Manajemen Investasi (BRI-MI)
Pada tanggal 27 September 2018, BRI telah On September 27, 2018, BRI signed
menandatangani Perjanjian Jual Beli Saham a Conditional Sale and Purchase of Shares
Bersyarat (“PJBS”) dengan PT Danareksa Agreement (“PJBS”) with PT Danareksa
(Persero) dalam rangka pengambilalihan (Persero) to acquire PT Danareksa Investment
sebagian kepemilikan saham PT Danareksa Management (“DIM”) shares from
Investment Management (“DIM”) dari PT Danareksa (Persero) to BRI in the amount of
PT Danareksa (Persero) menjadi milik BRI 10,500,000 shares or equivalent to 35% of all
sebanyak 10.500.000 lembar saham atau setara DIM shares, with a purchase price of Rp371,959
dengan 35% dari keseluruhan saham beredar which has granted its approval from OJK
DIM, dengan harga pembelian sebesar through letter No. S-1453/PM.21/2018 dated
Rp371.959 yang telah mendapat persetujuan December 14, 2018. This share sale and
dari OJK melalui surat No. S-1453/PM.21/2018 purchase transaction was carried out on
tanggal 14 Desember 2018. Transaksi jual beli December 20, 2018, stated in the Deed of Sale
saham ini telah dilaksanakan pada tanggal and Purchase of Shares No. 47 dated
20 Desember 2018, sebagaimana dituangkan December 20, 2018 made before Masjuki, S.H.,
dalam Akta Jual Beli Saham No. 47 tanggal Substitute Notary of M. Nova Faisal, S.H., M.Kn.
20 Desember 2018 yang dibuat di hadapan
Masjuki, S.H., Notaris pengganti dari M. Nova
Faisal, S.H., M.Kn.
Selanjutnya, pada tanggal 19 Juli 2022, BRI Furthermore, on July 19, 2022, BRI has signed
telah menandatangani PJBS kembali dengan another PJBS with PT Danareksa (Persero) to
PT Danareksa (Persero) dalam rangka acquire DIM's share ownership from PT
pengambilalihan sebagian kepemilikan saham Danareksa (Persero) to BRI with 9,000,000
DIM dari PT Danareksa (Persero) menjadi milik shares or equivalent to 30% of DIM's total
BRI sebanyak 9.000.000 lembar saham atau outstanding shares, with a purchase price of
setara dengan 30% dari keseluruhan saham Rp360,000 which has granted its approval from
beredar DIM, dengan harga pembelian sebesar OJK through letter No. S-889/PM.21/2022 dated
Rp360.000 yang telah mendapat persetujuan October 5, 2022 regarding Approval of the
dari OJK melalui surat No. S-889/PM.21/2022 Planned Change in the Ownership Composition
tanggal 5 Oktober 2022 perihal Persetujuan Atas of PT Danareksa Investment Management
Rencana Perubahan Komposisi Kepemilikan Shareholders. This share sale and purchase
Pemegang Saham PT Danareksa Investment transaction was carried out on November 30,
Management. Transaksi jual beli saham ini telah 2022, as stated in the Deed of Sale and
dilaksanakan pada tanggal 30 November 2022, Purchase of Shares No. 32 dated November 30,
sebagaimana dituangkan dalam Akta Jual Beli 2022 made before Fathiah Helmi, S.H., Notary
Saham No. 32 tanggal 30 November 2022 yang in Jakarta, thereby BRI owns 19,500,000 shares
dibuat di hadapan Fathiah Helmi, S.H., Notaris or equivalent to 65% of the total outstanding
di Jakarta sehingga BRI memiliki 19.500.000 shares of DIM.
lembar saham atau setara dengan 65% dari total
saham beredar DIM.
59
Page 63
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Manajemen Investasi (BRI-MI) PT BRI Manajemen Investasi (BRI-MI)
(lanjutan) (continued)
Perubahan secara keseluruhan anggaran dasar DIM's Articles of Association have been
DIM telah dimuat dalam akta tertanggal amended several times. The overall changes to
1 Februari 2019 No. 01 dibuat di hadapan M. the articles of association have been contained
Nova Faisal S.H., M,Kn., Notaris di Jakarta in the deed dated February 1, 2019 No. 01 made
Selatan dan telah mendapat persetujuan dari before M. Nova Faisal S.H., M,Kn., Notary in
Menteri Hukum dan Hak Asasi Manusia South Jakarta and has received approval from
Republik Indonesia dengan Surat Keputusannya the Minister of Law and Human Rights of the
tanggal 11 Februari 2019 No. AHU-0006825. Republic of Indonesia with a Decree dated
AH.01.02 Tahun 2019 serta pemberitahuan February 11, 2019 No. AHU-0006825.AH.01.02
Perubahan Anggaran Dasarnya telah diterima Year 2019 and notification of Amendments to its
dan dicatat oleh Menteri Hukum dan Hak Asasi Articles of Association have been received and
Manusia Republik Indonesia dengan suratnya recorded by the Minister of Law and Human
tanggal 11 Februari 2019 No. AHU-AH.01.03- Rights of the Republic of Indonesia in a letter
0079597 dan telah diumumkan dalam Berita dated February 11, 2019 No. AHU-AH.01.03-
Negara Republik Indonesia tertanggal 29 Maret 0079597 and has been announced in the State
2019 No. 26, Tambahan No. 10084. Gazette of the Republic of Indonesia dated
March 29, 2019 No. 26, Supplement No. 10084.
Berdasarkan Akta No. 2 tanggal 16 Oktober Based on Deed No. 2 dated October 16, 2019,
2019, yang dibuat di hadapan Notaris Fifidiana, made before Notary Fifidiana, S.H., S.S., M.Kn.
S.H., S.S., M.Kn. Perubahan anggaran The amendment to the articles of association
dasar tersebut telah mendapat persetujuan has been approved by the Ministry of Law and
oleh Kementerian hukum dan Hak Human Rights of the Republic of Indonesia
Asasi Manusia Republik Indonesia No. AHU-0083200.AH.01.02. Year 2019 dated
No. AHU-0083200.AH.01.02. Tahun 2019 October 16, 2019.
tanggal 16 Oktober 2019.
60
Page 64
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Manajemen Investasi (BRI-MI) PT BRI Manajemen Investasi (BRI-MI)
(lanjutan) (continued)
Berdasarkan Akta Pernyataan tentang Based on the Deed of Statement regarding
Keputusan Pemegang Saham di Luar Rapat Shareholder Decisions Outside the General
Umum Pemegang Saham Perseroan Terbatas Meeting of Shareholders of PT Danareksa
PT Danareksa Investment Management No. 4 Investment Management Limited Liability
tanggal 4 Juli 2023, yang dibuat di hadapan Company No. 4 dated July 4, 2023, made before
Notaris Fifidiana, S.H., S.S., M.Kn., di Jakarta Notary Fifidiana, S.H., S.S., M.Kn., in Central
Pusat, telah dilakukan perubahan Anggaran Jakarta, include changes to the company's
Dasar Perseroan meliputi perubahan nama Articles of Association, including change of the
Perseroan dari sebelumnya bernama company's name from formerly named PT
PT Danareksa Investment Management menjadi Danareksa investment management to PT BRI
bernama PT BRI Manajemen Investasi (“BRI- investment management ("BRI-MI"), change of
MI“), perubahan tempat kedudukan Perseroan, location of the Company, which was originally
yang semula berkedudukan dan berkantor pusat domiciled and headquartered in South Jakarta
di Jakarta Selatan dan beralamat di Plaza BP and had its address at Plaza BP Jamsostek
Jamsostek Lantai 11, Jl. HR. Rasuna Said Kav. Floor 11, Jl. HR. Rasuna Said Kav. 112 Blok B
112 Blok B Jakarta 12910, berubah menjadi Jakarta 12910, changed to having its domicile
berkedudukan dan berkantor pusat di Jakarta and head office in Central Jakarta, which is
Pusat, yang beralamat di Gedung BRI II Lantai located at BRI II Building, 22nd Floor, Jl. Jend.
22, Jl. Jend. Sudirman Kav. 44-46 Jakarta Pusat Sudirman Kav. 44-46 Central Jakarta 10210,
10210 dan perubahan Pasal 3 Anggaran Dasar and amendments to Article 3 of the Company's
Perseroan tentang Maksud dan Tujuan Serta Articles of Association concerning Aims and
Kegiatan Usaha dalam rangka penyesuaian Objectives and Business Activities in the context
berdasarkan Klasifikasi Baku Lapangan Usaha of adjustments based on the 2020 Standard
Indonesia (KLBI) 2020. Classification of Indonesian Business Fields
(KLBI).
Anggaran Dasar BRI-MI kemudian diubah dan BRI-MI's Articles of Association were then
disusun kembali sebagaimana termaktub dalam amended and rearrange as stated in the Deed of
Akta Pernyataan Keputusan Pemegang Saham Statement of Shareholders' Decisions Outside
Di Luar Rapat Umum Pemegang Saham the General Meeting of Shareholders of the
Perseroan Terbatas PT BRI Manajemen Limited Liability Company PT BRI Manajemen
Investasi Nomor 6 tanggal 13 Februari 2024, Investasi Number 6 February 13, 2024, which
yang dibuat dihadapan Notaris Fifidiana, SH., was made before Notary Fifidiana, SH., S.S.,M.
S.S.,M.Kn., di Jakarta Pusat yang telah Kn., in Central Jakarta who has received a Letter
mendapatkan Surat Penerimaan of Acceptance of Notification of Amendments to
Pemberitahuan Perubahan Anggaran Dasar the Articles of Association No. AHU-AH.01.03-
No. AHU-AH.01.03-0039574 tanggal 0039574 dated February 16, 2024 from the
16 Februari 2024 dari Kementerian Hukum dan Ministry of Law and Human Rights of the
Hak Asasi Manusia Republik Indonesia. Republic of Indonesia.
61
Page 65
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Entitas Anak (lanjutan) f. Subsidiaries (continued)
PT BRI Manajemen Investasi (BRI-MI) PT BRI Manajemen Investasi (BRI-MI)
(lanjutan) (continued)
Berdasarkan Akta Anggaran Dasar, maksud dan Based on the Deed of Articles of Association,
tujuan BRI-MI adalah menjalankan usaha dalam the purposes and objectives of BRI-MI are
bidang Aktivitas Manajemen Investasi. Untuk running a business in the field of Investment
mencapai maksud dan tujuan tersebut di atas Management Activities. To achieve the aims and
Perseroan dapat melaksanakan kegiatan usaha objectives above, the Company can carry out
sebagai berikut: Manajer Investasi - kode KBLI the following business activities:Investment
66311; mencakup kegiatan usaha pihak yang Manager - KBLI code 66311; includes the
mengelola portofolio efek untuk para nasabah business activities of parties who manage
atau mengelola portofolio investasi kolektif untuk securities portfolios for customers or manage
sekelompok nasabah, kecuali perusahaan collective investment portfolios for a group of
asuransi, dana pensiun, dan bank yang customers, except for insurance companies,
melakukan sendiri kegiatan usahanya pension funds and banks which carry out their
berdasarkan peraturan perundang-undangan own business activities based on applicable
yang berlaku. laws and regulations.
Total aset BRI-MI pada tanggal-tanggal 31 BRI-MI's total assets as of March 31, 2025 and
Maret 2025 dan 31 Desember 2024 masing- December 31, 2024 amounted to Rp315,659
masing adalah sebesar Rp315.659 dan and Rp313,098 or 0.02% and 0.02%
Rp313.098 atau 0,02% dan 0,02% dari total aset respectively, of the total consolidated assets.
konsolidasian. Total pendapatan bunga untuk Total interest income for the period ended March
periode yang berakhir pada tanggal-tanggal 31 31, 2025 and 2024 amounted to Rp61,7 and
Maret 2025 dan 2024 masing-masing adalah Rp66 or 0.00010% and 0.00014%, of the total
sebesar Rp61,7 dan Rp66 atau 0,00010% dan consolidated interest, sharia, premium income,
0,00014% dari total pendapatan bunga, syariah, and revenue from gold sold.
premi, dan penjualan emas konsolidasian.
BRI-MI berkedudukan di Gedung BRI II Lantai BRI-MI is located in BRI Tower II, 22nd Floor, Jl.
22, Jl. Jend. Sudirman Kav. 44-46 Jakarta Pusat Jend Sudirman Kav. 44-46, Central Jakarta
10210. 10210.
62
Page 66
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan konsolidasian interim pada The interim consolidated financial statements as of
tanggal 31 Maret 2025 dan untuk periode tiga bulan March 31, 2025, and for the three-month period then
yang berakhir pada tanggal tersebut telah disusun ended, are prepared and presented in accordance
dan disajikan sesuai dengan Standar Akuntansi with Indonesian Financial Accounting Standards,
Keuangan Indonesia, yang mencakup Pernyataan which include the Statements (“SFAS”) and
Standar Akuntansi Keuangan (”PSAK”) dan Interpretations (“IFAS”) issued by the Financial
Interpretasi Standar Akuntansi Keuangan (”ISAK”) Accounting Standards Board of the Indonesian
yang diterbitkan oleh Dewan Standar Akuntansi Institute of Accountants and Bapepam-LK’s
Keuangan Ikatan Akuntan Indonesia dan Peraturan Regulation No. VIII.G.7, Appendix of the Decision of
Badan Pengawas Pasar Modal dan Lembaga the Chairman of Bapepam-LK No. KEP-347/BL/2012
Keuangan (”BAPEPAM-LK”) No. VIII.G.7 lampiran dated June 25, 2012 regarding the “Guidelines on
keputusan Ketua BAPEPAM-LK No. KEP- Financial Statements Presentations and Disclosures
347/BL/2012 tanggal 25 Juni 2012 tentang for Issuers or Public Companies”.
“Penyajian dan Pengungkapan Laporan Keuangan
Emiten atau Perusahaan Publik.”
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statement
Laporan keuangan konsolidasian disusun The consolidated financial statements have
sesuai dengan PSAK No. 201, ”Penyajian been prepared in accordance with SFAS
Laporan Keuangan”. No. 201, “Presentation of Financial Statements”.
Laporan keuangan konsolidasian telah The consolidated financial statements have
disajikan berdasarkan nilai historis, kecuali been presented on a historical cost basis, except
untuk beberapa akun yang dinilai for some accounts that were assessed using
menggunakan dasar pengukuran lain another measurement basis as explained in the
sebagaimana dijelaskan pada kebijakan accounting policies of the account. The
akuntansi dari akun tersebut. Laporan consolidated financial statements have been
keuangan konsolidasian disusun dengan dasar prepared on accrual basis, except the
akrual, kecuali laporan arus kas konsolidasian. consolidated statement of cash flows.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flows has
dengan menggunakan metode langsung been prepared using the direct method by
dengan mengelompokkan arus kas classifying cash flows into operating, investing
berdasarkan aktivitas operasi, investasi dan and financing activities. For the purposes of the
pendanaan. Untuk keperluan laporan arus kas consolidated statement of cash flows, cash and
konsolidasian, yang termasuk kas dan setara cash equivalents consists of cash, current
kas terdiri dari kas, giro pada Bank Indonesia accounts with Bank Indonesia and current
dan giro pada bank lain, penempatan pada accounts with other banks, placements with
Bank Indonesia dan lembaga keuangan lain, Bank Indonesia and other financial institutions,
Sertifikat Bank Indonesia yang jatuh tempo and Bank Indonesia Certificates maturing within
dalam waktu 3 (tiga) bulan atau kurang sejak 3 (three) months from the date of acquisition,
tanggal perolehan, sepanjang tidak digunakan provided they are neither pledged as collateral
sebagai jaminan atas pinjaman yang diterima for fund borrowings nor restricted.
serta tidak dibatasi penggunaannya.
63
Page 67
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statement (continued)
Mata uang pelaporan yang digunakan dalam The presentation currency used in the
laporan keuangan konsolidasian adalah mata consolidated financial statement is the
uang Rupiah (Rp) yang juga merupakan mata Indonesian Rupiah (Rp) which is also the
uang fungsional setiap entitas dalam grup functional currency of every entity in the group
kecuali entitas anak dan kantor cabang tertentu except the entity certain subsidiaries and branch
yang memiliki mata uang fungsional Dolar office that have a functional currency of the
Amerika Serikat, Dolar Singapura, Dolar United States Dollar, Singaporean Dollar, Hong
Hongkong dan Dolar Taiwan Baru. Angka- Kong Dollar and New Taiwan Dollar. Unless
angka yang disajikan dalam laporan keuangan otherwise stated, all figures presented in the
konsolidasian, kecuali dinyatakan lain, consolidated financial statement are rounded off
dibulatkan dalam jutaan Rupiah. to millions of Rupiah.
b. Prinsip konsolidasian b. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan BRI dan entitas anak yang the financial statements of BRI and its
mayoritas sahamnya dimiliki atau dikendalikan subsidiaries whose majority of shares are owned
oleh BRI. or controlled by BRI.
Dalam hal pengendalian terhadap entitas anak When control over a subsidiary began or ceased
dimulai atau diakhiri dalam suatu periode during the period, the results of operations of a
berjalan maka hasil usaha entitas anak yang subsidiary are included in the consolidated
diperhitungkan ke dalam laporan keuangan financial statement limited only to the results
konsolidasian hanya sebatas hasil pada saat from the date that control was acquired or up to
pengendalian tersebut mulai diperoleh atau the date that control has ceased.
hingga saat pengendalian itu berakhir.
Pengendalian diperoleh ketika BRI terekspos Control is acquired when BRI is exposed or has
atau memiliki hak atas imbal hasil variabel dari the rights of variable returns from its involvement
keterlibatannya dengan entitas anak dan in a subsidiary and has the ability to affect those
memiliki kemampuan untuk mempengaruhi returns through its power over the subsidiary.
imbal hasil tersebut melalui kekuasaannya
atas entitas anak.
BRI mengendalikan entitas anak jika dan hanya BRI controls a subsidiary if, and only if, BRI has
jika BRI memiliki hal berikut ini: the following:
a) Kekuasaan atas entitas anak (hak yang ada a) Power over a subsidiary (existing rights
saat ini yang memberi kemampuan kini that provide the current ability to direct the
untuk mengarahkan aktivitas relevan yang relevant activities that significantly affect
secara signifikan mempengaruhi imbal hasil the returns of a subsidiary).
entitas anak).
b) Eksposur atau hak atas imbal hasil variabel b) Exposure or right of variable returns from
dari keterlibatannya dengan entitas anak. its involvement in a subsidiary.
c) Kemampuan untuk menggunakan c) The ability to use its power over the
kekuasaannya atas entitas anak untuk subsidiary to affect BRI’s returns.
mempengaruhi jumlah imbal hasil BRI.
64
Page 68
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Prinsip konsolidasian (lanjutan) b. Principles of consolidation (continued)
Transaksi kombinasi bisnis antara entitas Business combination transactions between
sepengendali dicatat berdasarkan PSAK entities under common control are recorded
No. 338, ”Kombinasi Bisnis Entitas based on SFAS No. 338, ”Business
Sepengendali” dimana selisih harga perolehan Combination of Entities Under Common
yang dibayar dengan nilai tercatat aset neto Control”, where the difference between the
yang diperoleh dicatat sebagai bagian akun acquisition cost and the carrying value of net
tambahan modal disetor di ekuitas. assets acquired is recorded in additional paid-
in capital in equity.
Seluruh saldo dan transaksi antar perusahaan All significant intercompany balances and
yang signifikan termasuk keuntungan atau transactions, including unrealized gain or loss,
kerugian yang belum direalisasi, dieliminasi are eliminated to reflect the financial position and
untuk mencerminkan posisi keuangan dan hasil results of BRI and subsidiaries’ operations as a
usaha BRI dan entitas anak sebagai satu single entity.
kesatuan usaha.
Laporan keuangan konsolidasian disusun The consolidated financial statements are
dengan menggunakan kebijakan akuntansi prepared using accounting policies for similar
yang sama untuk peristiwa dan transaksi events and transactions in identical
sejenis dalam kondisi yang sama. Apabila circumstances. If the subsidiaries’ financial
laporan keuangan entitas anak menggunakan statements use accounting policies that are
kebijakan akuntansi yang berbeda dari different from those adopted in the consolidated
kebijakan akuntansi yang digunakan dalam financial statements, then appropriate
laporan keuangan konsolidasian, maka adjustments are made to the subsidiaries’
dilakukan penyesuaian yang diperlukan financial statements.
terhadap laporan keuangan entitas anak
tersebut.
Kepentingan non-pengendali dinyatakan The non-controlling interest are stated at the
sebesar proporsi pemegang saham minoritas non-controlling shareholders’ proportionate
atas laba neto dan ekuitas entitas anak share in the net income and equity of the
tersebut sesuai dengan persentase subsidiaries based on the percentage of
kepemilikan pemegang saham minoritas pada ownership of the non-controlling shareholders in
entitas anak tersebut. the subsidiaries.
Perubahan dalam bagian kepemilikan entitas Changes in the parent entity's share of
induk pada entitas anak yang tidak ownership in subsidiaries that do not result in
mengakibatkan hilangnya pengendalian, loss of control are recorded as equity
dicatat sebagai transaksi ekuitas. transactions.
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
Aset keuangan terdiri dari kas, giro pada Bank Financial assets consist of cash, current
Indonesia, giro pada bank lain, penempatan accounts with Bank Indonesia, current accounts
pada Bank Indonesia dan lembaga keuangan with other banks, placements with Bank
lain, efek-efek, wesel ekspor dan tagihan Indonesia and other financial institutions,
lainnya, efek-efek yang dibeli dengan janji dijual securities, export bills and other receivables,
kembali, tagihan derivatif, kredit yang diberikan, securities purchased under agreement to resell,
pinjaman syariah, piutang sewa pembiayaan, derivative receivables, loans, sharia loans,
tagihan akseptasi, penyertaan saham dan aset finance lease receivables, acceptance
lain-lain. receivables, investment in shares, and other
assets.
65
Page 69
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
Liabilitas keuangan terdiri dari liabilitas segera, Financial liabilities consist of liabilities due
simpanan nasabah, simpanan dari bank lain immediately, deposits from customers, deposits
dan lembaga keuangan lain, efek-efek yang from other banks and other financial institutions,
dijual dengan janji dibeli kembali, liabilitas securities sold under agreement to repurchase,
derivatif, liabilitas akseptasi, surat berharga derivative payables, acceptance payables,
yang diterbitkan, pinjaman yang diterima, marketable securities issued, fund borrowings,
liabilitas lain-lain serta pinjaman dan surat other liabilities, and subordinated loans and
berharga subordinasi. marketable securities.
(i) Klasifikasi (i) Classification
Untuk menentukan kategori dan klasifikasi, To determine categories and classifications,
BRI dan entitas anak menilai seluruh aset BRI and its subsidiaries assess all financial
keuangan, kecuali instrumen ekuitas dan assets, except equity and derivative
derivatif, berdasarkan kombinasi dari instruments, based on a combination of
model bisnis pengelolaan aset dan asset management business models and
karakteristik arus kas kontraktual the characteristics of contractual cash flow
instrumen terkait. Berikut klasifikasi aset related instruments. These are the
keuangan pada saat pengakuan awal: classification of financial assets at the time
of initial recognition:
Aset keuangan yang diukur pada biaya Financial assets measured at amortized
perolehan diamortisasi; cost;
Aset keuangan, dalam hal ini instrumen Financial assets, in this case debt
utang, yang diukur pada nilai wajar instruments, as measured at fair value
melalui penghasilan komprehensif lain, through other comprehensive income,
dengan keuntungan/kerugian diakui with gains/losses recognized at the time
pada laba rugi pada saat pelepasan; of derecognition;
Aset keuangan, dalam hal ini instrumen Financial assets, in this case equity
ekuitas, yang diukur pada nilai wajar instruments, as measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income,
dengan keuntungan/kerugian tidak with an unrecognized profit/loss on profit
diakui pada laba rugi pada saat or loss at the time of derecognition; or
pelepasan; atau Financial assets measured at fair value
Aset keuangan yang diukur pada nilai through profit or loss.
wajar melalui laba rugi.
BRI dan entitas anak mengklasifikasi dan BRI and its subsidiaries classify and
mengukur instrumen derivatif dan measure derivative instruments and trading
portofolio trading pada aset keuangan yang portfolios on financial assets recognized at
diakui pada nilai wajar melalui laba rugi. fair value through profit or loss.
Aset keuangan diukur pada biaya Financial assets are measured at amortized
perolehan diamortisasi jika memenuhi cost if they meet the following conditions:
kondisi sebagai berikut:
Aset keuangan dikelola dalam model Financial assets are managed in
bisnis yang bertujuan untuk memiliki a business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; dan contractual cash flow; and
Persyaratan kontraktual dari aset The contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date for
pada tanggal tertentu atas arus kas cash flow obtained solely from payment
yang diperoleh semata dari of principal and interest on the principal
pembayaran pokok dan bunga dari amount owed.
jumlah pokok terutang.
66
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if they
memenuhi kondisi sebagai berikut: meet the following conditions:
Aset keuangan dikelola dalam model Financial assets are managed in
bisnis yang bertujuan untuk a business model that aims to obtain
mendapatkan arus kas kontraktual dan contractual cash flow and sell financial
menjual aset keuangan; dan assets; and
Persyaratan kontraktual dari aset The contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date for
pada tanggal tertentu atas arus kas cash flow obtained solely from payment
yang diperoleh semata dari of principal and interest on the principal
pembayaran pokok dan bunga dari amount owed.
jumlah pokok terutang.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai diukur pada biaya assets measured at amortized cost or fair
perolehan diamortisasi atau nilai wajar value through other comprehensive income,
melalui penghasilan komprehensif lain, are classified as measured at fair value
diklasifikasikan sebagai diukur pada nilai through profit or loss.
wajar melalui laba rugi.
Saat pengakuan awal BRI dan entitas anak At initial recognition, BRI and subsidiaries
dapat membuat penetapan yang tidak can make an irrevocable determination to
dapat dibatalkan untuk mengukur aset measure assets that meet the requirements
yang memenuhi persyaratan untuk diukur to be measured at amortized cost or fair
pada biaya perolehan diamortisasi atau value through other comprehensive income
nilai wajar melalui penghasilan at fair value through profit or loss, if the
komprehensif lain pada nilai wajar melalui determination eliminates or significantly
laba rugi, apabila penetapan tersebut reduces the measurement or recognition
mengeliminasi atau secara signifikan inconsistencies (sometimes referred to as
mengurangi inkonsistensi pengukuran atau "accounting mismatch").
pengakuan (kadang disebut sebagai
“accounting mismatch”).
Pada saat pengakuan awal, BRI dan At initial recognition, BRI and subsidiaries
entitas anak dapat membuat pilihan yang may make an irrevocable choice to present
tidak dapat dibatalkan untuk menyajikan equity instruments that are not held for
instrumen ekuitas yang bukan dimiliki trading at fair value through other
untuk diperdagangkan pada nilai wajar comprehensive income.
melalui penghasilan komprehensif lain.
Penilaian model bisnis Valuation of business models
Model bisnis ditentukan pada level yang The business model is determined at a level
mencerminkan bagaimana kelompok aset that reflects how groups of financial assets
keuangan dikelola bersama-sama untuk are managed together to achieve certain
mencapai tujuan bisnis tertentu. business objectives.
67
Page 71
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited to,
pada, hal-hal berikut: the following:
a. Bagaimana kinerja dari model bisnis a. How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in the
model bisnis dievaluasi dan dilaporkan business model are evaluated and
kepada personil manajemen kunci BRI reported to the BRI and subsidiaries key
dan entitas anak; management personnel;
b. Apakah risiko yang memengaruhi b. What risks affect the performance of the
kinerja dari model bisnis (termasuk aset business model (including financial
keuangan yang dimiliki dalam model assets held in the business model) and
bisnis) dan khususnya bagaimana cara specifically how the financial assets are
aset keuangan tersebut dikelola; dan managed; and
c. Bagaimana penilaian kinerja pengelola c. How to evaluate the performance of
aset keuangan (sebagai contoh, financial asset manager (for example,
apakah penilaian kinerja berdasarkan whether performance appraisals are
nilai wajar dari aset yang dikelola atau based on the fair value of the managed
arus kas kontraktual yang diperoleh). assets or the contractual cash flows
obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading and
diperdagangkan dan penilaian kinerja performance appraisals based on fair value
berdasarkan nilai wajar diukur pada nilai are measured at fair value through profit or
wajar melalui laba rugi. loss.
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga and interest
Untuk tujuan penilaian ini, pokok For the purpose of this valuation, principal is
didefinisikan sebagai nilai wajar dari aset defined as the fair value of financial assets
keuangan pada saat pengakuan awal. at initial recognition. Interest is defined as
Bunga didefinisikan sebagai imbalan untuk compensation for the time value of money
nilai waktu atas uang dan risiko kredit and credit risk in relation to the principal
terkait jumlah pokok terutang pada periode amount owed over a certain period of time
waktu tertentu dan juga risiko dan biaya and also the risk and standard borrowing
peminjaman standar, dan juga marjin laba. costs, as well as profit margins.
68
Page 72
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga (lanjutan) and interest (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from principal and interest
pokok dan bunga dilakukan dengan payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In conducting the
atau jumlah arus kas kontraktual. Dalam assessment, BRI and subsidiaries consider:
melakukan penilaian, BRI dan entitas anak
mempertimbangkan:
a. Peristiwa kontinjensi yang akan a. Contingency events that will change the
mengubah waktu atau jumlah arus kas time or amount of contractual cash flow;
kontraktual;
b. Fitur leverage; b. Leverage feature;
c. Persyaratan pembayaran di muka dan c. Terms of advance payment and
perpanjangan kontraktual; contractual extension;
d. Persyaratan mengenai klaim yang d. Requirements regarding limited claims
terbatas atas arus kas yang berasal for cash flows from specific assets; and
dari aset spesifik; dan
e. Fitur yang dapat mengubah nilai waktu e. Features that can change the time value
dari elemen uang. of money.
BRI dan entitas anak mengklasifikasikan BRI and its subsidiaries classify financial
liabilitas keuangan dalam kategori: liabilities in categories:
a. Liabilitas keuangan yang diukur pada a. Financial liabilities measured at fair
nilai wajar melalui laba rugi; dan value through profit or loss; and
b. Liabilitas keuangan yang diukur b. Financial liabilities measured at
dengan biaya perolehan diamortisasi amortized cost.
Liabilitas keuangan yang diukur pada nilai Financial liabilities measured at fair value
wajar melalui laba rugi terdiri dari 2 (dua) through profit or loss consist of 2 (two) sub-
sub-kategori: categories:
a. Liabilitas keuangan diklasifikasikan a. Financial liabilities classified as traded.
sebagai diperdagangkan.
b. Liabilitas keuangan yang pada saat b. Financial liabilities that at the time of
pengakuan awal telah ditetapkan oleh initial recognition have been determined
BRI dan entitas anak untuk diukur pada by BRI and its subsidiaries to be
nilai wajar melalui laba rugi. measured at fair value through profit or
loss.
69
Page 73
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga (lanjutan) and interest (continued)
Liabilitas keuangan diklasifikasikan Financial liabilities are classified as traded if
sebagai diperdagangkan jika diperoleh acquired primarily for the purpose of being
terutama untuk tujuan dijual atau dibeli sold or repurchased in the near future or if
kembali dalam waktu dekat atau jika they are part of a portfolio of certain financial
merupakan bagian dari portofolio instruments that are jointly managed and
instrumen keuangan tertentu yang dikelola there is evidence of current short-term profit-
bersama dan terdapat bukti mengenai pola taking patterns. Derivatives are classified as
ambil untung dalam jangka pendek yang traded liabilities unless determined and
terkini. Derivatif diklasifikasikan sebagai effective as hedging instruments.
liabilitas diperdagangkan kecuali
ditetapkan dan efektif sebagai instrumen
lindung nilai.
BRI dan entitas anak mengklasifikasikan BRI and subsidiaries classify all financial
seluruh liabilitas keuangan setelah liabilities after initial recognition is measured
pengakuan awal diukur pada biaya at amortized acquisition costs, except:
perolehan diamortisasi, kecuali:
Liabilitas keuangan yang diukur pada Financial liabilities measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
Liabilitas keuangan yang timbul ketika Financial liabilities arising when the
pengalihan aset keuangan tidak transfer of financial assets do not qualify
memenuhi syarat penghentian for termination of recognition or when an
pengakuan atau ketika pendekatan ongoing engagement approach is
keterlibatan berkelanjutan diterapkan; implemented;
Kontrak jaminan keuangan; Financial guarantee contracts;
Komitmen untuk menyediakan Commitment to provide loans with
pinjaman dengan suku bunga di bawah below-market interest rates; or
pasar; atau
Imbalan kontinjensi yang diakui oleh Contingency rewards recognized by the
pihak pengakuisisi dalam kombinasi acquirer in a combination of businesses.
bisnis.
(ii) Pengakuan awal (ii) Initial Recognition
a. Pembelian atau penjualan aset a. Purchase or sale of financial assets that
keuangan yang memerlukan requires transfer of assets within a time
penyerahan aset dalam kurun waktu frame specified by regulations and
yang telah ditetapkan oleh peraturan normal course of business is
dan kebiasaan yang berlaku di pasar recognized on the trade date.
(pembelian secara reguler) diakui
pada tanggal transaksi.
70
Page 74
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial Recognition (continued)
b. Aset keuangan dan liabilitas keuangan b. The financial assets and financial
pada awalnya diukur pada nilai liabilities are initially measured at their
wajarnya. Dalam hal aset keuangan fair value. In the case of financial assets
atau liabilitas keuangan tidak diukur or financial liabilities that are not
pada nilai wajar melalui laba rugi, nilai measured at fair value through profit or
wajar tersebut ditambah biaya loss, the fair value is increased by
transaksi yang dapat diatribusikan transaction costs that can be directly
secara langsung. Pengukuran aset attributed. The measurement of
keuangan dan liabilitas keuangan financial assets and financial liabilities
setelah pengakuan awal tergantung after initial recognition depends on their
pada klasifikasinya. classification.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that are
yang dapat diatribusikan secara langsung directly attributable to the acquisition of a
untuk perolehan suatu aset keuangan atau financial asset or issuance of a financial
penerbitan suatu liabilitas keuangan dan liability and are additional costs that would
merupakan biaya tambahan yang tidak not occur if the financial instrument is not
akan terjadi apabila instrumen keuangan acquired or issued. For financial assets,
tersebut tidak diperoleh atau diterbitkan. transaction costs are added to the amount
Untuk aset keuangan, biaya transaksi recognized in the initial recognition of the
ditambahkan pada jumlah yang diakui asset, while for financial liabilities,
pada awal pengakuan aset, sedangkan transaction costs are deducted from the
untuk liabilitas keuangan, biaya transaksi amount of debt recognized in the initial
dikurangkan dari jumlah utang yang diakui recognition of a liability. These transaction
pada pengakuan awal liabilitas. Biaya costs are amortized over the life of the
transaksi tersebut diamortisasi selama instrument based on the effective interest
umur instrumen berdasarkan metode suku rate method and recorded as part of interest
bunga efektif dan dicatat sebagai bagian income for transaction costs related to the
dari pendapatan bunga untuk biaya financial asset or as part of interest expense
transaksi sehubungan dengan aset for transaction costs related to financial
keuangan atau sebagai bagian dari beban liabilities.
bunga untuk biaya transaksi sehubungan
dengan liabilitas keuangan.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok yang Financial assets held at fair value through
diukur pada nilai wajar melalui penghasilan other comprehensive income are measured
komprehensif lain diukur pada nilai at fair value and changes in fair value are
wajarnya dan perubahan atas nilai wajar recorded in other comprehensive income.
tersebut dicatat pada penghasilan
komprehensif lain.
Aset keuangan dan liabilitas keuangan Financial assets and liabilities held at fair
yang diukur pada nilai wajar melalui laba value through profit or loss are measured at
rugi diukur pada nilai wajarnya dan fair value and changes are recognized in
perubahan diakui pada laba rugi. profit or loss.
Aset keuangan dan liabilitas keuangan Financial assets and liabilities measured at
yang diukur pada biaya perolehan amortized cost are measured using the
diamortisasi dengan menggunakan effective interest rate method.
metode suku bunga efektif.
71
Page 75
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: when:
1) Hak kontraktual atas arus kas yang 1) The contractual rights to receive
berasal dari aset keuangan tersebut cash flows arising from the financial
berakhir; atau assets have expired; or
2) BRI dan entitas anak mentransfer 2) BRI and subsidiaries have
hak untuk menerima arus kas yang transferred their rights to receive
berasal dari aset keuangan atau cash flows arising from the financial
menanggung liabilitas untuk assets or has assumed an
membayarkan arus kas yang obligation to pay the cash flows
diterima tersebut secara penuh received in full without significant
tanpa penundaan berarti kepada delay to third parties under a pass-
pihak ketiga di bawah kesepakatan through arrangement; and either (a)
pelepasan (pass-through BRI and subsidiaries have
arrangement); dan antara (a) BRI substantially transferred all the risks
dan entitas anak telah mentransfer and rewards of the assets, or (b) BRI
secara substansial seluruh risiko and subsidiaries have neither
dan manfaat atas aset, atau (b) BRI transferred nor retained
dan entitas anak tidak mentransfer substantially all the risks and
maupun tidak memiliki secara rewards of the assets, but have
substansial seluruh risiko dan transferred control of the assets.
manfaat atas aset, namun telah
mentransfer kendali atas aset.
Ketika BRI dan entitas anak telah When BRI and subsidiaries have
mentransfer hak untuk menerima arus transferred its rights to receive cash
kas dari aset atau telah memasuki flows from an asset or has entered into a
pass-through arrangement dan tidak pass-through arrangement and has
mentransfer serta tidak neither transferred nor retained
mempertahankan secara substansial substantially all the risks and rewards of
seluruh risiko dan manfaat atas aset the asset or has not transferred the
atau tidak mentransfer kendali atas control of the asset, the asset is
aset, aset diakui sebesar keterlibatan recognized to the extent of BRI and
BRI dan entitas anak yang subsidiaries implication of the asset.
berkelanjutan atas aset tersebut.
72
Page 76
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika (lanjutan): when (continued):
BRI dan entitas anak melepaskan aset BRI and subsidiaries derecognize
keuangan, seperti kredit yang financial assets, such as loans, when the
diberikan, ketika syarat dan kondisi terms and conditions have been
telah direnegosiasi hingga secara renegotiated substantially, so that the
substansial, kredit yang diberikan granted loan becomes new, with the
tersebut menjadi baru, dengan difference being recorded as a profit or
perbedaan akan dicatat sebagai loss from the derecognition, if the
keuntungan atau kerugian dari impairment loss has not been recorded.
pelepasan, jika kerugian penurunan Such loan will be classified as Stage 1
nilai belum dicatat. Kredit yang for Expected Credit Losses (ECL)
diberikan tersebut akan diklasifikasikan assessment, unless the granted loan is
sebagai Stage 1 untuk penilaian considered a purchased or derived
Expected Credit Losses (ECL), kecuali financial asset (Purchased or Originated
kredit yang diberikan tersebut dianggap Credit-Impaired Financial Assets -
aset keuangan yang dibeli atau yang POCI).
berasal dari aset keuangan memburuk
(Purchased or Originated Credit-
Impaired financial assets - POCI).
Jika modifikasi tidak akan If the modification will not result in a cash
menghasilkan arus kas yang secara flow that is substantially different, then
substansi berbeda, maka modifikasi the modification will not result in the
tidak akan berujung pada pelepasan derecognition of the asset. Based on the
aset. Berdasarkan perbedaan arus kas difference in cash flow discounted at the
yang didiskonto pada Effective Interest initial Effective Interest Rate (EIR), BRI
Rate (EIR) awal, BRI akan mencatat will record gains or losses resulting from
keuntungan atau kerugian akibat modifications, up to the amount of
modifikasi, sampai dengan jumlah impairment losses that have not been
kerugian penurunan nilai yang belum recognized.
diakui.
Penghapusbukuan kredit yang Loans are written off when there is no
diberikan dilakukan ketika tidak longer a realistic prospect of loan
terdapat lagi prospek yang realistis repayment or the normal relationship
mengenai pengembalian pinjaman atau between BRI and subsidiaries and the
hubungan normal antara BRI dan debtors have ended. These uncollectible
entitas anak dan debitur telah berakhir. loans, are written off against allowance
Kredit yang tidak dapat dilunasi for impairment losses.
tersebut dihapusbukukan dengan
mendebet cadangan kerugian
penurunan nilai.
Pada saat aset keuangan dihentikan When a financial asset is derecognized
pengakuannya atau terjadi penurunan or an impairment occurs, the cumulative
nilai, maka keuntungan atau kerugian gain or loss previously recognized both
kumulatif yang sebelumnya diakui in equity must be reclassified to the
dalam ekuitas harus direklasifikasi ke consolidated statement of profit or loss
laporan laba rugi dan penghasilan and other comprehensive income.
komprehensif lain konsolidasian.
73
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas keuangan when they end, that is when the
tersebut berakhir, yaitu ketika liabilitas liabilities under the contract is
yang ditetapkan dalam kontrak discharged, cancelled or has expired.
dilepaskan, dibatalkan atau
kedaluwarsa.
Jika suatu liabilitas keuangan yang ada When an existing financial liability is
digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada creditor on a substantially different
keadaan yang secara substansial terms, or the terms of an existing liability
berbeda, atau berdasarkan suatu are substantially modified, then the
liabilitas yang ada yang secara exchange or modification is treated as
substansial telah diubah, maka derecognition of the initial liability
pertukaran atau modifikasi tersebut amount and the recognition of a new
diperlakukan sebagai penghentian liability and the difference in the
pengakuan liabilitas awal dan respective carrying amounts is
pengakuan liabilitas baru dan recognized in the consolidated
perbedaan nilai tercatat masing-masing statement of profit or loss and other
diakui dalam laporan laba rugi dan comprehensive income.
penghasilan komprehensif lain
konsolidasian.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga, untuk a. Interest income and expense on
aset yang diukur pada nilai wajar financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
serta aset keuangan dan liabilitas as well as financial assets and financial
keuangan yang dicatat berdasarkan liabilities recorded at amortized cost are
biaya perolehan diamortisasi, diakui recognized in the consolidated
pada laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian comprehensive income using the
dengan menggunakan suku bunga effective interest method.
efektif.
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from changes
dari perubahan nilai wajar aset in the fair value of the financial assets
keuangan dan liabilitas keuangan yang and liabilities measured at fair value
diukur pada nilai wajar melalui laba rugi, through profit or loss are included in the
diakui pada laporan laba rugi dan consolidated statement of profit or loss
penghasilan komprehensif lain and other comprehensive income.
konsolidasian.
74
Page 78
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar dan lainnya in the fair value of financial assets
atas aset keuangan yang classified as at fair value through other
diklasifikasikan dalam kelompok nilai comprehensive income are recognized
wajar melalui penghasilan directly in equity, except for gains or
komprehensif lain diakui secara losses due to changes in the exchange
langsung dalam ekuitas, kecuali rate of monetary items, derecognition or
keuntungan atau kerugian akibat impairment of the financial asset.
perubahan nilai tukar dari item moneter,
dihentikan pengakuannya atau adanya
penurunan nilai dari aset keuangan
tersebut.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a financial
adalah biaya perolehan diamortisasi aset asset is the amortized cost of a financial
keuangan sebelum disesuaikan dengan asset before adjusted by allowance for
cadangan penurunan nilai. impairment.
Dalam menghitung pendapatan dan beban In calculating interest income and expenses,
bunga, tingkat bunga efektif diterapkan the effective interest rate is applied to the
pada jumlah tercatat bruto aset (ketika aset gross carrying amount of an asset (when the
tersebut bukan aset keuangan memburuk) asset is not a deteriorated financial asset) or
atau terhadap biaya perolehan diamortisasi to the amortized cost of a liability.
dari liabilitas.
Untuk aset keuangan yang memburuk For financial assets that have deteriorated
setelah pengakuan awal, pendapatan after 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.
Untuk aset keuangan yang telah For financial assets that have deteriorated at
memburuk pada saat pengakuan awal, initial recognition, interest income is
pendapatan bunga dihitung dengan calculated by applying the effective interest
menerapkan tingkat bunga efektif terhadap rate to the amortized cost of the financial
biaya perolehan diamortisasi dari aset assets. If the asset no longer deteriorates,
keuangan tersebut. Jika aset tersebut tidak the calculation of interest income will still be
lagi memburuk, maka perhitungan calculated by applying the effective interest
pendapatan bunga akan tetap dihitung rate to the amortized cost of the financial
dengan menerapkan tingkat bunga efektif asset.
terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut.
75
Page 79
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
BRI dan entitas anak mereklasifikasi aset BRI and subsidiaries reclassifies financial
keuangan jika dan hanya jika, model bisnis assets if and only if, the business model for
untuk pengelolaan aset keuangan managing financial assets changes. There
berubah. Tidak terdapat reklasifikasi untuk is no reclassification for financial liabilities.
liabilitas keuangan.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and
dilakukan saling hapus dan nilai netonya the net amount is presented in the
disajikan dalam laporan posisi keuangan consolidated statement of financial position
konsolidasian jika dan hanya jika BRI dan if and only if, BRI and its subsidiaries has
entitas anak memiliki hak yang a legal right to offset the recognized
berkekuatan hukum untuk melakukan amounts and intends either to settle on
saling hapus atas jumlah yang telah diakui a net basis or to realize the asset and settle
tersebut dan adanya maksud untuk the liability simultaneously.
menyelesaikan secara neto atau untuk
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan dan contingent on future events and must be
harus dapat dipaksakan di dalam situasi enforceable in the normal course of
bisnis yang normal, peristiwa kegagalan business, event of default, or bankruptcy of
atau kebangkrutan dari entitas atas seluruh the entity over all the counterparties.
pihak lawan.
Pendapatan dan beban disajikan dalam Income and expenses are presented on
jumlah neto hanya jika diperkenankan oleh a net basis only when permitted by
Standar Akuntansi Keuangan Indonesia. the Indonesian Financial Accounting
Standards.
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah financial liability is the amount of the
jumlah aset keuangan atau liabilitas financial asset or financial liability measured
keuangan yang diukur pada saat at initial recognition, less principal
pengakuan awal dikurangi pembayaran repayments, plus or minus the cumulative
pokok pinjaman, ditambah atau dikurangi amortization using the effective interest rate
amortisasi kumulatif menggunakan metode method calculated from the difference
suku bunga efektif yang dihitung dari between the amount at initial recognition
selisih antara nilai pengakuan awal dan and the amount at maturity, less any
nilai jatuh temponya dan dikurangi impairment.
penurunan nilai.
76
Page 80
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be
untuk menjual suatu aset atau harga yang received to sell an asset or paid to transfer
akan dibayar untuk mengalihkan suatu a liability in an orderly transaction between
liabilitas dalam transaksi teratur antara market participants at the measurement
pelaku pasar pada tanggal pengukuran. date.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the assumption that the transaction to sell
mengalihkan liabilitas terjadi: an asset or to transfer a liability takes place
either:
Di pasar utama untuk aset dan liabilitas In the principal market for the assets
tersebut; atau and liabilities; or
Jika tidak terdapat pasar utama, di In the absence of a principal market, in
pasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan determining the price of the asset and
asumsi bahwa pelaku pasar bertindak liability assuming that market participants
dalam kepentingan ekonomik terbaiknya. act in their own best economic interest.
BRI dan entitas anak menggunakan teknik BRI and its subsidiaries use valuation
penilaian yang sesuai dalam keadaan dan techniques that are appropriate in the
dimana data yang memadai tersedia untuk circumstances and for which sufficient
mengukur nilai wajar, memaksimalkan data are available to measure fair value,
penggunaan input yang dapat diobservasi maximizing the use of relevant observable
yang relevan, dan meminimalkan inputs and minimizing the use of
penggunaan input yang tidak dapat unobservable inputs.
diobservasi.
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities for which fair value
diukur atau diungkapkan dalam laporan is measured or disclosed in the
keuangan konsolidasian dapat consolidated financial statement are
dikategorikan pada level hierarki nilai wajar, classified within a fair value hierarchy,
berdasarkan tingkatan input terendah yang based on the lowest input level significant
signifikan atas pengukuran nilai wajar to the overall fair value measurement:
secara keseluruhan:
Level 1: Harga kuotasian (tanpa Level 1: Quoted prices (unadjusted)
penyesuaian) di pasar aktif in active markets for identical
untuk aset atau liabilitas yang assets or liabilities accessible
identik yang dapat diakses at the measurement date.
pada tanggal pengukuran.
Level 2: Input selain harga kuotasian Level 2: Inputs other than quoted
yang termasuk dalam level 1 prices included in level 1 for
yang dapat diobservasi the assets and liabilities,
untuk aset dan liabilitas, baik which is directly or indirectly
secara langsung atau tidak observable.
langsung.
Level 3 : Input yang tidak dapat Level 3: Unobservable inputs for the
diobservasi untuk aset dan assets and liabilities.
liabilitas.
77
Page 81
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Untuk aset dan liabilitas yang diakui pada For assets and liabilities recognized in the
laporan keuangan konsolidasian secara consolidated financial statement on
berulang, BRI dan entitas anak a recurring basis, BRI and subsidiaries
menentukan apakah terjadi transfer antara determine whether transfers have
level di dalam hierarki dengan cara occurred between levels in the hierarchy
mengevaluasi kategori (berdasarkan input by re-assess the categories (based on the
level terendah yang signifikan dalam lowest input level significant to the fair
pengukuran nilai wajar) setiap akhir value measurement) at the end of each
periode pelaporan. reporting period.
BRI dan entitas anak untuk tujuan For the fair value disclosures purposes,
pengungkapan nilai wajar telah BRI and subsidiaries have determined the
menentukan kelas aset dan liabilitas classes of assets and liabilities based on
berdasarkan sifat, karakteristik, risiko aset the nature, characteristics, risks of the
dan liabilitas, dan level hierarki nilai wajar asset and liability, and the level of the fair
(Catatan 40). value hierarchy (Note 40).
(x) Aset keuangan sukuk (x) Sukuk financial assets
Berdasarkan PSAK No. 410, BRI dan Based on SFAS No. 410, BRI and
entitas anak menentukan klasifikasi subsidiaries determine the classification of
investasi pada sukuk sebagai berikut: investment in sukuk as follows:
a. Diukur pada biaya perolehan a. Measured at acquisition cost
Investasi tersebut dimiliki dalam suatu The investment is owned in
model usaha yang bertujuan utama a business model whose main
untuk memperoleh arus kas purpose is to obtain contractual cash
kontraktual dan terdapat persyaratan flows and there are contractual
kontraktual dalam menentukan requirements in determining
tanggal tertentu atas pembayaran a certain date for the payment of
pokok dan atau hasilnya. principal and/or results.
Biaya perolehan sukuk termasuk Sukuk acquisition costs include
biaya transaksi, dan selisih antara transaction costs, and the difference
biaya perolehan dan nilai nominal between acquisition cost and par
diamortisasi secara garis lurus value is amortized in a straight line
selama jangka waktu sukuk dan over the term of the sukuk and
diakui dalam laba rugi. recognized in profit and loss.
b. Diukur pada nilai wajar melalui b. Measured at fair value through other
penghasilan komprehensif lain comprehensive income
Investasi tersebut dimiliki dalam suatu The investment is owned in
model usaha yang bertujuan utama a business model whose main
untuk memperoleh arus kas purpose is to obtain contractual cash
kontraktual dan melakukan penjualan flow and make sukuk sales, there are
sukuk, terdapat persyaratan contractual requirements in
kontraktual dalam menentukan determining a certain date for the
tanggal tertentu atas pembayaran payment of principal and/or proceeds.
pokok dan atau hasilnya.
78
Page 82
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(lanjutan) (continued)
(x) Aset keuangan sukuk (lanjutan) (x) Sukuk financial assets (continued)
Berdasarkan PSAK No. 410, BRI dan Based on SFAS No. 410, BRI and
entitas anak menentukan klasifikasi subsidiaries determine the classification of
investasi pada sukuk sebagai berikut investment in sukuk as follows (continued):
(lanjutan):
b. Diukur pada nilai wajar melalui b. Measured at fair value through other
penghasilan komprehensif lain comprehensive income
Biaya perolehan sukuk termasuk Sukuk acquisition costs include
biaya transaksi, dan selisih antara transaction costs, and the difference
biaya perolehan dan nilai nominal between acquisition cost and par
diamortisasi secara garis lurus value is amortized in a straight line
selama jangka waktu sukuk dan over the term of the sukuk and
diakui dalam laba rugi. recognized in profit and loss.
Keuntungan atau kerugian dari The gain or loss from the change in
perubahan nilai wajar diakui dalam fair value is recognized in other
penghasilan komprehensif lain comprehensive income after
setelah memperhitungkan saldo accounting for the balance of the
selisih biaya perolehan dan nilai difference between acquisition cost
nominal yang belum diamortisasi dan and unamortized par value and the
saldo akumulasi keuntungan atau accumulated balance of the gain or
kerugian nilai wajar yang telah diakui loss of fair value that has been
dalam penghasilan komprehensif lain recognized in other previous
sebelumnya. Ketika investasi sukuk comprehensive income. When sukuk
dihentikan pengakuannya, akumulasi investments derecognized,
keuntungan atau kerugian yang accumulated gains or losses
sebelumnya diakui dalam previously recognized in other
penghasilan komprehensif lain comprehensive income are
direklasifikasi ke laba rugi. reclassified to profit and loss.
c. Diukur pada nilai wajar melalui laba rugi c. Measured at fair value through profit
and loss
Biaya perolehan sukuk tidak termasuk The cost of sukuk acquisition does not
biaya transaksi, dan selisih antara nilai include transaction costs, and the
wajar dan jumlah tercatat diakui dalam difference between fair value and
laba rugi. carrying amount is recognized in profit
and loss.
79
Page 83
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Transaksi dengan pihak-pihak berelasi d. Transactions with related parties
BRI dan entitas anaknya melakukan transaksi BRI and subsidiaries engage in transactions
dengan pihak-pihak berelasi seperti yang with related parties as defined in SFAS No. 224
didefinisikan dalam PSAK No. 224 tentang on “Related Parties Disclosures”.
“Pengungkapan Pihak-pihak Berelasi".
Suatu pihak dianggap berelasi dengan BRI dan A party is considered related parties to BRI and
entitas anak jika: subsidiaries if:
1) Secara langsung atau tidak langsung yang 1) Directly or indirectly, through one or more
melalui satu atau lebih perantara, suatu intermediaries, a party (i) controls, or is
pihak (i) mengendalikan, atau dikendalikan controlled by, or is under common control
oleh, atau berada di bawah pengendalian with BRI and subsidiaries; (ii) has an
bersama, dengan BRI dan entitas anak; (ii) interest in BRI and subsidiaries that
memiliki kepentingan dalam BRI dan entitas provides significant influence on BRI and
anak yang memberikan pengaruh signifikan subsidiaries; or (iii) has joint control over
atas BRI dan entitas anak; atau (iii) memiliki BRI and subsidiaries;
pengendalian bersama atas BRI dan entitas
anak;
2) Suatu pihak yang berada dalam kelompok 2) It is a related entity with BRI and
usaha yang sama dengan BRI dan entitas subsidiaries;
anak;
3) Suatu pihak adalah ventura bersama di 3) It is a joint venture in which BRI and
mana BRI dan entitas anak sebagai subsidiaries have ventured in;
venturer;
4) Suatu pihak adalah anggota dari personil 4) It is a member of key management
manajemen kunci BRI dan entitas anak; personnel in BRI and subsidiaries or the
parent entity;
5) Suatu pihak adalah anggota keluarga dekat 5) It is a close family member of the individual
dari individu yang diuraikan dalam butir (1) described in clause (1) or (4);
atau (4);
6) Suatu pihak adalah entitas yang 6) It is an entity that is controlled, jointly
dikendalikan, dikendalikan bersama atau controlled or significantly influenced by or
dipengaruhi signifikan oleh atau untuk for whom has significant voting rights in
dimana hak suara signifikan pada beberapa several entities, directly or indirectly, by the
entitas, langsung maupun tidak langsung, individual described in clause (4) or (5); and
individu seperti diuraikan dalam butir (4)
atau (5); dan
7) Suatu pihak adalah suatu program imbalan 7) It is a post-employment benefit plan for the
pasca kerja untuk imbalan kerja dari BRI employees benefit of either BRI and
dan entitas anak atau entitas yang terkait subsidiaries or entities related to BRI and
dengan BRI dan entitas anak. subsidiaries.
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are carried out
berdasarkan persyaratan yang disetujui oleh based on terms agreed between both parties,
kedua belah pihak, yang mungkin tidak sama which may not be the same as other
dengan transaksi lain yang dilakukan dengan transactions carried out with unrelated parties.
pihak-pihak yang tidak berelasi.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan notes to the consolidated financial statement
konsolidasian yang relevan dan rinciannya telah and the details have been presented in Note 44
disajikan dalam Catatan 44 atas laporan to the consolidated financial statements.
keuangan konsolidasian.
80
Page 84
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan financial assets
BRI dan entitas anak mengakui cadangan BRI and subsidiaries recognize the allowance
kerugian penurunan nilai pada instrumen for expected credit losses on financial
keuangan yang tidak diukur pada nilai wajar instruments that are not measured at fair value
melalui laba rugi. through profit or loss.
BRI dan entitas anak mengukur cadangan BRI and subsidiaries measure the allowance for
kerugian penurunan nilai sejumlah kerugian losses for the lifetime of an expected credit loss,
kredit ekspektasian seumur hidup, kecuali untuk except for the following, which are measured
hal berikut, diukur sejumlah kerugian kredit according to 12 months expected credit loss:
ekspektasian 12 bulan:
a. Instrumen utang yang memiliki risiko kredit a. Debt instruments that have low credit risk at
rendah pada tanggal pelaporan; dan the reporting date; and
b. Instrumen keuangan lainnya yang risiko b. Other financial instruments for which credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
BRI dan entitas anak menganggap instrumen BRI and subsidiaries consider debt instruments
utang memiliki risiko kredit yang rendah ketika to have low credit risk when the credit risk rating
peringkat risiko kreditnya setara dengan definisi is at par with the globally accepted definition of
investment grade yang dipahami secara global. investment grade.
Kerugian kredit ekspektasian 12 bulan adalah The 12 months expected credit loss is part of the
bagian dari kerugian kredit ekspektasian expected credit loss throughout its lifetime that
sepanjang umurnya yang merepresentasikan represents an expected credit loss arising from
kerugian kredit ekspektasian yang timbul dari a default on financial instruments that might
peristiwa gagal bayar instrumen keuangan yang occur 12 months after reporting date.
mungkin terjadi dalam 12 bulan setelah tanggal
pelaporan.
Kerugian yang terjadi diakui pada laporan laba The loss that occurred is recognized in the
rugi dan penghasilan komprehensif lain consolidated statements of profit or loss and
konsolidasian dan dicatat pada akun cadangan other comprehensive income and recorded on
kerugian penurunan nilai sebagai pengurang the allowance account for impairment losses as
terhadap aset keuangan yang dicatat pada a deduction for financial assets recorded at
biaya perolehan diamortisasi. Jika pada suatu amortized costs. If in the following period, the
periode berikutnya, jumlah kerugian penurunan amount of impairment losses decreases and the
nilai berkurang dan pengurangan tersebut dapat deduction can be objectively attributed to events
dikaitkan secara objektif pada peristiwa yang that occur after the impairment is recognized
terjadi setelah penurunan nilai diakui (seperti (such as the increase in the debtor or issuer's
meningkatnya peringkat kredit debitur atau credit rating), then the previously recognized
penerbit) maka kerugian penurunan nilai yang impairment loss must be recovered, by adjusting
sebelumnya diakui harus dipulihkan dengan the allowance account. The amount of recovery
menyesuaikan akun cadangan. Jumlah of financial assets is recognized in the
pemulihan aset keuangan diakui pada laporan consolidated statements of profit or loss and
laba rugi dan penghasilan komprehensif lain other comprehensive income in the current
konsolidasian pada periode berjalan. period.
81
Page 85
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Cadangan kerugian penurunan nilai untuk Expected credit losses for debt instruments
instrumen utang yang diukur pada nilai wajar measured at fair value through other
melalui penghasilan komprehensif lain tidak comprehensive income do not reduce the
mengurangi nilai tercatat di dalam aset carrying value in financial assets in the
keuangan di laporan posisi keuangan consolidated statements of financial position,
konsolidasian, yaitu nilai wajar. Cadangan i.e. fair value. Expected credit losses are
kerugian penurunan nilai diakui sebagai recognized as an increase in other
penambah dari penghasilan komprehensif comprehensive income in the statement of
lainnya di dalam laporan posisi keuangan. financial position.
Instrumen ekuitas yang diukur pada nilai wajar Equity instruments measured at fair value are not
tidak dilakukan penilaian penurunan nilai sesuai assessed for impairment in accordance with
PSAK No. 109. SFAS No. 109.
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 yang weighted probability of a credit loss measured
diukur sebagai berikut: as follows:
Aset keuangan yang tidak memburuk pada Financial assets that do not 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
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (i.e. the
selisih antara arus kas yang terutang kepada difference between the cash flows owed to
BRI dan entitas anak sesuai dengan kontrak the BRI and subsidiaries in accordance with
dan arus kas yang diperkirakan akan the contract and the cash flows expected to
diterima oleh BRI dan entitas anak); be received by the BRI and subsidiaries);
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 value
masa depan yang diestimasi; of estimated future cash flows;
Komitmen pinjaman yang belum ditarik, Undisbursed loan commitments, expected
kerugian kredit ekspektasian diukur sebesar credit losses are measured at the difference
selisih antara nilai kini jumlah arus kas jika between the present value of the amount of
komitmen ditarik dan arus kas yang cash flow if the commitments is withdrawn
diperkirakan akan diterima oleh BRI dan and the cash flow expected to be received by
entitas anak; dan the Bank;
Kontrak jaminan keuangan, kerugian kredit 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.
82
Page 86
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang Direstrukturisasi Restructured Financial Asset
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 financial
yang ada diganti dengan yang baru karena assets are replaced with new ones due to the
kesulitan keuangan peminjam, maka dilakukan borrower’s financial difficulties, an assessment
penilaian apakah aset keuangan yang ada is made whether recognition of existing financial
harus dihentikan pengakuannya dan kerugian assets must be derecognized and expected
kredit ekspektasian diukur sebagai berikut: credit losses measured as follows:
Jika restrukturisasi tidak mengakibatkan If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing assets,
maka arus kas yang diperkirakan yang then the estimated cash flows arising from
timbul dari aset keuangan yang dimodifikasi the modified financial assets are included in
dimasukkan dalam perhitungan kekurangan the calculation of cash shortages of existing
kas dari aset yang ada. assets.
Jika restrukturisasi akan menghasilkan If the restructuring will result in
penghentian pengakuan aset yang ada, a derecognition of the existing assets, the
maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as the
sebagai arus kas akhir dari aset keuangan final cash flow of the existing financial assets
yang ada pada saat penghentian at the time of derecognition. This amount is
pengakuannya. Jumlah ini dimasukkan included in the calculation of cash shortages
dalam perhitungan kekurangan kas dari aset from existing financial assets which are
keuangan yang ada yang didiskontokan dari discounted from the date of derecognition to
tanggal penghentian pengakuan ke tanggal the reporting date using the original effective
pelaporan menggunakan suku bunga efektif interest rate of the existing financial assets.
awal dari aset keuangan yang ada.
Aset Keuangan yang Memburuk Deteriorated Financial Asset
Pada setiap tanggal pelaporan, BRI dan entitas At each reporting date, BRI and subsidiaries
anak menilai apakah aset keuangan yang assess whether the financial assets recorded at
dicatat pada biaya perolehan diamortisasi dan amortized cost and the financial assets of debt
aset keuangan instrumen utang yang dicatat instruments which are recorded at fair value
pada nilai wajar melalui penghasilan through other comprehensive income are
komprehensif lain mengalami penurunan nilai impaired (deteriorated) in credit value. Financial
kredit (memburuk). Aset keuangan memburuk assets deteriorate when one or more events that
ketika satu atau lebih peristiwa yang memiliki have an adverse effect on the estimated future
dampak merugikan atas estimasi arus kas masa cash flows of the financial assets have occurred.
depan dari aset keuangan telah terjadi.
Bukti bahwa aset keuangan mengalami Evidence that financial assets are impaired
penurunan nilai kredit (memburuk) termasuk (deteriorated) credit value including observable
data yang dapat diobservasi mengenai peristiwa data regarding the following events:
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 gagal Breach of contract, such as a default or
bayar atau peristiwa tunggakan; arrears;
83
Page 87
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bukti bahwa aset keuangan mengalami Evidence that financial assets are impaired
penurunan nilai kredit (memburuk) termasuk (deteriorated) credit value including observable
data yang dapat diobservasi mengenai peristiwa data regarding the following events (continued):
berikut ini (lanjutan):
Pihak pemberi pinjaman, untuk alasan The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in relation to the financial difficulties
dengan kesulitan keuangan yang dialami experienced by the borrower, has given
pihak peminjam, telah memberikan konsesi concessions to the borrower which is not
pada pihak peminjam yang tidak mungkin possible if the borrower does not experience
diberikan jika pihak peminjam tidak such difficulties;
mengalami kesulitan tersebut;
Terjadi kemungkinan bahwa pihak peminjam It is probable that the borrower will enter
akan dinyatakan pailit atau melakukan bankruptcy or other financial reorganization;
reorganisasi keuangan lainnya;
Hilangnya pasar aktif dari aset keuangan Loss of an active market for financial assets
akibat kesulitan keuangan; due to financial difficulties;
Pembelian atau penerbitan aset keuangan Purchase or issuance of financial assets at a
dengan diskon sangat besar yang very large discount reflecting credit losses
mencerminkan kerugian kredit yang terjadi; incurred; or
atau
Sulit untuk mengidentifikasi peristiwa diskrit It is difficult to identify a single discrete event,
tunggal, namun demikian, dampak however, the combined impact of multiple
kombinasi dari beberapa peristiwa dapat events can cause financial assets to
menyebabkan aset keuangan mengalami experience a decrease in credit value.
penurunan nilai kredit.
Aset Keuangan yang Dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk financial assets – POCI
Aset keuangan dikategorikan sebagai POCI Financial assets are categorized 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 penyisihan 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 estimated credit losses for the entire
sepanjang umurnya. Selanjutnya, perubahan lifetime. Furthermore, changes in credit losses
kerugian kredit sepanjang umurnya, apakah over their lifetime, whether positive or negative,
positif atau negatif, diakui dalam laporan laba are recognized in the statement of profit or loss
rugi sebagai bagian dari penyisihan kerugian as part of the allowance for credit losses.
kredit.
84
Page 88
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
BRI dan entitas anak melakukan pembagian BRI and its subsidiaries classify financial assets
aset keuangan atas Stage 1, Stage 2, Stage 3, on Stage 1, Stage 2, Stage 3 and POCI, as
dan POCI, sebagai berikut: follows:
Stage 1 : Mencakup instrumen keuangan Stage 1: Includes financial instruments that
yang tidak memiliki peningkatan do not have a significant increase
risiko kredit secara signifikan sejak in credit risk since initial recognition
pengakuan awal atau memiliki or have low credit risk as of the
risiko kredit rendah pada tanggal reporting date. For these financial
pelaporan. Untuk instrumen- instruments, a 12 months ECL
instrumen keuangan ini akan calculation will apply. Financial
berlaku perhitungan ECL 12 bulan. assets in Stage 1 include facilities
Aset keuangan di dalam Stage 1 where credit risk has improved and
termasuk fasilitas dimana risiko financial assets can be reclassified
kredit telah membaik dan aset from Stage 2.
keuangan dapat direklasifikasi dari
Stage 2.
Stage 2 : Mencakup instrumen keuangan Stage 2: Includes financial instruments that
yang mengalami peningkatan risiko have experienced an increase in
kredit sejak pengakuan awal credit risk since the initial
(kecuali BRI dan entitas anak recognition (unless BRI and its
merasa risiko kredit tergolong subsidiaries consider the credit risk
rendah pada tanggal pelaporan) is relatively low as of the reporting
namun belum terbukti adanya bukti date), but there has been no
penurunan nilai secara objektif. evidence of an objective
Untuk instrumen-instrumen ini impairment. For these instruments,
akan berlaku perhitungan ECL a lifetime ECL calculation will
Seumur Hidup. ECL Seumur Hidup apply. Lifetime ECL is the expected
adalah kerugian kredit credit loss of all possible default
ekspektasian yang diharapkan dari events during the estimated life of
semua kejadian gagal bayar yang the financial instrument. Stage 2
mungkin terjadi selama perkiraan also includes facilities where credit
umur dari instrumen keuangan risk has improved and financial
tersebut. Stage 2 juga mencakup assets have been reclassified from
fasilitas dimana risiko kedit telah Stage 3.
membaik dan aset keuangan telah
direklasifikasi dari Stage 3.
Stage 3 : Mencakup instrumen keuangan Stage 3 : Includes financial instruments that
yang telah terbukti mengalami have been objectively impaired as
penurunan nilai secara objektif of the reporting date. This
pada tanggal pelaporan. Kelompok classification usually consists of
ini biasanya terdiri atas debitur debtors who have defaulted. BRI
yang mengalami gagal bayar. BRI and its subsidiaries record lifetime
dan entitas anak mencatat ECL allowances.
cadangan ECL Seumur Hidup.
85
Page 89
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
BRI dan entitas anak melakukan pembagian BRI and its subsidiaries classify financial assets
aset keuangan atas Stage 1, Stage 2, Stage 3, on Stage 1, Stage 2, Stage 3 and POCI, as
dan POCI, sebagai berikut (lanjutan): follows (continued):
POCI : Aset POCI adalah aset POCI : POCI assets are financial assets
keuangan yang mengalami that experience impairment based
penurunan nilai berdasarkan on credit risk assessment at the
penilaian risiko kredit pada time of initial recognition. The asset
saat pengakuan awal. Aset is recorded at fair value at the time
tersebut dicatat pada nilai of initial recognition, and interest
wajar pada saat pengakuan income will be further recognized
awal, dan pendapatan bunga based on the adjusted effective
akan diakui selanjutnya interest rate method. ECL
berdasarkan metode suku allowances are only recorded or
bunga efektif yang reversed if there are further
disesuaikan. Cadangan ECL changes to expected credit losses.
hanya dicatat atau dilepaskan
jika ada perubahan selanjutnya
pada kerugian kredit
ekspektasian.
Terdapat kriteria kualitatif dan kuantitatif untuk There are qualitative and quantitative criteria to
memastikan aset keuangan tercakup dalam ensure financial assets are covered in certain
stage tertentu. stages.
Perhitungan penurunan nilai secara individual Individual impairments are calculated for
dilakukan untuk aset keuangan yang signifikan significant financial assets that have
dan pernah mengalami gagal bayar ataupun experienced default or restructuring. Aside from
restrukturisasi. Selain itu, perhitungan individual impairment, the impairment will be
penurunan nilai akan dilakukan secara kolektif. calculated collectively.
Penurunan nilai individual Individual impairment
Metode perhitungan penurunan nilai secara The calculation method of individual impairment
individual akan mempertimbangkan 3 (tiga) will take into account 3 (three) possible return
skenario kemungkinan pengembalian, yaitu: scenarios, namely: (i) the base scenario, (ii) the
(i) skenario dasar (Base), (ii) skenario buruk bad scenario, and (iii) the worst-case scenario.
(Bad), dan (iii) skenario terburuk (Worst). Scenario creation is done using discounted cash
Pembuatan skenario dilakukan dengan flow (DCF) method and considering confidence
menggunakan metode discounted cash flow level that describes the condition of the industry
(DCF) dan mempertimbangkan confidence level and related companies. ECL generated by each
yang menggambarkan kondisi industri dan scenario will later be weighted against the
perusahaan terkait. Nantinya ECL yang weight of the scenario that has been set.
dihasilkan oleh masing-masing skenario akan
dirata-ratakan secara tertimbang terhadap
bobot skenario yang telah diatur.
86
Page 90
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penurunan nilai kolektif Collective impairment
Evaluasi penurunan nilai secara kolektif The collective impairment evaluation is based
didasarkan pada konsep Probability of Default on the concepts of Probability of Default (PD),
(PD), Loss Given Default (LGD), dan Exposure Loss Given Default (LGD), and Exposure at
at Default (EAD) yang mempertimbangkan Default (EAD) that consider information from
informasi masa lalu, terkini, dan masa past, current, and future events.
mendatang.
BRI dan entitas anak menggunakan model BRI and its subsidiaries use the (i) Scalar
(i) Skalar Bayesian, (ii) Credit Index dan (iii) Bayesian model, (ii) Credit Index, and
Vasicek maupun pendekatan lainnya dalam (iii) Vasicek and other approaches in
menentukan nilai PD dari setiap debitur. determining the PD value of each debtor.
BRI dan entitas anak menggunakan metode BRI and its subsidiaries use the (i) Historical,
(i) Historical, (ii) Diminish Balance dan (iii) Value (ii) Diminish Balance, and (iii) Value to Loan
to Loan dalam menentukan nilai LGD dari setiap methods in determining the LGD value of each
debitur. LGD menggambarkan persentase debtor. LGD describes the nominal percentage
nominal fasilitas yang tidak akan dapat of facilities that the Bank will not be able to cover
di-recover oleh Bank terhadap debitur default. against defaulted debtors. LGD is usually
LGD biasa dihitung dengan 1-Recovery Rate. calculated with a 1-Recovery Rate. Recovery
Recovery rate dihitung mempertimbangkan rate is calculated considering the Time Value of
Time Value of Money dari pengembalian dari Money from the return of the obligation that has
kewajiban yang telah default. Tingkat suku defaulted. The interest rate used to calculate the
bunga yang digunakan untuk menghitung Time Time Value of Money from Recovery is the initial
Value of Money dari Recovery adalah EIR awal. Effective Interest Rate (EIR).
EAD merupakan estimasi nilai buku pada saat Exposure at Default (EAD) is an estimation of
terjadi gagal bayar, dengan mempertimbangkan the book value at the time of default, which
arus kas instrumen keuangan terkait, serta considers the cash flow of relevant financial
kemungkinan penarikan tambahan dari limit instruments, as well as the possibility of
kredit sampai dengan tanggal gagal bayar. EAD additional withdrawals from the credit limit up to
juga mempertimbangkan jadwal pembayaran the date of default. EAD also considers payment
dan amortisasi serta perubahan dalam utilisasi schedules and amortization as well as changes
saldo yang belum ditarik menjelang terjadinya in the utilization of undrawn loan facilities ahead
kegagalan bayar. Pemodelan EAD akan of the default. EAD modeling is conducted
dilakukan berdasarkan karakteristik dari based on the characteristics of related financial
instrumen keuangan terkait, yang dibagi ke instruments, which are divided into several
dalam beberapa kategori: (i) kredit angsuran, categories: (i) installment credits, (ii) revolving
(ii) kredit revolving, (iii) trade finance, dan credits, (iii) trade finance, and (iv) treasury.
(iv) treasury.
87
Page 91
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Pengukuran ECL berdasarkan PSAK No. 109 ECL measurements based on SFAS No. 109
mewajibkan BRI dan entitas anak untuk require the Bank to model ECL according to
memodelkan ECL sesuai dengan skenario existing forward-looking scenarios, taking into
forward-looking yang ada, dengan account the possibilities of economic conditions.
mempertimbangkan kemungkinan ekonomi baik Therefore, the ECL value generated by the Bank
dan buruk. Oleh karena itu, nilai ECL yang must be based on the probability results of three
dihasilkan BRI dan entitas anak harus scenarios (normal economic cases, good and
berdasarkan hasil probabilitas dari tiga skenario bad). PD will be calculated according to three
(kasus ekonomi normal, baik, dan buruk). PD scenarios with macro-economic values
akan dihitung menurut tiga skenario dengan nilai according to those scenarios. The weight of
makro-ekonomi sesuai dengan skenario- good, normal, and bad scenarios can be
skenario tersebut. Bobot dari skenario baik, adjusted in line with changes in economic
normal dan buruk dapat disesuaikan seiring conditions and BRI and subsidiaries’ discretion.
dengan perubahan kondisi ekonomi dan diskresi
BRI dan entitas anak.
Penyajian Penyisihan Kerugian Kredit Presentation of Expected Credit Loss Allowance
Ekspektasian dalam Laporan Posisi Keuangan in Statement of Financial Position
Penyisihan kerugian kredit ekspektasian The allowance for expected credit loss is
disajikan dalam laporan posisi keuangan presented in the statement of financial position
sebagai berikut: as follow:
Aset keuangan yang diukur pada biaya For financial assets measured at amortized
perolehan diamortisasi, cadangan kerugian cost, allowance for expected credit losses is
penurunan nilai disajikan sebagai pengurang presented as a deduction from the gross
dari jumlah tercatat bruto aset; carrying amount of the asset;
Komitmen pinjaman dan kontrak jaminan For loan commitments and financial
keuangan, umumnya penyisihan kerugian guarantee contracts, generally allowance for
kredit ekspektasian disajikan sebagai expected credit losses is presented as a
provisi; dan provision; and
Instrumen utang yang diukur pada nilai wajar For debt instruments measured at fair value
melalui penghasilan komprehensif lain, through other comprehensive income,
cadangan kerugian penurunan nilai tidak allowance for expected loan losses are not
diakui dalam laporan posisi keuangan recognized in the statement of financial
sebagai pengurang nilai tercatat karena position as a deduction in carrying value
jumlah tercatat dari aset-aset ini adalah nilai because the carrying amounts of these
wajarnya. Namun demikian, cadangan assets are their fair values. However,
kerugian penurunan nilai diungkapkan dan allowance for expected loan losses is
diakui dalam penghasilan komprehensif lain disclosed and recognized in other
dalam laporan posisi keuangan comprehensive income in consolidated
konsolidasian. statement of financial position.
88
Page 92
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penghapusan Write-off
Pinjaman dan instrumen utang dihapusbukukan Loans and debt instruments are written off when
ketika tidak ada prospek yang realistis untuk there is no realistic prospect of recovering
memulihkan aset keuangan secara keseluruhan financial assets in whole or in part. This
atau secara parsial. Hal ini pada umumnya generally occurs when the BRI and subsidiaries
terjadi ketika BRI dan entitas anak menentukan determines that the borrower does not have
bahwa peminjam tidak memiliki aset atau assets or sources of income that can generate
sumber penghasilan yang dapat menghasilkan sufficient cash flow to pay the amount written off.
arus kas yang cukup untuk membayar jumlah However, the written off financial assets can still
yang dihapusbukukan. Namun demikian, aset be carried out in accordance with the BRI and
keuangan yang dihapusbukukan masih bisa subsidiaries’ mitigation procedures in order to
dilakukan tindakan penyelamatan sesuai recover the amount due.
dengan prosedur BRI dan entitas anak dalam
rangka pemulihan jumlah yang jatuh tempo.
f. Giro pada Bank Indonesia dan bank lain f. Current account with Bank Indonesia and
other bank
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are recognized at amortized cost
diamortisasi menggunakan metode suku using the effective interest rate method minus
bunga efektif dikurangi cadangan kerugian the allowance for impairment losses. Current
penurunan nilai. Giro pada Bank Indonesia dan accounts with Bank Indonesia and other banks
bank lain diklasifikasikan sebagai biaya are classified as amortized cost.
perolehan diamortisasi.
g. Penempatan pada Bank Indonesia dan g. Placement with Bank Indonesia and other
lembaga keuangan lain Financial Institutions
Penempatan pada Bank Indonesia dan lembaga Placements with Bank Indonesia and other
keuangan lain adalah penanaman dana pada Financial Institutions are investment funds in
Bank Indonesia berupa Deposit Facility, dan Bank Indonesia in the form of Deposit Facility
Term Deposit, sedangkan penempatan dana and Term Deposits, while placement of funds to
pada bank lain merupakan penanaman dana other financial institutions are investment in the
dalam bentuk penempatan pada pasar uang form of placement in the money market (Inter-
(inter-bank call money), deposito berjangka, bank call money), time deposits, deposit on call,
deposit on call, banker’s acceptance, dan banker’s acceptance, and margin deposit.
margin deposit.
Penempatan pada Bank Indonesia dan lembaga Placements with Bank Indonesia and other
keuangan dinyatakan sebesar biaya perolehan Financial Institutions are stated at amortized
diamortisasi menggunakan metode suku bunga cost using the effective interest rate method
efektif dikurangi cadangan kerugian penurunan minus the allowance for impairment losses. The
nilai. Penempatan pada Bank Indonesia dan placements with Bank Indonesia and other
lembaga keuangan lain diklasifikasikan masing- Financial Institutions are classified respectively
masing sebagai biaya perolehan diamortisasi. as amortized cost.
89
Page 93
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Efek-efek h. Securities
Efek-efek terdiri atas surat berharga yang Securities consist of securities traded in the
diperdagangkan di pasar uang dan modal money and capital market such as Bank
seperti Sertifikat Bank Indonesia, Sertifikat Bank Indonesia Certificates, Sharia Bank Indonesia
Indonesia Syariah, Obligasi Pemerintah, Certificates, Government bonds, subordinated
obligasi subordinasi, unit penyertaan bonds, mutual fund units, Medium-Term Notes,
reksadana, Medium-Term Notes, U.S.Treasury U.S. Treasury Bonds, U.S. Treasury Bills,
Bonds, U.S Treasury Bills, Singapore Singapore Government Securities, Negotiable
Government Securities, Negotiable Certificate of Certificates of Deposit, Monetary Authority of
Deposits, Monetary Authority of Singapore Singapore (MAS) bills, Taiwan government
(MAS) bills, Obligasi Pemerintah Taiwan, dan Bonds, and other commercial bonds traded in
surat berharga komersial lainnya serta obligasi the stock exchange.
yang diperdagangkan di bursa efek.
Termasuk di dalam efek-efek adalah obligasi Securities include bonds issued by the
yang diterbitkan oleh Pemerintah yang tidak Government that are not related with the
terkait dengan program rekapitalisasi seperti recapitalization program such as Government
Surat Utang Negara (SUN), Surat Debentures (Surat Utang Negara or SUN),
Perbendaharaan Negara (SPN) dan obligasi Government Treasury Bills (Surat
Pemerintah dalam mata uang asing yang Perbendaharaan Negara or SPN) and
diperoleh melalui pasar perdana dan juga pasar Government bonds in foreign currency obtained
sekunder. from primary and secondary markets.
Efek-efek pada awalnya disajikan sebesar nilai Securities are initially recorded at fair value.
wajarnya. Setelah pengakuan awal, efek-efek After initial recognition, the securities are
dicatat sesuai dengan kategorinya yaitu biaya recorded based on its category at amortized
perolehan diamortisasi, nilai wajar melalui cost, fair value through other comprehensive
penghasilan komprehensif lain atau nilai wajar income, or fair value through profit or loss.
melalui laba rugi.
Penilaian efek-efek didasarkan atas Securities measurement are based on the
klasifikasinya sebagai berikut: following classification:
1) Efek-efek yang diklasifikasikan sebagai 1) Securities classified as amortized cost are
biaya perolehan yang diamortisasi diukur recorded at amortized acquisition cost
dengan biaya perolehan yang diamortisasi using effective interest rate method.
menggunakan metode suku bunga efektif. Interest income is recognized in the
Pendapatan bunga diakui dalam laporan consolidated statements profit or loss and
laba rugi dan penghasilan komprehensif other comprehensive income using the
lain konsolidasian menggunakan metode effective interest rate method.
suku bunga efektif.
2) Efek-efek yang diklasifikasikan sebagai 2) Securities classified as trading (fair value
nilai wajar melalui laba rugi (FVTPL) diukur through profit or loss) are stated at fair
dengan menggunakan nilai wajar. value. Gains and losses arising from
Keuntungan atau kerugian yang belum changes in fair value of Securities are
direalisasi akibat kenaikan atau penurunan recognized in the consolidated statements
nilai wajarnya disajikan dalam laporan laba of profit or loss and other comprehensive
rugi dan penghasilan komprehensif lain income. On the sale of a portfolio of
konsolidasian. Atas penjualan portofolio securities for fair value through profit and
efek-efek dan obligasi pemerintah untuk loss, the difference between the sale price
nilai wajar melalui laba rugi, perbedaan and purchase price is recognized as the
antara harga jual dengan harga beli gain or loss of sale in the year in which the
diakui sebagai keuntungan atau kerugian securities were sold.
penjualan pada tahun dimana efek-efek dan
obligasi pemerintah tersebut dijual.
90
Page 94
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Efek-efek (lanjutan) h. Securities (continued)
Penilaian efek-efek didasarkan atas Securities measurement are based on the
klasifikasinya sebagai berikut (lanjutan): following classification (continued):
3) Efek-efek yang diklasifikasikan sebagai 3) Securities classified as fair value through
nilai wajar melalui penghasilan other comprehensive income are stated at
komprehensif lain (FVTOCI) diukur dengan fair value. Interest income is recognized in
menggunakan nilai wajar. Pendapatan the consolidated statements of profit or loss
bunga diakui dalam laporan laba rugi dan and other comprehensive income by using
penghasilan komprehensif lain effective interest rate methods. Fair value
konsolidasian menggunakan metode suku changes are directly recognized
bunga efektif. Perubahan nilai wajar in equity until the securities are sold or
diakui langsung dalam ekuitas sampai efek- impaired, and cumulative gains and losses
efek dan obligasi pemerintah dijual atau which previously recognized in equity
mengalami penurunan nilai, dimana should be recognized in the consolidated
akumulasi keuntungan dan kerugian yang statements of profit or loss and other
sebelumnya diakui dalam ekuitas diakui comprehensive income.
dalam laporan laba rugi penghasilan
komprehensif lain konsolidasian.
i. Wesel ekspor dan tagihan lainnya i. Report bill and other receivables
Wesel ekspor dan tagihan lainnya adalah wesel Export bills and other receivables are export bills
ekspor yang dinegosiasikan secara diskonto that are negotiated on a discounted basis and
dan dijaminkan oleh bank lainnya sedangkan guaranteed by other banks while notes
wesel tagih merupakan tagihan ataupun receivable is a bill or billing document in the form
dokumen penagihan dalam bentuk wesel/bill of of a bill of exchange to the collectible
exchange kepada pihak tertagih/drawee atas party/drawee on the basis of a discount or
dasar diskonto ataupun suatu pembiayaan a particular financing. Export bills and other
tertentu. Wesel ekspor dan tagihan lainnya receivables are recorded at amortized costs
dicatat pada biaya perolehan diamortisasi after deducting allowance for impairment
setelah dikurangi cadangan kerugian penurunan losses.
nilai.
j. Kredit yang diberikan j. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent the granting of money or other
atau tagihan yang dapat dipersamakan dengan similar form of receivables under agreements or
itu, berdasarkan persetujuan atau kesepakatan borrowing and lending commitments with
pinjam-meminjam dengan debitur yang debtors, whereby the debtors are required to
mewajibkan debitur untuk melunasi utangnya repay their debts after a specified period of time
setelah jangka waktu tertentu dengan imbalan in return for interest.
bunga.
Kredit yang diberikan pada awalnya diukur pada Loans are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi transaction costs that are directly attributable
yang dapat diatribusikan secara langsung dan and incremental costs to obtain the financial
merupakan biaya tambahan untuk memperoleh assets and after the initial recognition measured
aset keuangan tersebut dan setelah pengakuan at amortized cost using the effective interest rate
awal diukur pada biaya perolehan diamortisasi method less allowance for impairment losses.
menggunakan metode suku bunga efektif
dikurangi dengan cadangan kerugian
penurunan nilai.
91
Page 95
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan diamortisasi.
Kredit dalam rangka pembiayaan bersama Syndicated loans are stated at the loans’
(kredit sindikasi) dinyatakan sebesar pokok principal amount to the extent of the risks borne
kredit sesuai dengan porsi risiko yang by BRI and subsidiaries.
ditanggung oleh BRI dan entitas anak.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of the
nilai yang lebih rendah antara nilai tercatat kredit carrying amount on the date of restructuring or
pada tanggal restrukturisasi atau nilai kini the present value of future cash receipts after
penerimaan kas masa depan setelah the restructuring. Losses resulting from the
restrukturisasi. Kerugian akibat selisih antara difference between the carrying amount on the
nilai tercatat kredit pada tanggal restrukturisasi date of restructuring and the present value of
dengan nilai tunai penerimaan kas masa depan future cash inflows after the restructuring are
setelah restrukturisasi diakui dalam laporan laba recognized in the consolidated statement of
rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income.
konsolidasian. Setelah restrukturisasi, semua After the restructuring, all future cash inflows
penerimaan kas masa depan yang ditetapkan specified by the new terms are recorded as
dalam persyaratan baru dicatat sebagai a principal payment of loans and interest income
pengembalian pokok kredit yang diberikan dan in accordance with the terms of the
pendapatan bunga sesuai dengan syarat-syarat restructuring.
restrukturisasi.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there is no realistic
tidak terdapat prospek yang realistis mengenai prospect of collections in the future and all
pengembalian di masa datang dan semua collateral have been sought to be realized or
jaminan telah diupayakan untuk direalisasi atau foreclosed. The uncollectible loans are written-
sudah diambil alih. Kredit yang tidak dapat off against the allowance for impairment losses.
dilunasi dihapusbukukan dengan mendebit Recovery for financial assets that have been
cadangan kerugian penurunan nilai. written-off is recognized in the consolidated
Penerimaan kembali atas aset keuangan yang statements of profit or loss and other
dihapusbuku diakui pada laporan laba rugi dan comprehensive income in the current year.
penghasilan komprehensif lain konsolidasian
pada tahun berjalan.
k. Pinjaman syariah k. Sharia loans
Pinjaman yang diberikan terutama terdiri dari These receivables consist of murabahah
piutang murabahah, pembiayaan mudharabah, receivables, mudharabah financing and
dan pembiayaan musyarakah. musyarakah financing.
Murabahah adalah akad jual beli antara Murabahah is a sale and purchase contract
nasabah dengan entitas anak, dimana entitas between the customer and subsidiary, whereby
anak membiayai kebutuhan konsumsi, investasi the subsidiary finance the consumption,
dan modal kerja nasabah yang dijual dengan investment and working capital needs of the
harga pokok ditambah dengan keuntungan yang customers that are sold with a principal price
diketahui dan disepakati bersama. Pembayaran plus a given margin that is mutually informed
atas pembiayaan ini dilakukan dengan cara and agreed. Payments on this financing is made
mengangsur dalam jangka waktu yang in installments for a specified period of time.
ditentukan.
92
Page 96
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Pinjaman syariah (lanjutan) k. Sharia loans (continued)
Piutang murabahah pada awalnya diukur pada Murabahah receivables are initially measured at
nilai wajar ditambah dengan biaya transaksi fair value plus directly attributable transaction
yang dapat diatribusikan secara langsung dan costs and is the additional cost to obtain the
merupakan biaya tambahan untuk memperoleh financial assets. After the initial recognition,
aset keuangan tersebut dan setelah pengakuan Murabahah receivables are measured at
awal diukur pada biaya perolehan diamortisasi amortized cost using the effective margin
menggunakan metode margin efektif dikurangi method less allowance for impairment losses.
dengan cadangan kerugian penurunan nilai.
Mudharabah adalah akad pembiayaan Mudharabah is a joint financing contract
kerjasama antara entitas anak sebagai pemilik between subsidiaries as the owner of the funds
dana (shahibul maal) dengan nasabah sebagai (shahibul maal) and the customer as a business
pelaksana usaha (mudharib) selama jangka executor (mudharib) for a certain period of time.
waktu tertentu. Pembagian hasil keuntungan The profit sharing from the project or business is
dari proyek atau usaha tersebut ditentukan determined in accordance with the mutually
sesuai dengan nisbah (pre-determined ratio) agreed nisbah (pre-determined ratio). On the
yang telah disepakati bersama. Pada tanggal statement of financial position date,
laporan posisi keuangan, pembiayaan mudharabah financing is stated at the
mudharabah dinyatakan sebesar saldo outstanding financing balance less allowance
pembiayaan dikurangi dengan saldo cadangan for impairment losses which is provided based
kerugian penurunan nilai yang dibentuk on the management’s review of the existing
berdasarkan hasil review oleh manajemen financing quality.
terhadap kualitas pembiayaan yang ada.
Musyarakah adalah akad kerjasama yang terjadi Musyarakah is a partnership contract among
di antara para pemilik modal (mitra musyarakah) capital owners (musyarakah partners) to join the
untuk menggabungkan modal dan melakukan capital and conduct a business on a joint basis
usaha secara bersama dalam suatu kemitraan through partnership with an agreed profit-
dengan nisbah pembagian hasil sesuai dengan sharing nisbah, while the losses are borne
kesepakatan, sedangkan kerugian ditanggung proportional to the capital contribution. On the
secara proporsional sesuai dengan kontribusi statement of financial position date,
modal. Pada tanggal laporan posisi keuangan, musyarakah financing is stated at the
pembiayaan musyarakah dinyatakan sebesar outstanding financing balance less allowance
saldo pembiayaan dikurangi dengan saldo for impairment losses which is provided based
cadangan kerugian penurunan nilai yang on the management’s review on the existing
dibentuk berdasarkan hasil review oleh financing quality.
manajemen terhadap kualitas pembiayaan yang
ada.
l. Piutang sewa pembiayaan l. Finance lease receivables
Piutang sewa pembiayaan merupakan jumlah Finance lease receivables represent lease
piutang sewa pembiayaan ditambah nilai sisa receivables plus the residual value at the end of
yang akan diterima pada akhir masa sewa the lease period and stated net of unearned
pembiayaan dikurangi dengan pendapatan lease income, security deposits and allowances
sewa pembiayaan tangguhan, simpanan for impairment losses. The difference between
jaminan dan cadangan kerugian penurunan the gross lease receivable and the present value
nilai. Selisih antara nilai piutang usaha bruto dan of the lease receivable is recognized as
nilai tunai piutang diakui sebagai pendapatan unearned lease income.
sewa pembiayaan tangguhan.
93
Page 97
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Piutang sewa pembiayaan (lanjutan) l. Finance lease receivables (continued)
Pendapatan sewa pembiayaan yang Unearned financing lease income is recognized
ditangguhkan diakui sebagai pendapatan sewa as financing lease income using effective
pembiayaan menggunakan metode suku bunga interest rates method.
efektif.
Penyewa pembiayaan memiliki hak opsi untuk The lessee has the option to purchase the
membeli aset yang disewakan pada akhir masa leased asset at the end of the lease period at a
sewa pembiayaan dengan harga yang telah price mutually agreed upon at the
disetujui bersama pada saat dimulainya commencement of the agreement.
perjanjian sewa pembiayaan.
Penyelesaian kontrak sebelum masa sewa Early termination is treated as a cancellation of
pembiayaan berakhir diperlakukan sebagai an existing contract and the resulting gain or
pembatalan kontrak sewa dan laba atau rugi loss is credited or charged to the current year
yang timbul diakui dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain tahun berjalan. comprehensive income.
Entitas anak sebagai lessor The subsidiary as a lessor
Dalam sewa pembiayaan, entitas anak, sebagai Under a finance lease, the Subsidiary, as a
lessor, mengakui aset berupa piutang sewa lessor, recognizes assets held under a finance
pembiayaan di laporan posisi keuangan sebesar lease in its statement of financial position and
jumlah yang sama dengan sewa pembiayaan present them as a receivable at an amount
neto. Penerimaan piutang sewa diperlakukan equal to the net investment in direct financing
sebagai pembayaran pokok dan penghasilan leases.
pembiayaan.
Pengakuan pendapatan sewa pembiayaan Lease payment receivable is treated as
didasarkan pada suatu pola yang repayment of principal and finance income. The
mencerminkan suatu tingkat pengembalian recognition of lease income is based on a
periodik yang konstan atas investasi neto entitas pattern reflecting a constant periodic rate of
anak sebagai lessor dalam sewa pembiayaan. return on the Subsidiaries’ net investment in
direct financing lease.
Dalam sewa menyewa operasi, entitas anak Under an operating lease, the Subsidiary
mengakui aset untuk sewa operasi di laporan presents assets subject to operating leases in its
posisi keuangan sesuai sifat aset tersebut. statement of financial position according to the
Biaya langsung awal sehubungan proses nature of the asset. Initial direct costs incurred
negosiasi sewa operasi ditambahkan ke nilai in negotiating an operating lease are added to
tercatat dari aset sewaan dan diakui sebagai the carrying amount of the leased asset and
beban selama masa sewa dengan dasar yang recognized over the lease term on the same
sama dengan pendapatan sewa. Rental basis as rental income. Contingent rents, if any,
kontinjen, apabila ada, diakui sebagai are recognized as revenue in the periods in
pendapatan pada periode terjadinya. which they are earned. Lease income from
Pendapatan sewa operasi diakui sebagai operating leases is recognized as income on a
pendapatan atas metode garis lurus selama straight-line method over the lease term.
masa sewa.
Piutang sewa pembiayaan diklasifikasikan Finance lease receivables are classified as
sebagai aset keuangan yang diukur pada biaya financial assets measured at amortized cost.
perolehan diamortisasi.
94
Page 98
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Piutang sewa pembiayaan (lanjutan) l. Finance lease receivables (continued)
Restrukturisasi kredit dapat dilakukan dengan Credit restructuring can be done by over
cara pengalihan kredit, melanjutkan kredit, contract, asset replacement, repay back,
mengangsur kembali, merubah jatuh tempo, change in due date, change in tenor and/or
merubah tenor dan/atau menambah down increase in down payment.
payment.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit hanya diakui bila nilai tunai penerimaan recognized only if the cash value of total future
kas masa depan yang telah ditentukan dalam cash receipt specified in the new terms of the
persyaratan kredit yang baru, termasuk loans, including both receipts designated as
penerimaan yang diperuntukkan sebagai bunga interest, and those designated as loan principal,
maupun pokok, adalah lebih kecil dari nilai kredit are less than the recorded amounts of loans
yang diberikan yang tercatat sebelum before restructuring in financial statements.
restrukturisasi di laporan keuangan.
Piutang pembiayaan konsumen Consumer financing receivables
Piutang pembiayaan konsumen neto Net consumer financing receivables are
merupakan total piutang setelah dikurangi presented net of amounts financed, unearned
pendapatan pembiayaan konsumen yang belum consumer financing income and allowance for
diakui dan cadangan kerugian penurunan nilai. impairment losses.
Piutang pembiayaan konsumen diakui pada Consumer financing receivables are recognized
awalnya dengan nilai wajar ditambah biaya- initially at fair value, added with directly
biaya transaksi dan dikurangi yield enhancing attributable transactions costs and deducted by
income yang dapat diatribusikan secara yield enhancing income, and subsequently
langsung dan selanjutnya diukur dengan biaya measured at amortized cost using the effective
perolehan diamortisasi menggunakan metode interest rate method. Consumer financing
tingkat bunga efektif. Piutang pembiayaan receivables are classified as financial assets
konsumen diklasifikasikan sebagai aset measured at amortized cost.
keuangan yang diukur pada biaya perolehan
diamortisasi.
Pendapatan pembiayaan konsumen yang Consumer financing receivables presented the
belum diakui merupakan selisih antara jumlah difference between total installment payments
keseluruhan pembayaran angsuran yang akan to be received from customer with total principal
diterima dari konsumen dan jumlah pokok amount, recognized as an income over the
pembiayaan, yang diakui sebagai pendapatan contract term based on the effective interest rate
selama jangka waktu kontrak berdasarkan of consumer financing receivables.
tingkat suku bunga efektif dari piutang
pembiayaan konsumen.
Penyelesaian kontrak sebelum masa The completion of the contract before its
pembiayaan konsumen berakhir diperlakukan maturity is treated as a cancellation of an
sebagai pembatalan kontrak pembiayaan existing contract and the resulting gain or loss is
konsumen dan keuntungan atau kerugian yang recognized in the current year statement of profit
timbul diakui dalam laporan laba rugi dan or loss and other comprehensive income at the
penghasilan komprehensif lain tahun berjalan transaction date.
pada tanggal terjadinya transaksi.
95
Page 99
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Piutang sewa pembiayaan (lanjutan) l. Finance lease receivables (continued)
Piutang pembiayaan konsumen (lanjutan) Consumer financing receivables (continued)
Restrukturisasi kredit dapat dilakukan dengan Credit restructuring can be done by over
cara pengalihan kredit, melanjutkan kredit, contract, asset replacement, repay back,
mengangsur kembali, merubah jatuh tempo, change in due date, change in tenor and/or
merubah tenor dan/atau menambah down increase in down payment.
payment.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit hanya diakui bila nilai tunai penerimaan recognized only if the cash value of total future
kas masa depan yang telah ditentukan dalam cash receipt specified in the new terms of the
persyaratan kredit yang baru, termasuk loans, including both receipts designated as
penerimaan yang diperuntukkan sebagai bunga interest, and those designated as loan principal,
maupun pokok, adalah lebih kecil dari nilai kredit are less than the recorded amounts of loans
yang diberikan yang tercatat sebelum before restructuring in financial statements.
restrukturisasi di laporan keuangan.
Tagihan anjak piutang Factoring receivables
Anjak piutang dicatat sebesar nilai piutang yang Factoring receivables are recognized at the
diperoleh dan dinyatakan sebesar nilai neto amounts of receivables acquired and are
yang dapat direalisasi, setelah dikurangi presented at the realizable value, net of deferred
pendapatan anjak piutang ditangguhkan. Selisih income. The difference between the factoring
antara tagihan anjak piutang dengan jumlah receivables and the amount of payments made
pembayaran ke konsumen diakui sebagai to the client is recognized as deferred factoring
pendapatan anjak piutang ditangguhkan, yang income and will be recognized as factoring
akan diakui sebagai pendapatan anjak piutang income over the terms of the respective
berdasarkan proporsi waktu selama periode factoring agreements using the effective interest
kontrak menggunakan tingkat suku bunga rate.
efektif.
Anjak piutang diklasifikasikan sebagai aset Factoring receivables are classified as financial
keuangan yang diukur pada biaya perolehan assets measured at amortized cost.
diamortisasi.
m. Tagihan dan liabilitas akseptasi m. Acceptances receivable and payable
Tagihan dan liabilitas akseptasi merupakan Acceptances receivable and payable represent
transaksi Letter of Credit (L/C) dan Surat Kredit Letter of Credit (L/C) and Domestic Document
Berdokumen Dalam Negeri (SKBDN) yang Letter of Credit transactions that are accepted
diaksep oleh bank pengaksep (accepting bank). by the accepting banks.
Tagihan dan liabilitas akseptasi dinyatakan Acceptances receivable and payable are stated
sebesar biaya perolehan diamortisasi. Tagihan at amortized cost. Acceptances receivables are
akseptasi disajikan setelah dikurangi cadangan presented net of allowance for impairment
kerugian penurunan nilai. losses.
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
biaya perolehan diamortisasi sedangkan amortized cost although acceptance payables
liabilitas akseptasi diklasifikasikan sebagai are classified as financial liabilities measured at
liabilitas keuangan yang diukur dengan biaya amortized cost.
perolehan diamortisasi.
96
Page 100
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Penyertaan saham n. Investment in shares
Investasi BRI pada entitas asosiasi diukur BRI’s investments in its associates are
dengan menggunakan metode ekuitas. Entitas measured using the equity method. An
asosiasi adalah suatu entitas dimana BRI associate is an entity in which BRI has
mempunyai pengaruh signifikan atau significant influence or share ownership more
kepemilikan saham lebih dari 20% hak suara. than 20% of the voting rights. The initial
Pengakuan awal investasi pada entitas asosiasi recognition of investments in associate are
diakui sebesar biaya perolehan, dan jumlah recognized at acquisition cost and the carrying
tercatat tersebut ditambah atau dikurangkan amount is added or deducted to recognize BRI’s
untuk mengakui bagian BRI atas laba rugi portion of profit or loss of the associate after the
entitas asosiasi setelah tanggal perolehan. acquisition date. BRI’s portion of profit or loss of
Bagian BRI atas laba rugi entitas asosiasi diakui the associate is recognized in profit or loss of
dalam laba rugi BRI. Penerimaan distribusi dari BRI. Receipt of distributions from associate
entitas asosiasi mengurangi nilai tercatat reduces the carrying amount of the investment.
investasi.
Laporan laba rugi dan penghasilan The consolidated statement of profit or loss and
komprehensif lain konsolidasian mencerminkan other comprehensive income reflects the share
bagian atas hasil operasi entitas asosiasi. Bila of the results of operations of the associate. If
terdapat perubahan yang diakui langsung pada there is any change recognized directly in the
ekuitas entitas asosiasi, BRI mengakui equity of the associate, BRI recognizes its share
bagiannya atas perubahan tersebut dan of these changes and discloses this, when
mengungkapkan hal ini, jika berlaku, dalam applicable, in the statement of changes in
laporan perubahan ekuitas. equity.
Setelah menerapkan metode ekuitas, BRI After applying the equity method, BRI
menentukan apakah diperlukan untuk mengakui determines each reporting date whether it is
tambahan rugi penurunan nilai atas investasi necessary to recognize additional impairment
BRI dalam entitas asosiasi. BRI menentukan loss on BRI’s investment in its associates. BRI
pada setiap tanggal pelaporan apakah terdapat determines at each reporting date whether there
bukti yang objektif yang mengindikasikan bahwa is any objective evidence indicating that the
investasi dalam entitas asosiasi mengalami investment in the associates is impaired. In this
penurunan nilai. Dalam hal ini, BRI menghitung case, BRI calculates the amount of impairment
jumlah penurunan berdasarkan selisih jumlah as the difference between the recoverable
terpulihkan atas investasi dalam entitas asosiasi amount of the investment in the associates and
dan nilai tercatatnya dan mengakuinya dalam its carrying value and recognizes it in the
laporan laba rugi dan penghasilan komprehensif consolidated statement of profit or loss and
lain konsolidasian. other comprehensive income.
Investasi BRI pada entitas asosiasi yang tidak BRI’s investment in its associate with no
memiliki pengaruh yang signifikan atau significant influence or share ownership under
kepemilikan di bawah 20% dicatat pada nilai 20% is recorded at fair value in accordance with
wajar sesuai dengan PSAK No. 109. SFAS No. 109.
97
Page 101
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap o. Premises and equipment
Aset tetap awalnya diakui sebesar biaya Premises and equipment are initially recognized
perolehan, yang terdiri atas harga perolehan at acquisition cost, which comprises its
dan biaya-biaya tambahan yang dapat purchase price and additional costs directly
diatribusikan secara langsung untuk membawa attributable to bringing the asset to the location
aset ke lokasi dan kondisi yang diperlukan and condition necessary for it to be capable of
supaya aset siap digunakan sesuai dengan operating in the manner intended by the
maksud manajemen. Setelah pengakuan awal, management. Subsequent to initial recognition,
aset tetap kecuali tanah, dinyatakan pada biaya premises and equipment, except lands, are
perolehan dikurangi akumulasi penyusutan dan stated at acquisition cost less accumulated
akumulasi rugi penurunan nilai. depreciation and impairment losses.
Aset tetap yang diperoleh dalam pertukaran aset Premises and equipment acquired in exchange
non-moneter atau kombinasi aset moneter dan for a non-monetary asset or a combination of
non-moneter diukur pada nilai wajar, kecuali: monetary and non-monetary assets are
measured at fair values, unless:
(i) Transaksi pertukaran tidak memiliki (i) The exchange transaction lacks
substansi komersial; atau commercial substance; or:
(ii) Nilai wajar dari aset yang diterima dan (ii) The fair value of the assets received or the
diserahkan tidak dapat diukur secara andal. assets given up cannot be measured
reliably
Penyusutan aset dimulai pada saat aset Depreciation of an asset begins when it is ready
tersebut siap untuk digunakan sesuai maksud for its intended use and is calculated using the
penggunaannya dan dihitung dengan straight-line method based on the estimated
menggunakan metode garis lurus berdasarkan economic useful lives of use the assets as
estimasi umur manfaat ekonomis sebagai follows:
berikut:
Tahun/Years
Bangunan 15 Buildings
Kendaraan bermotor 5 Motor vehicles
Kapal 15 Vessels
Komputer dan mesin 3-8 Computers and machineries
Perlengkapan kantor 3-8 Furniture and fixtures
E-Channel 3-5 E-Channel
Satelit 15 Satellite
Main system 5 Main System
Non main system 3 Non-Main System
Penilaian aset tetap dilakukan atas penurunan Premises and equipment valuation is carried out
dan kemungkinan penurunan nilai wajar aset on the impairment and possible impairment of
jika terjadi peristiwa atau perubahan keadaan the fair value of asset if an event or change in
yang mengindikasikan bahwa nilai tercatat circumstances indicates that the carrying
mungkin tidak dapat seluruhnya terealisasi. amount may not be fully realized.
98
Page 102
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Jumlah tercatat komponen dari suatu aset tetap The carrying amount of an item of premises and
dihentikan pengakuannya pada saat dilepaskan equipment is derecognized upon disposal or
atau saat sudah tidak ada lagi manfaat ekonomi when no future economic benefits are expected
masa depan yang diekspektasikan dari from its use or disposal. Any gain or loss arising
penggunaan maupun pelepasannya. Laba atau from the derecognition is recognized in profit or
rugi yang timbul dari penghentian pengakuan loss in the year of the derecognition.
tersebut dimasukkan ke dalam laba rugi untuk
tahun dimana penghentian pengakuan tersebut
dilakukan.
Nilai residu, umur manfaat dan metode The residual values, useful lives and
penyusutan dievaluasi setiap akhir tahun dan depreciation methods are evaluated at the end
disesuaikan secara prospektif jika diperlukan. of each year and adjusted prospectively, if
necessary.
Tanah awalnya dinyatakan sebesar biaya Land is initially stated at acquisition cost and not
perolehan dan tidak disusutkan. Setelah depreciated. Subsequent to initial recognition,
pengakuan awal, tanah diukur pada nilai wajar land is measured at fair value at the revaluation
pada tanggal revaluasi dikurangi akumulasi rugi date less any accumulated impairment losses
penurunan nilai setelah tanggal revaluasi. after the revaluation date. Valuation of land is
Penilaian terhadap tanah dilakukan oleh penilai performed by appraisers with professional
yang memiliki kualifikasi profesional dan qualifications and is conducted periodically to
dilakukan secara berkala untuk memastikan ensure that the carrying amount does not differ
bahwa jumlah tercatat tanah tidak berbeda materially from its fair value at the end of the
secara material dengan jumlah yang ditentukan reporting period (Note 16).
dengan menggunakan nilai wajarnya pada akhir
periode pelaporan (Catatan 16).
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset
mengalami perubahan yang signifikan dan experiences significant and fluctuating changes,
fluktuatif, maka perlu dilakukan revaluasi secara it has to be revalued annually, whereas if the fair
tahunan, sedangkan jika nilai wajar dari aset value of the revalued asset does not experience
yang direvaluasi tidak mengalami perubahan significant and fluctuating changes, it has to be
yang signifikan dan fluktuatif maka perlu revalued once every 3 (three) years.
dilakukan revaluasi setiap 3 (tiga) tahun sekali.
Kenaikan nilai tercatat yang timbul dari revaluasi Increase in the carrying amount arising from
dicatat sebagai “surplus revaluasi aset tetap”, revaluation is recorded in “Revaluation Surplus
dan disajikan dalam penghasilan komprehensif arising from Premises and Equipment” and
lain. Namun, kenaikan tersebut diakui dalam presented in other comprehensive income.
laba rugi hingga sebesar jumlah penurunan nilai However, the increase is recognized in profit or
aset yang sama akibat revaluasi yang pernah loss, to the extent of the amount of impairment
dilakukan sebelumnya dalam laba rugi. of the same assets due to revaluation previously
Penurunan nilai tercatat yang timbul dari recognized in profit or loss. A decrease in the
revaluasi diakui dalam laba rugi. carrying amount arising from the revaluation is
recognized in profit or loss.
99
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Beban pemeliharaan dan perbaikan dibebankan Maintenance and repairment expenses are
pada laba rugi pada saat terjadinya. Beban charged to profit or loss when incurred.
pemugaran dan penambahan dalam jumlah Restoration and addition expenses in significant
besar dikapitalisasi pada jumlah tercatat aset amounts are capitalized to the carrying amount
tetap terkait, bila besar kemungkinan bagi BRI of the related premises and equipment when it
dan entitas anak manfaat ekonomi masa depan is probable that the future economic benefits
menjadi lebih besar dari standar kinerja awal exceeded the predefined initial performance
yang ditetapkan sebelumnya dan disusutkan standard and are depreciated over the
sepanjang sisa masa manfaat aset tetap terkait. remaining useful life of the related premises and
equipment.
Aset tetap dalam penyelesaian dicatat sebesar Assets under construction are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang costs incurred regarding the financing of the
terjadi sehubungan dengan pendanaan aset assets under constructions. The accumulated
tetap dalam penyelesaian tersebut. Akumulasi costs will be reclassified to the appropriate
biaya perolehan akan direklasifikasi ke akun “Premises and Equipment” account when the
“aset tetap” yang bersangkutan pada saat aset construction is completed and the assets are
tetap tersebut telah selesai dikerjakan dan siap ready for their intended use. Assets under
untuk digunakan. Aset tetap dalam construction are not depreciated as these are
penyelesaian tidak disusutkan karena belum not yet available for use.
tersedia untuk digunakan.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (“HGU”), Hak Guna Business Usage Rights (“Hak Guna Usaha” or
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika “HGU”), Building Usage Right (“Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan” or “HGB”) and Usage Rights (“Hak
bagian dari biaya perolehan tanah pada akun Pakai” or “HP”) when the land was initially
“aset tetap”. Biaya pengurusan perpanjangan acquired are recognized as part of the
atau pembaruan legal hak atas tanah diakui acquisition cost of the land under the “Premises
sebagai aset tidak berwujud dan diamortisasi and Equipment” account. The legal extension or
sepanjang umur hak hukum atau umur ekonomi renewal costs of land rights are recognized as
tanah, mana yang lebih pendek. intangible assets and amortized over life of the
legal rights or the economic life of the land,
whichever is shorter.
Sewa Lease
Suatu sewa diklasifikasikan sebagai sewa A lease is classified as a financing lease if the
pembiayaan jika sewa tersebut mengalihkan lease substantially diverts all the risks and
secara substansial seluruh risiko dan manfaat benefits associated with ownership of the asset.
yang terkait dengan kepemilikan aset. Suatu A lease is classified as an operating lease if the
sewa diklasifikasikan sebagai sewa operasi jika lease does not divert substantially all the risks
sewa tidak mengalihkan secara substansial and benefits associated with ownership of the
seluruh risiko dan manfaat yang terkait dengan asset.
kepemilikan aset.
100
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Sewa (lanjutan) Lease (continued)
BRI dan entitas anak menerapkan BRI and its subsidiaries apply SFAS No. 116:
PSAK No. 116 tentang Sewa untuk seluruh Lease for all leases by recognizing right-of-use
sewa dengan mengakui aset hak guna dan assets and related liabilities. BRI applies leases
liabilitas terkait. BRI menerapkan sewa yang which include SFAS No. 116 for class of asset
termasuk PSAK No. 116 atas kelas aset tanah for land building and four-wheeled vehicles with
bangunan dan kendaraan roda empat dengan underlying assets valued above Rp75,000,000
aset pendasar bernilai di atas Rp75.000.000 (full amount) and has a lease period of more
(nilai penuh) dan mempunyai jangka waktu than 12 months.
sewa lebih dari 12 bulan.
Pada tanggal insepsi suatu kontrak, BRI dan On the date of the inception of a contract, BRI
entitas anak menilai apakah suatu kontrak and subsidiaries assess whether a contract is,
merupakan, atau mengandung, sewa. Suatu or contains, a lease. A contract constitutes, or
kontrak merupakan, atau mengandung, sewa contains, a lease if the contract grants the right
jika kontrak tersebut memberikan hak untuk to control the use of an asset for a certain period
mengendalikan penggunaan suatu aset selama of time to gain compensation. To assess
suatu jangka waktu tertentu untuk dipertukarkan whether a contract grants a right to control an
dengan imbalan. Untuk menilai apakah suatu identifying asset, BRI and subsidiaries assess
kontrak memberikan hak untuk mengendalikan whether:
suatu aset identifikasian, BRI dan entitas anak
menilai apakah:
Kontrak melibatkan penggunaan suatu aset The contracts involve the use of an
identifikasian; identifying asset;
BRI dan entitas anak memiliki hak untuk BRI and subsidiaries have the right to
memperoleh secara substansial seluruh substantially acquire all of the economic
manfaat ekonomi dari penggunaan aset benefits of using the asset during the period
selama periode penggunaan; dan of use; and
BRI dan entitas anak memiliki hak untuk BRI and subsidiaries have the right to control
mengendalikan aset identifikasian dalam identifying assets in the form of:
bentuk:
a. BRI dan entitas anak memiliki hak untuk a. BRI and subsidiaries have the right to
mengoperasikan aset. operate assets.
b. BRI dan entitas anak mempunyai hak b. BRI and subsidiaries have the right to
untuk menetapkan tujuan apa aset akan determine for what objectives will the
digunakan. asset be used.
BRI dan entitas anak mengakui aset hak guna BRI and subsidiaries recognize right-of-use
dan liabilitas sewa pada tanggal dimulainya assets and lease liabilities on the
sewa. Aset hak guna awalnya diukur pada biaya commencement date of the lease. Right-of-use
perolehan, yang terdiri dari jumlah pengukuran assets are initially measured at the cost of
awal dari liabilitas sewa disesuaikan dengan acquisition, consisting of the initial
pembayaran sewa yang dilakukan pada atau measurement amount of the lease liabilities
sebelum tanggal permulaan, ditambah dengan adjusted to the rental payments made on or
biaya langsung awal yang dikeluarkan. before the commencement date, added with the
initial direct cost incurred.
101
Page 105
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Aset tetap (lanjutan) o. Premises and equipment (continued)
Sewa (lanjutan) Lease (continued)
Setelah tanggal permulaan, aset hak guna After the initial date, the right-of-use assets is
diukur dengan model biaya. Aset hak guna measured by the cost model. The right-of-use
diukur sebesar harga perolehan dikurangi assets is measured by the acquisition price
akumulasi depresiasi dan akumulasi penurunan substracted by accumulated depreciation and
nilai serta disesuaikan dengan pengukuran accumulated impairment and adjusted to the
kembali liabilitas sewa. Liabilitas sewa diukur remeasurement of lease liabilities. Lease
pada biaya perolehan diamortisasi liabilities are measured at amortized cost using
menggunakan metode suku bunga efektif. effective interest rate methods.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a duration of less than 12
12 bulan dan sewa aset bernilai rendah, serta months and leases of low-value assets, as well
elemen-elemen sewa tersebut, sebagian atau as elements of such leases, partially or entirely
seluruhnya tidak menerapkan prinsip-prinsip do not apply the recognition principles specified
pengakuan yang ditentukan oleh PSAK No. 116. by SFAS No. 116. BRI and its subsidiaries will
BRI dan entitas anak akan mengakui recognize such lease payments on a straight-
pembayaran sewa tersebut dengan dasar garis line basis during the lease period in the
lurus selama masa sewa dalam laporan laba consolidated statements of profit or loss and
rugi dan penghasilan komprehensif lain other comprehensive income. This expense is
konsolidasian. Beban ini ditunjukkan pada indicated on general and administrative
beban umum dan administrasi dalam laporan expenses in the statement of profit or loss.
laba rugi.
p. Penurunan nilai aset non-keuangan p. Impairment of Non-Financial Assets
Pada setiap akhir periode pelaporan, BRI dan BRI assesses, at the end of each reporting
entitas anak menilai apakah terdapat indikasi period, whether there is an indication that an
suatu aset mengalami penurunan nilai. Jika asset may be impaired. If any such indication
terdapat indikasi tersebut atau pada saat exists, or when the testing at the reporting date,
pengujian pada tanggal laporan diperlukan impairment is required for a certain asset
penurunan atas nilai aset tertentu (yaitu aset (i.e. an intangible asset with an indefinite useful
tidak berwujud dengan umur manfaat tidak life, an intangible asset not yet available for use,
terbatas, aset tidak berwujud yang belum dapat or goodwill acquired in a business combination),
digunakan, atau goodwill yang diperoleh dalam then BRI and subsidiaries will make an estimate
suatu kombinasi bisnis), maka BRI dan entitas of the asset’s recoverable amount.
anak akan membuat estimasi atas jumlah
terpulihkan aset tersebut.
102
Page 106
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Penurunan nilai aset non-keuangan p. Impairment of Non-Financial Assets
(lanjutan) (continued)
Jumlah terpulihkan yang ditentukan untuk aset The specified recoverable amount for an
individual adalah jumlah yang lebih tinggi antara individual asset is the higher amount between
nilai wajar aset atau Unit Penghasil Kas (UPK) an asset’s or Cash Generating Unit’s (CGU) fair
dikurangi biaya pelepasan dengan nilai value less costs of disposal, and its value in use,
pakainya, kecuali aset tersebut tidak unless the asset does not generate cash inflows
menghasilkan arus kas masuk yang sebagian that are largely independent from other assets
besar independen dari aset atau kelompok aset or groups of assets. If the carrying amount of an
lain. Jika nilai tercatat aset lebih besar daripada asset exceeds its recoverable amount, the asset
nilai terpulihkannya, maka aset tersebut is considered impaired and the asset’s carrying
dianggap mengalami penurunan nilai dan nilai amount is reduced to its recoverable amount.
tercatat aset diturunkan menjadi sebesar nilai Impairment losses from continuing operations
terpulihkannya. Rugi penurunan nilai dari are recognized in the consolidated statement of
operasi yang berkelanjutan diakui pada laporan profit or loss and other comprehensive income
laba rugi dan penghasilan komprehensif lain as “impairment losses”. In assessing the value
konsolidasian sebagai “rugi penurunan nilai”. in use, the estimated net future cash flows are
Dalam menghitung nilai pakai, estimasi arus kas discounted to their present value using a pre-tax
masa depan neto didiskontokan ke nilai kini discount rate that reflects the current market
dengan menggunakan tingkat diskonto sebelum assessments of the time value of money and the
pajak yang menggambarkan penilaian pasar kini risks specific to the asset.
atas nilai waktu uang dan risiko spesifik aset.
Dalam menentukan nilai wajar dikurangi biaya In determining the fair value less costs of
pelepasan, mengacu pada PSAK No. 113: disposal, refer to SFAS No. 113, "Fair Value
”Pengukuran Nilai Wajar” (Catatan 2c). Measurements" (Note 2c).
Kerugian penurunan nilai dari operasi yang Impairment losses from continuing operations, if
berkelanjutan, jika ada, diakui pada laporan laba any, are recognized in the consolidated
rugi dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian sesuai dengan kategori biaya comprehensive income in accordance with
yang konsisten dengan fungsi aset yang expense categories that are consistent with the
diturunkan nilainya. functions of other impaired assets.
q. Agunan yang diambil alih q. Foreclosed collaterals
Agunan yang diambil alih sehubungan dengan Foreclosed collaterals in relation to the
penyelesaian kredit (disajikan dalam akun “aset settlement of loans (presented in “Other
lain-lain”) diakui sebesar nilai neto yang dapat Assets”) are recognized at net realizable values
direalisasi atau sebesar nilai tercatat dari kredit, or the carrying amount of the loans, whichever
mana yang lebih rendah. Nilai neto yang dapat is lower. Net realizable value is the fair value of
direalisasi adalah nilai wajar agunan setelah the collateral after deducting the estimated costs
dikurangi estimasi biaya pelepasan. Kelebihan of disposal. The excess in loan balances, which
saldo kredit yang diberikan, yang belum dilunasi has not been paid by debtors over the value of
oleh peminjam di atas nilai dari agunan yang foreclosed collaterals, is charged as provisions
diambil alih, dibebankan sebagai penyisihan for possible losses on loans in the current year.
penghapusan kredit yang diberikan pada tahun The difference between the value of the
berjalan. Selisih antara nilai agunan yang foreclosed collateral and the proceeds from the
diambil alih dengan hasil penjualannya diakui sale are recognized as a gain or loss at the time
sebagai keuntungan atau kerugian pada saat of sale of the collateral.
penjualan agunan.
103
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Agunan yang diambil alih (lanjutan) q. Foreclosed collaterals (continued)
BRI dan entitas anak mengevaluasi nilai agunan BRI and subsidiaries evaluate the value of
yang diambil alih secara berkala. Penyisihan foreclosed collaterals periodically. The
kerugian agunan yang diambil alih dibentuk allowance for losses on foreclosed collaterals is
berdasarkan penurunan nilai agunan yang assessed based on the impairment of the
diambil alih. foreclosed collaterals.
Beban perbaikan (reconditioning cost) yang Reconditioning costs arising after the
timbul setelah pengambilalihan agunan foreclosure of the collateral are capitalized in the
dikapitalisasi dalam akun agunan yang diambil accounts of the foreclosed collaterals.
alih tersebut.
r. Biaya dibayar dimuka r. Prepaid expenses
Biaya dibayar dimuka diamortisasi selama masa Prepaid expenses are amortized over the useful
manfaat dengan menggunakan metode garis lives using the straight-line method.
lurus (straight-line method).
s. Liabilitas segera s. Liabilities due immediately
Liabilitas segera merupakan liabilitas BRI dan Liabilities due immediately represent the liability
entitas anak kepada pihak lain yang sifatnya of BRI and subsidiaries to external parties which
wajib segera dibayarkan sesuai dengan perintah by nature should be paid immediately in
pemberi amanat perjanjian yang ditetapkan accordance with the requirements in the
sebelumnya. Liabilitas segera diklasifikasikan agreement which have been previously
sebagai liabilitas keuangan dan dihitung determined. Liabilities due immediately is
berdasarkan biaya perolehan diamortisasi. classified as financial liabilities and measured at
amortized cost.
t. Simpanan nasabah dan bank lain serta t. Deposits from customers and other banks
lembaga keuangan lain and other financial institutions
Giro merupakan simpanan nasabah yang Demand deposits are funds deposited by
penarikannya dapat dilakukan setiap saat customers whereby the withdrawal can be done
menggunakan cek, atau dengan cara at any time using a cheque, or through transfer
pemindahbukuan dengan bilyet giro atau sarana with a bank draft or other forms of payment
perintah pembayaran lainnya. Giro dinyatakan order. Demand deposits are stated at the
sebesar nilai liabilitas kepada pemegang giro. amount due to the account holder.
Tabungan merupakan simpanan nasabah yang Saving deposits are the funds deposited by
penarikannya hanya dapat dilakukan menurut customers which can only be withdrawn under
syarat tertentu yang disepakati. Tabungan certain agreed conditions. Saving deposits are
dinyatakan sebesar nilai liabilitas kepada pemilik stated at the amount due to the account holders.
tabungan.
Deposito berjangka merupakan simpanan Time deposits are funds deposited by
nasabah yang penarikannya hanya dapat customers that may only be withdrawn after
dilakukan pada waktu tertentu sesuai perjanjian a certain time based on agreement between the
antara penyimpan dengan BRI dan Bank Raya. depositor and BRI and Bank Raya. Time
Deposito berjangka dinyatakan sebesar nilai deposits are stated at the nominal amount
nominal yang tercantum dalam bilyet deposito stated in the certificates of deposit or at the
atau yang diperjanjikan. amount stated in the agreement.
104
Page 108
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Simpanan nasabah dan bank lain serta t. Deposits from customers and other banks
lembaga keuangan lain (lanjutan) and other financial institutions (continued)
Simpanan dari bank lain dan lembaga keuangan Deposits from other banks and other financial
lain terdiri dari liabilitas terhadap bank lain, baik institutions consist of liabilities to other banks,
lokal maupun luar negeri, dalam bentuk giro, either domestic or overseas, in the form of
tabungan, deposito berjangka, deposit on call, demand deposits, saving deposits, time
dan inter-bank call money dengan promes yang deposits, deposit on call and inter-bank call
berjangka waktu sampai dengan 90 hari serta money with promissory notes with a term of up
dinyatakan sesuai dengan jumlah liabilitas to 90 days and stated at the amount due to other
terhadap bank dan lembaga keuangan lainnya banks and financial institutions.
tersebut.
Simpanan nasabah dan bank lain serta lembaga Deposits from customers and other banks and
keuangan lain diklasifikasikan sebagai liabilitas other financial institutions are classified as
keuangan yang diukur dengan biaya perolehan financial liabilities measured at amortized cost
diamortisasi menggunakan suku bunga efektif. using effective interest rate. Additional costs
Biaya tambahan yang dapat diatribusikan directly attributable to the acquisition of deposits
secara langsung dengan perolehan simpanan from customers are deducted from the amount
nasabah dikurangkan dari jumlah simpanan of the deposits received.
yang diterima.
u. Efek-efek yang dibeli dengan janji dijual u. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali to repurchase
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreement to
kembali resell
Efek-efek yang dibeli dengan janji untuk dijual Securities purchase under agreements to resell
kembali disajikan sebagai aset keuangan dalam are presented as the financial asset in the
laporan posisi keuangan konsolidasian sebesar consolidated statements of financial position at
jumlah penjualan kembali dikurangi dengan the resale prices less unamortized interest
bunga yang belum diamortisasi dan cadangan income and allowance for impairment losses.
kerugian penurunan nilai. Selisih antara harga The difference between the purchase price and
beli dan harga jual kembali diperlakukan sebagai the agreed resale price is treated as
pendapatan bunga yang ditangguhkan (belum a deferred interest income (unamortized) and
diamortisasi) dan diakui sebagai pendapatan recognized as income over the period
selama periode sejak efek-efek tersebut dibeli commencing from the acquisition date to the
hingga dijual kembali dengan menggunakan resale date using the effective interest rate.
suku bunga efektif.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali diklasifikasikan sebagai biaya are classified as amortized costs.
perolehan diamortisasi.
105
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Efek-efek yang dibeli dengan janji dijual u. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali (lanjutan) to repurchase (continued)
Efek-efek yang dijual dengan janji dibeli Securities sold under agreement to
kembali repurchase
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreement to repurchase
kembali disajikan sebagai liabilitas keuangan are presented as financial liabilities in the
dalam laporan posisi keuangan konsolidasian consolidated statement of financial position at
sebesar jumlah pembelian kembali, dikurangi the repurchase prices less unamortized prepaid
dengan bunga dibayar dimuka yang belum interest. The difference between the selling and
diamortisasi. Selisih antara harga jual dan harga the repurchase price is treated as prepaid
beli kembali diperlakukan sebagai biaya dibayar expense and recognized as expense over the
dimuka dan diakui sebagai beban selama jangka period commencing from the selling date to the
waktu sejak efek tersebut dijual hingga dibeli repurchase date using effective interest rate.
kembali menggunakan suku bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreement to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities measured at
keuangan yang diukur dengan biaya perolehan amortized cost.
diamortisasi.
v. Surat berharga yang diterbitkan v. Marketable securities issued
Surat berharga yang diterbitkan oleh BRI, BRI Securities issued by BRI, BRI Multifinance,
Multifinance, Pegadaian dan PNM adalah Pegadaian and PNM are Bonds, Medium Term
Obligasi, Medium Term Notes (MTN), Long Term Notes (MTN), Long Term Notes (LTN) and
Notes (LTN) dan Sukuk Mudharabah. Surat Sukuk Mudharabah. Securities issued were
berharga yang diterbitkan pada awalnya diakui initially recognized at fair value and
sebesar nilai wajar dan selanjutnya diukur subsequently measured at amortized cost using
sebesar biaya perolehan diamortisasi dengan the Effective Interest Rate (EIR) method. The
menggunakan metode suku bunga efektif (EIR). amortized cost is calculated by taking into
Biaya perolehan diamortisasi dihitung dengan account any discount or premium related to the
memperhitungkan adanya diskonto atau premi initial recognition and transaction costs that are
terkait dengan pengakuan awal dan biaya an integral part of the effective interest rate.
transaksi yang tidak terpisah dari suku bunga
efektif.
w. Pinjaman yang diterima w. Fund borrowings
Pinjaman yang diterima merupakan dana yang Fund borrowings represent funds received from
diterima dari bank lain, Bank Indonesia atau other banks, Bank Indonesia or other parties with
pihak lain dengan liabilitas pembayaran kembali a repayment obligation in accordance with the
sesuai dengan persyaratan perjanjian pinjaman. terms of the borrowing agreements.
Pinjaman yang diterima diakui sebesar nilai Fund borrowings are recognized initially at fair
wajar pada awalnya dan selanjutnya diukur value and subsequently measured at amortized
sebesar biaya perolehan diamortisasi dengan cost using the Effective Interest Rate (EIR)
menggunakan metode suku bunga efektif (EIR). method. The amortized cost is calculated by
Biaya perolehan diamortisasi dihitung dengan taking into account any discount or premium
memperhitungkan adanya diskonto atau premi related to the initial recognition and transaction
terkait dengan pengakuan awal dan biaya costs that are an integral part of the effective
transaksi yang tidak terpisah dari suku bunga interest rate.
efektif.
106
Page 110
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
x. Pinjaman dan surat berharga subordinasi x. Subordinated loans and marketable
securities
Pinjaman dan surat berharga subordinasi diakui Subordinated loans and marketable securities
sebesar nilai wajar pada awalnya dan are recognized initially at fair value and
selanjutnya diukur sebesar biaya perolehan subsequently measured at amortized cost using
diamortisasi dengan menggunakan metode the Effective Interest Rate (EIR) method. The
suku bunga efektif (EIR). Biaya perolehan amortized cost is calculated by taking into
diamortisasi dihitung dengan memperhitungkan account any discount or premium related to the
adanya diskonto atau premi terkait dengan initial recognition and transaction costs that are
pengakuan awal dan biaya transaksi yang tidak an integral part of the effective interest rate.
terpisah dari suku bunga efektif.
y. Provisi y. Provisions
Provisi diakui jika BRI dan entitas anak memiliki Provisions are recognized when BRI and
kewajiban kini (baik bersifat hukum maupun subsidiaries have a current obligation (both legal
bersifat konstruktif) yang akibat peristiwa masa or constructive) that, as a result of past events,
lalu, besar kemungkinannya penyelesaian the settlement of these obligations will likely
kewajiban tersebut mengakibatkan arus keluar result in an outflow of resources that contain
sumber daya yang mengandung manfaat economic benefits and a reliable estimation of
ekonomi dan estimasi yang andal mengenai the amount of the obligation can be made.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the best estimate. If the
terbaik yang paling terkini. Jika arus keluar outflow of resources to settle the obligation is
sumber daya untuk menyelesaikan kewajiban unlikely to occur, then the provision is reversed.
kemungkinan besar tidak terjadi, maka provisi
dibalik.
z. Pendapatan dan beban bunga z. Interest income and interest expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest
instrumen keuangan yang interest bearing diakui bearing financial instruments are recognized in
pada laporan laba rugi dan penghasilan the consolidated statement of profit or loss and
komprehensif lain konsolidasian dengan other comprehensive income using the effective
menggunakan metode suku bunga efektif. Suku interest rate method. The effective interest rate
bunga efektif adalah suku bunga yang secara is the interest rate that precisely discounts the
tepat mendiskontokan estimasi pembayaran estimated future cash payments or inflows
atau penerimaan kas di masa datang selama through the expected life of the financial asset or
perkiraan umur dari aset keuangan atau liabilitas financial liability (or, if more precise, a shorter
keuangan (atau, jika lebih tepat, digunakan period) to obtain the net carrying amount of the
periode yang lebih singkat) untuk memperoleh financial asset or financial liability.
nilai tercatat neto dari aset keuangan atau
liabilitas keuangan.
107
Page 111
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
z. Pendapatan dan beban bunga (lanjutan) z. Interest income and interest expense
(continued)
Pada saat menghitung suku bunga efektif, BRI When calculating the effective interest rate, BRI
dan entitas anak mengestimasi arus kas di masa and subsidiaries estimate the future cash flows
datang dengan mempertimbangkan seluruh by considering all contractual terms in the
persyaratan kontraktual dalam instrumen financial instruments except the future credit
keuangan tersebut, tetapi tidak losses. This calculation includes all
mempertimbangkan kerugian kredit di masa commissions, provisions and other fees
mendatang. Perhitungan ini mencakup seluruh received between parties of the contract that are
komisi, provisi dan bentuk lain yang diterima an integral part of the effective interest rate,
oleh para pihak dalam kontrak yang merupakan transaction costs and all other premium or
bagian tak terpisahkan dari suku bunga efektif, discounts.
biaya transaksi, dan seluruh premi atau diskon
lainnya.
Jika aset keuangan atau kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan nilainya assets have been impaired as a result of
sebagai akibat kerugian penurunan nilai, maka impairment losses, then the interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognized based on
diakui berdasarkan suku bunga yang digunakan the interest rate used to discount the future cash
untuk mendiskonto arus kas masa datang dalam flows in calculating the impairment losses.
menghitung kerugian penurunan nilai.
aa. Pendapatan provisi dan komisi aa. Fee and commissions income
Pendapatan provisi dan komisi yang berkaitan Fees and commissions income directly related
langsung dengan kegiatan pemberian kredit, to lending activities, or fees and commissions
atau pendapatan provisi dan komisi yang income related to a specific period of time, are
berhubungan dengan jangka waktu tertentu, amortized over the term of the contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate and classified as part of
kontrak menggunakan suku bunga efektif interest income in the consolidated statement of
dan diklasifikasikan sebagai bagian dari profit or loss and other comprehensive income.
pendapatan bunga pada laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
Pendapatan provisi dan komisi yang tidak Fees and commissions income not related to the
berkaitan dengan kegiatan pemberian kredit lending activities or a specific period of time
atau suatu jangka waktu dan/atau terkait dengan and/or related to provision of a service, are
pemberian suatu jasa, diakui sebagai recognized as income at the time that the
pendapatan pada saat terjadinya transaksi dan transaction occurred and recorded in other
dicatat pada akun pendapatan operasional operating income account.
lainnya.
ab. Pendapatan dan beban syariah ab. Shariah income and expense
Pendapatan syariah terdiri dari pendapatan dari Sharia income consists of income from
transaksi piutang murabahah, dan pendapatan transaction of Murabahah receivables, profit
bagi hasil dari pembiayaan mudharabah dan sharing from Mudharabah and Musyarakah
musyarakah. financing.
108
Page 112
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ab. Pendapatan dan beban syariah (lanjutan) ab. Shariah income and expense (continued)
Pendapatan atas piutang murabahah Income from Murabahah receivables is
menggunakan metode margin efektif. Margin recognized using the effective margin method.
efektif adalah margin yang secara tepat Effective margin is the margin that precisely
mendiskontokan estimasi pembayaran atau discounts the estimated future cash payments or
penerimaan kas di masa datang selama inflows through the expected life of the
perkiraan umur dari piutang murabahah. Pada Murabahah receivables. When calculating the
saat menghitung margin efektif, entitas anak effective margin, BRI’s subsidiaries estimates
mengestimasi arus kas di masa datang dengan the future cash flows by considering all
mempertimbangkan seluruh persyaratan contractual terms in the financial instrument,
kontraktual dalam instrumen keuangan tersebut, except the future credit losses. This calculation
tetapi tidak mempertimbangkan kerugian includes all commissions, fees and other forms
piutang di masa mendatang. Perhitungan ini received by the parties in the contract that are
mencakup seluruh komisi, provisi dan bentuk inseparable from the effective margin,
lain yang diterima oleh para pihak dalam kontrak transaction costs and all other premiums or
yang merupakan bagian tidak terpisahkan dari discounts.
margin efektif, biaya transaksi, dan seluruh
premi atau diskon lainnya.
Pendapatan bagi hasil pembiayaan Mudharabah and Musyarakah financing profit
mudharabah dan musyarakah diakui pada saat sharing income are recognized upon receipt or
diterima atau dalam periode terjadinya hak bagi in a period when the right of profit sharing
hasil sesuai porsi bagi hasil (nisbah) yang occurred in accordance with the agreed profit-
disepakati. sharing portion (nisbah).
ac. Pendapatan premi dan beban klaim ac. Premium income and claim expense
Premi kontrak asuransi jangka pendek diakui Premiums of short-term insurance contracts are
sebagai pendapatan dalam periode kontrak recognized as income within the contract period
sesuai dengan proporsi jumlah proteksi asuransi in accordance with the proportion of the amount
yang diberikan. Premi kontrak asuransi bukan of the insurance protection provided. Premiums
jangka pendek diakui sebagai pendapatan pada of non short-term insurance contracts are
saat jatuh tempo dari pemegang polis. Premi recognized as income when due from the policy
yang diterima sebelum diterbitkannya polis holders. Premiums received prior to the
asuransi atau tanggal premi jatuh tempo dicatat issuance of insurance policies or premium due
sebagai titipan premi. date are recorded as premium deposit.
Premi terkait kontrak investasi dan jumlah Premiums related to investment contract and the
komponen risiko keuangan kontrak asuransi amount of financial risk component of insurance
dicatat sebagai deposit melalui laporan posisi contract are recorded as deposit through the
keuangan konsolidasian sebagai penyesuaian consolidated statement of financial position as
terhadap akun liabilitas kontrak investasi. an adjustment to the investment contract
liabilities accounts.
Premi reasuransi bruto diakui sebagai beban Gross reinsurance premiums are recognized as
pada saat dibayarkan atau pada tanggal di mana expenses when paid or on the date when the
polis tersebut efektif. policy becomes effective.
Klaim dan manfaat asuransi merupakan klaim- Insurance claims and benefits are approved
klaim yang telah disetujui (approved claim). claims. These claims and benefits are
Klaim dan manfaat tersebut diakui sebagai recognized as expense when the liabilities to
beban pada saat timbulnya liabilitas untuk cover the claims are incurred. A portion of claims
memenuhi klaim. Bagian klaim yang diperoleh from the reinsurers is recognized and recorded
dari reasuradur diakui dan dicatat sebagai klaim as reinsurance claim in the same period as the
reasuransi pada periode yang sama dengan recognition of claim expenses.
pengakuan beban klaim.
109
Page 113
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ac. Pendapatan premi dan beban klaim (lanjutan) ac. Premium income and claim expense
(continued)
Klaim dan manfaat asuransi terkait kontrak Insurance claims and benefits related to
investasi dan jumlah komponen risiko keuangan investment contract and the amount of financial
kontrak asuransi dicatat sebagai penarikan risk component of insurance contract are
(withdrawal) melalui laporan posisi keuangan recorded as withdrawal through the consolidated
konsolidasian sebagai penyesuaian terhadap statement of financial position as an adjustment
akun liabilitas kontrak investasi. to the investment contract liabilities accounts.
ad. Liabilitas kontrak asuransi dan reasuransi ad. Insurance contract liabilities and
reinsurance
Liabilitas kontrak asuransi Insurance contract liabilities
a. Liabilitas manfaat polis masa depan a. Liabilities for future policy benefits
Liabilitas manfaat polis masa depan Liabilities for future policy benefits represent
merupakan nilai kini estimasi pembayaran the present value of estimated payments of
seluruh manfaat yang diperjanjikan all the agreed benefits including all the
termasuk seluruh opsi yang disediakan, available options, the estimated present
nilai kini estimasi seluruh biaya yang value of all costs incurred and also
dikeluarkan dan juga mempertimbangkan considering the future premium receipt.
penerimaan premi di masa depan. Liabilitas Liabilities for future policy benefits represent
manfaat polis masa depan merupakan liabilities of non short-term insurance
liabilitas atas kontrak asuransi bukan contracts.
jangka pendek.
Kenaikan liabilitas manfaat polis masa The increase in liability for future policy
depan diakui sebagai beban pada laba rugi benefits is recognized as expense in the
tahun berjalan sedangkan penurunan profit or loss for the period, while the
liabilitas manfaat polis masa depan diakui decrease in liability for future policy benefits
sebagai pendapatan pada laba rugi tahun is recognized as income in the profit or loss
berjalan. Liabilitas tersebut dihentikan for the year. The liabilities are derecognized
pengakuannya pada saat kontrak berakhir, when the contract has expired, discharged
dikeluarkan atau dibatalkan. or cancelled.
b. Estimasi liabilitas klaim b. Estimated claim liabilities
Estimasi liabilitas klaim merupakan klaim Estimated claim liabilities represents claims
dalam proses penyelesaian yang in the settlement process which are
ditentukan berdasarkan estimasi kerugian determined based on the estimated loss
dari klaim yang masih dalam proses from claims that are still in settlement
penyelesaian pada tanggal laporan posisi process at the consolidated statement of
keuangan konsolidasian, termasuk klaim financial position date, including claims that
yang telah terjadi namun belum dilaporkan have incurred but not reported (“IBNR”).
(Incurred But Not Reported (IBNR)).
Perubahan dalam estimasi liabilitas klaim The changes in estimated claim liabilities
diakui dalam laba rugi tahun berjalan. are recognized in the profit or loss for the
Liabilitas tersebut dihentikan period. The liabilities are derecognized
pengakuannya pada saat kontrak berakhir, when the contract has expired, discharged
dikeluarkan atau dibatalkan. or cancelled.
110
Page 114
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ad. Liabilitas kontrak asuransi dan reasuransi ad. Insurance contract liabilities and
(lanjutan) reinsurance (continued)
Liabilitas kontrak asuransi (lanjutan) Insurance contract liabilities (continued)
c. Premi yang belum merupakan pendapatan c. Unearned premium
Premi yang belum merupakan pendapatan Unearned premium represents part of the
merupakan bagian premi yang telah premiums that were already received but not
dilunasi, namun belum merupakan yet earned, because the insurance coverage
pendapatan karena masa pertanggungan period was not yet due at the end of the year.
asuransi masih berjalan pada akhir tahun. Unearned premium represents liabilities of
Premi yang belum merupakan pendapatan short-term insurance contract.
merupakan liabilitas atas kontrak asuransi
jangka pendek.
Premi yang belum merupakan pendapatan Unearned premium is calculated individually
dihitung secara individual dari tiap from each coverage, where the amount
pertanggungan yang besarnya ditetapkan determined proportionally to the amount of
secara proporsional terhadap jumlah protection provided during the coverage
proteksi yang diberikan selama periode period or risk period, consistent with the
pertanggungan atau periode risiko, recognition of short-term insurance premium
konsisten dengan pengakuan pendapatan income.
premi asuransi jangka pendek.
Kenaikan premi yang belum merupakan The increase in unearned premium is
pendapatan diakui sebagai beban pada recognized as expense in the profit or loss
laba rugi tahun berjalan sedangkan for the year, while the decrease in unearned
penurunan premi yang belum merupakan premium is recognized as income in the
pendapatan diakui sebagai pendapatan profit or loss for the year. The liabilities are
pada laba rugi tahun berjalan. Liabilitas ini derecognized when the contract has expired,
dihentikan pengakuannya pada saat discharged or cancelled.
kontrak berakhir, dilepaskan atau
dibatalkan.
Reasuransi Reinsurance
BRI Life dan BRI Insurance menreasuransikan BRI Life and BRI Insurance reinsured its
risiko asuransi dalam bisnis normal pada setiap insurance risk in the normal course of business
lini bisnisnya. for all of its businesses.
Manfaat BRI Life dan BRI Insurance atas kontrak The benefits of BRI Life and BRI Insurance on
reasuransi yang dimiliki diakui sebagai aset reinsurance contracts owned are recognized as
reasuransi. Aset ini terdiri dari piutang yang reinsurance assets. These assets consist of
bergantung pada klaim yang diperkirakan dan receivables that depend on the expected claims
manfaat yang timbul dalam kontrak reasuransi and benefits arising under the related
terkait. Aset reasuransi tidak saling hapus reinsurance contracts. Reinsurance assets are
dengan liabilitas kontrak asuransi terkait not offset against the related insurance contract
liabilities.
Piutang reasuransi diestimasi secara konsisten Reinsurance receivables are estimated
dengan klaim yang disetujui terkait dengan consistently with approved claims related to the
kebijakan reasuradur dan sesuai dengan kontrak reinsurer’s policies and in accordance with the
reasuransi terkait. related reinsurance contract.
111
Page 115
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ad. Liabilitas kontrak asuransi dan reasuransi ad. Insurance contract liabilities and
(lanjutan) reinsurance (continued)
Reasuransi (lanjutan) Reinsurance (continued)
BRI Life dan BRI Insurance mereasuransikan BRI Life and BRI Insurance reinsure a portion of
sebagian risiko atas ekspektasi pertanggungan risk of the expectation of obtained coverage to
yang diperoleh kepada perusahaan asuransi lain other insurance and reinsurance companies.
dan perusahaan reasuransi. Jumlah premi yang The amount of the premium paid or the premium
dibayar atau bagian premi atas transaksi portion of the prospective reinsurance
reasuransi prospektif diakui sebagai premi transaction is recognized as reinsurance
reasuransi sesuai periode kontrak reasuransi premium over the reinsurance contract period
secara proporsional dengan proteksi yang proportional to the protection provided. Payment
diberikan. Pembayaran atau liabilitas atas or obligation for retrospective reinsurance
transaksi reasuransi retrospektif diakui sebagai transaction is recognized as reinsurance
piutang reasuransi sebesar liabilitas yang receivable in the equivalent amount to the
dibukukan sehubungan dengan kontrak recorded liability related to the reinsurance
asuransi tersebut. contract.
Aset reasuransi termasuk saldo yang Reinsurance assets include balances expected
diharapkan dibayarkan oleh perusahaan to be paid by the reinsurance companies for
reasuransi untuk ceded liabilitas manfaat polis ceded liability for future policy benefits, ceded
masa depan, ceded estimasi liabilitas klaim, dan estimated claim liabilities, and ceded unearned
ceded premi yang belum merupakan premium. The amounts of benefits borne by the
pendapatan. Jumlah manfaat yang ditanggung reinsurers are estimated consistently with the
oleh reasuradur diperkirakan secara konsisten liability associated with the reinsurance policy.
sesuai dengan liabilitas yang terkait dengan
polis reasuransi.
Aset reasuransi mengalami penurunan nilai jika Reinsurance asset is impaired if there is
ada bukti objektif, sebagai akibat dari suatu objective evidence, as a result of an event that
peristiwa yang terjadi setelah pengakuan awal occurred after initial recognition of the
aset reasuransi, bahwa BRI Life dan BRI reinsurance asset, that BRI Life and BRI
Insurance tidak dapat menerima seluruh jumlah Insurance may not receive the whole amount
karena di bawah syarat-syarat kontrak, dan because it is under the terms of the contract, and
dampak pada jumlah yang akan diterima dari the impact of the amount to be received from the
reasuradur dapat diukur secara andal. reinsurer can be measured reliably.
Jika aset reasuransi mengalami penurunan nilai, If the reinsurance asset is impaired, BRI Life and
BRI Life dan BRI Insurance mengurangi nilai BRI Insurance reduce the carrying amount and
tercatat dan mengakui kerugian penurunan nilai recognizes the impairment loss in the profit or
tersebut dalam laba rugi tahun berjalan. loss for the year.
Aset atau liabilitas reasuransi dihentikan Reinsurance assets or liabilities are
pengakuannya ketika hak kontraktualnya hilang derecognized when the contractual rights are
atau berakhir, atau ketika kontrak dialihkan extinguished or expired or when the contract is
kepada pihak lain. transferred to other parties.
112
Page 116
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ae. Imbalan kerja ae. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, iuran Short-term employee benefits such as salaries,
jaminan sosial, cuti jangka pendek, bonus dan social security contributions, short-term leaves,
imbalan non-moneter lainnya diakui selama bonuses, and other non-monetary benefits are
periode jasa diberikan. Imbalan jangka pendek recognized during the period when the services
dihitung sebesar jumlah yang tidak are rendered. Short-term employee benefits are
didiskontokan. calculated using undiscounted amounts.
Program pensiun iuran pasti Defined contribution pension plan
Merupakan iuran kepada dana pensiun sebesar Defined contribution pension plan is the
persentase tertentu gaji pekerja yang menjadi contribution to pension fund at a certain
peserta program pensiun iuran pasti BRI. Iuran percentage of salaries of employees who are
dicadangkan dan diakui sebagai biaya ketika participants of BRI’s defined contribution
jasa telah diberikan oleh pekerja-pekerja pension plan. The contribution is accrued and
tersebut dan pembayaran dikurangkan dari recognized as expense when services have
utang iuran. Iuran terutang dihitung berdasarkan been rendered by the qualified employees and
jumlah yang tidak didiskontokan. actual payments are deducted from the
contribution payable. Contribution payable is
measured using undiscounted amounts.
Program imbalan pasti dan imbalan kerja jangka Defined benefit plan and other long-term
panjang lainnya employee benefits
Imbalan pasca kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya seperti penghargaan tanda term employee benefits such as gratuity for
jasa, cuti besar, program kesehatan pasca kerja services, grand leaves and BPJS
BPJS dan program manfaat lain manfaat dana post-employment health program are accrued
tambahan dicadangkan dan diakui sebagai and recognized as expense when services have
biaya ketika jasa telah diberikan oleh pekerja been rendered by these employees. The
yang memenuhi syarat. Imbalan kerja benefits are determined based on BRI’s policy
ditentukan berdasarkan peraturan BRI dan and applicable regulations.
peraturan yang berlaku.
Imbalan pasca kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya secara aktuaris ditentukan term employee benefits are determined using
berdasarkan metode Projected Unit Credit. the Projected Unit Credit method by an actuary.
Pengukuran kembali atas liabilitas (aset) Remeasurement of net defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets), which is recognized as other
penghasilan komprehensif lain, terdiri atas: comprehensive income, consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gains and losses.
(ii) Imbal hasil atas aset program, tidak (ii) Return on defined benefit plan assets,
termasuk jumlah yang dimasukkan dalam excluding amounts that are included in the
bunga neto atas liabilitas (aset). net interest on liabilities (assets).
(iii) Setiap perubahan dampak batas aset, tidak (iii) Any change in the impact of the asset limit,
termasuk jumlah yang dimasukkan dalam excluding amounts that are included in the
bunga neto atas liabilitas (aset). net interest on the liabilities (assets).
Pengukuran kembali liabilitas (aset) imbalan Remeasurement of net defined benefit liabilities
pasti neto, yang diakui sebagai penghasilan (assets) is recognized as other comprehensive
komprehensif lain yang tidak direklasifikasi ke income which is not reclassified to profit or loss
laba rugi pada periode berikutnya. in the subsequent period.
113
Page 117
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ae. Imbalan kerja (lanjutan) ae. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja jangka Defined benefit plan and other long-term
panjang lainnya (lanjutan) employee benefits (continued)
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits, the
biaya jasa kini, biaya bunga neto atas liabilitas current service cost, the net interest expense on
(aset) imbalan pasti neto, dan pengukuran net defined benefit liabilities (assets), and the
kembali liabilitas (aset) imbalan pasti neto remeasurement of net defined benefit liabilities
langsung diakui pada laporan laba rugi dan (assets) are recognized immediately in the
penghasilan komprehensif lain konsolidasian current period consolidated statement of profit or
periode berjalan. loss and other comprehensive income.
Biaya jasa lalu diakui sebagai beban pada Past service costs are recognized as expense at
tanggal yang lebih awal antara ketika the earlier date between the occurrence of the
amandemen atau kurtailmen program terjadi, amendment or curtailment program and when
dan ketika biaya restrukturisasi atau pesangon the restructuring or severance costs are
diakui, sehingga biaya jasa lalu yang belum recognized, therefore, unvested past service
vested tidak lagi dapat ditangguhkan dan diakui cost can no longer be deferred and recognized
selama periode vesting masa depan. over the future vesting period.
af. Opsi saham af. Stock Option
Biaya kompensasi saham pada tanggal The stock compensation cost at the issuance
penerbitan dihitung berdasarkan nilai wajar dari date is calculated based on the fair value of the
opsi saham tersebut dan diakui dalam akun stock options and recognized in “Salaries and
“Beban Tenaga Kerja dan Tunjangan” Employee Benefits Expense” based on the cliff-
berdasarkan program hak yang diakui pada vesting scheme using the straight-line method
tahun berjalan (cliff-vesting scheme) dengan over the vesting period. The accumulation of
metode garis lurus selama masa tunggu (vesting stock compensation cost is recognized as “Stock
period). Akumulasi dari biaya kompensasi Option” in equity. The fair values of the stock
saham diakui sebagai “opsi saham” dalam options are assesed using the Black-Scholes
bagian ekuitas. Nilai wajar dari opsi saham option pricing model. The fair values of the stock
tersebut dinilai dengan menggunakan model options are assesed using the Black-Scholes
penentuan harga opsi Black-Scholes. option pricing model.
ag. Laba per lembar saham ag. Earnings per share
Laba per lembar saham dasar dihitung dengan Basic earnings per share is calculated by
membagi laba tahun berjalan yang diatribusikan dividing the income for the year attributable to
kepada Entitas Induk (BRI) dengan jumlah rata- the Parent Entity (BRI) with the weighted
rata tertimbang saham yang ditempatkan dan average number of issued and fully paid shares
disetor penuh pada tahun yang bersangkutan. during the related year.
Laba per lembar saham dilusian dihitung setelah Diluted earnings per share is calculated after
melakukan penyesuaian yang diperlukan making the necessary adjustments to the
terhadap jumlah rata-rata tertimbang saham weighted average number of ordinary shares
biasa yang beredar. outstanding.
114
Page 118
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ah. Transaksi dan saldo dalam mata uang asing ah. Foreign currency transactions and balances
BRI dan entitas anaknya menyelenggarakan BRI and its subsidiaries maintain their
catatan akuntansi dalam Rupiah. Transaksi accounting records in Indonesian Rupiah.
yang melibatkan mata uang asing dicatat pada Transactions involving foreign currency are
nilai tukar pada saat terjadinya transaksi. Pada recorded at the prevailing exchange rates at the
tanggal-tanggal 31 Maret 2025 dan 31 time of the transactions. As of March 31, 2025
Desember 2024, semua aset dan liabilitas and December 31, 2024, all foreign currency
moneter dalam mata uang asing dijabarkan ke denominated monetary assets and liabilities are
dalam Rupiah dengan menggunakan kurs spot translated into Rupiah using the Reuters spot
Reuters pada pukul 16.00 WIB (Waktu rates at 4.00 p.m. WIB (Western Indonesian
Indonesia bagian Barat). Keuntungan atau Time). The resulting gains or losses are
kerugian yang timbul dibebankan pada laporan recognized in the consolidated statement of
laba rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income.
konsolidasian.
Nilai tukar yang digunakan untuk menjabarkan The exchange rates used in the translation of
mata uang asing ke dalam Rupiah adalah foreign currency amounts into Rupiah are as
sebagai berikut (nilai penuh): follows (full amount):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
1 Dolar Amerika Serikat 16.560,00 16.095,00 1 United States Dollar
1 Pound Sterling Inggris 21.383,11 20.218,54 1 Great Britain Pound Sterling
1 Yen Jepang 110,01 103,03 1 Japanese Yen
1 Euro Eropa 17.825,19 16.758,12 1 European Euro
1 Dolar Hong Kong 2.129,67 2.073,11 1 Hong Kong Dollar
1 Riyal Arab Saudi 4.414,5 4.284,00 1 Saudi Arabian Riyal
1 Dolar Singapura 12.358,67 11.844,58 1 Singaporean Dollar
1 Ringgit Malaysia 3.735,62 3.597,86 1 Malaysian Ringgit
1 Dolar Australia 10.441,08 10.013,51 1 Australian Dollar
1 Renminbi 2.277,00 2.204,99 1 Renminbi
1 Baht Thailand 488,13 469,79 1 Thailand Baht
1 Franc Swiss 18.731,98 17.815,04 1 Swiss Franc
1 Dolar Kanada 11.582,44 11.201,59 1 Canadian Dollar
1 Dolar Brunei Darussalam 12.358,67 11.844,57 1 Bruneian Dollar
1 Kroner Denmark 2.389,34 2.247,01 1 Danish Krone
1 Won Korea Selatan 11,30 10,92 1 South Korean Won
1 Dolar Selandia Baru 9.501,3 9.067,93 1 New Zealand Dollar
1 Kina Papua Nugini 4.019,96 3.963,42 1 Papua New Guinean Kina
1 Dirham Uni Emirat Arab 4.508,5 4.382,10 1 United Arab Emirates Dirham
1 Kroner Swedia 1.646,79 1.463,26 1 Swedish Krone
1 Kroner Norwegia 1.567,54 1.419,75 1 Norwegian Krone
1 Rupee India 192,97 187,98 1 Indian Rupee
1 Peso Filipina 288,51 278,32 1 Phillipine Peso
1 Dolar Taiwan Baru 500,07 490,93 1 New Taiwanese Dollar
1 Dong Vietnam 0,65 0,63 1 Vietnamese Dong
115
Page 119
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ai. Penjabaran laporan keuangan Kantor ai. Translation of the financial statements of
Cabang dan Perwakilan di luar negeri Overseas Branch and Representative Office
BRI memiliki 1 (satu) Entitas Anak di Hong Kong, BRI has 1 (one) Subsidiary in Hong Kong, 5
5 (lima) Kantor Cabang di New York, Cayman (five) Branch Offices in New York, Cayman
Islands, Singapura, Timor-Leste dan Taipei serta Islands, Singapore, Timor-Leste and Taipei and
1 (satu) Kantor Perwakilan di luar negeri yang 1 (one) Representative Office in Hong Kong
berlokasi di Hong Kong yang merupakan entitas which are considered as separate foreign
asing yang terpisah. entities.
Untuk tujuan penggabungan laporan keuangan For consolidated financial statement purposes,
konsolidasian, seluruh akun entitas anak, kantor all accounts of subsidiary, overseas branch and
cabang dan perwakilan di luar negeri dijabarkan representative offices are translated into Rupiah
dalam Rupiah dengan kurs sebagai berikut: with the following exchange rates:
a) Aset dan liabilitas serta komitmen dan a) Assets and liabilities, as well as
kontinjensi menggunakan kurs spot Reuters commitments and contingencies - use
pada pukul 16.00 WIB pada tanggal laporan Reuters spot rates at 4.00 p.m. WIB on the
posisi keuangan. statement of financial position date.
b) Pendapatan, beban, laba dan rugi b) Income, expenses, gains and losses - use
menggunakan kurs tengah rata-rata yang the average middle rate prevailing in the
berlaku pada bulan yang bersangkutan. related month. The year-end balances is the
Saldo akhir periode merupakan sum of the monthly balances of income,
penjumlahan saldo bulanan pendapatan, expenses, gains and losses during the year.
beban, laba dan rugi selama tahun yang
bersangkutan.
c) Modal saham dan tambahan modal disetor c) Equity - capital stock and additional paid-in
menggunakan kurs historis. capital use historical rates.
d) Laporan arus kas menggunakan kurs spot d) Statement of cash flows - use the Reuters
Reuters pada pukul 16.00 WIB pada tanggal spot rates at 4.00 p.m. WIB on the
laporan posisi keuangan, kecuali pos-pos statement of financial position date, except
laba rugi yang menggunakan kurs tengah for the profit and loss accounts which use
rata-rata dan pos-pos ekuitas yang middle rates and equity accounts which use
menggunakan kurs historis. historical rates.
Selisih yang timbul dari proses penjabaran The difference arising from the translation
laporan keuangan tersebut disajikan di process of the financial statements are
kelompok ekuitas sebagai “Selisih kurs karena presented in equity as “Differences arising from
penjabaran laporan keuangan dalam mata uang the translation of foreign currency financial
asing”. statements”.
aj. Instrumen derivatif aj. Derivatives Instruments
Instrumen keuangan derivatif dinilai dan diakui di Derivatives financial instruments are assessed
laporan posisi keuangan konsolidasian pada and recognized in the consolidated statement of
nilai wajar. Setiap kontrak derivatif dicatat financial position at fair value. Each derivatives
sebagai aset apabila memiliki nilai wajar positif contract is recorded as asset when the fair value
dan sebagai liabilitas apabila memiliki nilai wajar is positive and as liability when the fair value is
negatif. negative.
Tagihan dan liabilitas derivatif diklasifikasikan Derivatives receivable and payable are
sebagai aset dan liabilitas keuangan yang diukur classified as financial assets and liabilities
pada nilai wajar melalui laba rugi. measured at fair value through profit or loss.
116
Page 120
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
aj. Instrumen derivatif (lanjutan) aj. Derivatives Instruments (continued)
Keuntungan atau kerugian yang terjadi dari Gains or losses resulting from fair value changes
perubahan nilai wajar diakui dalam laporan laba are recognized in the consolidated statement of
rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income.
konsolidasian.
Nilai wajar instrumen derivatif ditentukan diskonto The fair value of derivatives instruments are
arus kas dan model penentu harga atau harga determined based on discounted cash flows
yang diberikan oleh broker (quoted price) atas and pricing models or quoted prices from the
instrumen lainnya yang memiliki karakteristik brokers of other instruments with similar
serupa, yang mengacu pada PSAK No. 113: characteristics, which refers to SFAS No. 113:
”Pengukuran Nilai Wajar” (Catatan 2c). "Fair Value Measurement" (Note 2c).
Derivatif melekat tidak lagi dipisahkan dari Embedded derivatives are no longer separated
kontrak utama non-derivatif yang merupakan from major non-derivative contracts which are
aset keuangan/liabilitas keuangan, BRI dan financial assets/financial liabilities, the Bank and
entitas anak mengklasifikasikan aset/liabilitas its subsidiaries classify financial assets/liabilities
keuangan secara keseluruhan berdasarkan as a whole based on its business model and
model bisnis dan jangka waktu kontraktualnya contractual term as disclosed in Note 2c.
sebagaimana diungkapkan dalam Catatan 2c.
ak. Perpajakan ak. Taxation
Beban pajak tahun berjalan ditetapkan Current tax expense is determined based on the
berdasarkan taksiran penghasilan kena pajak estimated taxable income for the current year.
tahun berjalan. Aset dan liabilitas pajak Deferred tax assets and liabilities are recognized
tangguhan diakui atas perbedaan temporer aset for temporary differences between the
dan liabilitas antara pelaporan komersial dan commercial and the fiscal reporting of assets
pajak pada setiap tanggal pelaporan. and liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang boleh dikurangkan deductible temporary differences and
dan saldo rugi fiskal yang belum uncompensated tax loss balance to the extent
dikompensasikan, sepanjang perbedaan that it is probable that the temporary differences
temporer dan rugi fiskal yang belum and uncompensated tax loss balance will be
dikompensasikan tersebut dapat dimanfaatkan utilized to deduct the future taxable profit.
untuk mengurangi laba fiskal pada masa yang
akan datang.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying value of deferred tax assets is
pada setiap tanggal posisi keuangan dan nilai reviewed at each financial position date and is
tercatat aset pajak tangguhan tersebut reduced if it is no longer probable that sufficient
diturunkan apabila tidak lagi terdapat taxable profits will be available to compensate
kemungkinan besar bahwa laba fiskal yang part or all of the benefit of the deferred tax
memadai akan tersedia untuk mengkompensasi assets.
sebagian atau semua manfaat aset pajak
tangguhan.
117
Page 121
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ak. Perpajakan (lanjutan) ak. Taxation (continued)
Aset dan kewajiban pajak tangguhan diukur Deferred tax assets and liabilities are measured
berdasarkan tarif pajak yang berlaku pada tahun based on the tax rates that are expected to apply
saat aset direalisasikan atau liabilitas on the year when the asset is realized or the
diselesaikan berdasarkan peraturan perpajakan liability is settled based on the tax regulations
yang berlaku atau yang telah secara substantif that have been enacted or substantively enacted
telah diberlakukan pada tanggal laporan posisi at the statement of financial position date. The
keuangan. Pengaruh pajak terkait dengan tax effect related to the provisions for and/or
penyisihan untuk dan/atau pembalikan seluruh reversals of all temporary differences during the
perbedaan temporer selama tahun berjalan, year, including the effect of change in tax rates,
termasuk pengaruh perubahan tarif pajak, diakui are recognized as “Deferred Income Tax Benefit
sebagai “Manfaat (Beban) Pajak Penghasilan (Expense)” and included in the net income or
Tangguhan” dan termasuk dalam laba atau rugi loss for the year, except for transactions
neto tahun berjalan, kecuali untuk transaksi- previously charged or credited directly to equity.
transaksi yang sebelumnya telah langsung
dibebankan atau dikreditkan ke ekuitas.
Perubahan terhadap kewajiban perpajakan Amendments to tax obligations are recorded
diakui pada saat penetapan pajak diterima atau when the tax assessment is received or, if the
jika BRI dan entitas anak mengajukan BRI and subsidiaries submitted an appeal, when
keberatan, pada saat keputusan atas keberatan the decision on the appeal is determined.
telah ditetapkan.
Untuk setiap entitas yang dikonsolidasi, For each of the consolidated entity, the tax
pengaruh pajak atas perbedaan temporer dan effects on temporary differences and
akumulasi rugi pajak, yang masing-masing accumulated tax loss, which can be either asset
dapat berupa aset atau liabilitas, disajikan dalam or liability, are presented in the net amounts for
jumlah neto untuk masing-masing entitas each of the entity.
tersebut.
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities on deferred tax and current
pajak kini dapat saling hapus apabila terdapat tax can be offset if there is a legal enforceable
hak yang berkekuatan hukum untuk melakukan right to offset.
saling hapus.
Pajak Penghasilan Pilar Dua Pillar Two Income Taxes
Pada tanggal 31 Desember 2024, Pemerintah On December 31, 2024, the Government of
Indonesia telah menerbitkan undang-undang Indonesia has issued the Pillar Two income
Pajak Penghasilan Pilar Dua sesuai dengan taxes legislation with Ministry of Finance
Peraturan Menteri Keuangan No. 136 Tahun Regulation No. 136 Year 2024 ("PMK 136/2024")
2024 ("PMK 136/2024") sehubungan dengan in regards to Global Anti-Base Erosion Rules
Pengenaan Pajak Minimum Global ("GloBE"), ("GloBE"), which will come into effect starting
yang akan mulai berlaku pada tanggal 1 Januari January 1, 2025.
2025.
Aturan Pengenaan Pajak Minimum Global ini These GloBE rules introduce new taxing
memperkenalkan mekanisme perpajakan baru mechanisms under which a multinational
dimana perusahaan multinasional akan enterprise would pay a top-up tax in a jurisdiction
membayar pajak tambahan di suatu yurisdiksi whenever the ETR, determined on a
setiap kali ETR, yang ditentukan berdasarkan jurisdictional basis under the Pillar Two rules, is
yurisdiksi di bawah aturan Pilar Dua, berada di below a 15% minimum rate.
bawah tarif minimum 15%.
118
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ak. Perpajakan (lanjutan) ak. Taxation (continued)
BRI dan entitas anak berada dalam lingkup BRI and subsidiaries is in scope of the Pillar Two
model Pilar Dua sebagaimana diatur dalam model in as regulated in the PMK 136/2024. The
PMK 136/2024. Grup telah mengadopsi Group has adopted the amendments to SFAS
amandemen PSAK No. 212: Reformasi Pajak No. 212: International Tax Reform—Pillar Two
Internasional—Pilar Dua Model Rules, Model Rules, as issued by DSAK IAI on
sebagaimana diterbitkan oleh DSAK IAI pada December 2023, which includes:
Desember 2023, yang meliputi:
Pengecualian atas pengakuan dan A exception to the recognition and
pengungkapan pajak tangguhan terkait disclosure of deferred taxes related to the
dengan pajak penghasilan Pilar Dua; Pillar Two income taxes;
Pengungkapan terpisah beban pajak Separate disclosure of the current tax
(penghasilan) tahun berjalan terkait expense (income) related to Pillar Two
dengan pajak penghasilan Pilar Dua; dan income taxes; and
Dalam periode dimana undang-undang In periods in which Pillar Two legislation is
Pilar Dua diberlakukan atau diberlakukan enacted or substantively enacted but not yet
secara substantif tetapi belum berlaku, in effect, disclosure requirements for
persyaratan pengungkapan bagi entitas affected entities to help users of the financial
yang terkena dampak untuk membantu statements better understand an entity’s
pengguna laporan keuangan lebih exposure to Pillar Two income taxes arising
memahami eksposur entitas terhadap from that legislation.
pajak penghasilan Pilar Dua yang timbul
dari undang-undang tersebut.
BRI dan entitas anak telah menerapkan BRI and subsidiaries has applied the exception
pengecualian atas pengakuan dan to the recognition and disclosure of deferred
pengungkapan pajak tangguhan terkait dengan taxes related to the Pillar Two income taxes.
pajak penghasilan Pilar Dua.
al. Informasi segmen al. Segment information
Segmen adalah bagian yang dapat dibedakan Segment is a distinguishable component of the
dari BRI dan entitas anak yang terlibat baik BRI and subsidiaries that engaged either in
dalam menyediakan produk tertentu (segmen providing certain products (operational
operasi), maupun dalam menyediakan produk segment), or in providing products within
dalam lingkungan ekonomi tertentu (segmen a particular economic environment
geografis), yang memiliki risiko dan imbalan (geographical segment), which is subject to
yang berbeda dengan segmen lainnya. risks and rewards that are different from those
of other segments.
Pendapatan, beban, hasil, aset dan liabilitas The segment income, expenses, results,
segmen mencakup item-item yang dapat assets and liabilities include items directly
diatribusikan langsung kepada suatu segmen attributable to a segment as well as those that
serta hal-hal yang dapat dialokasikan dengan can be allocated on an appropriate basis to that
dasar yang sesuai kepada segmen tersebut. segment. The segment items are determined
Item-item segmen ditentukan sebelum saldo dan before intercompany balances and
transaksi antar Kelompok Usaha, dieliminasi transactions are eliminated as part of
sebagai bagian dari proses konsolidasi. consolidation process.
119
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
al. Informasi segmen (lanjutan) al. Segment information (continued)
BRI dan entitas anak menyajikan segmen usaha BRI and subsidiaries present operational
berdasarkan laporan internal konsolidasian yang segments based on the internal consolidated
disajikan kepada pengambil keputusan report that is presented to the Board of
operasional yaitu Direksi. Directors as the operational decision maker.
BRI telah mengidentifikasi dan mengungkapkan BRI has identified and disclosed financial
informasi keuangan berdasarkan kegiatan bisnis information based on main business
utama (segmen operasi) yang terbagi atas (operational segments) classified into micro,
kelompok mikro, ritel, korporasi, lainnya dan retail, corporate and others as well as
entitas anak, serta berdasarkan segmen subsidiaries, and based on geographical
geografis. segments.
Segmen geografis meliputi penyediaan barang The geographical segment includes provision
maupun jasa di dalam lingkungan ekonomi of products or services within a particular
tertentu yang memiliki risiko serta tingkat economic environment with different risks and
pengembalian yang berbeda dengan segmen returns compared to other operating segments
operasi lainnya yang berada dalam lingkungan in other economic environments. BRI’s
ekonomi lain. Segmen geografis BRI adalah geographical segments are Indonesia, United
berdasarkan wilayah Indonesia, Amerika States of America, Hong Kong, Singapore,
Serikat, Hong Kong, Singapura, Timor-Leste dan Timor-Leste, and Taiwan.
Taiwan.
am. Pendapatan dan Beban Penjualan Emas am. Gold Sales Revenue and Expenses
Pendapatan dari penjualan emas diakui pada Revenue from the sale of gold is recognized
saat kewajiban pelaksanaan dipenuhi entitas when the performance obligation is satisfied by
anak pada waktu tertentu, yaitu pada saat the subsidiary at the point in time when the
pengendalian atas barang telah berpindah control of goods has been transferred to the
kepada pelanggan. Pendapatan bisnis emas customer. Revenue on gold business is also
juga diakui ketika suatu produk telah diserahkan recognized when the product delivered to
kepada pelanggan atau memenuhi skema customers or has met the criteria of “bill and
“penjualan ketika pengiriman ditunda”. hold” scheme. The revenue recognition adopted
Pengakuan pendapatan tersebut menerapkan SFAS No. 115, “Revenue from Contract with
PSAK No. 115, “Pendapatan dari Kontrak Customer”. Revenue is shown net of value
dengan Pelanggan”. Pendapatan disajikan neto added tax, returns, rebates and discounts.
setelah dikurangi pajak pertambahan nilai, retur, Expenses are recognized as incurred on an
potongan harga dan diskon. Beban diakui pada accrual basis.
saat terjadinya berdasarkan metode akrual.
an. Saham treasuri an. Treasury stock
Instrumen ekuitas BRI yang diperoleh kembali Reacquired BRI equity instruments (treasury
(saham treasuri) diakui pada harga perolehan stocks) are recognized at reacquisition price and
kembali dan dikurangi dari ekuitas. Tidak ada deducted from equity. No gain or loss is
laba atau rugi yang diakui pada laba rugi atas recognized in profit or loss on the acquisition,
perolehan, penjualan kembali, penerbitan atau resale, issuance or cancellation of BRI equity
pembatalan dari instrumen ekuitas BRI. Selisih instruments. The difference between the
antara jumlah tercatat dan penerimaan, bila carrying amount and receipts, if reissued, is
diterbitkan kembali, diakui sebagai bagian dari recognized as part of additional paid-in capital in
tambahan modal disetor pada ekuitas. equity.
120
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ao. Penggunaan pertimbangan, estimasi dan ao. Use of significant accounting judgments,
asumsi akuntansi yang signifikan estimates and assumptions
Penyusunan laporan keuangan konsolidasian The preparation of the consolidated financial
BRI dan entitas anak mengharuskan statement for BRI and subsidiaries requires
manajemen untuk membuat pertimbangan, management to make judgments, estimates
estimasi dan asumsi yang mempengaruhi and assumptions that affect the reported
jumlah yang dilaporkan dari pendapatan, beban, amounts of income, expenses, assets and
aset dan liabilitas, dan pengungkapan atas liabilities, and the disclosure of contingent
liabilitas kontinjensi pada akhir periode liabilities, at the end of the reporting period.
pelaporan. Ketidakpastian mengenai asumsi Uncertainty about these assumptions and
dan estimasi tersebut dapat mengakibatkan estimates could result in material adjustments
penyesuaian material terhadap nilai tercatat aset to the carrying amounts of the assets and
dan liabilitas dalam periode pelaporan liabilities in the subsequent reporting periods.
berikutnya.
Pertimbangan Judgements
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by
dalam rangka penerapan kebijakan akuntansi management in applying BRI and subsidiaries’
BRI dan entitas anak yang memiliki pengaruh accounting policies that have the most
paling signifikan atas jumlah yang diakui dalam significant effects on the amounts recognized in
laporan keuangan konsolidasian BRI dan entitas the consolidated financial statement for BRI
anak sebagai berikut: and subsidiaries, as follows:
Nilai wajar atas instrumen keuangan Fair value of financial instruments
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities in which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the consolidated
keuangan konsolidasian dapat dikategorikan financial statement are classified within fair
pada level hierarki nilai wajar, berdasarkan value hierarchy, based on the lowest level of
tingkatan input terendah yang signifikan atas input that is significant to the overall fair value
pengukuran nilai wajar secara keseluruhan: measurement:
Level 1 : Harga kuotasian (tanpa Level 1 : Quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk active markets for identical
aset atau liabilitas yang identik assets or liabilities accessible at
yang dapat diakses pada tanggal the measurement date.
pengukuran.
Level 2 : Input selain harga kuotasian Level 2 : Inputs other than quoted prices
yang termasuk dalam level 1 included in level 1 for the assets
yang dapat diobservasi untuk and liabilities, which is directly or
aset dan liabilitas, baik secara indirectly observable.
langsung atau tidak langsung.
Level 3 : Input yang tidak dapat Level 3 : Unobservable inputs for the
diobservasi untuk aset dan assets and liabilities
liabilitas.
121
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ao. Penggunaan pertimbangan, estimasi dan ao. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Pertimbangan (lanjutan) Judgements (continued)
Kontinjensi Contingencies
Manajemen BRI dan entitas anak sedang terlibat The management of BRI and subsidiaries are
dalam proses hukum. Perkiraan biaya currently involved in legal proceedings. The
kemungkinan bagi penyelesaian klaim telah estimates of the probable cost for the settlement
dikembangkan melalui konsultasi dengan of claims have been developed through
bantuan konsultan hukum BRI dan entitas anak consultation with the aid of the legal consultant
didasarkan pada analisis hasil yang potensial. of BRI and subsidiaries and are based on the
Manajemen BRI dan entitas anak tidak analysis of potential results. BRI and
berkeyakinan bahwa hasil dari hal ini akan subsidiaries’ management does not believe that
mempengaruhi hasil usaha. Besar the outcome of this matter will affect the results
kemungkinan, bagaimanapun, bahwa hasil of operations. It is probable, however, that
operasi di masa depan dapat secara material future results of operations could be materially
terpengaruh oleh perubahan dalam estimasi affected by changes in the estimates or
atau efektivitas dari strategi yang terkait dengan effectiveness of the strategies related to these
hal tersebut. proceedings.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal other key sources for estimates uncertainty at
pelaporan yang memiliki risiko untuk dapat the reporting date that have a risk of causing
menyebabkan penyesuaian yang material a material adjustment to the carrying amounts of
terhadap nilai tercatat aset dan liabilitas untuk assets and liabilities for the subsequent year are
tahun berikutnya seperti yang diungkapkan di disclosed below. BRI and subsidiaries based its
bawah ini. BRI dan entitas anak mendasarkan assumptions and estimates used on the
asumsi dan estimasi yang digunakan pada parameters available when the consolidated
parameter yang tersedia pada saat laporan financial statement were prepared.
keuangan konsolidasian disusun.
Asumsi dan situasi mengenai perkembangan Assumptions and circumstances regarding future
masa depan dapat berubah akibat perubahan developments may change due to market
pasar atau situasi yang timbul di luar kendali BRI changes or circumstances arising beyond the
dan entitas anak. Perubahan tersebut control of BRI and subsidiaries. These changes
dicerminkan dalam asumsi yang digunakan are reflected in the assumptions used when they
pada saat terjadinya. occur.
Cadangan kerugian penurunan nilai dari kredit Allowance for impairment losses on loans, sharia
yang diberikan, pinjaman syariah serta piutang loans and finance lease receivables
sewa pembiayaan
Manajemen BRI dan entitas anak menelaah The management of BRI and subsidiaries review
portofolio kredit yang diberikan, pinjaman its loans, sharia loans and finance lease
syariah serta piutang sewa pembiayaan setiap receivables portfolio to assess impairment on an
tahun, untuk menilai penurunan nilai dengan annual basis by updating the allowance for
memperbarui cadangan kerugian penurunan impairment losses formed during the required
nilai yang dibentuk selama periode yang period based on the continuing analysis and
diperlukan berdasarkan analisis berkelanjutan monitoring of individual accounts by the loan
dan pemantauan terhadap rekening individual officers.
oleh petugas terkait.
122
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ao. Penggunaan pertimbangan, estimasi dan ao. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Dalam menentukan apakah penurunan nilai In determining whether impairment loss should
harus dibentuk dalam laporan laba rugi dan be formed in the consolidated statement of profit
penghasilan komprehensif lain konsolidasian, or loss and other comprehensive income, BRI
BRI dan entitas anak membuat penilaian, and subsidiaries assess for any observable data
apakah terdapat data yang dapat diobservasi indicating the existence of measurable decrease
yang menunjukkan bahwa terdapat penurunan in the estimated future cash flows from loan
yang dapat diukur dalam laporan perkiraan arus portfolio before the decrease could be
kas masa depan dari portofolio pinjaman individually identified in the portfolio.
sebelum penurunan tersebut dapat diidentifikasi
secara individual dalam portofolio tersebut.
Bukti seperti ini termasuk data yang dapat This evidence may include observable data
diobservasi yang menunjukkan bahwa terjadi indicating that there has been adverse change in
perubahan yang merugikan pada status the payment status of the borrower group, or
pembayaran kelompok peminjam, atau kondisi national or local economic conditions that
ekonomi nasional atau lokal yang berkorelasi correlate with the default on assets in the group.
dengan wanprestasi atas aset dalam kelompok. BRI and subsidiaries use estimates in
BRI dan entitas anak menggunakan perkiraan determining the amount and timing of future cash
dalam menentukan jumlah dan waktu dari arus flows when determining the level of allowance for
kas masa depan ketika menentukan tingkat impairment losses required. These estimations
cadangan kerugian yang diperlukan. Estimasi are based on assumptions of several factors and
tersebut didasarkan pada asumsi mengenai actual results may differ resulting in changes in
sejumlah faktor dan hasil aktual yang dapat the amount of allowance for impairment losses in
berbeda, yang mengakibatkan perubahan the future.
terhadap jumlah cadangan kerugian di masa
yang akan datang.
Penurunan nilai untuk efek-efek Impairment of securities
Manajemen BRI menentukan bahwa efek-efek The management of BRI determines that
memiliki kriteria penurunan nilai yang sama securities are impaired based on the same
dengan aset keuangan yang dicatat pada biaya criteria as for financial assets recorded at
perolehan diamortisasi. amortized cost.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
BRI dan entitas anak mengevaluasi penurunan BRI and subsidiaries assess impairment of non-
nilai aset non-keuangan apabila terdapat financial assets whenever events or changes in
kejadian atau perubahan keadaan yang circumstances indicate that the carrying amount
mengindikasikan bahwa nilai tercatat aset non- of non-financial asset may not be recoverable.
keuangan tidak dapat dipulihkan kembali. The factors that are considered important which
Faktor-faktor penting yang dapat menyebabkan may lead to impairment assessment are as
penelaahan penurunan nilai adalah sebagai follow:
berikut:
a) Performa yang tidak tercapai secara a) Significant underperformance against
signifikan terhadap ekspektasi historis atau historical expectation or projection of
proyeksi hasil operasi di masa yang akan operating results in the future;
datang;
b) Perubahan yang signifikan dalam cara b) Significant changes in the manner of use of
penggunaan aset atau strategi bisnis the assets or the overall business strategy;
secara keseluruhan; dan and
c) Industri atau tren ekonomi yang secara c) Significant negative industry or economic
signifikan bernilai negatif. trends.
123
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ao. Penggunaan pertimbangan, estimasi dan ao. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Manajemen BRI dan entitas anak mengakui The management of BRI and subsidiaries
kerugian penurunan nilai apabila nilai tercatat recognizes an impairment loss if the carrying
aset melebihi nilai yang dapat dipulihkan. amount of an asset exceeds its recoverable
Jumlah terpulihkan adalah nilai yang lebih tinggi amount. The recoverable amount is the higher
antara nilai wajar dikurang biaya pelepasan amount between the fair value less the costs of
dengan nilai pakai aset (atau unit penghasil kas). disposal and the use of asset value (or cash-
Jumlah terpulihkan diestimasi untuk aset generating unit). The recoverable amounts are
individual atau, jika tidak memungkinkan, untuk estimated for individual assets or, if not possible,
unit penghasil kas yang mana aset tersebut for the cash-generating unit to which the asset
merupakan bagian daripada unit tersebut. belongs to the unit.
Pengakuan aset pajak tangguhan Recognition of deferred tax assets
Aset pajak tangguhan diakui untuk seluruh saldo Deferred tax assets are recognized for all
rugi fiskal yang belum digunakan dalam hal unused tax losses to the extent that it is probable
terdapat kemungkinan bahwa penghasilan kena that the taxable income will be available to be
pajak akan tersedia untuk dikompensasi compensated against the losses that can be
terhadap kerugian yang dapat digunakan. used. Significant management judgment is
Pertimbangan manajemen yang signifikan required to determine the amount of deferred tax
diperlukan untuk menentukan jumlah aset pajak assets that can be recognized, in accordance
tangguhan yang dapat diakui, sesuai dengan with the timing and amount of future taxable
saat dan jumlah penghasilan kena pajak di masa income in line with tax planning strategies.
mendatang seiring dengan strategi perencanaan
pajak.
BRI dan entitas anak menelaah aset pajak BRI reviews its deferred tax assets at each
tangguhan pada setiap tanggal laporan posisi statement of financial position date and reduces
keuangan dan mengurangi jumlah tercatat the carrying amount to the extent that it is no
dalam hal tidak adanya lagi kemungkinan bahwa longer probable that sufficient taxable income
penghasilan kena pajak yang cukup akan will be available to compensate part or all of the
tersedia untuk mengompensasi sebagian atau deferred tax assets.
seluruh aset pajak tangguhan.
Nilai kini atas imbalan kerja Present value of employee benefits
Biaya atas program pensiun dan imbalan pasca The cost of defined pension plan and other post
kerja lainnya ditentukan dengan perhitungan employment benefits is determined using
aktuaris. Perhitungan aktuaris melibatkan actuarial valuations. The actuarial valuation
penggunaan asumsi mengenai tingkat diskonto, involves the use of assumptions regarding
tingkat pengembalian yang diharapkan dari discount rates, expected rates of return on
aset, kenaikan gaji di masa depan, tingkat assets, future salary increases, mortality rates
kematian dan tingkat kecacatan. Dikarenakan and disability rates. Due to the long-term nature
program tersebut memiliki sifat jangka panjang, of these plans, then the estimates are subject to
maka perkiraan tersebut memiliki ketidakpastian significant uncertainty.
yang signifikan.
124
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ao. Penggunaan pertimbangan, estimasi dan ao. Use of significant accounting judgments,
asumsi akuntansi yang signifikan (lanjutan) estimates and assumptions (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Estimasi liabilitas klaim Estimated claim liability
Estimasi liabilitas klaim merupakan liabilitas Estimated claims liability is a liability set aside to
yang disisihkan untuk memenuhi liabilitas klaim provide for the incurred and still in the settlement
yang terjadi dan yang masih dalam proses process claims liability arising from insurance
penyelesaian atas polis-polis asuransi yang policies in force. BRI’s management judgment is
masih berlaku (policies in force). Pertimbangan required to determine the recognizable amount
manajemen BRI diperlukan untuk menentukan of estimated claims liability.
jumlah estimasi liabilitas klaim yang dapat
diakui.
Liabilitas manfaat polis masa depan Liabilities for future policy benefits
BRI mencatat liabilitas kontrak asuransi jangka BRI records long-term insurance contract
panjang dengan metode nilai kini estimasi liabilities using the present value method of
pembayaran seluruh manfaat yang diperjanjikan estimated payment for all agreed benefits
termasuk seluruh opsi yang disediakan including all the available options plus the
ditambah dengan nilai kini estimasi seluruh present value of all estimated expenses that
biaya yang akan dikeluarkan dan juga will be incurred and considering the future
mempertimbangkan penerimaan premi di masa receipt of premium. The main assumption
depan. Asumsi utama yang mendasari metode underlying this method is the past claim
tersebut adalah pengalaman klaim masa lalu experience and discount rate.
dan tingkat diskonto.
ap. Tanggung jawab sosial dan lingkungan ap. Social and environmental responsibility
Berdasarkan PER-05/MBU/04/2021, istilah Based on PER-05/MBU/04/2021, the term
PKBL (Program Kemitraan dan Bina PEDP (Partnership and Environmental
Lingkungan) tidak digunakan lagi dan diganti Development Program) is no longer used and
menjadi TJSL (Tanggung Jawab Sosial & changed to SER (Social & Environmental
Lingkungan). Alokasi dana tidak dialokasikan Responsibility). The allocation of funds is not
dari saldo laba berdasarkan hasil keputusan allocated from the balance of earnings based
Rapat Umum Pemegang Saham (RUPS) akan on the results of the General Meeting of
tetapi diakui dan dibebankan ke laporan laba Shareholders (GMS) decision but is
rugi dan penghasilan komprehensif lain recognized and charged to the consolidated
konsolidasian tahun berjalan. statement of profit or loss and other
comprehensive income for the current year.
aq. Dividen aq. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the shareholders is
saham diakui sebagai liabilitas dalam laporan recognised 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.
125
Page 129
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. KAS 3. CASH
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Rupiah 30.362.359 28.038.188 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 52.128.154 863.242 65.023.905 1.046.560 United States Dollar
Riyal Arab Saudi 81.635.828 360.381 63.804.945 273.340 Saudi Arabian Riyal
Ringgit Malaysia 38.608.875 144.228 22.455.237 80.791 Malaysian Ringgit
Euro Eropa 7.072.258 126.064 4.965.698 83.216 European Euro
Dolar Singapura 9.973.600 123.260 11.647.132 137.955 Singaporean Dollar
Dirham Uni Emirat Arab 8.536.970 38.489 5.341.730 23.408 United Arab Emirates Dirham
Pound Sterling Inggris 1.580.360 33.793 985.440 19.924 Great Britain Pound Sterling
Dolar Australia 3.022.955 31.563 3.001.500 30.056 Australian Dollar
Baht Thailand 28.073.010 13.703 1.409.870 662 Thailand Baht
Dolar Kanada 1.103.671 12.783 339.796 3.806 Canadian Dollar
Dolar Brunei Darussalam 995.544 12.304 875.830 10.374 Bruneian Dollar
Dolar Selandia Baru 958.078 9.103 516.268 4.681 New Zealand Dollar
Yen Jepang 78.481.570 8.633 67.951.794 7.001 Japanese Yen
Franc Swiss 212.650 3.983 584.970 10.421 Swiss Franc
Dolar Hong kong 1.760.238 3.749 1.383.271 2.868 Hong Kong Dollar
Renminbi 1.454.220 3.311 1.874.875 4.134 Renminbi
Dolar Taiwan Baru 4.820.022 2.410 9.277.819 4.555 New Taiwanese Dollar
Won Korea Selatan 143.122.387 1.618 35.859.387 392 South Korean Won
Peso Filipina 1.950.550 563 3.148.660 876 Phillipine Peso
Dong Vietnam 491.826.000 319 325.350.000 205 Vietnamese Dong
Rupee India 738.808 143 726.658 137 Indian Rupee
Kina Papua Nugini 23.323 94 23.323 92 Papua New Guinean Kina
Kroner Norwegia 409 1 - Norwegian Krone
1.793.737 1.745.454
Total 32.156.096 29.783.642 Total
Saldo kas sudah termasuk uang pada mesin ATM Cash balance includes cash in ATM (Automatic
(Anjungan Tunai Mandiri) sebesar Rp4.209.298 dan Teller Machines) amounting to Rp4,209,298 and
ASD877.440 (nilai penuh) pada tanggal 31 Maret USD877,440 (full amount) as of March 31, 2025, and
2025 serta Rp3.730.161 dan ASD1.079.600 (nilai Rp3,730,161 and USD1,079,600 (full amount) as of
penuh) pada tanggal 31 Desember 2024. December 31, 2024.
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024, there
Desember 2024 tidak terdapat saldo kas yang tidak was no unusable cash that was pledged as collateral
dapat digunakan dan yang dijaminkan oleh BRI dan by BRI and its subsidiaries, except will be used to
entitas anak, kecuali yang akan digunakan untuk pay obligations that will mature within 1 (one) year is
membayar kewajiban yang akan jatuh tempo dalam presented as part of Other Assets (Note 17).
waktu 1 (satu) tahun disajikan sebagai bagian dari
Aset Lain-lain (Catatan 17).
126
Page 130
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. GIRO PADA BANK INDONESIA 4. CURRENT ACCOUNTS WITH BANK INDONESIA
Giro pada Bank Indonesia terdiri atas: Current accounts with Bank Indonesia consist of:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Rupiah 69.180.010 77.556.344 Rupiah
Dolar Amerika Serikat 623.943.058 10.332.498 703.487.121 11.322.625 United States Dollar
Total 79.512.508 88.878.969 Total
5. GIRO PADA BANK LAIN 5. CURRENT ACCOUNTS WITH OTHER BANKS
a) Berdasarkan Mata Uang: a) By Currency:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah 537.445 455.510 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 2.443.235.640 40.459.982 1.225.684.117 19.727.386 United States Dollar
Renminbi 681.293.348 1.551.305 580.523.445 1.280.048 Renminbi
Euro Eropa 59.597.964 1.062.345 40.432.983 677.581 European Euro
Yen Jepang 9.330.492.275 1.026.401 8.020.543.284 826.357 Japanese Yen
Dolar Singapura 82.369.744 1.017.980 56.729.387 671.935 Singaporean Dollar
Pound Sterling Inggris 30.509.126 652.380 24.789.813 501.214 Great Britain Pound Sterling
Dolar Taiwan Baru 864.908.342 432.519 173.816.071 85.331 New Taiwanese Dollar
Dolar Australia 25.941.836 270.861 19.884.566 199.114 Australian Dollar
Dolar Hong Kong 69.516.875 148.048 65.074.834 134.907 Hong Kong Dollar
Franc Swiss 4.904.641 91.874 4.483.353 79.871 Swiss Franc
Dirham Uni Emirat Arab 18.680.412 84.221 47.833.087 209.609 United Arab Emirates Dirham
Dolar Kanada 5.112.734 59.218 2.384.979 26.716 Canadian Dollar
Ringgit Malaysia 10.524.562 39.316 2.690.191 9.679 Malaysian Ringgit
Dolar Selandia Baru 3.045.347 28.935 16.015.084 145.224 New Zealand Dollar
Riyal Arab Saudi 5.906.072 26.072 7.254.723 31.079 Saudi Arabian Riyal
Kroner Norwegia 5.469.592 8.574 4.889.729 6.942 Norwegian Croner
Kroner Swedia 4.655.906 7.667 4.555.299 6.666 Swedish Croner
Baht Thailand 5.635.275 2.751 6.214.167 2.919 Thailand Baht
46.970.449 24.622.578
47.507.894 25.078.088
127
Page 131
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
a) Berdasarkan Mata Uang (lanjutan): a) By Currency (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 562.797 470.161 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 460.809 7.631 441.212 7.101 United States Dollar
Dolar Hong Kong 1.884.882 4.014 13.252.891 27.475 Hong Kong Dollar
11.645 34.576
574.442 504.737
Total 48.082.336 25.582.825 Total
Cadangan kerugian penurunan nilai (19.194) (8.378) Allowance for impairment losses
Total - Bersih 48.063.142 25.574.447 Total - Net
b) Berdasarkan Bank: b) By Bank:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 189.060 163.195 PT Bank Central Asia Tbk
Standard Chartered Bank 108.206 113.842 Standard Chartered Bank
PT Bank Maybank Indonesia Tbk 45.111 26.676 PT Bank Maybank Indonesia Tbk
PT Bank Muamalat Indonesia Tbk 38.764 35.819 PT Bank Muamalat Indonesia Tbk
PT Danamon Indonesia Tbk 26.807 1.908 PT Danamon Indonesia Tbk
PT Bank Mayapada Internasional Tbk 25.316 10.350 PT Bank Mayapada Internasional Tbk
PT Bank CCBI Tbk 22.736 16.499 PT Bank CCBI Tbk
Lainnya 81.445 87.221 Others
537.445 455.510
Mata uang asing Foreign currency
Federal Reserve Bank 24.681.270 169.627 Federal Reserve Bank
J.P. Morgan Chase Bank, N.A. 8.549.769 14.467.400 J.P. Morgan Chase Bank, N.A.
Bank of America 4.426.301 1.982.014 Bank of America
Wells Fargo Bank, N.A. 1.473.989 5.124 Wells Fargo Bank, N.A.
Bank of China, Ltd 1.345.139 1.227.909 Bank of China, Ltd
Citibank N.A. 1.179.868 2.160.953 Citibank N.A.
Standard Chartered Bank 1.124.440 755.651 Standard Chartered Bank
Lainnya 4.189.673 3.853.900 Others
46.970.449 24.622.578
47.507.894 25.078.088
128
Page 132
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b) Berdasarkan Bank (lanjutan): b) By Bank (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 254.280 126.594 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 130.325 135.229 PT Bank Syariah Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 116.778 147.201 PT Bank Mandiri (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 61.409 61.136 (Persero) Tbk
Lembaga Pembiayaan Lembaga Pembiayaan
Ekspor Indonesia 4 - Ekspor Indonesia
PT Bank Hibank Indonesia 1 1 PT Bank Hibank Indonesia
562.797 470.161
Mata uang asing Foreign currency
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 9.681 32.995 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 1.964 1.581 PT Bank Mandiri (Persero) Tbk
11.645 34.576
574.442 504.737
Total 48.082.336 25.582.825 Total
Cadangan kerugian penurunan nilai (19.194) (8.378) Allowance for impairment losses
Bersih 48.063.142 25.574.447 Net
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/ March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada Bank Lain Current accounts with others banks
Carrying value beginning
Nilai tercatat awal 25.582.825 - - 25.582.825 balance
Pengalihan ke - - - - Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 22.494.977 - - 22.494.977 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1.323 - - 1.323 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 3.211 - - 3.211 and other changes
Carrying value ending
Nilai tercatat akhir 48.082.336 - - 48.082.336 balance
129
Page 133
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada Bank Lain Current accounts with
others banks
Carrying value beginning
Nilai tercatat awal 22.331.919 - - 22.331.919 balance
Pengalihan ke - - - - Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 3.246.897 - - 3.246.897 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 3.539 - - 3.539 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 470 - - 470 and other changes
Carrying value ending
Nilai tercatat akhir 25.582.825 - - 25.582.825 balance
31 Maret/ March 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada Bank Lain Current accounts with
others banks
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 8.378 - - 8.378 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 10.330 - - 10.330 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1 - - 1 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 485 - - 485 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 19.194 - - 19.194 credit loss ending balance
130
Page 134
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember/December 31, 2024
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Giro pada Bank Lain Current accounts with
others banks
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 9.984 - - 9.984 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1.678) - - (1.678) allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1 - - 1 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
Penghapusbukuan Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 71 - - 71 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 8.378 - - 8.378 credit loss ending balance
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024, there
Desember 2024, tidak terdapat giro pada bank lain were no current accounts with other banks that were
yang dibatasi penggunaannya. restricted in use.
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024,
Desember 2024, giro pada bank lain dilakukan current accounts with other banks are assessed
penilaian secara kolektif. collectively.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai telah memadai pada impairment losses is adequate as of March 31, 2025
tanggal-tanggal 31 Maret 2025 dan 31 Desember and December 31, 2024
2024.
131
Page 135
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
LEMBAGA KEUANGAN LAIN OTHER FINANCIAL INSTITUTIONS
a) Berdasarkan Mata Uang dan Jenis: a) By Currency and Type:
31 Maret/ March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Deposit Facility 21.699.321 18.949.861 Deposit Facility
21.699.321 18.949.861
Inter-bank call money Inter-bank call money
PT Bank UOB Indonesia 250.000 200.000 PT Bank UOB Indonesia
PT Bank Mega Tbk 200.000 300.000 PT Bank Mega Tbk
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 175.000 175.000 Indonesia Tbk
PT BPD Kalbar 5.000 - PT BPD Kalbar
Lembaga Keuangan Lainnya - 1.480.000 Other Financial Institutions
630.000 2.155.000
Deposito Berjangka Time Deposits
PT Bank MNC Internasional Tbk 50.000 - PT Bank MNC Internasional Tbk
PT Bank DKI 47.350 78.600 PT Bank DKI
PT BPD Sumatera Utara 35.000 35.000 PT BPD Sumatera Utara
PT BPD Sulawesi Tengah 33.550 38.350 PT BPD Sulawesi Tengah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 31.000 - Jawa Barat dan Banten Tbk
PT Bank KB Bukopin Syariah 29.500 25.500 PT Bank KB Bukopin Syariah
PT Bank Panin Dubai PT Bank Panin Dubai
Syariah 28.000 19.000 Syariah
PT Bank Muamalat Indonesia 22.000 12.050 PT Bank Muamalat Indonesia
PT Bank CIMB Niaga Tbk 12.000 17.500 PT Bank CIMB Niaga Tbk
Lembaga Keuangan Lainnya 197.760 219.971 Other Financial Institutions
486.160 445.971
Penempatan lainnya Other Placements
(Margin Deposit) (Margin Deposit)
JP Morgan Chase Bank, N.A 18.148 - JP Morgan Chase Bank, N.A
18.148 -
22.833.629 21.550.832
132
Page 136
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
a) Berdasarkan Mata Uang dan Jenis (lanjutan): a) By Currency and Type (continued):
31 Maret/ March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Dolar Amerika Serikat United States Dollar
Bank Indonesia Bank Indonesia
Term Deposit 3.800.000.000 62.928.000 1.000.000.000 16.095.000 Term Deposit
62.928.000 16.095.000
Inter-bank call money Inter-bank call money
State Bank of India 95.238.015 1.577.142 53.000.000 853.035 State Bank of India
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Co., Ltd 69.469.487 1.150.415 - Banking Co., Ltd
The Bank of New York Mellon The Bank of New York Mellon
Corporation 44.200.000 731.952 49.400.000 795.093 Corporation
Standard Chartered Bank 27.398.996 453.727 21.996.601 354.035 Standard Chartered Bank
United Overseas Bank Limited 7.452.999 123.422 7.452.999 119.956 United Overseas Bank Limited
PT Bank Mega Tbk 5.000.000 82.800 - PT Bank Mega Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 2.000.000 33.120 - Jawa Barat dan Banten Tbk
Lembaga Keuangan Lainnya 10.440.482 172.894 527.442.051 8.489.180 Other Financial Institutions
4.325.472 10.611.299
Inter-bank call money syariah Inter-bank call money syariah
PT Bank Syariah Indonesia 5.000.000 82.800 - PT Bank Syariah Indonesia
Deposito berjangka Time Deposits
U.S. Bankcorp - 634.620 10.214 U.S. Bankcorp
Penempatan lainnya Other Placements
(Banker's Acceptance) (Banker's Acceptance)
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 843.636.364 1.920.960 116.000.000 1.867.020 Indonesia Tbk
PT Bank IBK Indonesia Tbk 800.000.000 1.821.600 95.000.000 1.529.025 PT Bank IBK Indonesia Tbk
PT Bank Mega Tbk 363.636.364 828.000 50.000.000 804.750 PT Bank Mega Tbk
The Saudi National Bank 363.636.364 828.000 - The Saudi National Bank
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 218.181.818 496.800 - Indonesia 1906 Tbk
PT Bank Shinhan Indonesia 145.454.545 331.200 - PT Bank Shinhan Indonesia
(Margin Deposit) (Margin Deposit)
Bank of America, N.A. 1.000.000 16.560 - Bank of America, N.A.
JP Morgan Chase Bank, N.A. 1.000.000 16.560 1.000.000 16.095 JP Morgan Chase Bank, N.A.
6.259.680 4.216.890
73.595.952 30.933.403
Dolar Taiwan Baru New Taiwanese Dollar
Inter-bank call money Inter-bank call money
The Development Bank of Singapore The Development Bank of Singapore
(DBS) Taiwan 400.000.000 200.030 - (DBS) Taiwan
KEB Hana Bank - 400.000.000 196.370 KEB Hana Bank
200.030 196.370
73.795.982 31.129.773
96.629.611 52.680.605
133
Page 137
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
a) Berdasarkan Mata Uang dan Jenis (lanjutan): a) By Currency and Type (continued):
31 Maret/ March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Inter-bank call money Inter-bank call money
PT Bank Negara PT Bank Negara
Indonesia (Persero )Tbk - 1.000.000 Indonesia (Persero) Tbk
- 1.000.000
Deposito berjangka Time deposits
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 686.129 743.179 Negara (Persero) Tbk
PT Bank Syariah Indonesia Tbk 184.968 174.448 PT Bank Syariah Indonesia Tbk
PT Bank Negara Indonesia Tbk 25.050 65.050 PT Bank Negara Indonesia Tbk
896.147 982.677
896.147 1.982.677
Dolar Amerika Serikat United States Dollar
Inter-bank call money Inter-bank call money
PT Bank Negara PT Bank Negara Indonesia
Indonesia (Persero) Tbk 436.363.636 993.600 60.000.000 965.700 Persero (Tbk)
PT Bank Mandiri (Persero) Tbk - 138.000.000 2.221.110 PT Bank Mandiri (Persero) Tbk
993.600 3.186.810
Deposito Berjangka Time Deposits
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 10.927.536 24.882 1.506.244 24.243 (Persero) Tbk
24.882 24.243
1.018.482 3.211.053
1.914.629 5.193.730
Total 98.544.239 57.874.335 Total
Cadangan kerugian penurunan nilai (906) (767) Less allowance for impairment losses
Bersih 98.543.333 57.873.568 Net
134
Page 138
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
b) Berdasarkan Jangka Waktu: b) By Time Period:
Klasifikasi jangka waktu penempatan The classifications of placements based on their
berdasarkan sisa umur sampai dengan saat remaining period to maturity are as follows:
jatuh tempo adalah sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 22.667.099 21.386.012 ≤ 1 month
> 1 bulan - 3 bulan 75.320 51.650 > 1 month - 3 months
> 3 bulan - 1 tahun 91.210 113.170 > 3 months - 1 year
22.833.629 21.550.832
Mata Uang Asing Foreign currency
≤ 1 bulan 66.531.674 25.754.137 ≤ 1 month
> 1 bulan - 3 bulan 5.193.893 4.216.796 > 1 month - 3 months
> 3 bulan - 1 tahun 2.070.415 1.158.840 > 3 months - 1 year
73.795.982 31.129.773
96.629.611 52.680.605
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 890.647 1.903.733 ≤ 1 month
> 1 bulan - 3 bulan 5.500 78.444 > 1 month - 3 months
> 3 bulan - 1 tahun - 500 > 3 months - 1 year
896.147 1.982.677
Mata Uang Asing Foreign currency
≤ 1 bulan 1.018.482 3.211.053 ≤ 1 month
1.018.482 3.211.053
1.914.629 5.193.730
Total 98.544.239 57.874.335 Total
Cadangan kerugian penurunan nilai (906) (767) Allowance for impairment losses
Bersih 98.543.333 57.873.568 Net
135
Page 139
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/ March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan Lembaga Placement with Bank Indonesia
Keuangan Lain and other financial institution
Carrying value beginning
Nilai tercatat awal 57.874.335 - - 57.874.335 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 98.544.239 - - 98.544.239 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (57.870.930) - - (57.870.930) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (3.405) - - (3.405) and other changes
Carrying value ending
Nilai tercatat akhir 98.544.239 - - 98.544.239 balance
31 Desember/ December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan Lembaga Placement with Bank Indonesia
Keuangan Lain and other financial institution
Carrying value beginning
Nilai tercatat awal 65.225.260 - - 65.225.260 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 57.874.335 - - 57.874. 335 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (65.223.260) - - (65.223.260) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (2.000) - - (2.000) and other changes
Carrying value ending
Nilai tercatat akhir 57.874.335 - - 57.874.335 balance
136
Page 140
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (lanjutan):
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan Lembaga Placement with Bank Indonesia
Keuangan Lain and other financial institutions
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 767 - - 767 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1.357 - - 1.357 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (767) - - (767) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (451) - - (451) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 906 - - 906 credit loss ending balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 – life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Penempatan pada BI dan Lembaga Placement with Bank Indonesia
Keuangan Lain and other financial institutions
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 1.860 - - 1.860 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 767 - - 767 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (1.859) - - (1.859) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (1) - - (1) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 767 - - 767 credit loss ending balance
137
Page 141
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
LEMBAGA KEUANGAN LAIN (lanjutan) OTHER FINANCIAL INSTITUTIONS (continued)
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai telah memadai pada tanggal impairment losses is adequate as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024. and December 31, 2024.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, penempatan pada Bank placement with Bank Indonesia and other financial
Indonesia dan lembaga keuangan lain dilakukan institutions are assessed collectively.
penilaian secara kolektif.
Pada tanggal-tanggal 31 Maret 2025 dan On March 31, 2025 and December 31, 2024, there
31 Desember 2024, tidak terdapat jumlah dana yang are no blocked funds.
diblokir.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024, there
31 Desember 2024, tidak terdapat penempatan were no placements with Bank Indonesia and other
pada Bank Indonesia dan lembaga keuangan lain financial institutions that were impaired and whose
yang dibatasi penggunaannya, kecuali margin use was restricted, except margin deposit amounting
deposit masing-masing sebesar Rp 51.268 dan to Rp51,268 and Rp16,095, respectively.
Rp16.095.
7. EFEK-EFEK 7. SECURITIES
a) Berdasarkan Tujuan, Mata Uang dan Jenis: a) By Purpose, Currency, and Type:
31 March/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak ketiga Third parties
Rupiah Rupiah
Sertifikat Bank Indonesia 13.642.687 8.673.481 Certificate of Bank Indonesia
Reksadana 3.138.501 7.638.041 Mutual Fund
Obligasi 453.482 269.314 Bonds
Lainnya 799.540 1.028.862 Others
18.034.210 17.609.698
Dolar Amerika Serikat United States Dollar
U.S. Treasury Bonds 228.514.414 3.784.199 2.999.941 48.284 U.S. Treasury Bonds
Reksadana - 594.401 9.567 Mutual Fund
Lainnya 807.207 13.367 1.333.040 21.455 Others
3.797.566 79.306
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Pemerintah Indonesia 3.942.635 4.325.287 Indonesian Government Bond
Obligasi 299.268 98.410 Bonds
Lainnya 468.199 544.739 Others
4.710.102 4.968.436
Dolar Amerika Serikat United States Dollar
Obligasi Pemerintah Indonesia 28.945.196 479.332 39.353.446 633.394 Indonesian Government Bond
Obligasi 7.962.970 131.867 7.947.680 127.918 Bonds
611.199 761.312
27.153.077 23.418.752
138
Page 142
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
a) Berdasarkan Tujuan, Mata Uang dan Jenis a) By Purpose, Currency, and Type (continued):
(lanjutan):
31 March/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Pihak ketiga Third parties
Rupiah Rupiah
Reksadana 13.599.439 14.255.835 Mutual Fund
Sertifikat Bank Indonesia 12.708.150 18.337.366 Certificate of Bank Indonesia
Obligasi 4.815.927 3.220.768 Bonds
Lainnya 2.585 8.613 Others
31.126.101 35.822.582
Dolar Amerika Serikat United States Dollar
Sertifikat Bank Indonesia 523.638.924 8.671.461 304.147.426 4.895.253 Certificate of Bank Indonesia
U.S. Treasury Bonds 98.129.108 1.625.018 101.653.849 1.636.119 U.S. Treasury Bonds
U.S. Treasury Bills 69.608.867 1.152.723 62.800.383 1.010.772 U.S. Treasury Bills
Reksadana 50.485.000 836.032 50.750.000 816.821 Mutual Fund
Obligasi 48.942.304 810.485 45.246.228 728.238 Bonds
13.095.719 9.087.203
Dolar Singapura Singaporean Dollar
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills 125.871.854 1.555.609 124.484.981 1.474.472 (MAS) Bills
Singapore Government Singapore Government
Securities (SIGB) 49.775.458 615.158 49.514.693 586.480 Securities (SIGB)
Obligasi 686.153 12.231 982.099 11.633 Bonds
2.182.998 2.072.585
Dolar Taiwan Baru New Taiwanese Dollar
Obligasi Pemerintah Taiwan 200.702.100 100.366 200.121.300 98.245 Taiwan Government Bonds
Negotiable Certificate of Deposit - 130.000.000 63.820 Negotiable Certificate of Deposit
100.366 162.065
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Pemerintah Indonesia 74.764.941 75.098.417 Indonesian Government Bond
Obligasi 7.394.869 6.359.980 Bonds
Medium-Term Note 209.519 211.027 Medium-Term Note
Lainnya 9.472 13.118 Others
82.378.801 81.682.542
Dolar Amerika Serikat United States Dollar
Obligasi Pemerintah Indonesia 1.970.780.851 32.636.131 2.120.255.081 34.125.506 Indonesian Government Bond
Obligasi 305.588.763 5.060.550 275.977.690 4.441.861 Bonds
37.696.681 38.567.367
Yen Jepang Japanese Yen
Obligasi Pemerintah Indonesia 2.184.819.028 240.340 2.185.844.488 225.207 Indonesian Government Bond
240.340 225.207
Euro Eropa European Euro
Obligasi Pemerintah Indonesia 15.374.930 274.061 15.320.075 256.735 Indonesian Government Bond
274.061 256.735
167.095.067 167.876.286
139
Page 143
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
a) Berdasarkan Tujuan, Mata Uang dan Jenis a) By Purpose, Currency, and Type (continued):
(lanjutan):
31 March/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Biaya perolehan diamortisasi Amortized costs
Pihak ketiga Third parties
Rupiah Rupiah
Sertifikat Bank Indonesia 569.649 346.126 Certificate of Bank Indonesia
Obligasi - 15.096 Bonds
569.649 361.222
Dolar Amerika Serikat United States Dollar
Obligasi 2.999.950 49.679 2.999.277 48.273 Bonds
Lainnya 1.507.331.638 24.961.412 1.343.798.812 21.628.442 Others
25.011.091 21.676.715
Dolar Singapura Singaporean Dollar
Obligasi 9.439.429 116.659 9.448.037 111.908 Bonds
Lainnya 9.000.000 111.228 9.000.000 106.601 Others
227.887 218.509
Euro Eropa European Euro
Lainnya 18.000.000 320.853 18.000.000 301.646 Others
320.853 301.646
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Pemerintah Indonesia 86.320.543 86.661.449 Indonesian Government Bond
Obligasi 85.048 231.095 Bonds
Medium-Term Note 10.175 10.175 Medium-Term Note
86.415.766 86.902.719
Dolar Amerika Serikat United States Dollar
Obligasi Pemerintah Indonesia 1.390.538.748 23.027.322 1.461.520.946 23.523.180 Indonesian Government Bond
Obligasi 16.094.612 266.527 16.083.435 258.863 Bonds
Lainnya 114.600.000 1.897.776 87.080.000 1.401.552 Others
25.191.625 25.183.595
Euro Eropa European Euro
Obligasi Pemerintah Indonesia 35.511.898 633.006 35.580.160 596.256 Indonesian Government Bond
633.006 596.256
138.369.877 135.240.662
Total 332.618.021 326.535.700 Total
Dikurangi cadangan kerugian penurunan nilai (106.847) (58.823) Less Allowance for Impairment Losses
Bersih 332.511.174 326.476.877 Net
140
Page 144
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
b) Berdasarkan Sisa Umur Hingga Jatuh Tempo: b) By Remaining Period to Maturity:
Klasifikasi jangka waktu efek-efek berdasarkan The classifications of securities based on their
sisa umur sampai dengan saat jatuh tempo remaining period to maturity are as follows:
adalah sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 46.589.309 53.443.260 ≤ 1 month
> 1 bulan - 3 bulan 332.563 60.721 > 1 month - 3 months
> 3 bulan - 1 tahun 1.177.044 284.425 > 3 months - 1 year
> 1 tahun 1.631.044 5.096 > 1 year
49.729.960 53.793.502
Mata Uang Asing Foreign currency
≤ 1 bulan 26.439.898 14.784.717 ≤ 1 month
> 1 bulan - 3 bulan 12.375.348 7.626.822 > 1 month - 3 months
> 3 bulan - 1 tahun 5.802.811 11.077.537 > 3 months - 1 year
> 1 tahun 118.423 108.953 > 1 year
44.736.480 33.598.029
94.466.440 87.391.531
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 68.205.445 86.948.023 ≤ 1 month
> 1 bulan - 3 bulan 9.189.471 20.000 > 1 month - 3 months
> 3 bulan - 1 tahun 7.030.637 11.481.294 > 3 months - 1 year
> 1 tahun 89.079.116 75.104.380 > 1 year
173.504.669 173.553.697
Mata Uang Asing Foreign currency
≤ 1 bulan 39.650.282 41.850.687 ≤ 1 month
> 1 bulan - 3 bulan 3.070.010 - > 1 month - 3 months
> 3 bulan - 1 tahun 7.459.954 3.690.099 > 3 months - 1 year
> 1 tahun 14.466.666 20.049.686 > 1 year
64.646.912 65.590.472
238.151.581 239.144.169
Total 332.618.021 326.535.700 Total
Cadangan kerugian penurunan nilai (106.847) (58.823) Allowance for impairment losses
Bersih 332.511.174 326.476.877 Net
141
Page 145
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit: c) By Type and Issuer:
c.1. Obligasi Pemerintah c.1. Government Bonds
Obligasi Pemerintah merupakan obligasi Government bonds represent bonds issued
yang diterbitkan oleh suatu negara dalam by the government of a country in
rangka pengelolaan portofolio surat utang connection with the management of
negara tersebut, seperti Surat Utang Government debentures portfolio, such as
Negara (SUN), Surat Perbendaharaan Government Debentures (SUN),
Negara (SPN) dan Obligasi Pemerintah Government Treasury Bills (SPN) and
valuta asing yang diperoleh melalui pasar Government bonds issued in foreign
perdana dan juga pasar sekunder, currency which are obtained from the
termasuk U.S. Treasury Bonds, U.S. primary and secondary markets, including
Treasury Bills, Singapore Government U.S. Treasury Bonds, U.S. Treasury Bills,
Securities, dan Obligasi Pemerintah Singapore Government Securities, and
Taiwan. Rincian Obligasi Pemerintah Taiwan Government Bonds. The details of
adalah sebagai berikut: Government bonds are as follows:
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi Pemerintah Fixed Rate 2.794.474 1.058.572 Fixed Rate Government Bonds
Obligasi Pemerintah Sukuk 1.055.609 673.106 Sukuk Government Bonds
Obligasi Republik Indonesia 92.552 1.610.304 Republic of Indonesia Bonds
Surat Perbendaharaan Negara - 983.305 Government Treasury Bonds
3.942.635 4.325.287
Mata uang asing Foreign currency
U.S. Treasury Bonds 3.784.199 48.284 U.S. Treasury Bonds
Obligasi Pemerintah Sukuk 227.885 313.311 Sukuk Government Bonds
Obligasi Pemerintah Fixed Rate United States Dollar Fixed Rate
Dolar Amerika Serikat 251.447 320.083 Government Bonds
4.263.531 681.678
8.206.166 5.006.965
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Fixed Rate 65.123.766 51.852.182 Fixed Rate Government Bonds
Obligasi Pemerintah Sukuk 9.575.020 10.531.589 Sukuk Government Bonds
Surat Perbendaharaan Negara 52.386 136.165 Government Treasury Bills
Surat Perbendaharaan Negara Sharia Government Treasury
Syariah 9.790 9.600 Bills
Obligasi Republik Indonesia 3.979 12.568.881 Republic of Indonesia Bonds
74.764.941 75.098.417
142
Page 146
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.1. Obligasi Pemerintah (lanjutan) c.1. Government Bonds (continued)
Obligasi Pemerintah merupakan obligasi Government bonds represent bonds issued
yang diterbitkan oleh suatu negara dalam by the government of a country in
rangka pengelolaan portofolio surat utang connection with the management of
negara tersebut, seperti Surat Utang Government debentures portfolio, such as
Negara (SUN), Surat Perbendaharaan Government Debentures (SUN),
Negara (SPN) dan Obligasi Pemerintah Government Treasury Bills (SPN) and
valuta asing yang diperoleh melalui pasar Government bonds issued in foreign
perdana dan juga pasar sekunder, currency which are obtained from the
termasuk U.S. Treasury Bonds, U.S. primary and secondary markets, including
Treasury Bills, Singapore Government U.S. Treasury Bonds, U.S. Treasury Bills,
Securities, dan Obligasi Pemerintah Singapore Government Securities, and
Taiwan. Rincian Obligasi Pemerintah Taiwan Government Bonds. The details of
adalah sebagai berikut (lanjutan): Government bonds are as follows
(continued):
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar melalui Fair value through
penghasilan komprehensif other comprehensive
lain (lanjutan) income (continued)
Mata uang asing Foreign currency
Obligasi Pemerintah Sukuk 16.405.594 16.078.089 Sukuk Government Bonds
Obligasi Pemerintah Fixed Rate United States Dollar Fixed Rate
Dolar Amerika Serikat 16.230.538 18.047.417 Government Bonds
U.S. Treasury Bonds 1.625.018 1.636.119 U.S. Treasury Bonds
U.S. Treasury Bills 1.152.723 1.010.772 U.S. Treasury Bills
Singapore Government Singapore Government
Securities (SIGB) 615.158 586.480 Securities (SIGB)
Obligasi Pemerintah European Euro
Euro Eropa 274.061 256.735 Government Bonds
Obligasi Pemerintah Japanese Yen
Yen Jepang 240.341 225.207 Government Bonds
Obligasi Pemerintah Taiwan 100.366 98.245 Taiwanese Government Bonds
36.643.799 37.939.064
111.408.740 113.037.481
Biaya perolehan diamortisasi Amortized costs
Rupiah Rupiah
Obligasi Pemerintah Fixed Rate 77.609.020 76.336.445 Fixed Rate Government Bonds
Obligasi Pemerintah Sukuk 8.711.523 10.005.864 Sukuk Government Bonds
Obligasi Republik Indonesia - 319.140 Republic of Indonesia Bonds
86.320.543 86.661.449
143
Page 147
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.1. Obligasi Pemerintah (lanjutan) c.1. Government Bonds (continued)
Obligasi Pemerintah merupakan obligasi Government bonds represent bonds issued
yang diterbitkan oleh suatu negara dalam by the government of a country in
rangka pengelolaan portofolio surat utang connection with the management of
negara tersebut, seperti Surat Utang Government debentures portfolio, such as
Negara (SUN), Surat Perbendaharaan Government Debentures (SUN),
Negara (SPN) dan Obligasi Pemerintah Government Treasury Bills (SPN) and
valuta asing yang diperoleh melalui pasar Government bonds issued in foreign
perdana dan juga pasar sekunder, currency which are obtained from the
termasuk U.S. Treasury Bonds, U.S. primary and secondary markets, including
Treasury Bills, Singapore Government U.S. Treasury Bonds, U.S. Treasury Bills,
Securities dan Obligasi Pemerintah Singapore Government Securities and
Taiwan. Rincian Obligasi Pemerintah Taiwan Government Bonds. The details of
adalah sebagai berikut (lanjutan): Government bonds are as follows
(continued):
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Biaya perolehan diamortisasi Amortized costs
(lanjutan) (continued)
Mata uang asing Foreign currency
Obligasi Pemerintah Fixed Rate United States Dollar Fixed Rate
Dolar Amerika Serikat 12.599.197 13.358.317 Government Bonds
Obligasi Pemerintah Sukuk 10.428.125 10.164.863 Sukuk Government Bonds
Obligasi Pemerintah European Euro
Euro Eropa 633.006 596.256 Government Bonds
23.660.328 24.119.436
109.980.871 110.780.885
Total 229.595.777 228.825.331 Total
144
Page 148
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.1. Obligasi Pemerintah (lanjutan) c.1. Government Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows:
berikut:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Tingkat Tingkat
Suku Bunga Suku Bunga
per Tahun (%)/ Tanggal per Tahun (%)/ Tanggal
Annual Interest Jatuh Tempo/ Annual Interest Jatuh Tempo/
Rate (%) Maturity Date Rate (%) Maturity Date
Rupiah Rupiah
Surat Perbendaharaan Government
Negara 6,30 - 6,80 2 Mei/May 2, 2025- 6,03 - 12,32 16 Jan/Jan 16, 2025- Treasury Bills
4 Ags/Aug 4, 2025 4 Ags/Aug 4, 2025
Obligasi Pemerintah Fixed Rate Government
Fixed Rate 5,12 - 12,00 15 Jun/Jun 15, 2025- 5,12 - 12,00 15 Feb/Feb 15, 2025- Bonds
15 Jul/Jul 15, 2054 15 Jul/Jul 15, 2054
Obligasi Pemerintah Sukuk 4,88 - 8,88 15 Ags/Aug 15, 2025- 4,87 - 10,25 15 Jan/Jan 15, 2025- Sukuk Government Bonds
15 Des/Dec 15, 2049 15 Des/Dec 15, 2049
Obligasi Republik Indonesia 5,90 - 6,40 2 Mei/May 2, 2025- 4,87 - 10,25 15 Feb/Feb 15, 2025- Republic of Indonesia Bonds
15 Jul/Jul 15, 2064 15 Jul/Jul 15, 2064
Mata uang asing Foreign currency
Obligasi Pemerintah Sukuk 2,30 - 5,60 28 Mei/May 28, 2025- 1,50 - 5,65 28 Mei/May 28, 2025- Sukuk Government Bonds
25 Nov/Nov 25, 2054 25 Nov/Nov 25, 2054
Obligasi Pemerintah Fixed Rate Fixed Rate Government Bonds
Dolar Amerika Serikat 0,25 - 8,50 28 Mei/May 28, 2025- 1,50 - 8,50 15 Jan/Jan 15, 2025- United States Dollar
23 Sept/Sept 23, 2061 12 Mar/Mar 12, 2071
Obligasi Pemerintah European Euro
Euro Eropa 0,90 - 3,38 30 Jul/Jul 30, 2025- 0,90 - 3,38 30 Jul/Jul 30, 2025- Government Bonds
23 Mar/Mar 23, 2034 23 Mar/Mar 23, 2034
Obligasi Pemerintah Japanese Yen
Yen Jepang 0,57 27 Mei/May 27, 2026 0,57 27 Mei/May 27, 2026 Government Bonds
Obligasi Pemerintah Taiwan Government
Taiwan 1,00 - 2,13 10 Nov/Nov 10, 2026- 1,00 - 2,13 10 Nov/Nov 10, 2026- Bonds
23 Jun/Jun 23, 2027 23 Jun/Jun 23, 2027
U.S. Treasury Bonds 1,38 - 4,63 15 Ags/Aug 15, 2025- 0,25 - 5,00 31 Jan/Jan 31, 2025- U.S. Treasury Bonds
15 Feb/Feb 15, 2035 15 Nov/Nov 15, 2033
U.S. Treasury Bills 4,11 - 4,28 22 Apr/Apr 22, 2025- 3,18 - 4,99 14 Jan/Jan 14, 2025- U.S. Treasury Bills
8 Jul/Jul 8, 2025 11 Feb/Feb 11, 2025
Singapore Government Singapore Government
Securities 0,50 - 2,63 1 Jun/Jun 1, 2025- 0,50 - 2,63 1 Jun/Jun 1, 2025- Securities
1 Mei/May 1, 2028 1 Mei/May 1, 2028
Nilai pasar Obligasi Pemerintah yang Market values of Government bonds
diklasifikasikan sebagai “Nilai Wajar classified as “Fair Value through Profit or
melalui Laba Rugi” dan “Nilai Wajar melalui Loss” and ”Fair Value through Other
Penghasilan Komprehensif Lain” berkisar Comprehensive Income” ranged from
dari 93,31% sampai dengan 121,68% dan 93.31% to 121.68% and 93.70% to 120.52%
93,70% sampai dengan 120,52% masing- as of March 31, 2025 and December 31,
masing pada tanggal 31 Maret 2025 dan 31 2024 respectively.
Desember 2024.
145
Page 149
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi c.2. Bonds
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak ketiga Third parties
Rupiah Rupiah
PT Indah Kiat Pulp & Paper Tbk 128.425 128.886 PT Indah Kiat Pulp & Paper Tbk
PT Oki Pulp & Paper 120.102 51.590 PT Oki Pulp & Paper
PT Hino Finance Indonesia 65.973 - PT Hino Finance Indonesia
PT Lontar Papyrus Pulp & Paper 50.070 - PT Lontar Papyrus Pulp & Paper
PT Merdeka Copper Gold Tbk 40.588 40.560 PT Merdeka Copper Gold Tbk
PT Federal International PT Federal International
Finance 25.021 24.906 Finance
PT Medco Power Indonesia 13.120 13.261 PT Medco Power Indonesia
PT Chandra Asri PT Chandra Asri
Petrochemical Tbk 10.183 10.111 Petrochemical Tbk
453.482 269.314
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 154.947 38.640 PT Bank Mandiri (Persero) Tbk
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) 90.753 3.992 (Persero)
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 24.999 24.980 (Persero)
PT Waskita Beton Precast Tbk 24.305 26.633 PT Waskita Beton Precast Tbk
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 4.264 4.165 (Persero)
299.268 98.410
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk 131.867 127.918 PT Bank Mandiri (Persero) Tbk
131.867 127.918
884.617 495.642
146
Page 150
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Pihak ketiga Third parties
Rupiah Rupiah
PT Astra Sedaya Finance 733.531 574.991 PT Astra Sedaya Finance
PT Adira Dinamika Multi PT Adira Dinamika Multi
Finance Tbk 550.203 598.099 Finance Tbk
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk 489.230 - Infrastructure Tbk
PT Federal PT Federal
International Finance 424.176 338.577 International Finance
PT Chandra Asri PT Chandra Asri
Petrochemical Tbk 317.482 294.115 Petrochemical Tbk
PT Indah Kiat Pulp & Paper Tbk 308.275 118.877 PT Indah Kiat Pulp & Paper Tbk
PT Indomobil Finance PT Indomobil Finance
Indonesia 296.738 293.256 Indonesia
PT Indosat Tbk 181.645 165.461 PT Indosat Tbk
PT Surya Artha Nusantara PT Surya Artha Nusantara
Finance 149.595 325.272 Finance
PT Maybank Indonesia Finance 112.500 112.208 PT Maybank Indonesia Finance
Lainnya 1.252.552 317.063 Others
4.815.927 3.220.768
Dolar Amerika Serikat United States Dollar
PT Freeport Indonesia 359.826 284.964 PT Freeport Indonesia
PT Indofood Sukses PT Indofood Sukses
Makmur Tbk 160.146 155.877 Makmur Tbk
CIMB Bank Berhad 62.975 60.412 CIMB Bank Berhad
Toronto-Dominion Bank, N. A. 48.159 46.320 Toronto-Dominion Bank, N. A.
PT Tower Bersama PT Tower Bersama
Infrastruktur Tbk 40.274 - Infrastruktur Tbk
Bank of America 10.058 9.644 Bank of America
JP Morgan Chase Bank, N. A. 6.565 6.317 JP Morgan Chase Bank, N. A.
Verizon Communications 5.308 5.081 Verizon Communications
Morgan Stanley 4.038 3.882 Morgan Stanley
ATT Inc 4.010 - ATT Inc
Lainnya 109.126 155.741 Others
810.485 728.238
Dolar Singapura Singaporean Dollar
House and Development House and Development
Board Singapore 12.231 11.633 Board Singapore
12.231 11.633
147
Page 151
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar melalui penghasilan Fair value through
komprehensif lain comprehensive income
(lanjutan) (continued)
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 1.840.956 1.953.682 (Persero)
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) 1.555.882 947.653 (Persero)
PT Bank Mandiri (Persero) Tbk 833.627 339.480 PT Bank Mandiri (Persero) Tbk PT
Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) 524.695 396.278 (Persero)
PT Pupuk Indonesia (Persero) 473.147 470.283 PT Pupuk Indonesia (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 436.039 517.877 (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 357.719 355.608 (Persero) Tbk
PT Mandiri Tunas Finance 280.887 376.699 PT Mandiri Tunas Finance
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 266.572 265.074 (Persero) Tbk
PT Waskita Karya (Persero) Tbk 197.002 195.814 PT Waskita Karya (Persero) Tbk
Lainnya 628.343 541.532 Others
7.394.869 6.359.980
Dolar Amerika Serikat United States Dollar
PT Indonesia Asahan Aluminium PT Indonesia Asahan Aluminium
(Persero) 1.671.092 1.491.040 (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 993.814 847.568 (Persero)
PT Pertamina (Persero) 845.393 763.991 PT Pertamina (Persero)
PT Bank Mandiri (Persero) Tbk 646.798 578.704 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 250.148 130.261 (Persero) Tbk
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) 222.442 213.961 (Persero)
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) 216.612 209.893 (Persero)
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance 198.709 191.555 Finance
PT Hutama Karya (Persero) 15.542 14.888 PT Hutama Karya (Persero)
5.060.550 4.441.861
12.455.420 14.762.480
148
Page 152
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Nilai Wajar/Nilai Tercatat
Fair Value/Carrying Value
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Biaya perolehan diamortisasi Amortized costs
Pihak ketiga Third parties
Rupiah Rupiah
PT Indosat Tbk - 15.096 PT Indosat Tbk
- 15.096
Dolar Amerika Serikat United States Dollar
United Overseas Bank 49.679 48.273 United Overseas Bank
49.679 48.273
Dolar Singapura Singaporean Dollar
House and Development House and Development
Board Singapore 116.659 111.908 Board Singapore
116.659 111.908
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 75.000 75.000 (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 7.007 39.015 (Persero)
PT Perusahaan Pengelola Aset PT Perusahaan Pengelola Aset
(Persero) 3.041 3.064 (Persero)
Lembaga Pembiayaan Ekspor Lembaga Pembiayaan Ekspor
Indonesia - 78.858 Indonesia
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) - 30.000 (Persero)
PT Telekomunikasi Indonesia PT Telekomunikasi Indonesia
(Persero) Tbk - 5.158 (Persero) Tbk
85.048 231.095
Dolar Amerika Serikat United States Dollar
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 189.614 184.252 (Persero)
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) 45.497 44.114 (Persero)
PT Bank Mandiri (Persero) PT Bank Mandiri (Persero)
Tbk 31.416 30.497 Tbk
266.527 258.863
517.913 665.235
Total 13.857.950 15.923.357 Total
149
Page 153
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows:
berikut:
Tingkat Bunga 31 Maret/March 31, 2025 31 Desember/December 31, 2024
Per Tahun (%)/
Annual Interest Jatuh tempo/, Peringkat/, Jatuh tempo/ Peringkat/
Rate (%) Maturity Date, Rating*) Maturity Date, Rating*)
Pihak ketiga Third parties
Rupiah Rupiah
PT Astra Sedaya PT Astra Sedaya
Finance 6,00 - 6,80 26 Ags/Aug 26, 2025- idAAA*) 22 Mar/Mar 22, 2025- idAAA*) Finance
14 Mar/Mar 14, 2028 2 Okt/Oct 2, 2027
PT Adira Dinamika PT Adira Dinamika
Multifinance Tbk 6,00 - 6,95 13 Mei/May 13, 2025- idAAA*) 22 Mar/Mar 22, 2025- idAAA*) Multifinance Tbk
10 Okt/Oct 10, 2029 10 Okt/Oct 10, 2029
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk 6,80 - 7,25 22 Feb/ Feb 22, 2026 idAA+*) 22 Feb/ Feb 22, 2026 idAA+*) Infrastructure Tbk
21 Mar/Mar 21, 2030 21 Mar/Mar 21, 2030
PT Federal International PT Federal International
Finance 6,00 - 6,90 24 Feb/Feb 24, 2026- idAAA*) 24 Feb/Feb 24, 2026- idAAA*) Finance
6 Sep/Sep 6, 2027 6 Sep/Sep 6, 2027
PT Chandra Asri PT Chandra Asri
Petrochemical Tbk 7,00 - 8,50 15 Apr/Apr 15, 2026- idAA-*) 15 Apr/Apr 15, 2026- idAA-*) Petrochemical Tbk
27 Sep/Sep 27, 2030 27 Sep/Sep 27, 2030
PT Indah Kiat Pulp PT Indah Kiat Pulp
& Paper Tbk 7,75 - 10,75 14 Apr/Apr 14, 2025- idA - idA+*) 16 Des/ Dec 16, 2025- idA - idA+-*) & Paper Tbk
12 Mar/Mar 12, 2030 11 Jul/ Jul 11, 2028
PT Indomobil Finance PT Indomobil Finance
Indonesia Tbk 7,15 - 7,40 21 Jun/ Jun 21, 2027- idAA*) 21 Jun/ Jun 21, 2027- idAA-*) Indonesia Tbk
21 Jun/ Jun 21, 2029 21 Jun/ Jun 21, 2029
PT Indosat Tbk 7,00 - 11,20 26 Okt/Oct 26, 2025- idAA+ 26 Okt/Oct 26, 2025- idAA+ PT Indosat Tbk
23 Jul/Jul 23, 2029 -idAAA*) 3 Nov/ Nov 3, 2032 -idAAA*)
PT Surya Artha PT Surya Artha
Nusantara Finance 7,00 26 Jun/Jun 26, 2029 idAAA*) 20 Jun/Jun 20, 2027- idAAA*) Nusantara Finance
26 Jun/Jun 26, 2029
PT Maybank Indonesia PT Maybank Indonesia
Finance Tbk 5,80 30 Mar/Mar 30, 2025 idAAA*) 30 Mar/Mar 30, 2025 idAAA*) Finance Tbk
Lainnya 6,25 - 10,50 08 Apr/Apr 08, 2025- idA 27 Jan/ Jan 27, 2025- idA Others
26 Okt/Oct 26, 2030 -idAAA*) 5 Jul/ Jul 5, 2029 -idAAA*)
Dolar Amerika Serikat United States Dollar
PT Freeport Indonesia 4,76 - 5,32 14 Apr/Apr 14, 2027- BBB***) 14 Apr/Apr 14, 2027- BBB***) PT Freeport Indonesia
14 Apr/Apr 14, 2032 14 Apr/Apr 14, 2032
PT Indofood Sukses PT Indofood Sukses
Makmur Tbk 3.40 9 Jun/Jun 9, 2031 BBB***) 9 Jun/Jun 9, 2031 BBB***) Makmur Tbk
CIMB Bank Berhad 2,13 20 Jul/Jul 20, 2027 A3**) 20 Jul/Jul 20, 2027 A3**) CIMB Bank Berhad
Toronto Dominion Toronto Dominion
Bank, N.A 2,80 10 Mar/Mar 10, 2027 A2**) 10 Mar/Mar 10, 2027 A2**) Bank, N.A
PT Tower Bersama PT Tower Bersama
Infrastruktur Tbk 5,80 2 Mei/ May 2, 2027 idAA+*) 2 Mei/ May 2, 2027 idAA+*) Infrastruktur Tbk
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on the rating published by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo) **) Based on the rating published by Moody’s
**) Berdasarkan peringkat yang diterbitkan oleh Moody’s ***) Based on the rating published by Fitch Ratings
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings
150
Page 154
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows (continued):
berikut (lanjutan):
Tingkat Bunga 31 Maret/March 31, 2025 31 Desember/December 31, 2024
Per Tahun (%)/
Annual Interest Jatuh tempo/, Peringkat/, Jatuh tempo/ Peringkat/
Rate (%) Maturity Date, Rating*) Maturity Date, Rating*)
Pihak ketiga (lanjutan) Third parties (continued)
Dolar Amerika Serikat United States Dollar
(lanjutan) (continued)
Bank of America 1,32 - 3,50 19 Apr/Apr 19, 2026- A1**) 19 Apr/Apr 19, 2026- A1**) Bank of America
24 Okt/Oct 24, 2031 24 Okt/Oct 24, 2031
JP Morgan Chase JP Morgan Chase
Bank, N.A 2,01 - 4,45 13 Mar/Mar 13, 2026- A1**) 13 Mar/Mar 13, 2026- A1**) Bank, N.A
5 Des/Dec 5, 2029 5 Des/Dec 5, 2029
Verizon Communications 2,36 - 4,33 21 Sep/Sep 21, 2028- A-**) 21 Sep/Sep 21, 2028- A-**) Verizon Communications
15 Mar/Mar 15, 2032 15 Mar/Mar 15, 2032
Morgan Stanley 1,59 - 3,63 20 Jan/Jan 20, 2027- A+***) 20 Jan/Jan 20, 2027- A+***) Morgan Stanley
22 Jan/Jan 22, 2031 22 Jan/Jan 22, 2031
AT&T Inc 1,65 - 4,25 20 Jan/Jan 20, 2027- BBB+***) - AT&T Inc
22 Jan/Jan 22, 2031
Lainnya 0,70 - 5,05 1 Mar/Mar 1, 2027- BBB-**) 15 Jan/Jan 15, 2025- BBB-**) Others
1 Jun/Jun 1, 2031 -AAA**) 22 Mar/Mar 22, 2033 -AAA**)
Dolar Singapura Singaporean Dollar
Housing and Development Housing and Development
Board Singapore 2,32 24 Jan/Jan 24, 2028 AAA**) 17 Sep/Sep 17, 2025- AAA**) Board Singapore
13 Sep/Sep 13, 2029
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 5,95 - 8,10 14 Jul/Jul 14, 2025- idAAA*) 18 Feb/Feb 18, 2025- idAAA*) Finansial (Persero)
26 Nov/Nov 26, 2029 15 Okt/Oct 15, 2046
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) 5,75 - 8,65 5 Ags/Aug 5, 2025- idAAA*) 5 Ags/Aug 5, 2025- idAAA*) Infrastruktur (Persero)
27 Mar/Mar 27, 2030 17 Mei/May 17, 2027
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 5,80 - 8,65 12 May/May 12, 2025- idAAA*) 12 Mei/May 12, 2025- idAAA*) (Persero) Tbk
4 Jul/Jul 4, 2028 4 Jul/Jul 4, 2028
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) 6,70 - 8,20 13 Des/Dec 13, 2026- idAAA*) 13 Des/Dec 13, 2026- idAAA*) (Persero)
27 Mar/Mar 27, 2030 19 Nov/Nov 19, 2029
PT Pupuk Indonesia PT Pupuk Indonesia
(Persero) 6,20 - 8,30 3 Sep/Sep 3, 2025- idAAA*) 3 Sep/Sep 3, 2025- idAAA*) (Persero)
10 Mar/Mar 10, 2028 10 Mar/Mar 10, 2028
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) 6,70 - 9,60 8 Sep/FSep 8, 2025- idAAA*) 18 Feb/Feb 18, 2025- idAAA*) Negara (Persero)
18 Feb/Feb 18, 2035 18 Feb/Feb 18, 2035
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 6,35 - 6,85 21 Jun/Jun 21, 2025- idAAA*) 21 Jun/Jun 21, 2025- idAAA*) (Persero) Tbk
21 Jun/Jun 21, 2027 21 Jun/Jun 21, 2027
PT Mandiri Tunas PT Mandiri Tunas
Finance 6,50 - 7,65 20 May/May 20, 2026- idAAA*) 23 Feb/Feb 23, 2025- idAAA*) Finance
19 Nov/Nov 19, 2029 19 Nov/Nov 19, 2029
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on the rating published by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo)
**) Berdasarkan peringkat yang diterbitkan oleh Moody’s **) Based on the rating published by Moody’s
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings ***) Based on the rating published by Fitch Ratings
151
Page 155
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.2. Obligasi (lanjutan) c.2. Bonds (continued)
Informasi mengenai tingkat suku bunga Information regarding interest rates and
dan tanggal jatuh tempo adalah sebagai maturity date as follows (continued):
berikut (lanjutan):
Tingkat Bunga 31 Maret/March 31, 2025 31 Desember/December 31, 2024
Per Tahun (%)/
Annual Interest Jatuh tempo/, Peringkat/, Jatuh tempo/ Peringkat/
Rate (%) Maturity Date, Rating*) Maturity Date, Rating*)
Pihak berelasi Related parties (Note 44)
(Catatan 44) (lanjutan) (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 5,50 - 10,50 24 Mei/May 24, 2025- AA+***) 24 Mei/May 24, 2025- AA+***) (Persero) Tbk
13 Jul/Jul 13, 2027 13 Jul/Jul 13, 2027
PT Waskita Karya PT Waskita Karya
(Persero) Tbk 6,10 - 9,75 16 Mei/May 16, 2025- AA+***) 24 Mei/May 24, 2025- AA+***) (Persero) Tbk
24 Sep/Sep 24, 2026 13 Jul/Jul 13, 2027
Lainnya 2,00 - 11,20 8 Apr/Apr 8, 2025- AA*) 14 Feb /Feb 14, 2025- AA*) Others
23 JunJun 23, 2045 -AAA*) 23 Jun/Jun 23, 2045 -AAA*)
Mata uang asing Foreign Currency
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Aluminium
(Persero) Tbk 4,75 - 6,53 15 MeiMay 15, 2025- BBB-***) 15 Mei/May 15, 2025- BBB-***) (Persero) Tbk
15 Mei/May 15, 2030 15 Mei/May 15, 2030
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) 3,00 - 5,45 15 Mei/May 15, 2027- BBB***) 15 Mei/May 15, 2027- BBB***) Negara (Persero)
30 Jun/Jun 30, 2030 30 Jun/Jun 30, 2030
PT Pertamina (Persero) 1,40 - 5,15 9 Feb/Feb 9, 2026- BBB***) 9 Feb/Feb 9, 2026- BBB***) PT Pertamina (Persero)
9 Feb/Feb 9, 2031 9 Feb/Feb 9, 2031
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 2,00 - 5,50 13 Mei/May 13, 2025- BBB***) 13 Mei/May 13, 2025- BBB***) (Persero) Tbk
19 Apr/Apr 19, 2026 19 Apr/Apr 19, 2026
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 5,28 5 Apr/Apr 5, 2029 BBB-***) 5 Apr/Apr 5, 2029 BBB-***) (Persero) Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) 2,05 11 Mei/May 11, 2026 BBB***) 11 Mei/May 11, 2026 BBB***) Infrastruktur (Persero)
PT Pelabuhan Indonesia PT Pelabuhan Indonesia
II (Persero) 4,25 5 Mei/May 5, 2025 BBB***) 5 Mei/May 5, 2025 BBB***) II (Persero)
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance 1,50 27 Jan/Jan 27, 2026 BBB***) 27 Jan/Jan 27, 2026 BBB***) Finance
PT Hutama Karya PT Hutama Karya
(Persero) Tbk 3,75 11 Mei/May 11, 2030 BBB***) 11 Mei/May 11, 2030 BBB-***) (Persero) Tbk
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on the rating published by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo) ***) Based on the rating published by Fitch Ratings
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings
152
Page 156
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.3. Reksadana c.3. Mutual Fund
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak ketiga Third parties
Rupiah Rupiah
PNM Dana Tunai 744.264 1.608.837 PNM Dana Tunai
Bahana Likuid Plus 312.205 350.600 Bahana Likuid Plus
PNM Pendapatan Tetap Optima 289.903 66.663 PNM Pendapatan Tetap Optima
Trim Kas 2 Kelas A 176.421 481.761 Trim Kas 2 Kelas A
BRI Ventura Investama Saham 146.747 158.767 BRI Ventura Investama Saham
Trimegah Kas Syariah 138.812 43.716 Trimegah Kas Syariah
BRI Seruni Pasar Uang II BRI Seruni Pasar Uang II
Kelas B 125.959 559.868 Kelas B
Bahana Likuid Syariah Kelas S 114.950 299.152 Bahana Likuid Syariah Kelas S
PNM Dana Surat Berharga PNM Dana Surat Berharga
Negara II 113.721 32.119 Negara II
PNM Surat Berharga PNM Surat Berharga
Syariah Negara 99.286 89.291 Syariah Negara
Lainnya 875.233 3.690.774 Others
3.137.501 7.638.041
Dolar Amerika Serikat United States Dollar
Schroder USD Bond Fund 9.981 9.567 Schroder USD Bond Fund
9.981 9.567
3.147.482 7.647.608
Nilai Wajar melalui Penghasilan Fair value through other
Komprehensif Lain comprehensive income
Pihak ketiga Third parties
Rupiah Rupiah
Syailendra Capital Protected Syailendra Capital Protected
Fund 45 1.008.841 1.012.153 Fund 45
BNI-AM Proteksi Asoka 769.164 761.431 BNI-AM Proteksi Asoka
Manulife Proteksi Manulife Proteksi
Dana Utama III 768.570 762.248 Dana Utama III
Manulife Proteksi Manulife Proteksi
Dana Utama II 767.625 763.282 Dana Utama II
Danareksa Proteksi 85 765.421 758.844 Danareksa Proteksi 85
Trimegah Terproteksi 21 761.748 755.831 Trimegah Terproteksi 21
Manulife Proteksi Manulife Proteksi
Dana Utama V 755.528 759.360 Dana Utama V
Bahana Himaya Syariah II 615.876 615.204 Bahana Himaya Syariah II
Danareksa Proteksi 84 607.474 607.391 Danareksa Proteksi 84
Trimegah Terproteksi 23 585.504 586.462 Trimegah Terproteksi 23
Lainnya 6.194.688 6.873.629 Others
13.600.439 14.255.835
Dolar Amerika Serikat United States Dollar
Manulife USD Proteksi Brilian 836.031 816.821 Manulife USD Proteksi Brilian
836.031 816.821
14.436.470 15.072.656
Total 17.583.952 22.720.264 Total
153
Page 157
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
c) Berdasarkan Jenis dan Penerbit (lanjutan): c) By Type and Issuer (continued):
c.4. Negotiable Certificate of Deposit (NCD) c.4. Negotiable Certificate of Deposit (NCD)
Nilai wajar/ Nilai tercatat
Tingkat Fair value/ Carrying Value
Bunga per
Tahun (%)/ Tanggal 31 Maret/ 31 Desember/
Nilai Nominal/ Annual Interest Jatuh Tempo/ March 31, December 31,
Nominal Value Rate (%) Maturity Date 2025 2024
Nilai wajar melalui Fair value through
penghasilan other compehensive
komprehensif lain income
Pihak ketiga Third parties
Mata Uang Asing Foreign Currency
Central Bank Of Central Bank Of
China China
113123100711N 130 0,83 7 Jan/Jan 7, 2025 - 63.820 113123100711N
Total - 63.820 Total
c.5. Medium-Term Note (MTN) c.5. Medium-Term Note (MTN)
Nilai wajar/ Nilai tercatat
Tingkat Fair value/ Carrying Value
Bunga per
Tahun (%)/ Tanggal 31 Maret/ 31 Desember/
Nilai Nominal/ Annual Interest Jatuh Tempo/ March 31, December 31,
Nominal Value Rate (%) Maturity Date 2025 2024
Nilai wajar melalui Fair value through
penghasilan other compehensive
komprehensif lain income
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bahana Pembinaan PT Bahana Pembinaan
Usaha Indonesia Usaha Indonesia
(Persero) MTN I (Persero) MTN I
Tahun 2022*) 200.000 9,00 2 Nov/ Nov 2, 2027 149.708 150.892 Year 2022*)
Perum Perumnas Perum Perumnas
Tahap III Tahun Phase III Year
2018 Seri B*) 65.000 11,85 10 Des/ Dec 10, 2026 59.811 60.135 2018 Series B*)
209.519 211.027
Biaya perolehan
diamortisasi Amortized cost
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Perkebunan PT Perkebunan
Nusantara II (Persero) Nusantara II (Persero)
VIII Seri A*) 10.000 11,00 26 Jun/ Jun 26, 2027 9.250 9.250 VIII Series A*)
VIII Seri B*) 1.000 11,00 31 Okt/ Oct 31, 2027 925 925 VIII Series B*)
10.175 10.175
Total 219.694 221.202 Total
154
Page 158
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
d) BRI mengakui (kerugian) dan keuntungan d) BRI recognized net unrealized (loss) and gain
yang belum direalisasi-neto dari perubahan nilai resulting from the changes in fair values of
wajar efek-efek yang diklasifikasikan dalam securities classified as “fair value through profit
“nilai wajar melalui laba rugi” sebesar or loss” amounting to Rp701,838 and
Rp701.838 dan (Rp147.590) masing-masing (Rp147,590) for the period ended March 31,
untuk periode yang berakhir pada tanggal- 2025 and 2024, respectively which are
tanggal 31 Maret 2025 dan 2024, yang presented in the “unrealized gain or loss on
dilaporkan dalam akun “keuntungan atau changes in fair value of securities” in the
kerugian yang belum direalisasi dari perubahan consolidated statement of profit or loss and other
nilai wajar efek-efek” di laporan laba rugi dan comprehensive income.
penghasilan komprehensif lain konsolidasian.
e) BRI mengakui keuntungan neto atas penjualan e) BRI recognized net gain on sale of securities
efek-efek sebesar Rp490.627 dan Rp459.666 amounting to Rp490,627 and Rp459.666 for the
masing-masing untuk periode yang berakhir period ended March 31, 2025 and 2024,
pada tanggal-tanggal 31 Maret 2025 dan 2024, respectively which are presented in the “gain on
yang dilaporkan dalam akun “keuntungan dari sale of securities - net” in the consolidated
penjualan efek-efek - neto” di laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lain comprehensive income.
konsolidasian.
f) Efek-efek sejumlah nominal Rp67.704.868 dan f) Securities with nominal Rp67.704.868 and
Rp26.373.000 masing-masing pada tanggal- Rp26,373,000 as of March 31, 2025 and
tanggal 31 Maret 2025 dan 31 Desember 2024, December 31, 2024, respectively were sold
telah dijual dengan janji dibeli kembali (Catatan under agreement to repurchase (Note 23).
23).
155
Page 159
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Carrying value beginning
Nilai tercatat awal 167.876.286 - - 167.876.286 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 182.487 - - 182.487 carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 22.156.438 - - 22.156.438 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (23.902.858) - - (23.902.858) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 782.714 - - 782.714 and other changes
Carrying value ending
Nilai tercatat akhir 167.095.067 - - 167.095.067 balance
31 Maret/March 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Carrying value beginning
Nilai tercatat awal 135.240.662 - - 135.240.662 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (1.135) - - (1.135) carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 13.433.221 - - 13.433.221 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (10.507.320) - - (10.507.320) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 204.448 - - 204.448 and other changes
Carrying value ending
Nilai tercatat akhir 138.369.877 - - 138.369.877 balance
156
Page 160
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember/December 31, 2024
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Carrying value beginning
Nilai tercatat awal 163.339.165 - - 163.339.165 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (53.193.465) - - (53.193.465) carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 78.665.862 - - 78.665.862 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (21.882.846) - - (21.882.846) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 947.570 - - 947.570 and other changes
Carrying value ending
Nilai tercatat akhir 167.876.286 - - 167.876.286 balance
31 Desember/December 31, 2024
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Carrying value beginning
Nilai tercatat awal 145.358.968 - - 145.358.968 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (23.347.197) - - (23.347.197) carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 24.300.588 - - 24.300.588 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (10.235.151) - - (10.235.151) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (836.546) - - (836.546) and other changes
Carrying value ending
Nilai tercatat akhir 135.240.662 - - 135.240.662 balance
157
Page 161
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret/March 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 43.884 - - 43.884 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 1.587 - - 1.587 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 60.911 - - 60.911 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (36.007) - - (36.007) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 36.472 - - 36.472 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir*) 106.847 - - 106.847 credit loss ending balance*)
*) Cadangan kerugian penurunan nilai atas efek-efek yang diukur pada nilai wajar *) Allowance for expected credit losses on securities measured at fair value through
melalui penghasilan komprehensif lain dicatat pada penghasilan komprehensif other comprehensive income is recorded in other comprehensive income
lain sehingga nilai tercatatnya disajikan sebesar nilai wajarnya. therefore the carrying value is stated at fair value.
31 Maret/March 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 58.823 - - 58.823 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 7.703 - - 7.703 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 61.735 - - 61.735 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (13.647) - - (13.647) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (32.357) - - (32.357) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 82.257 - - 82.257 credit loss ending balance
158
Page 162
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
g) Tabel berikut menyajikan perubahan nilai g) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember/December 31, 2024
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada nilai Securities measured at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 128.230 - - 128.230 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (45.267) - - (45.267) allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 12.675 - - 12.675 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (33.308) - - (33.308) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (18.446) - - (18.446) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir*) 43.884 - - 43.884 credit loss ending balance*)
*) Cadangan kerugian penurunan nilai atas efek-efek yang diukur pada nilai wajar *) Allowance for expected credit losses on securities measured at fair value through
melalui penghasilan komprehensif lain dicatat pada penghasilan komprehensif other comprehensive income is recorded in other comprehensive income
lain sehingga nilai tercatatnya disajikan sebesar nilai wajarnya. therefore the carrying value is stated at fair value.
31 Desember/December 31, 2024
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Efek-efek yang diukur pada biaya Securities measured at
perolehan diamortisasi amortized cost
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 81.510 - - 81.510 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (17.318) - - (17.318) allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 7.087 - - 7.087 or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (10.184) - - (10.184) assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial assets
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (2.272) - - (2.272) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 58.823 - - 58.823 credit loss ending balance
159
Page 163
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan) 7. SECURITIES (continued)
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal impairment losses as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 telah December 31, 2024 are adequate.
memadai.
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
a) Berdasarkan Jenis dan Mata Uang: a) By Type and Currency:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Wesel Tagih 6.670.090 8.051.372 Notes Receivables
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 8.455.793 5.045.903 Letter of Credit (SKBDN)
Wesel Ekspor 2.489.966 2.660.935 Export Bills
Tagihan Lainnya 419.428 601.631 Other Bills
18.035.277 16.359.841
Mata uang asing Foreign currency
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) Letter of Credit (SKBDN)
Dolar Amerika Serikat 77.656 1.286 345.964 5.568 United States Dollar
Wesel Ekspor Export Bills
Dolar Amerika Serikat 477.136.720 7.901.384 503.415.272 8.102.469 United States Dollar
Renminbi 84.428.975 192.245 268.865.176 592.845 Renminbi
8.094.915 8.695.314
Wesel Tagih Notes Receivables
Dolar Amerika Serikat 696.547.121 11.534.820 682.485.573 10.984.605 United States Dollar
Renminbi 18.805.715 42.821 16.298.725 35.939 Renminbi
Euro Eropa 1.312.436 23.394 515.465 8.638 European Euro
Dolar Singapura - 267.763 3.172 Singaporean Dollar
Yen Jepang 1.761.239 194 8.845.896 911 Japanese Yen
11.601.229 11.033.265
Tagihan Lainnya Other Bills
Dolar Amerika Serikat 54.928.655 909.619 36.124.548 581.425 United States Dollar
Renminbi 54.375.855 123.814 43.508.257 95.935 Renminbi
Yen Jepang 420.937.625 46.305 50.449.826 5.198 Japanese Yen
Euro Eropa 1.231.603 21.954 996.139 16.693 European Euro
Pound Sterling Inggris 27.500 588 27.500 556 Great Britain Pound Sterling
1.102.279 699.807
20.798.423 20.433.954
38.833.700 36.793.795
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Wesel Tagih 3.528.236 2.101.883 Notes Receivables
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 397.121 1.033.077 Letter of Credit (SKBDN)
Wesel Ekspor 24.726 38.196 Export Bills
Tagihan Lainnya 25.053 45.142 Other Bills
3.975.136 3.218.298
160
Page 164
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
(lanjutan) (continued)
a) Berdasarkan Jenis dan Mata Uang (lanjutan): a) By Type and Currency (continued):
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
(lanjutan) (continued)
Mata uang asing Foreign currency
Wesel Tagih Notes Receivables
Dolar Amerika Serikat 509.617.119 8.439.259 13.629.896 219.373 United States Dollar
Wesel Ekspor Export Bills
Dolar Amerika Serikat 98.041 1.624 54.272 874 United States Dollar
8.440.883 220.247
Tagihan Lainnya Other Bills
Dolar Amerika Serikat 83.953.027 1.390.262 24.597.623 395.899 United States Dollar
Yen Jepang 252.855.428 27.815 252.855.428 26.052 Japanese Yen
Euro Eropa - 151.045 2.531 European Euro
1.418.077 424.482
9.858.960 644.729
13.834.097 3.863.027
Total 52.667.797 40.656.822 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (1.327.940) (1.075.559) losses
Total - Neto 51.339.857 39.581.263 Total - Net
b) Berdasarkan Jangka Waktu: b) By Period:
Klasifikasi jangka waktu wesel ekspor dan The classification of export bills and other
tagihan lainnya berdasarkan sisa umur sampai receivables based on their remaining period to
dengan saat jatuh tempo adalah sebagai maturity are as follows:
berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
≤ 1 bulan 9.682.805 8.678.038 ≤ 1 month
> 1 bulan - 3 bulan 11.431.742 14.272.657 > 1 month - 3 months
> 3 bulan - 1 tahun 17.719.153 13.843.100 > 3 months - 1 year
38.833.700 36.793.795
Pihak berelasi (Catatan 44) Related parties (Note 44)
≤ 1 bulan 2.708.897 1.708.996 ≤ 1 month
> 1 bulan - 3 bulan 1.854.510 1.474.739 > 1 month - 3 months
> 3 bulan - 1 tahun 9.270.690 679.292 > 3 months - 1 year
13.834.097 3.863.027
52.667.797 40.656.822
Cadangan kerugian Allowance for impairment
penurunan nilai (1.327.940) (1.075.559) losses
Total - Neto 51.339.857 39.581.263 Total - Net
161
Page 165
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Wesel Ekspor dan Tagihan Lainnya Export Bills and Other Receivables
Carrying value beginning
Nilai tercatat awal 40.613.972 39.783 3.067 40.656.822 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 52.863.889 5.066 - 52.868.955 or purchased
Aset keuangan yang dihentikan
pengakuannya (40.613.972) (39.783) (3.067) (40.656.822) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (201.158) - - (201.158) and other changes
Carrying value ending
Nilai tercatat akhir 52.662.731 5.066 - 52.667.797 balance
31 Desember/December 31, 2024
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Wesel Ekspor dan Tagihan Lainnya Export Bills and Other Receivables
Carrying value beginning
Nilai tercatat awal 52.617.395 1.512.702 - 54.130.097 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 40.613.736 39.783 3.067 40.656.586 or purchased
Aset keuangan yang dihentikan
pengakuannya (52.637.500) (1.512.640) - (54.150.140) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 20.341 (62) - 20.279 and other changes
Carrying value ending
Nilai tercatat akhir 40.613.972 39.783 3.067 40.656.822 balance
162
Page 166
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA 8. EXPORT BILLS AND OTHER RECEIVABLES
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Wesel Ekspor dan Tagihan Lainnya Export Bills and Other Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 1.043.130 29.362 3.067 1.075.559 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1.326.320 1.620 - 1.327.940 or purchased
Aset keuangan yang dihentikan
pengakuannya (1.042.959) (29.362) (3.067) (1.075.388) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (171) - - (171) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 1.326.320 1.620 - 1.327.940 credit loss ending balance
31 Desember/December 31, 2024
Stage 2
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Wesel Ekspor dan Tagihan Lainnya Export Bills and Other Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 1.067.552 1.256.364 - 2.323.916 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1.043.129 29.362 3.067 1.075.558 or purchased
Aset keuangan yang dihentikan
pengakuannya (1.069.999) (1.256.366) - (2.326.365) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 2.448 2 - 2.450 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 1.043.130 29.362 3.067 1.075.559 credit loss ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai wesel ekspor dan tagihan impairment losses on export bills and other
lainnya pada tanggal 31 Maret 2025 dan receivables as of March 31, 2025 and
31 Desember 2024 telah memadai. December 31, 2024 are adequate.
163
Page 167
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER AGREEMENT
DIJUAL KEMBALI TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell as of
pada tanggal-tanggal 31 Maret 2025 dan March 31, 2025 and December 31, 2024 consist of:
31 Desember 2024 terdiri dari:
31 Maret/March 31, 2025
Tingkat Suku Tanggal Beli/ Tanggal Nilai Beli/
Bunga (%)/ Date of Jual Kembali/ Purchase Nilai Tercatat/
Interest Rate (%) Purchase Date of Resale*) Amount Carrying Value
Pihak ketiga Third parties
Rupiah Rupiah
Deutsche Bank AG Deutsche Bank AG
Obligasi Pemerintah Government Bonds
FR0081 6,16 19 Mar/ Mar 19, 2025 8 Apr/ Apr 8, 2025 9.975 9.997 FR0081
PT BPD Sulawesi PT BPD Sulawesi
Selatan dan Barat Selatan dan Barat
Obligasi Pemerintah Government Bonds
FR0087 6,17 17 Mar/ Mar 17, 2025 8 Apr/ Apr 8, 2025 91.589 91.824 FR0087
PT Bank Mayapada PT Bank Mayapada
Indonesia Tbk Internasional Tbk
Obligasi Pemerintah Government Bonds
FR0098 6,30 18 Mar/ Mar 18, 2025 17 Apr/ Apr 17, 2025 95.353 95.586 FR0098
PT Bank Danamon PT Bank Danamon
Obligasi Pemerintah Government Bonds
FR0081 6,13 19 Mar/ Mar 19, 2025 10 Apr/ Apr 10, 2025 109.730 109.963 FR0081
PT Bank Capital PT Bank Capital
Indonesia Tbk Indonesia Tbk
Obligasi Pemerintah Government Bonds
IDSR311025364S 6,38 13 Mar/ Mar 13, 2025 12 Jun/ Jun 12, 2025 383.901 384.852 IDSR311025364S
IDSR141125364S 6,50 13 Mar/ Mar 13, 2025 12 Jun/ Jun 12, 2025 95.794 96.123 IDSR141125364S
PT Bank DBS Indonesia PT Bank DBS Indonesia
Obligasi Pemerintah Government Bonds
IDSR260925364S 6,30 26 Mar/ Mar 26, 2025 23 Apr/ Apr 23, 2025 241.591 241.845 IDSR260925364S
IDSR211125364S 6,30 3 Mar/ Mar 3, 2025 8 Apr/ Apr 8, 2025 95.553 96.038 IDSR211125364S
IDSR051225364S 6,30 28 Feb/ Feb 28, 2025 8 Apr/ Apr 8, 2025 47.337 47.602 IDSR051225364S
PT BPD Jawa Barat dan PT BPD Jawa Barat dan
Banten Tbk Banten Tbk
Obligasi Pemerintah Government Bonds
FR0090 6,31 11 Mar/ Mar 11, 2025 11 Apr/ Apr 11, 2025 472.362 474.101 FR0090
FR0065 6,17 17 Mar/ Mar 17, 2025 8 Apr/ Apr 8, 2025 372.669 373.627 FR0065
FR0091 6,30 12 Mar/ Mar 12, 2025 9 Apr/ Apr 9, 2025 185.146 185.794 FR0091
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Obligasi Pemerintah Government Bonds
FR0087 6,28 25 Mar/ Mar 25, 2025 24 Apr/ Apr 24, 2025 1.222.302 1.223.679 FR0087
FR0059 6,30 26 Mar/ Mar 26, 2025 23 Apr/ Apr 23, 2025 734.206 734.977 FR0059
PT BPD Jawa Timur Tbk PT BPD Jawa Timur Tbk
Obligasi Pemerintah Government Bonds
FR0086 6,25 20 Mar/ Mar 20, 2025 21 Apr/ Apr 21, 2025 674.485 675.756 FR0086
IDSR141125364S 6,25 24 Mar/ Mar 24, 2025 21 Apr/ Apr 21, 2025 575.849 576.649 IDSR141125364S
FR0081 6,25 21 Mar/ Mar 21, 2025 21 Apr/ Apr 21, 2025 249.201 249.677 FR0081
IDSR160525273S 6,25 24 Mar/ Mar 24, 2025 21 Apr/ Apr 21, 2025 197.918 198.193 IDSR160525273S
FR0059 6,30 17 Mar/ Mar 17, 2025 14 Apr/ Apr 14, 2025 98.170 98.428 FR0059
PT Bank Permata Tbk PT Bank Permata Tbk
Obligasi Pemerintah Government Bonds
IDSR211125364S 6,30 3 Mar/ Mar 3, 2025 8 Apr/ Apr 8, 2025 621.096 624.248 IDSR211125364S
PT Bank UOB Indonesia PT Bank UOB Indonesia
Obligasi Pemerintah Government Bonds
FR0104 6,50 27 Mar/ Mar 27, 2025 8 Apr/ Apr 8, 2025 922.695 923.528 FR0104
FR0081 6,30 27 Mar/ Mar 27, 2025 24 Apr/ Apr 24, 2025 648.475 649.043 FR0081
FR0086 6,17 14 Mar/ Mar 14, 2025 8 Apr/ Apr 8, 2025 481.253 482.737 FR0086
FR0040 6,17 14 Mar/ Mar 14, 2025 10 Apr/ Apr 10, 2025 50.476 50.571 FR0040
PT BPD Sulawesi PT BPD Sulawesi
Tengah Tbk Tengah Tbk
Obligasi Pemerintah Government Bonds
FR0080 6,17 17 Mar/ Mar 17, 2025 8 Apr/ Apr 8, 2025 294.461 295.218 FR0080
164
Page 168
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER AGREEMENT
DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell as of
pada tanggal-tanggal 31 Maret 2025 dan March 31, 2025 and December 31, 2024 consist of
31 Desember 2024 terdiri dari (lanjutan): (continued):
31 Maret/March 31, 2025
Tingkat Suku Tanggal Beli/ Tanggal Nilai Beli/
Bunga (%)/ Date of Jual Kembali/ Purchase Nilai Tercatat/
Interest Rate (%) Purchase Date of Resale*) Amount Carrying Value
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Sahabat PT Bank Sahabat
Sampoerna Sampoerna
Obligasi Pemerintah Government Bonds
FR0071 6,30 12 Mar/ Mar 12, 2025 9 Apr/ Apr 9, 2025 107.486 107.863 FR0071
PT Bank Seabank PT Bank Seabank
Indonesia Indonesia
Obligasi Pemerintah Government Bonds
FR0081 6,30 7 Mar/ Mar 7, 2025 8 Apr/ Apr 8, 2025 298.641 299.948 FR0081
9.377.714 9.397.867
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Obligasi Pemerintah Government Bonds
FR0091 6,20 20 Mar/ Mar 20, 2025 17 Apr/ Apr 17, 2025 461.551 462.504 FR0091
461.551 462.504
Total 9.839.265 9.860.371 Total
31 Desember/December 31, 2024
Tingkat Suku Tanggal Beli/ Tanggal Nilai Beli/
Bunga (%)/ Date of Jual Kembali/ Purchase Nilai Tercatat/
Interest Rate (%) Purchase Date of Resale*) Amount Carrying Value
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi Pemerintah Government Bonds
VR0034 6,00% 13 Des/Dec 13, 2024 7 Jan/Jan 7, 2025 197.776 197.809 VR0034
Deutsche Bank AG Deutsche Bank AG
Obligasi Pemerintah Government Bonds
FR0081 6,45% 24 Des/Dec 24, 2024 7 Jan/Jan 7, 2025 4.900 4.907 FR0081
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Obligasi Pemerintah Government Bonds
FR0056 6,45% 19 Des/ Dec 19, 2024 2 Jan/ Jan 2, 2025 298.173 298.867 FR0095
FR0056 6,45% 23 Des/ Dec 23, 2024 6 Jan/ Jan 6, 2025 99.445 99.606 FR0095
PT BPD Sulawesi PT BPD Sulawesi
Selatan dan Barat Selatan dan Barat
Obligasi Pemerintah Government Bonds
IDSR080925367S 6,65% 17 Des/Dec 17, 2024 16 Jan/ Jan 16, 2025 94.999 95.263 IDSR080925367S
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk Internasional Tbk
Obligasi Pemerintah Government Bonds
FR0081 6,55% 11 Des/Dec 11, 2024 8 Jan/Jan 8, 2025 202.082 202.854 FR0081
FR0084 6,55% 19 Des/Dec 19, 2024 16 Jan/Jan 16, 2025 98.030 98.262 FR0084
FR0086 6,55% 19 Des/Dec 19, 2024 16 Jan/Jan 16, 2025 94.102 94.325 FR0086
PT. Bank Sinarmas Tbk PT. Bank Sinarmas Tbk.
Obligasi Pemerintah Government Bonds
FR0087 6,55% 12 Des/ Dec 12, 2024 9 Jan/ Jan 9, 2025 460.945 462.622 FR0087
FR0087 6,55% 10 Des/ Dec 10, 2024 7 Jan/ Jan 7, 2025 184.227 184.965 FR0087
165
Page 169
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER AGREEMENT
DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell as of
pada tanggal-tanggal 31 Maret 2025 dan March 31, 2025 and December 31, 2024 consist of
31 Desember 2024 terdiri dari (lanjutan): (continued):
31 Desember/December 31, 2024
Tingkat Suku Tanggal Beli/ Tanggal Nilai Beli/
Bunga (%)/ Date of Jual Kembali/ Purchase Nilai Tercatat/
Interest Rate (%) Purchase Date of Resale*) Amount Carrying Value
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank CTBC Indonesia PT Bank CTBC Indonesia
Obligasi Pemerintah Government Bonds
FR0056 6,65% 2 Des/Dec 2, 2024 2 Jan/Jan 2, 2025 99.803 100.356 FR0056
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Obligasi Pemerintah Government Bonds
IDSR300525364S 6,15% 31 Des/Dec 31, 2024 2 Jan/Jan 2, 2025 1.939.858 1.940.191 IDSR300525364S
FR0064 6,15% 31 Des/Dec 31, 2024 2 Jan/Jan 2, 2025 1.864.553 1.864.872 FR0064
FR0082 6,15% 31 Des/Dec 31, 2024 2 Jan/Jan 2, 2025 944.937 945.098 FR0082
PT Bank Danamon PT Bank Danamon
Obligasi Pemerintah Government Bonds
IDSR170125364S 6,15% 31 Des/Dec 31, 2024 2 Jan/Jan 2, 2025 996.778 996.948 IDSR170125364S
PT Bank Capital PT Bank Capital
Indonesia Tbk Indonesia Tbk
Obligasi Pemerintah Government Bonds
IDSR070225182S 6,55% 9 Des/Dec 9, 2024 6 Jan/Jan 6, 2025 296.514 297.755 IDSR070225182S
FR0087 6,55% 4 Des/Dec 4, 2024 2 Jan/Jan 2, 2025 74.040 74.417 FR0087
IDSR040425182S 6,65% 24 Des/Dec 24, 2024 24 Jan/Jan 24, 2025 49.079 49.152 IDSR040425182S
PT Bank DBS Indonesia PT Bank DBS Indonesia
Obligasi Pemerintah Government Bonds
IDSR200625364S 6,50% 5 Des/Dec 5, 2024 14 Jan/Jan 14, 2025 1.541.333 1.545.450 IDSR200625364S
IDSR130625364S 6,45% 30 Des/Dec 30, 2024 13 Jan/Jan 13, 2025 483.716 483.889 IDSR130625364S
IDSR260925364S 6,55% 9 Des/Dec 9, 2024 6 Jan/Jan 6, 2025 473.913 475.896 IDSR260925364S
IDSR250725364S 6,55% 11 Des/Dec 11, 2024 8 Jan/Jan 8, 2025 286.982 288.078 IDSR250725364S
IDSR031025364S 6,65% 9 Des/Dec 9, 2024 9 Jan/Jan 9, 2025 283.965 285.171 IDSR031025364S
IDSR071125364S 6,55% 10 Des/Dec 10, 2024 7 Jan/Jan 7, 2025 187.813 188.564 IDSR071125364S
IDSR170125364S 6,65% 3 Des/Dec 3, 2024 3 Jan/Jan 3, 2025 99.152 99.683 IDSR170125364S
IDSR110625364S 6,65% 16 Des/Dec 16, 2024 16 Jan/Jan 16, 2025 96.520 96.805 IDSR110625364S
IDSR040425364S 6,65% 13 Des/Dec 13, 2024 13 Jan/Jan 13, 2025 48.946 49.118 IDSR040425364S
IDSR040425273S 6,65% 10 Des/Dec 10, 2024 10 Jan/Jan 10, 2025 48.841 49.039 IDSR040425273S
IDSR190925364S 6,65% 11 Des/Dec 11, 2024 13 Jan/Jan 13, 2025 47.455 47.639 IDSR190925364S
PT Bank Victoria PT Bank Victoria
Internasional Tbk Internasional Tbk
Obligasi Pemerintah Government Bonds
FR0081 6,55% 9 Des/ Dec 9, 2024 6 Jan/ Jan 6, 2025 202.049 202.894 FR0081
FR0059 6,55% 4 Des/ Dec 4, 2024 2 Jan/ Jan 2, 2025 191.839 192.816 FR0059
FR0059 6,55% 10 Des/ Dec 10, 2024 7 Jan/ Jan 7, 2025 95.718 96.101 FR0059
PT Bank UOB Indonesia PT Bank UOB Indonesia
Obligasi Pemerintah Government Bonds
FR0040 6,45% 18 Des/ Dec 18, 2024 2 Jan/ Jan 2, 2025 5.194 5.207 FR0040
FR0040 6,45% 19 Des/ Dec 19, 2024 2 Jan/ Jan 2, 2025 5.193 5.205 FR0040
FR0040 6,45% 20 Des/ Dec 20, 2024 3 Jan/ Jan 3, 2025 5.193 5.204 FR0040
FR0040 6,45% 31 Des/ Dec 31, 2024 14 Jan/ Jan 14, 2025 5.203 5.204 FR0040
FR0040 6,45% 23 Des/ Dec 23, 2024 6 Jan/ Jan 6, 2025 5.195 5.204 FR0040
FR0040 6,45% 30 Des/ Dec 30, 2024 13 Jan/ Jan 13, 2025 5.202 5.203 FR0040
FR0040 6,45% 27 Des/ Dec 27, 2024 10 Jan/ Jan 10, 2025 5.198 5.203 FR0040
FR0040 6,45% 24 Des/ Dec 24, 2024 7 Jan/ Jan 7, 2025 5.195 5.202 FR0040
PT Bank Permata Tbk PT Bank Permata Tbk
Obligasi Pemerintah Government Bonds
FR0101 6,20% 31 Des/Dec 31, 2024 3 Jan/Jan 3, 2025 480.011 480.094 FR0101
PT Bank Mega Tbk PT Bank Mega Tbk
Obligasi Pemerintah Government Bonds
FR0085 N 6,15% 31 Des/Dec 31, 2024 2 Jan/Jan 2, 2025 977.790 977.957 FR0085 N
PT BPD Jawa Barat dan PT BPD Jawa Barat dan
Banten Tbk Banten Tbk
Obligasi Pemerintah Government Bonds
FR0087 6,45% 24 Des/Dec 24, 2024 7 Jan/Jan 7, 2025 9.210 9.223 FR0087
166
Page 170
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER AGREEMENT
DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell as of
pada tanggal-tanggal 31 Maret 2025 dan March 31, 2025 and December 31, 2024 consist of
31 Desember 2024 terdiri dari (lanjutan): (continued):
31 Desember/December 31, 2024
Tingkat Suku Tanggal Beli/ Tanggal Nilai Beli/
Bunga (%)/ Date of Jual Kembali/ Purchase Nilai Tercatat/
Interest Rate (%) Purchase Date of Resale*) Amount Carrying Value
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Obligasi Pemerintah Government Bonds
IDSR250425364S 6,55% 30 Des/Dec 30, 2024 30 Jan/Jan 30, 2025 488.448 488.626 IDSR250425364S
IDSR110625364S 6,45% 27 Des/Dec 27, 2024 10 Jan/Jan 10, 2025 483.645 484.078 IDSR110625364S
IDSR200625364S 6,55% 23 Des/Dec 23, 2024 20 Jan/Jan 20, 2025 482.215 483.005 IDSR200625364S
Mata uang asing Foreign Currency
Standard Chartered Standard Chartered
Bank, Jakarta Bank, Jakarta
Obligasi Pemerintah Government Bonds
FR0059 5,15% 13 Des/Dec 13, 2024 13 Feb/Feb 13, 2025 806.429 808.621 FR0059
15.857.804 15.882.648
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
PT Bank Tabungan Negara PT Bank Tabungan
(Persero) Tbk Negara (Persero) Tbk
Obligasi Pemerintah Government Bonds
IDSR110625364S 6,15% 31 Des/ Dec 31, 2024 2 Jan/Jan 2, 2025 484.027 484.109 IDSR110625364S
IDSR080825364S 6,15% 31 Des/ Dec 31, 2024 2 Jan/Jan 2, 2025 478.851 478.933 IDSR080825364S
962.878 963.042
Total 16.820.682 16.845.690 Total
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai tidak diperlukan pada impairment losses is not necessary as of March 31,
tanggal-tanggal 31 Maret 2025 dan 31 Desember 2025 and December 31, 2024, because management
2024, karena Manajemen berkeyakinan bahwa believes that marketable securities purchased under
efek-efek yang dibeli dengan janji dijual kembali agreement to resell are collectible.
dapat ditagih.
10. TAGIHAN DAN LIABILITAS DERIVATIF 10. DERIVATIVE RECEIVABLES AND PAYABLES
Ikhtisar transaksi derivatif adalah sebagai berikut: The summary of the derivatives transactions are as
follows:
31 Maret 2025/March 31, 2025
Tagihan derivatif/ Liabilitas derivatif/
Derivative Derivative
Transaksi receivables payables Transaction
Swap mata uang asing 268.816 603.572 Foreign currency swap
Pembelian dan penjualan forward Purchase and sale of foreign
mata uang asing 327.163 738.745 currency forward
Swap suku bunga 194.804 202.852 Interest rate swap
Swap mata uang dan suku bunga 11.853 125.442 Foreign currency and interest rate swap
Pembelian dan penjualan spot Purchase and sale of foreign
mata uang asing 3.572 3.391 currency spot
Total 806.208 1.676.120 Total
167
Page 171
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 10. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Ikhtisar transaksi derivatif adalah sebagai berikut: The summary of the derivatives transactions are as
(lanjutan) follows: (continued)
31 Desember 2024/December 31, 2024
Tagihan derivatif/ Liabilitas derivatif/
Derivative Derivative
Transaksi receivables payables Transaction
Swap mata uang asing 409.454 656.917 Foreign currency swap
Pembelian dan penjualan forward Purchase and sale of foreign
mata uang asing 408.102 589.736 currency forward
Swap suku bunga 244.837 247.276 Interest rate swap
Swap mata uang dan suku bunga 15.029 80.968 Foreign currency and interest rate swap
Pembelian dan penjualan spot Purchase and sale of foreign
mata uang asing 9.626 10.223 currency spot
Total 1.087.048 1.585.120 Total
Nilai Nosional (mata uang asing
nilai penuh, Rupiah dalam jutaan)/
Notional amounts (foreign currency
full amount, in millions of Rupiah)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Swap mata uang dan suku bunga Foreign currency and interest rate swap
Rupiah 1.613.307 1.769.657 Rupiah
Dolar Amerika Serikat 9.358.301 29.805.814 United States Dollar
Swap suku bunga Interest rate swap
Dolar Amerika Serikat 713.064.063 757.044.325 United States Dollar
Option mata uang Currency option
Kontrak penjualan Sales contract
Dolar Amerika Serikat 102.220.933 103.242.720 United States Dollar
Spot mata uang asing Foreign currency spot
Kontrak pembelian Purchase contract
Dolar Amerika Serikat 195.700.000 171.173.000 United States Dollar
Kontrak penjualan Sales contract
Dolar Amerika Serikat 168.750.000 152.000.000 United States Dollar
Renminbi 90.000.000 - Renminbi
Forward mata uang asing Foreign currency forward
Kontrak pembelian Purchase contract
Dolar Amerika Serikat 974.037.155 1.241.732.627 United States Dollar
Euro Eropa 41.740.771 20.460.608 European Euro
Renminbi 10.422.161 7.342.495 Renminbi
Yen Jepang 934.506.917 1.054.088.247 Japanese Yen
Kontrak penjualan Sales contract
Dolar Amerika Serikat 4.358.024.879 2.778.990.927 United States Dollar
Yen Jepang 5.250.000.000 1.500.000.000 Japanese Yen
Euro Eropa 119.314.626 30.000.000 European Euro
Dolar Australia 9.831.223 9.774.858 Australian Dollar
Pound Sterling Inggris 5.000.000 25.000.000 Great Britain Pound Sterling
Dolar Singapura 39.500.000 70.000.000 Singaporean Dollar
Swap mata uang asing Foreign currency swap
Kontrak pembelian Purchase contract
Dolar Amerika Serikat 1.281.367.750 2.115.691.546 United States Dollar
Euro Eropa 50.000.000 50.000.000 European Euro
Dolar Australia 9.750.000 - Dolar Australia
168
Page 172
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 10. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Ikhtisar transaksi derivatif adalah sebagai berikut The summary of the derivatives transactions are as
(lanjutan): follows (continued):
Nilai Nosional (mata uang asing
nilai penuh, Rupiah dalam jutaan)/
Notional amounts (foreign currency
full amount, in millions of Rupiah)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Kontrak penjualan Sales contract
Dolar Amerika Serikat 3.607.986.361 2.712.004.437 United States Dollar
Euro Eropa 50.000.000 100.000.000 European Euro
Dolar New Zealand - 15.000.000 New Zealand Dollar
Pound Sterling Inggris 25.000.000 - Great Britain Pound Sterling
Dolar Australia 20.000.000 - Dolar Australia
Para pihak yang melakukan kontrak derivatif dalam The parties entering into derivative contracts in the
bentuk swap suku bunga ataupun swap mata uang form of interest rate swaps or currency and interest
dan suku bunga dengan BRI berkewajiban rate swaps with BRI are required to pay fixed rates
membayar bunga tetap atau bunga mengambang or floating rates, including but not limited to 3 (three)
antara lain SOFR 3 (tiga) bulanan atau 6 (enam) monthly or 6 (six) monthly SOFR plus a certain
bulanan ditambah dengan marjin tertentu. margin.
11. KREDIT YANG DIBERIKAN 11. LOANS
a) Berdasarkan Jenis dan Mata Uang: a) By Type and Currency:
Rincian kredit yang diberikan berdasarkan jenis The details of loans by type and currency are as
dan mata uang adalah sebagai berikut: follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024)
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 688.291.764 691.046.152 Working Capital
Konsumsi 336.070.285 325.971.783 Consumer
Investasi 90.983.079 86.026.768 Investment
Cash Collateral 178.557 159.681 Cash Collateral
1.115.523.685 1.103.204.384
Mata uang asing Foreign currency
Investasi 55.451.615 59.129.607 Investment
Modal kerja 43.750.936 45.850.048 Working Capital
Konsumsi 1.035.525 1.010.998 Consumer
100.238.076 105.990.653
1.215.761.761 1.209.195.037
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Modal kerja 31.129.089 25.858.983 Working Capital
Investasi 26.213.334 28.686.394 Investment
Konsumsi 205.073 209.229 Consumer
57.547.496 54.754.606
169
Page 173
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN 11. LOANS
a) Berdasarkan Jenis dan Mata Uang (lanjutan): a) By Type and Currency (continued):
Rincian kredit yang diberikan berdasarkan jenis The details of loans by type and currency are as
dan mata uang adalah sebagai berikut: follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak berelasi (Catatan 44) Related parties (Note 44)
Mata uang asing Foreign currency
Modal kerja 7.156.939 7.994.913 Working Capital
Investasi 34.127.124 26.373.533 Investment
41.284.063 34.368.446
98.831.559 89.123.052
Total 1.314.593.320 1.298.318.089 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (77.538.305) (76.902.889) impairment losses
Bersih 1.237.055.015 1.221.415.200 Net
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Rupiah 1.173.071.181 1.157.958.990 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 8.699.648.059 140.020.835 8.720.657.328 140.358.980 United States Dollar
Dolar Singapura 89.586.676 1.501.304 10.000 119 Singaporean Dollar
141.522.139 140.359.099
Total 1.314.593.320 1.298.318.089 Total
Dikurangi cadangan Less Allowance for
kerugian penurunan nilai (77.538.305) (76.902.889) impairment losses
Neto 1.237.055.015 1.221.415.200 Net
b) Berdasarkan Sektor Ekonomi: b) By Economic Sector:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
Perdagangan. perhotelan dan Trading. hotels
restoran 394.896.710 394.832.978 and restaurants
Pertanian 202.315.014 196.879.241 Agriculture
Jasa dunia usaha 76.602.465 74.661.396 Business services
Perindustrian 67.180.372 69.709.337 Manufacturing
Pengangkutan. pergudangan Transportation. warehousing
dan komunikasi 21.040.719 20.898.887 and communications
Konstruksi 14.762.760 14.512.977 Construction
Pertambangan 11.838.621 14.307.696 Mining
170
Page 174
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
b) Berdasarkan Sektor Ekonomi (lanjutan): b) By Economic Sector (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
Jasa pelayanan sosial 7.398.567 7.012.170 Social services
Listrik. gas dan air 2.051.359 2.042.417 Electricity. gas and water
Lain-lain 317.437.098 308.347.285 Others
1.115.523.685 1.103.204.384
Mata uang asing Foreign currency
Perindustrian 34.133.188 36.463.367 Manufacturing
Pertambangan 16.639.419 15.399.907 Mining
Pertanian 13.022.302 11.602.690 Agriculture
Jasa dunia usaha 11.504.710 11.042.966 Business services
Perdagangan. perhotelan dan Trading. hotels
restoran 10.458.480 9.934.038 and restaurants
Listrik. gas dan air 8.436.315 10.083.211 Electricity. gas and water
Konstruksi 4.724.955 3.864.496 Construction
Pengangkutan. pergudangan Transportation. warehousing
dan komunikasi 222.396 299.529 and communications
Jasa pelayanan sosial 258 6.248.959 Social services
Lain-lain 1.096.053 1.051.490 Others
100.238.076 105.990.653
1.215.761.761 1.209.195.037
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Konstruksi 15.966.660 16.320.018 Construction
Perdagangan. perhotelan dan Trading. hotels
restoran 15.612.495 10.356.610 and restaurant
Pertanian 7.143.602 7.515.932 Agriculture
Pengangkutan. pergudangan Transportation. warehousing
dan komunikasi 7.505.165 7.371.946 and communications
Listrik. gas dan air 6.170.069 6.752.467 Electricity. gas and water
Perindustrian 3.474.439 3.409.824 Manufacturing
Jasa dunia usaha 1.468.156 2.508.888 Business services
Pertambangan - 307.804 Mining
Lain-lain 206.910 211.117 Others
57.547.496 54.754.606
Mata uang asing Foreign currency
Listrik. gas dan air 19.311.947 17.602.619 Electricity. gas and water
Jasa pelayanan sosial 6.615.257 - Social services
Pertambangan 5.643.665 6.476.830 Mining
Perindustrian 3.437.581 3.236.084 Manufacturing
Jasa dunia usaha 2.867.489 2.784.653 Business services
Perdagangan. perhotelan Trading. hotels
dan restoran 2.367.775 2.320.284 and restaurant
Konstruksi 1.040.349 1.947.976 Construction
41.284.063 34.368.446
98.831.559 89.123.052
Total 1.314.593.320 1.298.318.089 Total
Dikurangi cadangan kerugian Less Allowance for
penurunan nilai (77.538.305) (76.902.889) impairment losses
Neto 1.237.055.015 1.221.415.200 Net
171
Page 175
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
c) Berdasarkan Jangka Waktu c) By Period
Klasifikasi jangka waktu kredit yang diberikan The classification of loans based on the
berdasarkan sisa umur sampai dengan saat remaining period to maturity are as follows:
jatuh tempo adalah sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 40.624.800 32.837.937 ≤ 1 month
> 1 bulan - 3 bulan 37.730.093 46.825.277 > 1 month - 3 months
> 3 bulan - 1 tahun 253.639.101 252.440.469 > 3 months - 1 year
> 1 tahun - 2 tahun 146.740.399 138.280.655 > 1 year - 2 years
> 2 tahun - 5 tahun 373.912.139 376.837.492 > 2 years - 5 years
> 5 tahun 262.877.153 255.982.554 > 5 years
1.115.523.685 1.103.204.384
Mata uang asing Foreign currency
≤ 1 bulan 13.201.876 5.781.294 ≤ 1 month
> 1 bulan - 3 bulan 6.461.686 8.032.817 > 1 month - 3 months
> 3 bulan - 1 tahun 23.808.610 26.314.688 > 3 months - 1 year
> 1 tahun - 2 tahun 4.702.639 7.600.206 > 1 year - 2 years
> 2 tahun - 5 tahun 25.126.918 29.935.619 > 2 years - 5 years
> 5 tahun 26.936.347 28.326.029 > 5 years
100.238.076 105.990.653
1.215.761.761 1.209.195.037
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 2.086.550 1.961.564 ≤ 1 month
> 1 bulan - 3 bulan 640.625 634.479 > 1 month - 3 months
> 3 bulan - 1 tahun 18.589.893 12.560.025 > 3 months - 1 year
> 1 tahun - 2 tahun 4.513.372 5.263.222 > 1 year - 2 years
> 2 tahun - 5 tahun 7.633.295 7.419.907 > 2 years - 5 years
> 5 tahun 24.083.761 26.915.409 > 5 years
57.547.496 54.754.606
Mata uang asing Foreign currency
≤ 1 bulan 68.776 66.844 ≤ 1 month
> 1 bulan - 3 bulan 3.396.490 1.448.550 > 1 month - 3 months
> 3 bulan - 1 tahun 1.087.164 4.941.385 > 3 months - 1 year
> 1 tahun - 2 tahun 1.633.508 2.033.142 > 1 year - 2 years
> 2 tahun - 5 tahun 18.934.631 13.515.139 > 2 years - 5 years
> 5 tahun 16.163.494 12.363.386 > 5 years
41.284.063 34.368.446
98.831.559 89.123.052
Total 1.314.593.320 1.298.318.089 Total
Dikurangi cadangan kerugian Less Allowance for
penurunan nilai (77.538.305) (76.902.889) impairment losses
Neto 1.237.055.015 1.221.415.200 Net
172
Page 176
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
d) Perubahan Nilai Tercatat dan Cadangan d) The Changes in Carrying Value and Allowance
Kerugian Ekspektasian for Expected Losses
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang diberikan Loans
Carrying value beginning
Nilai tercatat awal 1.165.943.855 95.119.494 37.254.740 1.298.318.089 balance
Pengalihan ke Transition to
Stage 1 (2.740.710) 3.269.562 (528.852) - Stage 1
Stage 2 (21.253.710) 19.871.865 1.381.845 - Stage 2
Stage 3 (965.376) (14.160.389) 15.125.765 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (27.842.060) (7.920.988) (1.485.171) (37.248.219) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 150.275.776 2.119.965 273.925 152.669.666 or purchased
Aset keuangan yang dihentikan
pengakuannya (87.549.738) (2.010.024) (910.985) (90.470.747) Derecognized financial assets
Penghapusbukuan (2.470) (242.884) (10.544.457) (10.789.811) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 1.820.942 217.514 75.886 2.114.342 and other changes
Carrying value ending
Nilai tercatat akhir 1.177.686.509 96.264.115 40.642.696 1.314.593.320 balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang diberikan Loans
Carrying value beginning
Nilai tercatat awal 1.068.681.784 106.849.668 37.046.634 1.212.578.086 balance
Pengalihan ke Transition to
Stage 1 8.463.559 (8.131.698) (331.861) - Stage 1
Stage 2 (38.204.791) 38.018.303 186.488 - Stage 2
Stage 3 (14.666.745) (13.579.258) 28.246.003 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (93.726.786) (12.539.903) (1.429.608) (107.696.297) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 505.281.602 17.129.844 2.371.087 524.782.533 or purchased
Aset keuangan yang dihentikan
pengakuannya (266.671.580) (21.461.149) (3.151.492) (291.284.221) Derecognized financial assets
Penghapusbukuan (6.154.590) (11.417.407) (25.790.346) (43.362.343) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 2.941.402 251.094 107.835 3.300.331 and other changes
Carrying value ending
Nilai tercatat akhir 1.165.943.855 95.119.494 37.254.740 1.298.318.089 balance
173
Page 177
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
d) Perubahan Nilai Tercatat dan Cadangan d) The Changes in Carrying Value and Allowance
Kerugian Ekspektasian for Expected Losses
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang Diberikan Loans
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 19.961.020 29.540.799 27.401.070 76.902.889 loss beginning balance
Pengalihan ke Transition to
Stage 1 532.413 (312.532) (219.881) - Stage 1
Stage 2 (1.208.865) 1.502.620 (293.755) - Stage 2
Stage 3 (186.427) (4.479.485) 4.665.912 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (843.442) 1.916.194 7.872.004 8.944.756 allowance for losses
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 5.497.028 929.347 239.864 6.666.239 or purchased
Aset keuangan yang dihentikan
pengakuannya (3.140.639) (391.209) (709.372) (4.241.220) Derecognized financial assets
Penghapusbukuan (43) (35.571) (10.754.197) (10.789.811) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (337.475) (83.837) 476.764 55.452 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 20.273.570 28.586.326 28.678.409 77.538.305 credit loss ending balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Kredit yang Diberikan Loans
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 22.024.337 32.994.228 26.905.837 81.924.402 loss beginning balance
Pengalihan ke Transition to
Stage 1 1.321.099 (1.167.790) (153.309) - Stage 1
Stage 2 (1.599.789) 1.705.276 (105.487) - Stage 2
Stage 3 (529.570) (3.970.325) 4.499.895 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 1.396.127 11.797.766 22.232.599 35.426.492 allowance for losses
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 12.702.961 8.570.934 1.798.109 23.072.004 or purchased
Aset keuangan yang dihentikan
pengakuannya (8.479.405) (8.423.116) (1.307.438) (18.209.959) Derecognized financial assets
Penghapusbukuan (6.154.590) (11.417.407) (25.790.346) (43.362.343) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (720.150) (548.767) (678.790) (1.947.707) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 19.961.020 29.540.799 27.401.070 76.902.889 credit loss ending balance
174
Page 178
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
e) Informasi mengenai restrukturisasi yang e) Information regarding restructured loan by BRI
dilakukan BRI dan entitas anak and its subsidiaries
Tabel berikut merupakan informasi atas kredit The following table provides informations of
yang diberikan yang telah direstrukturisasi BRI restructured loan by BRI and subsidiaries, as
dan entitas anak: follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
BRI (Entitas Induk) 83.111.645 85.373.193 BRI (Parent Entity)
BRI (Entitas Anak) 3.615.595 4.050.098 BRI (Subsidiary)
Total 86.727.240 89.423.291 Total
Skema restrukturisasi umumnya dilakukan Restructuring scheme generally consists of
dengan perpanjangan masa pelunasan kredit extention of the loan period and rescheduling the
dan penjadwalan kembali bunga yang overdue interest.
tertunggak.
f) Informasi Lainnya f) Other Significant Information
1) Kredit yang diberikan pada umumnya 1) The loans are generally collateralized by
dijamin dengan agunan yang diikat dengan registered mortgages, by powers of
hak tanggungan, surat kuasa untuk attorneys to sell, demand deposits, saving
menjual, giro, tabungan, deposito berjangka deposits, time deposits or by other
atau jaminan lain yang umumnya diterima guarantees generally accepted by banks
oleh perbankan (Catatan 19, 20 dan 21), (Notes 19, 20 and 21), as well as collateral
serta barang jaminan berupa emas (entitas in the form of gold (subsidiaries).
anak).
2) Kredit modal kerja dan investasi diberikan 2) Working capital and investment loans are
kepada debitur untuk memenuhi kebutuhan given to debtors for working capital
modal kerja dan barang-barang modalnya. requirements and capital goods.
3) Kredit konsumsi terdiri dari kredit kepada 3) Consumption loans consist of loans to
pekerja dan pensiun, kredit pemilikan employees and retired employees, housing,
rumah, kredit kendaraan bermotor dan motor vehicles and other consumption
kredit konsumsi lainnya. loans.
4) Kredit program merupakan kredit yang 4) Program loans represent loan facilities
disalurkan BRI berdasarkan petunjuk dari channeled by BRI based on the guidelines
Pemerintah dalam rangka mendukung from the Government in order to support the
pembangunan di Indonesia khususnya development in Indonesia especially the
pengembangan usaha kecil, menengah dan development of small scale industry, middle
koperasi. scale industry and corporate.
5) Kredit Kupedes merupakan kredit yang 5) Kupedes loans represent loan facilities
disalurkan BRI melalui kantor BRI Unit channeled by BRI through BRI’s Units. The
dengan sasaran usaha mikro dan golongan target of these loans is micro scale industry
berpenghasilan tetap yang memerlukan and fixed income employees that require
tambahan pembiayaan yang besarnya additional funds, in accordance with the
sesuai dengan ketentuan batasan plafon maximum limit amount stated in the
Kupedes. Sektor ekonomi yang menjadi Kupedes regulation. The targeted economic
sasaran adalah pertanian, industri, sectors are agriculture, manufacturing,
perdagangan dan lain-lain. trading and others.
175
Page 179
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
f) Informasi Penting Lainnya (lanjutan) f. Other Significant Information (continued)
6) Kredit sindikasi merupakan kredit yang 6) Syndicated loans represent loans provided
diberikan kepada debitur di bawah to debtors under syndication agreements
perjanjian pembiayaan bersama dengan with other banks. The total BRI loan with the
bank-bank lain. Jumlah kredit sindikasi yang syndication scheme amounted to
diberikan BRI adalah sebesar Rp71,138,612 and Rp73,697,390 as of
Rp71.138.612 dan Rp73.697.390 masing- March 31, 2025 and December 31, 2024,
masing pada posisi tanggal - tanggal respectively. BRI’s participation as leader in
31 Maret 2025 dan 31 Desember 2024. the syndicated loans ranged from 3% to
Keikutsertaan BRI sebagai pimpinan 74% and from 3% to 72% as of March 31,
sindikasi berkisar dari 3% sampai dengan 2025 and December 31, 2024, respectively.
74% dan 3% sampai dengan 72% masing- BRI’s participation as a member in the
masing pada posisi tanggal 31 Maret 2025 syndicated loans ranged from 1% to 82%
dan 31 Desember 2024, selanjutnya and from 1% to 80% as of March 31, 2025
sebagai anggota sindikasi berkisar dari 1% and December 31, 2024, respectively.
sampai dengan 82% dan 1% sampai
dengan 80% dan masing-masing pada
posisi tanggal 31 Maret 2025 dan
31 Desember 2024.
7) Pinjaman pekerja adalah pinjaman yang 7) Employee loans are loans given to
diberikan kepada pekerja dengan tingkat employees with 4.5% to 5.5% annual
bunga berkisar 4,5% sampai dengan 5,5% interest rate that are intended for the
per tahun yang ditujukan untuk pembelian acquisition of vehicles, houses and other
kendaraan, rumah dan keperluan lainnya necessities with 4 (four) to 20 (twenty) years
dengan jangka waktu berkisar antara maturity. Loan principal and interest
4 (empat) tahun sampai dengan payments were collected through monthly
20 (dua puluh) tahun. Pembayaran pokok payroll deductions. The difference between
pinjaman dan bunga dilunasi melalui employee loan’s interest rate and Base
pemotongan gaji setiap bulan. Perbedaan Lending Rate (BLR) is deferred and
antara tingkat bunga pinjaman pekerja dan recorded as deferred expense for employee
Base Lending Rate (BLR) ditangguhkan dan loans as part of other assets. The deferred
dicatat sebagai beban yang ditangguhkan expense for employee loans amounted to
untuk pinjaman pekerja, bagian dari Aset Rp4,599,374 and Rp4,747,556 as of March
Lain-lain. Besarnya akun beban yang 31, 2025 and December 31, 2024,
ditangguhkan untuk pinjaman pekerja respectively (Note 17).
sebesar Rp4.599.374 dan Rp4.747.556
masing-masing pada tanggal 31 Maret
2025 dan 31 Desember 2024 (Catatan 17).
8) Berdasarkan Segmen Operasi 8) By Operating Segment
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
Mikro 576.673.947 575.546.128 Micro
Ritel 486.189.441 474.311.856 Retail
Korporasi 52.660.297 53.346.400 Corporate
1.115.523.685 1.103.204.384
Mata uang asing Foreign currency
Korporasi 97.675.936 103.392.347 Corporate
Ritel 2.562.140 2.598.306 Retail
100.238.076 105.990.653
1.215.761.761 1.209.195.037
176
Page 180
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
f) Informasi Penting Lainnya (lanjutan) f. Other Significant Information (continued)
8) Berdasarkan Segmen Operasi (lanjutan) 8) By Operating Segment (continued)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Korporasi 56.027.092 53.237.066 Corporate
Ritel 1.520.404 1.517.540 Retail
57.547.496 54.754.606
Mata uang asing Foreign currency
Korporasi 41.284.063 34.368.446 Corporate
98.831.559 89.123.052
Total 1.314.593.320 1.298.318.089 Total
Dikurangi cadangan kerugian Less Allowance for
penurunan nilai (77.538.305) (76.902.889) impairment losses
Neto 1.237.055.015 1.221.415.200 Net
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024, there
31 Desember 2024, terdapat kredit entitas anak are loans from a subsidiary (Pegadaian and PNM)
(Pegadaian dan PNM) digunakan sebagai jaminan used as collaterals for bank loans amounted to
atas pinjaman Bank masing-masing sebesar Rp88,308,368 and Rp80,932,893, respectively (Note
Rp88.308.368 dan Rp80.932.893 (Catatan 25). 25).
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai kredit yang diberikan pada impairment losses on loans as of March 31, 2025 and
tanggal-tanggal 31 Maret 2025 dan 31 Desember December 31, 2024 are adequate.
2024 telah memadai.
12. PINJAMAN SYARIAH 12. SHARIA LOANS
a) Pinjaman syariah berdasarkan jangka waktu a) Sharia loans based on the remaining period to
dan mata uang adalah sebagai berikut: maturity and currency are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 109.157 195.952 ≤ 1 month
> 1 bulan - 3 bulan 444.945 836.624 > 1 month - 3 months
> 3 bulan - 1 tahun 31.944.074 37.260.451 > 3 months - 1 year
> 1 tahun - 2 tahun 15.533.053 6.446.381 > 1 year - 2 years
> 2 tahun - 5 tahun 4.840.153 4.966.088 > 2 years - 5 years
> 5 tahun 163.386 183.586 > 5 years
Total 53.034.768 49.889.082 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (4.040.952) (3.995.032) impairment losses
Neto 48.993.816 45.894.050 Net
177
Page 181
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. PINJAMAN SYARIAH (lanjutan) 12. SHARIA LOANS (continued)
a) Pinjaman syariah berdasarkan jangka waktu a) Sharia loans based on the remaining period to
dan mata uang adalah sebagai berikut maturity and currency are as follows (continued):
(lanjutan):
Pinjaman syariah merupakan produk dari Sharia loans are products of subsidiaries of
entitas anak Pegadaian dan PNM. Untuk Pegadaian and PNM. Pegadaian sharia loans
pinjaman syariah Pegadaian terdiri dari arrum consist of arrum haji, amanah, arrum, new gold
haji, amanah, arrum, arrum emas baru, dan arrum, and rhan tasjily land, while PNM sharia
rhan tasjily tanah, sementara pinjaman syariah loans consist of mekaar sharia and ulamm
PNM terdiri dari mekaar syariah dan ulamm sharia.
syariah.
Perubahan cadangan kerugian pinjaman Movements in the allowance for impairment
syariah: losses on sharia loans:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal 3.995.032 3.362.178 Beginning balance
Pembentukan cadangan kerugian Provision of
penurunan nilai (Catatan 34) 604.001 2.571.410 impairment losses (Note 34)
Penghapusbukuan tahun berjalan (558.081) (1.938.556) Write off
Saldo akhir 4.040.952 3.995.032 Ending balance
b) Informasi mengenai restrukturisasi pinjaman b) Information regarding structured sharia loan by
syariah subsidiaries
Tabel berikut merupakan informasi atas The following table provides informations of
pinjaman syariah yang telah direstrukturisasi restructured sharia loans by Pegadaian and
Pegadaian dan PNM: PNM:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pegadaian 64.168 71.303 Pegadaian
PNM 3.470.846 3.429.375 PNM
Total 3.535.014 3.500.678 Total
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai pinjaman syariah pada impairment losses on sharia loans as of
tanggal-tanggal 31 Maret 2025 dan 31 Desember March 31, 2025 and December 31, 2024 is adequate.
2024 telah memadai.
Jenis jaminan yang diserahkan oleh debitur atas The type of collateral submitted by the debtors for the
pinjaman syariah antara lain berupa agunan yang sharia loans are collateral secured by a mortgage,
diikat dengan hak tanggungan, surat kuasa untuk a power of attorney to sell, fiduciary guarantees,gold,
menjual, fidusia, emas atau jaminan lain yang fiduciary, and other commonly accepted forms of
umumnya diterima. collateral.
Pada tanggal-tanggal 31 Maret 2025 dan As March 31, 2025 and December 31, 2024, there are
31 Desember 2024, terdapat pinjaman syariah yang Sharia loans that are used as collateral for bank loans
digunakan sebagai jaminan atas pinjaman Bank amounted to Rp23,413,046 and Rp28,410,016,
masing-masing sebesar Rp23.413.046 dan respectively, (Note 25).
Rp28.410.016 (Catatan 25).
178
Page 182
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. PIUTANG SEWA PEMBIAYAAN 13. FINANCE LEASE RECEIVABLES
a) Piutang sewa pembiayaan pada tanggal a) Finance lease receivables as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 yang and December 31, 2024 consisting of:
terdiri dari:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Piutang sewa pembiayaan - bruto 7.257.030 7.798.737 Finance lease receivables - gross
Nilai sisa yang terjamin 1.502.893 1.508.683 Guaranteed residual values
Pendapatan sewa pembiayaan
yang belum diakui (1.264.136) (1.407.321) Unearned finance leases income
Simpanan jaminan (1.502.894) (1.508.683) Security deposit
5.992.893 6.391.416
Pihak berelasi (Catatan 44) Related parties (Note 44)
Piutang sewa pembiayaan - bruto 46.922 50.370 Finance lease receivables - gross
Nilai sisa yang terjamin 12.080 12.080 Guaranteed residual values
Pendapatan sewa pembiayaan
yang belum diakui (7.188) (8.178) Unearned finance leases income
Simpanan jaminan (12.080) (12.080) Security deposit
39.734 42.192
Total 6.032.627 6.433.608 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (176.504) (165.590) impairment losses
Neto 5.856.123 6.268.018 Net
b) Piutang Sewa Pembiayaan berdasarkan sisa b) Finance lease receivables based on the
umur sampai dengan jatuh tempo adalah remaining period to maturity are as follows:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 tahun 2.694.489 2.749.428 ≤ 1 year
> 1 tahun - 2 tahun 1.798.642 1.893.927 > 1 year - 2 years
> 2 tahun - 5 tahun 1.464.450 1.707.198 > 2 years - 5 years
> 5 tahun 31.846 34.819 > 5 years
5.989.427 6.385.372
Dolar Amerika Serikat United States Dollar
≤ 1 tahun 3.466 6.044 ≤ 1 year
3.466 6.044
5.992.893 6.391.416
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 tahun 10.689 10.636 ≤ 1 year
> 1 tahun - 2 tahun 10.688 10.635 > 1 year - 2 years
> 2 tahun - 5 tahun 18.357 20.921 > 2 years - 5 years
39.734 42.192
Total 6.032.627 6.433.608 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (176.504) (165.590) impairment losses
Neto 5.856.123 6.268.018 Net
179
Page 183
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. PIUTANG SEWA PEMBIAYAAN (lanjutan) 13. FINANCE LEASE RECEIVABLES (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Carrying value beginning
Nilai tercatat awal 6.192.820 137.312 103.476 6.433.608 balance
Pengalihan ke Transition to
Stage 1 18.569 (17.104) (1.465) - Stage 1
Stage 2 (96.162) 97.351 (1.189) - Stage 2
Stage 3 (11.014) (39.044) 50.058 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 607.354 585 - 607.939 or purchased
Aset keuangan yang dihentikan
pengakuannya (949.434) (23.281) (9.048) (981.763) Derecognized financial assets
Penghapusbukuan - - (39.383) (39.383) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 12.226 - - 12.226 and other changes
Carrying value ending
Nilai tercatat akhir 5.774.359 155.819 102.449 6.032.627 balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Carrying value beginning
Nilai tercatat awal 7.590.538 179.073 143.854 7.913.465 balance
Pengalihan ke Transition to
Stage 1 93.913 (85.983) (7.930) - Stage 1
Stage 2 (128.027) 128.950 (923) - Stage 2
Stage 3 (52.324) (16.141) 68.465 - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 1.911.558 11.872 17.433 1.940.863 or purchased
Aset keuangan yang dihentikan
pengakuannya (3.168.718) (53.491) (37.550) (3.259.759) Derecognized financial assets
Penghapusbukuan (54.120) (26.968) (79.873) (160.961) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain - - - - and other changes
Carrying value ending
Nilai tercatat akhir 6.192.820 137.312 103.476 6.433.608 balance
180
Page 184
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. PIUTANG SEWA PEMBIAYAAN (lanjutan) 13. FINANCE LEASE RECEIVABLES (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 78.254 8.943 78.393 165.590 loss beginning balance
Pengalihan ke Transition to
Stage 1 3.999 (2.524) (1.475) - Stage 1
Stage 2 (5.033) 5.857 (824) - Stage 2
Stage 3 (344) (7.702) 8.046 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 3.350 9.985 37.939 51.274 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 666 205 1.869 2.740 or purchased
Aset keuangan yang dihentikan
pengakuannya (3.930) (3.218) (8.156) (15.304) Derecognized financial assets
Penghapusbukuan - - (39.383) (39.383) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 11.587 - - 11.587 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 88.549 11.546 76.409 176.504 credit loss ending balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Piutang Sewa Pembiayaan Finance Lease Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 24.744 65.863 124.701 215.308 loss beginning balance
Pengalihan ke Transition to
Stage 1 52.229 (46.192) (6.037) - Stage 1
Stage 2 (4.680) 5.422 (742) - Stage 2
Stage 3 (640) (1.107) 1.747 - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (7.047) 9.233 60.374 62.560 allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 85.044 8.075 14.704 107.823 or purchased
Aset keuangan yang dihentikan
pengakuannya (16.197) (5.383) (36.481) (58.061) Derecognized financial assets
Penghapusbukuan (54.120) (26.968) (79.873) (160.961) Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (1.079) - - (1.079) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 78.254 8.943 78.393 165.590 credit loss ending balance
181
Page 185
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. PIUTANG SEWA PEMBIAYAAN (lanjutan) 13. FINANCE LEASE RECEIVABLES (continued)
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024 and
Desember 2024 dan terdapat piutang sewa there were financing receivables that used as
pembiayaan digunakan sebagai jaminan atas utang collateral for BRI loans amounting Rp2,481,983 and
Bank masing-masing sebesar Rp2.481.983 dan Rp3,303,755, respectively.
Rp3.303.755.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai piutang sewa pembiayaan impairment losses for finance lease receivable as of
pada tanggal-tanggal 31 Maret 2025 dan 31 March 31, 2025 and December 31, 2024 are
Desember 2024 telah memadai. adequate.
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
a) Berdasarkan Jenis dan Mata Uang: a) By Type and Currency:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
L/C Impor dan Surat Kredit Import Letters of
Berdokumen Dalam Credit and Domestic
Negeri (SKBDN) 9.544.712 6.685.784 Documentary L/C (SKBDN)
Mata uang asing Foreign currency
L/C Impor dan SKBDN Import L/C and SKBDN
Dolar Amerika Serikat 44.807.863 742.018 52.987.125 852.828 United States Dollar
Renminbi 164.318.848 374.154 222.847.124 491.376 Renminbi
Euro Eropa 1.087.125 19.378 765.779 12.833 European Euro
Yen Jepang 391.441.962 43.061 61.210.000 6.306 Japanese Yen
Dolar Singapura 142.200 1.758 - - Singapore Dollar
Pound Sterling Inggris 118.238 2.528 29.862 604 Great Britain Pound Sterling
1.182.897 1.363.947
10.727.609 8.049.731
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
L/C Impor dan SKBDN 1.678.769 1.757.587 Import L/C and SKBDN
Mata uang asing Foreign currency
L/C Impor dan SKBDN Import L/C and SKBDN
Dolar Amerika Serikat 9.011.980 149.238 18.518.480 298.055 United States Dollar
1.828.007 2.055.642
Total 12.555.616 10.105.373 Total
Cadangan kerugian penurunan nilai (594.091) (321.683) Allowance for impairment losses
Bersih 11.961.525 9.783.690 Net
182
Page 186
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
(lanjutan) (continued)
b) Berdasarkan Jangka Waktu: b) By Period:
Klasifikasi jangka waktu tagihan akseptasi The classification of acceptances receivable
berdasarkan sisa umur sampai dengan saat based on the remaining period until maturity are
jatuh tempo adalah sebagai berikut: as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
≤ 1 bulan 3.012.338 1.861.735 ≤ 1 month
> 1 bulan - 3 bulan 1.382.380 2.463.651 > 1 month - 3 months
> 3 bulan - 1 tahun 6.332.891 3.724.345 > 3 months - 1 year
10.727.609 8.049.731
Pihak berelasi (Catatan 44) Related parties (Note 44)
≤ 1 bulan 425.706 232.241 ≤ 1 month
> 1 bulan - 3 bulan 639.443 739.638 > 1 month - 3 months
> 3 bulan - 1 tahun 762.858 1.083.763 > 3 months - 1 year
1.828.007 2.055.642
Total 12.555.616 10.105.373 Total
Cadangan kerugian Allowance for
penurunan nilai (594.091) (321.683) impairment losses
Neto 11.961.525 9.783.690 Net
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired JumlahTotal
Tagihan Akseptasi Acceptances Receivables
Carrying value beginning
Nilai tercatat awal 10.105.373 - - 10.105.373 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 12.553.583 2.033 - 12.555.616 or purchased
Aset keuangan yang dihentikan
pengakuannya (10.139.645) - - (10.139.645) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 34.272 - - 34.272 and other changes
Carrying value ending
Nilai tercatat akhir 12.553.583 2.033 - 12.555.616 balance
183
Page 187
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired JumlahTotal
Tagihan Akseptasi Acceptances Receivables
Carrying value beginning
Nilai tercatat awal 10.193.597 23.811 - 10.217.408 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying value
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 10.105.373 - - 10.105.373 or purchased
Aset keuangan yang dihentikan
pengakuannya (10.218.091) (23.811) - (10.241.902) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 24.494 - - 24.494 and other changes
Carrying value ending
Nilai tercatat akhir 10.105.373 - - 10.105.373 balance
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired JumlahTotal
Tagihan Akseptasi Acceptances Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 321.683 - - 321.683 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 593.746 345 - 594.091 or purchased
Aset keuangan yang dihentikan
pengakuannya (321.828) - - (321.828) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 145 - - 145 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 593.746 345 - 594.091 credit loss ending balance
184
Page 188
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCES RECEIVABLE AND PAYABLE
(lanjutan) (continued)
c) Tabel berikut menyajikan perubahan nilai c) The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired JumlahTotal
Tagihan Akseptasi Acceptances Receivables
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 244.117 5.581 - 249.698 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian - - - - allowance for losses
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 321.683 - - 321.683 or purchased
Aset keuangan yang dihentikan
pengakuannya (244.118) (5.581) - (249.699) Derecognized financial assets
Penghapusbukuan - - - - Written-off financial assets
Penerimaan kembali aset keuangan Recovery from written-off
yang telah dihapusbukukan - - - - financial asset
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 1 - - 1 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 321.683 - - 321.683 credit loss ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai pada impairment losses as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 telah December 31, 2024 is adequate.
memadai.
15. PENYERTAAN SAHAM 15. INVESTMENT IN SHARES
Rincian penyertaan saham adalah sebagai berikut: The details of investment in shares are as follows:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Akumulasi Akumulasi
Bagian Bagian
Laba Neto Laba Neto
Asosiasi/ Asosiasi/
Jenis Persentase Biaya Accumulated Nilai Biaya Accumulated Nilai
Usaha/ Pemilikan (%)/ Perolehan/ Net Earning Tercatat/ Perolehan/ Net Earning Tercatat/
Type of Percentage of Acquisition Associated Carrying Acquisition Associated Carrying
Nama Perusahaan Business Ownership (%) Cost Entities Value Cost Entities Value Company Name
Metode Ekuitas Equity Method
Pihak berelasi (Catatan 44) Related parties (Note 44)
(Investasi dalam entitas (Investment in
asosiasi) associates)
PT Bank Syariah
Indonesia Tbk Perbankan/ PT Bank Syariah
Banking 15,38 3.546.381 3.086.535 6.632.916 3.546.381 2.902.597 6.448.978 Indonesia Tbk
PT Bahana Artha Ventura Modal ventura/ PT Bahana Artha
Venture Capital 15,10 71.325 5.494 76.819 71.325 5.450 76.775 Ventura
3.617.706 3.092.029 6.709.735 3.617.706 2.908.047 6.525.753
185
Page 189
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. PENYERTAAN SAHAM (lanjutan) 15. INVESTMENT IN SHARES (continued)
Rincian penyertaan saham adalah sebagai berikut The details of investment in shares are as follows
(lanjutan): (continued):
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Akumulasi Akumulasi
Bagian Bagian
Laba Neto Laba Neto
Asosiasi/ Asosiasi/
Jenis Persentase Biaya Accumulated Nilai Biaya Accumulated Nilai
Usaha/ Pemilikan (%)/ Perolehan/ Net Earning Tercatat/ Perolehan/ Net Earning Tercatat/
Type of Percentage of Acquisition Associated Carrying Acquisition Associated Carrying
Nama Perusahaan Business Ownership (%) Cost Entities Value Cost Entities Value Company Name
Metode Nilai Wajar Fair Value Method
Pihak ketiga Third parties
Grab Holding Penyelenggara Grab Holding
Teknologi
Finansial/
Financial
Technology
Provider 0,07 161.064 163.510
PT Bukalapak.com Penyelenggara PT Bukalapak.com
Teknologi
Finansial/
Financial
Technology
Provider 0,18 25.890 22.631
PT Pefindo Biro Kredit Perusahaaan PT Pefindo Biro Kredit
Informasi
Pengkreditan/
Financial
Technology
Provide 13,88 24.094 23.308
PT Pemeringkat Efek Pemeringkat PT Pemeringkat Efek
Indonesia efek/ Credit Indonesia
Rating Agency 6,78 27.317 26.717
PT Kustodian Sentral Jasa Penitipan PT Kustodian Sentral
Efek Indonesia Surat Berharga/ Efek Indonesia
Securities
Depository
Service 5,00 4.650 4.650
PT Penyelesaian Lembaga PT Penyelesaian
Transaksi Services Transaksi
Elektronik Pembayaran/ Elektronik
Nasional Finance 17,50 3.500 3.500 Nasional
PT Kliring Berjangka Lembaga PT Kliring Berjangka
Indonesia Kiring/Clearing Indonesia
(Persero) Institution 1,92 1.646 1.440 (Persero)
Investasi lain-lain Beragam/ Beragam/ Other Invesments
Various Various 705.816 714.428
Pihak berelasi Related parties
(Catatan 44) (Note 44)
PT Fintek Karya Penyelenggara PT Fintek Karya
Nusantara Jasa Sistem Nusantara
Perbankan/
Banking System
Service Provider 12.74 590.630 590.630
1.544.607 1.550.814
Neto 8.254.342 8.076.567 Net
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai atas penyertaan saham pada impairment losses on investment in shares as of
tanggal 31 Maret 2025 dan 31 Desember 2024 telah March 31, 2025 and December 31, 2024 are
memadai. adequate.
186
Page 190
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. PENYERTAAN SAHAM (lanjutan) 15. INVESTMENT IN SHARES (continued)
Jumlah aset, liabilitas, pendapatan, dan laba tahun Total assets, liabilities, income and net income for the
berjalan dari entitas asosiasi adalah sebagai berikut: year of associates are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
Total aset 397.315.287 408.613.432 Total assets
Total liabilitas 99.825.720 105.647.969 Total liabilities
Total dana syirkah temporer 251.252.040 257.923.889 Total temporary syirkah funds
PT Bahana Artha Ventura PT Bahana Artha Ventura
Total aset 1.259.305 1.269.997 Total assets
Total liabilitas 495.418 512.323 Total liabilities
Untuk periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the three
month period ended March 31,
2025 2024
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
Total pendapatan 4.516.729 4.045.509 Total income
Total laba bersih 1.161.831 1.148.137 Total net income
PT Bahana Artha Ventura PT Bahana Artha Ventura
Total pendapatan 19.645 22.304 Total income
Total laba bersih 291 1.688 Total net income
Rincian penerimaan dividen adalah sebagai berikut: The details of dividend receipts are as follows:
Untuk periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the three
month period ended March 31,
2025 2024
Entitas Anak Subsidiaries
PT BRI Danareksa Sekuritas 1.696 - PT BRI Danareksa Sekuritas
Total 1.696 - Total
187
Page 191
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET TETAP 16. PREMISES AND EQUIPMENT
Aset tetap terdiri atas: Premises and equipment consist of:
31 Maret/March 31, 2025
Saldo Awal/
Beginning Revaluasi/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Keterangan Balance Revaluation Addition Disposal Reclassification Ending Balance Description
Biaya Perolehan Cost
Hak atas tanah 32.852.260 - 90.657 60.228 9.336 32.892.025 Landrights
Bangunan 18.318.333 - 432.856 651.785 204.698 18.304.102 Buildings
Kendaraan bermotor 5.791.640 - 248.522 95.750 - 5.944.412 Motor vehicles
Komputer dan mesin*) 19.401.530 - 394.473 579.211 375.077 19.591.869 Computers and machineries*)
Perlengkapan kantor 5.395.223 - 157.135 225.850 (10.853) 5.315.655 Furnitures and fixtures
Aset tetap museum 184 - - - - 184 Museum assets
Satelit 3.288.890 - - - - 3.288.890 Satellite
Aset dalam
penyelesaian 3.431.758 - 1.175.819 815 (578.258) 4.028.504 Assets in progress
88.479.818 - 2.499.462 1.613.639 - 89.365.641
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 6.396.277 - 670.175 378.634 - 6.678.818 Buildings
Kendaraan bermotor 2.226.710 - 252.324 195.304 (275) 2.283.455 Motor vehicles
Komputer dan mesin* 12.699.795 - 609.836 248.946 104 13.060.789 Computers and machineries*
Perlengkapan kantor 3.029.853 - 71.008 17.453 171 3.083.579 Furnitures and fixtures
Satelit 1.649.218 - 55.214 - - 1.704.432 Satellite
26.001.853 - 1.658.557 840.337 - 26.820.073
Nilai buku - Neto 62.477.965 62.545.568 Book value - Net
*) Termasuk software *) Include software
31 Desember/December 31, 2024
Saldo Awal/
Beginning Revaluasi/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Keterangan Balance Revaluation Addition Disposal Reclassification Ending Balance Description
Biaya Perolehan Cost
Hak atas tanah 33.317.427 9.670 94.501 598.508 29.170 32.852.260 Landrights
Bangunan 15.127.852 - 1.553.451 570.447 2.207.477 18.318.333 Buildings
Kendaraan bermotor 5.221.398 - 1.345.701 775.384 (75) 5.791.640 Motor vehicles
Komputer dan mesin*) 16.863.879 - 1.207.603 1.224.492 2.554.540 19.401.530 Computers and machineries*)
Perlengkapan kantor 3.978.351 - 1.579.180 130.670 (31.638) 5.395.223 Furnitures and fixtures
Aset tetap museum 184 - - - - 184 Museum assets
Satelit 3.288.878 - 12 - - 3.288.890 Satellite
Aset dalam
penyelesaian 3.665.808 - 4.554.140 28.716 (4.759.474) 3.431.758 Assets in progress
81.463.777 9.670 10.334.588 3.328.217 - 88.479.818
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 5.225.792 - 1.767.869 599.748 2.364 6.396.277 Buildings
Kendaraan bermotor 1.928.834 - 846.680 549.200 396 2.226.710 Motor vehicles
Komputer dan mesin* 10.594.732 - 2.531.625 421.345 (5.217) 12.699.795 Computers and machineries*
Perlengkapan kantor 2.607.940 - 476.312 56.856 2.457 3.029.853 Furnitures and fixtures
Satelit 1.428.360 - 220.858 - - 1.649.218 Satellite
21.785.658 - 5.843.344 1.627.149 - 26.001.853
Nilai buku - Neto 59.678.119 62.477.965 Book value - Net
*) Termasuk software *) Include software
Biaya perolehan dan akumulasi penyusutan aset The acquiring cost and accumulated depreciation of
tetap per 31 Maret 2025 dan 31 Desember 2024 premises and equipment as of March 31, 2025 and
pada tabel di atas termasuk juga nilai Aset Hak December 31, 2024, based on table above also
Guna (AHG) BRI dan entitas anak, dengan rincian includes the value of BRI and subsidiaries right-of-
sebagai berikut: use assets, with the following details:
Saldo awal
1 Jan 2025/ Saldo akhir
Beginning 31 Mar 2025/
balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2025 Addition Disposal Mar 31, 2025
Biaya Perolehan Aset Hak Guna Acquistion cost of right-of-use assets
Bangunan 2.820.005 398.536 356.395 2.862.146 Buildings
Kendaraan bermotor 402.830 6.304 6.117 403.017 Motor vehicles
Perlengkapan kantor 123.325 5.090 5.689 122.726 Furnitures and fixtures
3.346.160 409.930 368.201 3.387.889
Akumulasi Penyusutan Aset Hak Guna Accumulated depreciation of right-
of-use assets
Bangunan 1.503.628 325.513 274.135 1.554.006 Buildings
Kendaraan bermotor 309.986 41.673 3.971 347.688 Motor vehicles
Perlengkapan kantor 41.552 7.351 5.689 43.214 Furnitures and fixtures
1.855.166 374.537 284.795 1.944.908
Nilai buku - Neto 1.490.994 1.442.981 Book value - Net
188
Page 192
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Biaya perolehan dan akumulasi penyusutan aset The acquiring cost and accumulated depreciation of
tetap per 31 Maret 2025 dan 31 Desember 2024 premises and equipment as of March 31, 2025 and
pada tabel di atas termasuk juga nilai Aset Hak December 31, 2024 based on table above also
Guna (AHG) BRI dan entitas anak, dengan rincian includes the value of BRI and subsidiaries right-of-
sebagai berikut (lanjutan): use assets, with the following details (continued):
Saldo awal
1 Jan 2024/ Saldo akhir
Beginning 31 Des 2024/
balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2024 Addition Disposal Dec 31, 2024
Biaya Perolehan Aset Hak Guna Acquistion cost of right-of-use assets
Bangunan 2.466.176 741.988 388.159 2.820.005 Buildings
Kendaraan bermotor 640.898 30.618 268.686 402.830 Motor vehicles
Perlengkapan kantor 132.120 9.298 18.093 123.325 Furnitures and fixtures
3.239.194 781.904 674.938 3.346.160
Akumulasi Penyusutan Aset Hak Guna Accumulated depreciation of right-
of-use assets
Bangunan 1.150.454 810.520 457.346 1.503.628 Buildings
Kendaraan bermotor 214.112 168.926 73.052 309.986 Motor vehicles
Perlengkapan kantor 20.778 23.338 2.564 41.552 Furnitures and fixtures
1.385.344 1.002.784 532.962 1.855.166
Nilai buku - Neto 1.853.850 1.490.994 Book value - Net
Tabel berikut menyajikan beban hak guna yang The following table presents the right-of-use
dilaporkan dalam laporan laba rugi konsolidasian: expenses reported in the consolidated statements of
profit or loss:
Untuk periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the three-
month period ended March 31, 2025
Beban penyusutan
aset hak guna/ Beban bunga atas
Depreciation liabilitas sewa/
expense of right- Interest expense
of-use assets of lease liabilities
Bangunan 325.513 6.039 Building
Kendaraan bermotor 41.673 451 Motor vehicles
Perlengkapan kantor 7.351 459 Furnitures and fixtures
Total 374.537 6.949 Total
Untuk periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the three-
month period ended March 31, 2024
Beban penyusutan
aset hak guna/ Beban bunga atas
Depreciation liabilitas sewa/
expense of right- Interest expense
of-use assets of lease liabilities
Bangunan 176.156 1.714 Building
Kendaraan bermotor 38.370 6.342 Motor vehicles
Perlengkapan kantor 6.938 335 Furnitures and fixtures
Total 221.464 8.391 Total
189
Page 193
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Rata-rata masa sewa berdasarkan kontrak yang The average lease period based on the contract
dimiliki BRI adalah lebih dari 2 (dua) tahun. owned by BRI is more than 2 (two) years.
BRI dan entitas anak memiliki sewa tertentu dengan BRI and its subsidiaries has certain leases with
masa sewa 12 bulan atau kurang dan sewa aset a term of 12 months or less and low-value lease
bernilai rendah, dimana dikecualikan dari assets, which are excluded from the recognition of
pengakuan sewa berdasarkan PSAK No. 116. leases under SFAS No. 116.
Jumlah penyusutan aset tetap yang dibebankan Depreciation expense of premises and equipment
pada laporan laba rugi dan penghasilan charged to the consolidated statement of profit or loss
komprehensif lain konsolidasian adalah sebesar and other comprehensive income amounting to
Rp1.658.557 dan Rp1.295.651 masing-masing Rp1,658,557 and Rp1,295,651 for the three-month
untuk periode tiga bulan yang berakhir pada period ended March 31, 2025 and 2024, respectively
tanggal-tanggal 31 Maret 2025 dan 2024 (Catatan (Note 36).
36).
BRI dan entitas anak telah mengasuransikan aset BRI and its subsidiaries insured its premises and
tetap (tidak termasuk hak atas tanah dan satelit) equipment (excluding landrights and satellite) from
untuk menutup kemungkinan kerugian terhadap losses due to risks of fire, theft, vandalism, force
risiko kebakaran, pencurian, vandalisme, force majeur, and others to PT BRI Asuransi Indonesia
majeur dan lain-lain kepada PT BRI Asuransi (BRI Insurance) (Subsidiary entity), PT Askrindo,
Indonesia (BRI Insurance) (Entitas Anak), PT Asuransi Tri Pakarta, PT Asuransi Wahana Tata,
PT Askrindo, PT Asuransi Tri Pakarta, PT Asuransi PT Asuransi Sinar, PT Asuransi Sahabat Artha
Wahana Tata, PT Asuransi Sinar, PT Asuransi Proteksi, and MS Amlin Marine MV with coverage
Sahabat Artha Proteksi, dan MS Amlin Marine MV amount Rp25,484,487 and Rp21,121,231 for the
dengan nilai pertanggungan seluruhnya sebesar three-month period ended March 31, 2025 and
Rp25.484.487 dan Rp21.121.231 masing-masing December 31, 2024 respectively.
untuk periode tiga bulan yang berakhir pada
tanggal-tanggal 31 Maret 2025 dan 31 Desember
2024.
BRI telah mengasuransikan aset tetap satelit BRI insured its satellites to PT BRI Asuransi
kepada PT BRI Asuransi Indonesia (BRI Insurance) Indonesia (BRI Insurance) (Subsidiary entity) on
(Entitas Anak) dengan nilai pertanggungan March 31, 2025 and December 31, 2024 with full
seluruhnya pada tanggal 31 Maret 2025 dan 31 coverage amounted to Rp1,746,226 and
Desember 2024 masing-masing sebesar Rp1,746,226 in which the insurance policies mature
Rp1.746.226 dan Rp1.746.226, masing-masing on June 19, 2025 and 2024, respectively.
polis asuransi tersebut berakhir pada tanggal 19
Juni 2025 dan 2024.
Tidak ada aset tetap yang dimiliki BRI dan entitas As of March 31, 2025 and December 31, 2024 there
anak yang dijadikan jaminan pada tanggal-tanggal are no premises and equipment owned by BRI and its
31 Maret 2025 dan 31 Desember 2024. subsidiaries which are pledged as collateral.
Nilai tercatat bruto aset tetap yang telah The gross carrying value of premises and equipments
terdepresiasi penuh, namun masih digunakan oleh that have been fully depreciated but still used by BRI
BRI adalah masing-masing sebesar Rp10.872.341 amounted to Rp10,872,341 and Rp10,793,958 as of
dan Rp10.793.958 pada tanggal 31 Maret 2025 dan March 31, 2025 and December 31, 2024,
31 Desember 2024. respectively.
Pada tanggal 1 April 2016, BRI mengubah kebijakan On April 1, 2016, BRI changed its accounting policy
akuntansi untuk pengukuran hak atas tanah menjadi for landrights measurement from cost method to
model revaluasian dari sebelumnya menggunakan revaluation method.
model biaya.
190
Page 194
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Penilaian dilakukan berdasarkan POJK The valuation is performed based on
No. 28/POJK.04/2021 tanggal 30 Desember 2021 POJK No. 28/POJK.04/2021 dated December 30,
tentang “Penyajian Laporan Penilaian Properti di 2021 regarding “Presentation of Property Appraisal
Pasar Modal” dan Standar Penilaian Indonesia, Reports in the Capital Market” and Indonesian
ditentukan berdasarkan transaksi pasar terkini dan Appraisal Standards, determined based on the
dilakukan dengan ketentuan-ketentuan yang lazim. current market transactions and carried out under
Metode penilaian yang dipakai adalah metode data customary conditions. The valuation methods used
pasar dan metode biaya. are market data method and cost method.
Penilaian atas tanah dilakukan oleh penilai The valuation of landrights is performed by external
independen eksternal sebagai berikut: independent appraiser, as follows:
1. KJPP Sugianto Prasodjo dan Rekan, 1. KJPP Sugianto Prasodjo and Partners, with
dengan laporan No. 01042/2.0131-00/PI/07/ report No. 01042/2.0131-00/PI/07/0375/1/IX/
0375/1/IX/2022 tanggal 19 September 2022 2022 dated September 19, 2022 amounting to
sebesar Rp1.679.046 ditandatangani oleh Budi Rp1,679,046 signed by Budi Prasodjo.
Prasodjo.
2. KJPP Dino Farid dan Rekan, dengan laporan 2. KJPP Dino Farid and Partners, with report
No. 00526/2.0164-00/PI/07/0447/1/IX/2022 No. 00526/2.0164-00/PI/07/0447/1/IX/2022
tanggal 19 September 2022 sebesar dated September 19, 2022 amounting to
Rp2.006.196 ditandatangani oleh Dino Rp2,006,196 signed by Dino Suharianto.
Suharianto.
3. KJPP Sapto, Kasmodiard dan Rekan, dengan 3. KJPP Sapto, Kasmodiard and Partners, with
laporan No. 01957/2.0084-00/PI/07/0274/1/IX/ report No. 01957/2.0084-00/PI/07/0274/1/IX/
2022 tanggal 19 September 2022 sebesar 2022 dated September 19, 2022 amounting to
Rp9.866.380 ditandatangani oleh Sapto Haji. Rp9,866,380 signed by Sapto Haji.
4. KJPP Nirboyo Adiputro, Dewi Apriyanti 4. KJPP Nirboyo Adiputro, Dewi Apriyanti, and
dan Rekan, dengan laporan Partners, with report No. 00522/2.0018-
No. 00522/2.0018-00/PI/07/0496/1/IX/2022 00/PI/07/0496/1/IX/2022 dated September 19,
tanggal 19 September 2022 sebesar 2022, amounting to Rp1,429,569, signed by Budi
Rp1.429.569 ditandatangani oleh Muhammad Haikal.
Budi Muhammad Haikal.
5. KJPP Susan Widjojo dan Rekan, 5. KJPP Susan Widjojo and Partners, with report
dengan laporan No. 00400/2.0068-00/PI/07/ No. 00400/2.0068-00/PI/07/0198/1/IX/2022
0198/1/IX/2022 tanggal 19 September 2022 dated September 19, 2022 amounting to
sebesar Rp2.865.437 ditandatangani oleh Rp2,865,437 signed by Susan Widjojo.
Susan Widjojo.
191
Page 195
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Penilaian atas tanah dilakukan oleh penilai The valuation of landrights is performed by external
independen eksternal sebagai berikut (lanjutan): independent appraiser, as follows (continued):
6. KJPP Toha, Okky, Heru dan Rekan, 6. KJPP Toha, Okky, Heru and Partners, with report
dengan laporan No. 00121/2.0014-00/PI/07/ No. 00121/2.0014-00/PI/07/0080/1/IX/2022
0080/1/IX/2022 tanggal 19 September 2022 dated September 19, 2022 amounting to
sebesar Rp1.152.233 ditandatangani oleh Okky Rp1,152,233 signed by Okky Danuza.
Danuza.
7. KJPP Abdullah Fitriantoro dan Rekan, 7. KJPP Abdullah Fitriantoro and Partners, with
dengan laporan No. 00282/2.0051-00/PI/07/ report No. 00282/2.0051-00/PI/07/0152/1/IX/
0152/1/IX/2022 tanggal 1 September 2022 2022 dated September 1, 2022 amounting
sebesar Rp1.056.302 dan Rp654.858 Rp1,056,302 and Rp654,858 signed by Abdullah
ditandatangani oleh Abdullah Fitriantoro. Fitriantoro.
8. KJPP Muttaqin Bambang Purwanto Rozak 8. KJPP Muttaqin Bambang Purwanto Rozak
Uswatun dan Rekan, dengan laporan Uswatun and Partners, with report
No. 01155/2.0027-00/PI/07/0196/1/IX/2022 No. 01155/2.0027-00/PI/07/0196/1/IX/2022
tanggal 19 September 2022 sebesar dated September 19, 2022 amounting to
Rp1.524.861 ditandatangani oleh Muhammad Rp1,524,861 signed by Muhammad A. Muttaqin.
A. Muttaqin.
9. KJPP Iwan Bachron dan Rekan, 9. KJPP Iwan Bachron and Partners, with report
dengan laporan No. 00066/2.0047-00/PI/07/ No. 00066/2.0047-00/PI/07/0108/1/IX/2022
0108/1/IX/2022 tanggal 14 September 2022 dated September 14, 2022 amounting to
sebesar Rp730.970 ditandatangani oleh Iwan Rp730,970 signed by Iwan Bachron.
Bachron.
Kenaikan nilai tercatat yang timbul dari penilaian The increase in the carrying value arising from the
kembali atas hak atas tanah BRI (Entitas induk) revaluation of BRI’s (Parent entity) landrights on April
pada tanggal 1 April 2022 sebesar Rp2.963.485 1, 2022 amounted to Rp2,963,485 was recognized as
dicatat sebagai “Surplus Revaluasi Aset Tetap” dan a "Revaluation Surplus arising from Premises and
disajikan dalam penghasilan komprehensif lain Equipment" and presented in other comprehensive
sebesar Rp2.984.488, sedangkan penurunan nilai income amounted to Rp2,984,488 while the decrease
tercatat yang timbul dari penilaian kembali sebesar in carrying value arising from the revaluation
Rp21.003 diakui dalam laporan laba rugi tahun amounted to Rp21,003 was recognized in the
berjalan. Nilai wajar hak atas tanah termasuk pada statement of profit or loss for the period. The fair value
hierarki nilai wajar level 2. of landrights is included in the level 2 fair value
hierarchy.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024 if the
31 Desember 2024, jika tanah diukur menggunakan landrights were measured using the cost method, the
model biaya, nilai tercatatnya masing-masing carrying values would be Rp14,684,063 and
adalah sebesar Rp14.684.063 dan Rp14.593.406. Rp14,593,406, respectively.
BRI dan entitas anak tidak memiliki aset tetap yang BRI and its subsidiaries do not have premises and
tidak terpakai sementara, tidak memiliki aset tetap equipment that are temporarily not being used, do not
yang dihentikan dari penggunaan aktif, dan aset have premises and equipment that are discontinued
tetap yang diklasifikasikan sebagai tersedia untuk from active use and not classified as available for sale
dijual pada tanggal-tanggal 31 Maret 2025 dan as of March 31, 2025 and December 31, 2024.
31 Desember 2024.
192
Page 196
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Rincian aset dalam penyelesaian, adalah sebagai Details of assets in progress are as follows:
berikut:
31 Maret/March 31, 2025
Persentase Estimasi
Akumulasi penyelesaian/ penyelesaian/
biaya/ Cost Completion Estimated Date
accumulation percentage of Completion
Bangunan dalam penyelesaian: Building in progress:
Kawasan IT Ragunan 255.818 31,31% Apr/ Apr 2026 Ragunan IT Area
Kawasan IT Tabanan 102.177 39,00% Jul/ Jul 2025 Tabanan IT Area
Revitalisasi Kawasan Semarang 63.894 30,00%% Oct/ Okt 2025 RevitalizationSemarang Area
Kantor Cabang S. Parman 39.709 94,00% Apr/ Apr 2025 S. Parman Branch Office
Kantor Cabang BRI Demak 32.175 95,00%% Apr/ Apr 2025 BRI Demak Branch Office
Lain-lain 867.247 Beragam/ Various Beragam/ Various Others
1.361.020
Software dalam penyelesaian: Software in progress:
Pengadaan Infrastruktur Procurement of New Data
New Data Center IT 235.408 38,00%% Des/ Des 2026 Center IT Infrastructure
Pengadaan Peningkatan Kapasitas Procurement of Capacity
& Performance SAP BRIFIRST 106.210 26,00%% Des/ Des 2028 & Performance SAP BRIFIRST
Pengadaan Rubrik Security Procurement of Rubric
Cloud (RSC) 105.436 98,00%% Jun/ Jun 2027 Security Cloud (RSC)
Pengadaan Konsultan Modernisasi Procurement of Credit Card Modern-
Kartu Kredit & Acquiring 76.160 64,00%% Okt/ Okt 2025 ization & Acquiring Consultant
Pengadaan Enhancement GTI Electrical System
Sistem Kelistrikan GTI 64.125 52,00 Sep/ Sep 2025 Enhancement Procurement
Lain-lain 749.684 Beragam/ Various Beragam/ Various Others
1.337.023
Hardware dalam penyelesaian 1.330.461 Beragam/Various Beragam/Various Hardware in progress
1.330.461
Total 4.028.504 Total
31 Desember/December 31, 2024
Persentase Estimasi
Akumulasi penyelesaian/ penyelesaian/
biaya/ Cost Completion Estimated Date
accumulation percentage of Completion
Bangunan dalam penyelesaian: Building in progress:
Kawasan IT Ragunan 194.197 23,00% Apr/ Apr 2026 Ragunan IT Area
Kawasan IT Tabanan 64.920 30,00% Feb/ Feb 2025 Tabanan IT Area
Revitalisasi Kawasan Semarang 63.893 30,00%% Jul/ Jul 2025 RevitalizationSemarang Area
Kantor Cabang S. Parman 37.877 90,00% Mar/ Mar 2025 S. Parman Branch Office
Kantor Cabang BRI Demak 32.175 92,00%% Mar/ Mar 2025 BRI Demak Branch Office
Lain-lain 829.292 Beragam/ Various Beragam/ Various Others
1.222.354
Software dalam penyelesaian: Software in progress:
Pengadaan Konsultan IT-Fase Procurement of IT Consultant-
Implementasi Product 363.796 95,00%% Jan/Jan 2025 Product Implementation Phase
Pengadaan Infrastruktur Procurement of New Data
New Data Center IT 190.525 31,00%% Des/Dec 2026 Center IT Infrastructure
Pengadaan Peningkatan Kapasitas Procurement of Capacity
& Performance SAP BRIFIRST 106.209 26,00%% Des/ Dec 2028 & Performance SAP BRIFIRST
Pengadaan Rubrik Security Procurement of Rubric
Cloud (RSC) 104.670 97,00%% Jun/ Jun 2027 Security Cloud (RSC)
Pengadaan Konsultan Modernisasi Procurement of Credit Card Modern-
Kartu Kredit & Acquiring 76.160 64,00%% Okt/ Oct 2025 ization & Acquiring Consultant
Lain-lain 589.085 Beragam/ Various Beragam/ Various Others
1.430.445
Hardware dalam penyelesaian 778.959 Beragam/Various Beragam/Various Hardware in progress
778.959
Total 3.431.758 Total
193
Page 197
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. ASET TETAP (lanjutan) 16. PREMISES AND EQUIPMENT (continued)
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no impairment of
penurunan nilai aset tetap selain yang disebutkan di premises and equipments and the amount of
atas dan jumlah nilai pertanggungan asuransi cukup insurance coverage is adequate to cover the risk of
untuk menutup risiko kerugian yang mungkin timbul loss that may arise on the premises and equipments
atas aset tetap pada tanggal-tanggal 31 Maret 2025 as of March 31, 2025 and December 31, 2024.
dan 31 Desember 2024.
17. ASET LAIN-LAIN 17. OTHER ASSETS
Aset lain-lain terdiri atas: Other assets consist of:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024)
Rupiah Rupiah
Biaya dibayar dimuka 14.036.602 10.906.161 Prepaid expense
Piutang bunga: Interest receivables:
Usaha gadai 2.916.591 2.941.973 Pawn business
Efek-efek 3.035.621 2.860.232 Securities
Lain-lain 465.221 327.191 Others
Beban yang ditangguhkan untuk Deferred expense for
pinjaman pekerja (Catatan 49) 4.599.374 4.747.556 Employee loan (Note 49)
Aset reasuransi 2.629.619 2.949.967 Reinsurance assets
Piutang lain-lain 3.605.839 1.996.023 Other receivables
Tagihan kepada Pemerintah terkait Receivables from government related
pemberian KUR 7.405.138 1.904.023 to KUR disbursement
Prepaid tax related to
Uang muka pajak terkait PPh Badan 1.940.570 1.089.287 Corporate Income Tax
Tagihan terkait dengan transaksi Receivables related to ATM
ATM dan kartu kredit 8.268.200 1.744.804 and credit card transaction
Persediaan emas 1.610.471 1.279.747 Gold inventories
Aset atas sewa operasi - neto 895.178 900.623 Assets under operating lease - net
Uang muka pajak terkait PPh 21 822.151 879.222 Prepaid tax related to Income Tax Art 21
Piutang premi 696.090 430.268 Premium receivable
Kas yang dibatasi penggunaannya 152.593 151.600 Restricted cash in bank
(Catatan 3) (Note 3)
Persekot intern 46.852 111.172 Internal advance
Agunan yang diambil alih 102.761 102.880 Foreclosed collaterals
Premises and equipment not yet
Setoran jaminan 47.845 53.664 Guarantee deposits
Aset tetap belum didistribusikan 142.260 41.319 distributed
Lain-lain 3.512.278 3.431.252 Others
56.931.254 38.848.964
Mata uang asing Foreign currency
Biaya dibayar dimuka 503 - Prepaid expense
Piutang bunga: Interest receivables:
Efek-efek 931.153 1.034.290 Securities
Lain-lain 150.569 192.426 Other
Term deposit valas devisa Foreign currency term deposit for
hasil ekspor (TD Valas DHE) exchange foreign proceeds
Bank Indonesia 343.620 333.971 of export Bank Indonesia
Lain-lain 1.911.150 841.677 Others
3.336.995 2.402.364
Total 60.268.249 41.251.328 Total
Dikurangi cadangan penurunan nilai (1.154.961) (1.152.352) Less allowance for impairment losses
Bersih 59.113.288 40.098.976 Net
194
Page 198
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. LIABILITAS SEGERA 18. LIABILITIES DUE IMMEDIATELY
Liabilitas segera terdiri atas: Liabilities due immediately consist of:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
Titipan pembayaran dividen 31.396.876 20.337.632 Dividend payment deposits
Titipan advance payment 6.161.179 6.262.765 Advance payment deposits
Titipan kerja sama pihak ketiga 3.043.694 896.178 Third parties cooperation deposits
Titipan setoran pajak 2.898.982 809.434 Tax payment deposits
Titipan ATM dan kartu kredit 1.312.547 812.882 ATM and credit card deposits
Titipan dana pihak ketiga 942.119 487.993 Third parties funding deposits
Titipan uang elektronik 587.097 563.982 Electronic money deposits
Utang kepada nasabah 475.037 419.465 Debt to customers
Titipan pinjaman kelolaan 308.103 315.904 Loan deposits chanelling
Titipan asuransi 170.073 308.190 Insurance deposits
Titipan recovery claim asuransi 110.451 621.636 Claim insurance deposits - recovery
Titipan biaya operasional - 381.481 Operating cost deposits
Titipan biaya outsourcing - 140.347 Outsourcing fee deposits
Titipan setoran kliring 36.994 28.506 Clearing deposits
Lain-lain 6.179.833 3.792.424 Others
53.622.985 36.178.819
Mata uang asing Foreign currency
Titipan setoran pajak 158.466 151.402 Tax payment deposits
Titipan advance payment 57.236 44.123 Advance payment deposits
Titipan dana pihak ketiga 31.832 47.247 Third parties funding deposits
Lain-lain 3.168.441 400.070 Others
3.415.975 642.842
Total 57.038.960 36.821.661 Total
19. GIRO 19. DEMAND DEPOSITS
Giro terdiri atas: Demand deposits consist of:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah 124.615.580 125.234.303 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 7.687.127.452 127.298.832 6.828.445.495 109.903.830 United States Dollar
Renminbi 264.858.355 603.082 203.061.964 447.750 Renminbi
Yen Jepang 3.222.406.837 354.481 2.514.257.926 259.044 Japanese Yen
Euro Eropa 18.941.274 337.632 16.693.329 279.749 European Euro
Dirham Uni Emirat Arab 16.009.870 72.180 33.321.977 146.020 United Arab Emirates Dirham
Dolar Singapura 4.359.730 53.880 4.022.852 47.649 Singaporean Dollar
Dolar Taiwan Baru 62.862.444 31.436 51.920.252 25.489 New Taiwan Dollar
Dolar Hong Kong 9.698.088 20.654 8.169.855 16.937 Hong Kong Dollar
Dolar Australia 1.955.837 20.421 2.123.116 21.260 Australian Dollar
Riyal Arab Saudi 1.225.060 5.408 14.013.377 60.033 Saudi Arabian Riyal
Pound Sterling Inggris 91.959 1.966 93.231 1.885 Great Britain Pound Sterling
Ringgit Malaysia 2.490 9 2.490 9 Malaysian Ringgit
128.799.981 111.209.655
253.415.561 236.443.958
195
Page 199
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. GIRO (lanjutan) 19. DEMAND DEPOSITS (continued)
Giro terdiri atas (lanjutan): Demand deposits consist of (continued):
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 70.867.019 75.606.841 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 4.026.269.145 66.675.017 3.845.937.787 61.900.368 United States Dollar
Yen Jepang 3.352.556.877 368.798 660.367.033 68.038 Japanese Yen
Dolar Singapura 12.905.869 159.499 12.951.350 153.403 Singaporean Dollar
Euro Eropa 7.035.698 125.413 22.684.350 380.147 European Euro
Renminbi 632.422 1.440 632.260 1.394 Renminbi
Pound Sterling Inggris 15.406 329 9.424 191 Great Britain Pound Sterling
67.330.496 62.503.541
138.197.515 138.110.382
Total 391.613.076 374.554.340 Total
Giro yang dijadikan jaminan atas fasilitas perbankan Demand deposits used as collateral for banking
yang diberikan oleh BRI dan entitas anak adalah facilities granted by BRI and subsidiaries amounted
masing-masing sebesar Rp855.114 dan Rp624.144 to Rp855,114 and Rp624,144 as of March 31, 2025
pada tanggal-tanggal 31 Maret 2025 dan 31 and December 31, 2024 respectively.
Desember 2024.
20. TABUNGAN 20. SAVING DEPOSITS
Tabungan terdiri atas: Saving deposits consist of:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Simpedes 318.752.212 323.947.506 Simpedes
Britama 207.753.884 203.608.262 Britama
Lain-lain 9.336.521 10.314.729 Others
535.842.617 537.870.497
Mata uang asing Foreign currency
Britama Britama
Dolar Amerika Serikat 235.606.216 3.901.639 218.579.951 3.518.045 United States Dollar
Yen Jepang 26.471.457.414 2.911.993 23.335.190.316 2.404.225 Japanese Yen
Euro Eropa 6.453.057 115.027 8.396.159 140.704 European Euro
Dolar Singapura 9.207.539 113.793 7.905.130 93.633 Singaporean Dollar
Dolar Australia 2.895.854 30.236 2.276.961 22.800 Australian Dollar
Renminbi 10.049.700 22.883 21.245.557 46.846 Renminbi
Pound Sterling Inggris 640.096 13.687 690.737 13.966 Great Britain Pound Sterling
Dolar Taiwan Baru 26.796.093 13.400 18.397.529 9.032 New Taiwan Dollar
Riyal Arab Saudi 1.412.139 6.234 1.371.029 5.873 Saudi Arabian Riyal
Ringgit Malaysia 203.202 759 379.550 1.366 Malaysian Ringgit
Dirham Uni Emirat Arab 104.646 472 3.244.510 14.218 United Arab Emirates Dirham
Dolar Hong Kong 133.306 284 172.748 358 Hong Kong Dollar
Baht Thailand 71.773 35 79.473 37 Thailand Baht
Won Korea Selatan 325.031 4 227.799 2 South Korean Won
196
Page 200
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. TABUNGAN (lanjutan) 20. SAVING DEPOSITS (continued)
Tabungan terdiri atas (lanjutan): Saving deposits consist of (continued):
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Lain-lain Others
Dolar Amerika Serikat 706 12 30.388 489 United States Dollar
7.130.458 6.271.594
542.973.075 544.142.091
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Britama 290.237 207.531 Britama
Simpedes 17.200 10.086 Simpedes
Lain-lain 38.776 50.047 Others
346.213 267.664
Mata uang asing Foreign currency
Britama Britama
Dolar Amerika Serikat 957.960 15.864 981.846 15.804 United States Dollar
Yen Jepang 12.947.002 1.424 10.875.122 1.120 Japanese Yen
Pound Sterling Inggris 4.605 98 2.384 48 Great Britain Pound Sterling
Euro Eropa 5.016 89 5.021 84 European Euro
Dolar Singapura 6.655 82 8.061 95 Singaporean Dollar
Riyal Arab Saudi 8.993 40 6.168 26 Saudi Arabian Riyal
Ringgit Malaysia 1.666 6 1.884 7 Malaysian Ringgit
Renminbi 292 1 237 1 Renminbi
Baht Thailand - 14.980 7 Thailand Baht
17.604 17.192
363.817 284.856
Total 543.336.892 544.426.947 Total
Tabungan yang dijadikan jaminan atas fasilitas Saving deposits used as collateral for banking
perbankan yang diberikan oleh BRI dan entitas anak facilities granted by BRI and subsidiaries amounted
adalah masing-masing sebesar Rp166.631 dan to Rp166,631 and Rp152,900 as of March 31, 2025
Rp152.900 pada tanggal-tanggal 31 Maret 2025 dan and December 31, 2024 respectively.
31 Desember 2024.
21. DEPOSITO BERJANGKA 21. TIME DEPOSITS
Deposito berjangka terdiri atas: Time deposits consist of:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah 318.629.093 297.390.673 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 1.779.325.564 29.465.632 1.842.930.774 29.661.973 United States Dollar
Dolar Taiwan Baru 655.267.041 327.683 727.074.778 356.939 New Taiwan Dollar
Renminbi 74.623.154 169.917 74.653.066 164.609 Renminbi
Dolar Singapura 10.736.874 132.693 10.904.806 129.163 Singaporean Dollar
Dolar Australia 7.846.587 81.927 7.786.002 77.965 Australian Dollar
Pound Sterling Inggris 726.572 15.536 726.437 14.687 Great Britain Pound Sterling
197
Page 201
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. DEPOSITO BERJANGKA (lanjutan) 21. TIME DEPOSITS (continued)
Deposito berjangka terdiri atas: Time deposits consist of:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Euro Eropa 445.401 7.939 481.878 8.075 European Euro
Riyal Arab Saudi 27.715 122 5.013 21 Saudi Arabian Riyal
Yen Jepang 1.034.955 114 150.000 15 Japanese Yen
30.201.562 30.413.447
348.830.655 327.804.120
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 127.481.264 104.406.122 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 624.288.509 10.338.217 885.900.885 14.258.575 United States Dollar
10.338.217 14.258.575
137.819.481 118.664.697
Total 486.650.136 446.468.817 Total
Deposito berjangka berdasarkan periode kontrak Time deposits based on their contractual periods are
adalah sebagai berikut: as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
Deposits on call 8.113.745 6.962.874 Deposits on call
Deposito Deposits
1 bulan 53.868.158 51.995.422 1 month
3 bulan 216.506.754 192.809.465 3 months
6 bulan 29.060.007 33.958.654 6 months
12 bulan 10.363.385 10.891.245 12 months
Lebih dari 12 bulan 717.044 773.013 More than 12 months
318.629.093 297.390.673
Mata uang asing Foreign currency
Deposits on call 198.287 83.903 Deposits on call
Deposito Deposits
1 bulan 12.730.895 9.888.829 1 month
3 bulan 13.844.440 16.719.631 3 months
6 bulan 633.211 1.266.400 6 months
12 bulan 2.580.910 2.244.837 12 months
Lebih dari 12 bulan 213.819 209.847 More than 12 months
30.201.562 30.413.447
348.830.655 327.804.120
198
Page 202
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. DEPOSITO BERJANGKA (lanjutan) 21. TIME DEPOSITS (continued)
Deposito berjangka berdasarkan periode kontrak Time deposits based on their contractual periods are
adalah sebagai berikut (lanjutan): as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak berelasi (Catatan 44) Related parties (Notes 44)
Rupiah Rupiah
Deposits on call 637.880 1.943.030 Deposits on call
Deposito Deposits
1 bulan 18.130.074 18.335.372 1 month
3 bulan 79.952.842 63.128.726 3 months
6 bulan 28.099.536 20.382.959 6 months
12 bulan 650.106 605.209 12 months
Lebih dari 12 bulan 10.826 10.826 More than 12 months
127.481.264 104.406.122
Mata uang asing Foreign currency
Deposits on call - 162.027 Deposits on call
Deposito Deposits
1 bulan 4.791.530 6.734.202 1 month
3 bulan 4.140.387 4.609.687 3 months
6 bulan 615.919 1.985.712 6 months
12 bulan 748.981 726.709 12 months
Lebih dari 12 bulan 41.400 40.238 More than 12 months
10.338.217 14.258.575
137.819.481 118.664.697
Total 486.650.136 446.468.817 Total
Deposito berjangka yang dijadikan jaminan atas Time deposits used as collateral for banking facilities
fasilitas perbankan yang diberikan oleh BRI dan granted by BRI and subsidiaries amounted to
entitas anak adalah sebesar Rp67.487 dan Rp67,487 and Rp77,634 as of March 31, 2025 and
Rp77.634 pada tanggal-tanggal 31 Maret 2025 dan December 31, 2024.
31 Desember 2024.
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN FINANCIAL INSTITUTIONS
Simpanan dari bank lain dan lembaga keuangan lain Deposits from other banks and other financial
terdiri atas: institutions consist of:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Inter-bank call money 3.140.000 3.435.000 Inter-bank call money
Giro 2.369.354 2.096.321 Demand deposits
Deposito berjangka 546.537 624.984 Time deposits
Tabungan 9.460 6.185 Saving deposits
6.065.351 6.162.490
199
Page 203
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN (lanjutan) FINANCIAL INSTITUTIONS (continued)
Simpanan dari bank lain dan lembaga keuangan lain Deposits from other banks and other financial
terdiri atas (lanjutan): institutions consist of (continued):
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga (lanjutan) Third parties (continued)
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 85.017.489 1.407.890 259.212.592 4.172.026 Inter-bank call money
Deposito berjangka 130.000.000 2.152.800 151.000.000 2.430.345 Time deposits
Giro 47.434.975 785.523 44.084.669 709.543 Demand deposits
Deposito on call - 3.000.000 48.285 Deposits on call
4.346.213 7.360.199
Euro Eropa European Euro
Giro - 127 2 Demand deposits
- 2
10.411.564 13.522.691
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Giro 18.920 12.872 Demand deposits
Deposito berjangka - 42 Time deposits
18.920 12.914
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 11.000.000 182.160 71.000.000 1.142.745 Inter-bank call money
Giro 69.620 1.153 70.312 1.132 Demand deposits
183.313 1.143.877
202.233 1.156.791
Total 10.613.797 14.679.482 Total
200
Page 204
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN (lanjutan) FINANCIAL INSTITUTIONS (continued)
Klasifikasi jangka waktu simpanan dari bank lain dan The classification of deposits from other banks and
lembaga keuangan lain berdasarkan sisa umur other financial institutions based on their remaining
sampai dengan saat jatuh tempo adalah sebagai period to maturity are as follows:
berikut:
31 Maret/March 31, 2025
> 1 bulan - > 3 bulan
3 bulan/ - 1 tahun/
< 1 bulan > 1 month 3 months >1 tahun/
< 1 month - 3 months> - 1 year > 1 year Total/Total
Pihak ketiga Third parties
Rupiah Rupiah
Inter-bank call money 1.835.000 1.305.000 - - 3.140.000 Inter-bank call money
Giro 2.369.354 - - - 2.369.354 Demand deposits
Deposito Berjangka 144.201 384.326 16.510 1.500 546.537 Time deposits
Tabungan 9.460 - - - 9.460 Saving deposits
4.358.015 1.689.326 16.510 1.500 6.065.351
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 770.330 571.320 66.240 - 1.407.890 Inter-bank call money
Deposito Berjangka 165.600 1.987.200 - - 2.152.800 Time deposits
Giro 785.523 - - - 785.523 Demand deposits
Deposito on call - - - - - Deposits on call
1.721.453 2.558.520 66.240 - 4.346.213
6.079.468 4.247.846 82.750 1.500 10.411.564
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Giro 18.920 - - - 18.920 Demand deposits
18.920 - - - 18.920
Mata Uang Asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 182.160 - - - 182.160 Inter-bank call money
Giro 1.153 - - - 1.153 Demand deposits
183.313 - - - 183.313
202.233 - - - 202.233
Total 6.281.701 4.247.846 82.750 1.500 10.613.797 Total
201
Page 205
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA 22. DEPOSITS FROM OTHER BANKS AND OTHER
KEUANGAN LAIN (lanjutan) FINANCIAL INSTITUTIONS (continued)
Klasifikasi jangka waktu simpanan dari bank lain dan The classification of deposits from other banks and
lembaga keuangan lain berdasarkan sisa umur other financial institutions based on their remaining
sampai dengan saat jatuh tempo adalah sebagai period to maturity are as follows (continued):
berikut (lanjutan):
31 Desember/December 31, 2024
> 1 bulan - > 3 bulan
3 bulan/ - 1 tahun/
< 1 bulan > 1 month 3 months >1 tahun/
< 1 month - 3 months> - 1 year > 1 year Total/Total
Pihak ketiga Third parties
Rupiah Rupiah
Inter-bank call money 2.835.000 600.000 - - 3.435.000 Inter-bank call money
Giro 2.096.321 - - - 2.096.321 Demand deposits
Deposito Berjangka 165.859 442.125 15.500 1.500 624.984 Time deposits
Tabungan 6.185 - - - 6.185 Saving deposits
5.103.365 1.042.125 15.500 1.500 6.162.490
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 3.544.321 563.325 64.380 - 4.172.026 Inter-bank call money
Deposito Berjangka - 2.430.345 - - 2.430.345 Time deposits
Giro 709.543 - - - 709.543 Demand deposits
Deposito on call 48.285 - - - 48.285 Deposits on call
4.302.149 2.993.670 64.380 - 7.360.199
Euro Eropa European Euro
Giro 2 - - - 2 Demand deposits
2 - - - 2
9.405.516 4.035.795 79.880 1.500 13.522.691
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Deposito Berjangka 42 - - - 42 Time deposits
Giro 12.872 - - - 12.872 Demand deposits
12.914 - - - 12.914
Mata Uang Asing Foreign currency
Dolar Amerika Serikat United States Dollar
Inter-bank call money 1.142.745 - - - 1.142.745 Inter-bank call money
Giro 1.132 - - - 1.132 Demand deposits
1.143.877 - - - 1.143.877
1.156.791 - - - 1.156.791
Total 10.562.307 4.035.795 79.880 1.500 14.679.482 Total
202
Page 206
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI 23. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI REPURCHASE
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreement to repurchase
terdiri atas: consist of:
31 Maret/March 31, 2025
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date Of Sale Repurchase Amount Sale Amount Carrying Amount
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi Pemerintah Government Bonds
FR0090 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 7.000.000 6.589.443 6.596.032 FR0090
FR0082 24 Mar/ Mar 24, 2025 08 Apr/ Apr 08, 2025 2.500.000 2.331.880 2.334.989 FR0082
FR0087 24 Mar/ Mar 24, 2025 08 Apr/ Apr 08, 2025 2.500.000 2.272.660 2.275.690 FR0087
FR0091 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 2.000.000 1.825.324 1.827.149 FR0091
FR0084 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 1.000.000 991.771 992.763 FR0084
FR0056 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 1.000.000 975.273 976.248 FR0056
FR0086 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 1.000.000 962.728 963.691 FR0086
FR0092 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 1.000.000 924.780 925.705 FR0092
FR0087 25 Mar/ Mar 25, 2025 22 Apr/ Apr 22, 2025 1.000.000 904.824 905.914 FR0087
FR0059 26 Mar/ Mar 26, 2025 23 Apr/ Apr 23, 2025 750.000 734.206 734.971 FR0059
IDSR211125364S 03 Mar/ Mar 03, 2025 08 Apr/ Apr 08, 2025 750.000 716.649 720.257 IDSR211125364S
FR0081 27 Mar/ Mar 27, 2025 24 Apr/ Apr 24, 2025 650.000 648.475 649.038 FR0081
IDSR141125364S 24 Mar/ Mar 24, 2025 21 Apr/ Apr 21, 2025 600.000 575.849 576.643 IDSR141125364S
FR0078 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 500.000 513.483 513.996 FR0078
FR0068 26 Mar/ Mar 26, 2025 08 Apr/ Apr 08, 2025 500.000 500.572 501.072 FR0068
FR0086 20 Mar/ Mar 20, 2025 17 Apr/ Apr 17, 2025 500.000 481.746 482.741 FR0086
FR0086 14 Mar/ Mar 14, 2025 08 Apr/ Apr 08, 2025 500.000 481.253 482.725 FR0086
FR0087 27 Mar/ Mar 27, 2025 24 Apr/ Apr 24, 2025 350.000 317.479 317.754 FR0087
FR0080 17 Mar/ Mar 17, 2025 08 Apr/ Apr 08, 2025 300.000 294.461 295.212 FR0080
FR0081 21 Mar/ Mar 21, 2025 21 Apr/ Apr 21, 2025 250.000 249.201 249.673 FR0081
IDSR260925364S 26 Mar/ Mar 26, 2025 23 Apr/ Apr 23, 2025 250.000 241.591 241.843 IDSR260925364S
IDSR311025364S 21 Mar/ Mar 21, 2025 21 Apr/ Apr 21, 2025 250.000 240.065 240.520 IDSR311025364S
FR0091 20 Mar/ Mar 20, 2025 17 Apr/ Apr 17, 2025 250.000 230.775 231.252 FR0091
FR0091 20 Mar/ Mar 20, 2025 08 Apr/ Apr 08, 2025 250.000 230.775 231.244 FR0091
IDSR160525273S 24 Mar/ Mar 24, 2025 21 Apr/ Apr 21, 2025 200.000 197.918 198.191 IDSR160525273S
FR0086 24 Mar/ Mar 24, 2025 21 Apr/ Apr 21, 2025 200.000 192.739 193.005 FR0086
FR0095 24 Mar/ Mar 24, 2025 08 Apr/ Apr 08, 2025 200.000 186.844 186.627 FR0095
FR0091 12 Mar/ Mar 12, 2025 09 Apr/ Apr 09, 2025 200.000 185.146 185.789 FR0091
IDSR311025364S 13 Mar/ Mar 13, 2025 12 Jun/ Jun 12, 2025 150.000 143.835 144.326 IDSR311025364S
FR0091 24 Mar/ Mar 24, 2025 08 Apr/ Apr 08, 2025 150.000 140.113 139.970 FR0091
FR0096 24 Mar/ Mar 24, 2025 08 Apr/ Apr 08, 2025 150.000 140.113 139.970 FR0096
FR0082 27 Mar/ Mar 27, 2025 10 Apr/ Apr 10, 2025 150.000 139.762 139.525 FR0082
FR0071 12 Mar/ Mar 12, 2025 09 Apr/ Apr 09, 2025 100.000 107.486 107.860 FR0071
FR0071 26 Mar/ Mar 26, 2025 09 Apr/ Apr 09, 2025 100.000 102.789 102.646 FR0071
FR0059 17 Mar/ Mar 17, 2025 14 Apr/ Apr 14, 2025 100.000 98.170 98.426 FR0059
IDSR141125364S 13 Mar/ Mar 13, 2025 12 Jun/ Jun 12, 2025 100.000 95.794 96.121 IDSR141125364S
FR0087 17 Mar/ Mar 17, 2025 08 Apr/ Apr 08, 2025 100.000 91.589 91.822 FR0087
IDSR051225364S 28 Feb/ Feb 28, 2025 08 Apr/ Apr 08, 2025 50.000 47.337 47.600 IDSR051225364S
27.600.000 26.104.938 26.139.000
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0086 13 Sep/ Sep 13, 2024 15 Apr/ Apr 15, 2026 2.000.000 1.917.782 1.977.745 FR0086
FR0091 14 Mar/ Mar 14, 2025 14 Apr/ Apr 14, 2025 2.000.000 1.856.903 1.862.752 FR0091
FR0081 10 Jul/ Jul 10, 2023 13 Jun/ Jun 13, 2025 1.500.000 1.322.032 1.346.166 FR0081
FR0086 12 Sep/ Sep 12, 2024 15 Apr/ Apr 15, 2026 1.080.000 1.002.285 1.033.623 FR0086
FR0086 18 Jul/ Jul 18, 2023 15 Apr/ Apr 15, 2026 1.150.000 1.001.549 1.030.761 FR0086
FR0081 11 Jul/ Jul 11, 2023 13 Jun/ Jun 13, 2025 1.098.000 999.680 1.018.077 FR0081
FR0090 06 Feb/ Feb 06, 2025 15 Apr/ Apr 15, 2027 1.130.850 1.000.006 1.010.161 FR0090
FR0090 10 Feb/ Feb 10, 2025 15 Apr/ Apr 15, 2027 1.069.000 999.832 1.009.206 FR0090
FR0090 25 Feb/ Feb 25, 2025 15 Apr/ Apr 15, 2027 1.059.000 999.324 1.005.688 FR0090
FR0081 04 Apr/ Apr 04, 2023 12 Jun/ Jun 12, 2025 1.000.000 887.065 1.005.496 FR0081
FR0085 27 Mar/ Mar 27, 2025 10 Apr/ Apr 10, 2025 1.000.000 996.111 996.989 FR0085
FR0085 27 Mar/ Mar 27, 2025 08 Apr/ Apr 08, 2025 1.000.000 996.111 996.980 FR0085
FR0091 13 Mar/ Mar 13, 2025 14 Apr/ Apr 14, 2025 1.070.000 992.071 995.370 FR0091
FR0084 27 Mar/ Mar 27, 2025 10 Apr/ Apr 10, 2025 1.000.000 993.892 994.768 FR0084
FR0084 27 Mar/ Mar 27, 2025 08 Apr/ Apr 08, 2025 1.000.000 993.892 994.759 FR0084
FR0090 11 Feb/ Feb 11, 2025 15 Apr/ Apr 15, 2027 1.000.000 937.255 945.866 FR0090
FR0092 27 Mar/ Mar 27, 2025 10 Apr/ Apr 10, 2025 1.000.000 932.600 933.422 FR0092
FR0086 12 Sep/ Sep 12, 2024 15 Apr/ Apr 15, 2026 1.000.000 904.987 933.283 FR0086
FR0090 20 Mar/ Mar 20, 2025 17 Apr/ Apr 17, 2025 1.000.000 923.505 925.468 FR0090
FR0090 20 Mar/ Mar 20, 2025 17 Apr/ Apr 17, 2025 736.000 679.692 681.145 FR0090
FR0081 12 Jul/ Jul 12, 2023 13 Jun/ Jun 13, 2025 600.000 547.677 607.484 FR0081
FR0085 27 Mar/ Mar 27, 2025 09 Apr/ Apr 09, 2025 600.000 597.666 598.189 FR0085
FR0078 26 Mar/ Mar 26, 2025 09 Apr/ Apr 09, 2025 500.000 514.735 515.280 FR0078
FR0071 26 Mar/ Mar 26, 2025 09 Apr/ Apr 09, 2025 500.000 512.698 513.240 FR0071
FR0081 15 Jul/ Jul 12, 2024 15 Jun/ Jun 15, 2025 575.000 501.445 511.632 FR0081
203
Page 207
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI 23. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI (lanjutan) REPURCHASE (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreement to repurchase
terdiri atas (lanjutan): consist of (continued):
31 Maret/March 31, 2025
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date of Sale Repurchase Amount Sale Amount Carrying Amount
FR0081 12 Jul/ Jul 12, 2024 15 Jun/ Jun 15, 2025 575.000 501.259 511.443 FR0081
FR0081 14 Des/ Dec 14, 2023 13 Jun/ Jun 13, 2025 500.000 491.298 501.135 FR0081
FR0081 18 Mar/ Mar 18, 2025 14 Apr/ Apr 14, 2025 500.000 498.661 499.882 FR0081
FR0081 22 Mei/ May 22, 2024 13 Jun/ Jun 13, 2025 500.000 489.302 499.099 FR0081
FR0101 23 Jan/ Jan 23, 2025 10 Apr/ Apr 10, 2025 500.000 484.593 490.543 FR0101
FR0091 14 Mar/ Mar 14, 2025 15 Apr/ Apr 15, 2025 500.000 464.226 465.688 FR0091
FR0082 26 Mar/ Mar 26, 2025 09 Apr/ Apr 09, 2025 500.000 463.958 464.449 FR0082
FR0103 17 Mar/ Mar 17, 2025 24 Apr/ Apr 24, 2025 500.000 461.188 462.389 FR0103
FR0087 10 Mar/ Mar 10, 2025 10 Apr/ Apr 10, 2025 500.000 460.061 461.818 FR0087
FR0087 10 Mar/ Mar 10, 2025 14 Apr/ Apr 14, 2025 500.000 460.061 461.818 FR0087
FR0091 26 Mar/ Mar 26, 2025 09 Apr/ Apr 09, 2025 500.000 457.045 457.524 FR0091
FR0081 29 Mei/ May 29, 2024 13 Jun/ Jun 13, 2025 500.000 447.112 456.064 FR0081
FR0085 27 Mar/ Mar 27, 2025 08 Apr/ Apr 08, 2025 400.000 398.444 398.790 FR0085
FR0086 27 Mar/ Mar 27, 2025 09 Apr/ Apr 09, 2025 400.000 385.523 385.861 FR0086
FR0087 20 Mar/ Mar 20, 2025 21 Apr/ Apr 21, 2025 400.000 365.820 366.589 FR0087
FR0085 27 Mar/ Mar 27, 2025 10 Apr/ Apr 10, 2025 300.000 298.834 299.095 FR0085
FR0082 14 Mar/ Mar 14, 2025 14 Apr/ Apr 14, 2025 200.000 194.380 194.987 FR0082
FR0072 21 Mar/ Mar 21, 2025 21 Apr/ Apr 21, 2025 160.000 167.348 167.663 FR0072
FR0073 21 Mar/ Mar 21, 2025 08 Apr/ Apr 08, 2025 150.000 157.436 157.733 FR0073
FR0091 19 Mar/ Mar 19, 2025 21 Apr/ Apr 21, 2025 150.000 139.080 139.391 FR0091
FR0078 27 Mar/ Mar 27, 2025 25 Apr/ Apr 25, 2025 100.000 103.032 103.124 FR0078
FR0085 27 Mar/ Mar 27, 2025 08 Apr/ Apr 08, 2025 100.000 99.611 99.695 FR0085
FR0098 20 Mar/ Mar 20, 2025 21 Apr/ Apr 21, 2025 100.000 94.928 95.122 FR0098
FR0091 13 Mar/ Mar 13, 2025 14 Apr/ Apr 14, 2025 100.000 92.717 93.025 FR0091
FR0090 25 Mar/ Mar 25, 2025 25 Apr/ Apr 25, 2025 100.000 92.370 92.481 FR0090
FR0090 18 Mar/ Mar 18, 2025 17 Apr/ Apr 17, 2025 75.000 70.923 71.098 FR0090
FR0084 14 Mar/ Mar 14, 2025 15 Apr/ Apr 15, 2025 50.000 49.680 49.836 FR0084
34.527.850 32.399.685 32.889.892
62.127.850 58.504.623 59.028.892
Mata uang asing Foreign currency
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0086 22 Jun/Jun 22, 2023 15 Apr/Apr 15, 2026 900.000 899.529 921.484 FR0086
FR0086 21 Jun/Jun 21, 2023 15 Apr/Apr 15, 2026 900.000 871.713 892.989 FR0086
FR0086 16 Des/Dec 16, 2021 15 Apr/Apr 15, 2026 815.000 828.644 850.608 FR0086
FR0081 16 Des/Dec 16, 2021 13 Jun/Jun 13, 2025 791.500 827.580 840.666 FR0081
RI0128 21 Feb/Feb 21, 2025 21 Mei/May 21, 2025 380.880 349.895 351.639 RI0128
RI0126 05 Mar/Mar 05, 2025 05 Jun/Jun 05, 2025 346.038 332.681 333.828 RI0126
RI0727 26 Mar/Mar 26, 2025 28 Jul/Jul 28, 2025 331.200 319.070 319.315 RI0727
RI0127 24 Mar/Mar 24, 2025 24 Jun/Jun 24, 2025 331.200 315.899 316.221 RI0127
RI0428 26 Mar/Mar 26, 2025 24 Jul/Jul 24, 2025 165.600 165.776 165.902 RI0428
4.961.418 4.910.787 4.992.651
Sukuk Berharga Sharia Government
Syariah Treasury
Negara Bills
INDOIS 30 26 Mar/Mar 26, 2025 24 Jul/Jul 24, 2025 165.600 150.652 150.767 INDOIS 30
165.600 150.652 150.767
5.127.018 5.061.439 5.143.418
67.254.868 63.566.062 64.172.310
Pihak berelasi (Catatan 44) Related parties (note 44)
Rupiah Rupiah
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0087 14 Mar/Mar 14, 2025 14 Apr/Apr 14, 2025 250.000 229.351 230.074 FR0090
FR0084 10 Mar/Mar 10, 2025 08 Apr/Apr 08, 2025 100.000 99.282 99.663 FR0084
FR0091 06 Mar/Mar 06, 2025 08 Apr/Apr 08, 2025 100.000 92.879 93.302 FR0084
450.000 421.512 423.039
Total 67.704.868 63.987.574 64.595.349 Total
204
Page 208
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI 23. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI (lanjutan) REPURCHASE (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreement to repurchase
terdiri atas (lanjutan): consist of (continued):
31 Desember/December 31, 2024
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date Of Sale Repurchase Amount Sale Amount Carrying Amount
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi Pemerintah Government Bonds
IDSR250425364S 30 Des/ Dec 30, 2024 30 Jan/ Jan 30, 2025 500.000 488.448 488.624 IDSR250425364S
IDSR110625364S 27 Des/ Dec 27, 2024 10 Jan/ Jan 10, 2025 500.000 483.645 484.075 IDSR110625364S
IDSR130625364S 30 Des/ Dec 30, 2024 13 Jan/ Jan 13, 2025 500.000 483.716 483.888 IDSR130625364S
IDSR200625364S 23 Des/ Dec 23, 2024 20 Jan/ Jan 20, 2025 500.000 482.215 482.999 IDSR200625364S
IDSR200625364S 05 Des/ Dec 05, 2024 02 Jan/ Jan 02, 2025 500.000 480.497 482.839 IDSR200625364S
IDSR260925364S 09 Des/ Dec 09, 2024 06 Jan/ Jan 06, 2025 500.000 473.913 475.881 IDSR260925364S
FR0087 12 Des/ Dec 12, 2024 09 Jan/ Jan 09, 2025 500.000 460.945 462.609 FR0087
IDSR200625364S 27 Des/ Dec 27, 2024 10 Jan/ Jan 10, 2025 400.000 386.079 386.422 IDSR200625364S
IDSR200625364S 23 Des/ Dec 23, 2024 06 Jan/ Jan 06, 2025 400.000 385.772 386.390 IDSR200625364S
FR0056 19 Des/ Dec 19, 2024 02 Jan/ Jan 02, 2025 300.000 298.173 298.862 FR0056
IDSR070225182S 09 Des/ Dec 09, 2024 06 Jan/ Jan 06, 2025 300.000 296.514 297.745 IDSR070225182S
IDSR200625364S 17 Des/ Dec 17, 2024 14 Jan/ Jan 14, 2025 300.000 288.985 289.767 IDSR200625364S
IDSR250725364S 11 Des/ Dec 11, 2024 08 Jan/ Jan 08, 2025 300.000 286.982 288.070 IDSR250725364S
FR0095 30 Des/ Dec 30, 2024 01 Jun/ Jun 01, 2025 250.000 238.458 238.251 FR0095
FR0081 09 Des/ Dec 09, 2024 06 Jan/ Jan 06, 2025 200.000 202.049 202.888 FR0081
FR0081 11 Des/ Dec 11, 2024 08 Jan/ Jan 08, 2025 200.000 202.082 202.848 FR0081
FR0059 04 Des/ Dec 04, 2024 02 Jan/ Jan 02, 2025 200.000 191.839 192.809 FR0059
IDSR071125364S 10 Des/ Dec 10, 2024 07 Jan/ Jan 07, 2025 200.000 187.813 188.559 IDSR071125364S
FR0087 10 Des/ Dec 10, 2024 07 Jan/ Jan 07, 2025 200.000 184.227 184.959 FR0087
FR0056 23 Des/ Dec 23, 2024 06 Jan/ Jan 06, 2025 100.000 99.445 99.605 FR0056
FR0084 19 Des/ Dec 19, 2024 16 Jan/ Jan 16, 2025 100.000 98.030 98.260 FR0084
FR0059 10 Des/ Dec 10, 2024 07 Jan/ Jan 07, 2025 100.000 95.718 96.099 FR0059
FR0086 19 Des/ Dec 19, 2024 16 Jan/ Jan 16, 2025 100.000 94.102 94.323 FR0086
FR0087 04 Des/ Dec 04, 2024 02 Jan/ Jan 02, 2025 80.000 74.040 74.414 FR0087
FR0071 30 Des/ Dec 30, 2024 01 Feb/ Feb 01, 2025 50.000 52.441 52.432 FR0071
7.280.000 7.016.128 7.033.618
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0086 13 Sep/ Sep 13, 2024 15 Apr/ Apr 15, 2026 2.000.000 1.917.782 1.945.622 FR0086
FR0081 10 Jul/ Jul 10, 2023 13 Jun/ Jun 13, 2025 1.500.000 1.322.032 1.325.675 FR0081
FR0086 12 Sep/ Sep 12, 2024 15 Apr/ Apr 15, 2026 1.080.000 1.002.285 1.016.835 FR0086
FR0086 18 Jul/ Jul 18, 2023 15 Apr/ Apr 15, 2026 1.150.000 1.001.549 1.015.112 FR0086
FR0081 11 Jul/ Jul 11, 2023 15 Jun/ Jun 13, 2025 1.098.000 999.680 1.002.457 FR0081
FR0081 04 Apr/ Apr 04, 2023 12 Jun/ Jun 12, 2025 1.000.000 887.065 990.855 FR0081
FR0086 12 Sep/ Sep 12, 2024 15 Apr/ Apr 15, 2026 1.000.000 904.987 918.124 FR0086
FR0081 12 Jul/ Jul 12, 2023 13 Jun/ Jun 13, 2025 600.000 547.677 598.927 FR0081
FR0081 15 Jul/ Jul 15, 2024 15 Jun/ Jun 15, 2025 575.000 501.445 502.982 FR0081
FR0081 12 Jul/ Jul 12, 2024 15 Jun/ Jun 15, 2025 575.000 501.259 502.797 FR0081
FR0081 14 Des/ Dec 14, 2023 13 Jun/ Jun 13, 2025 500.000 491.298 492.783 FR0081
FR0081 22 Mei/ May 22, 2024 13 Jun/ Jun 13, 2025 500.000 489.302 490.781 FR0081
FR0081 29 Mei/ May 29, 2024 13 Jun/ Jun 13, 2025 500.000 447.112 448.463 FR0081
FR0078 30 Des/ Dec 30, 2024 06 Jan/ Jan 06, 2025 300.000 302.115 302.222 FR0078
FR0101 23 Des/ Dec 23, 2024 23 Jan/ Jan 23, 2025 300.000 288.175 288.636 FR0101
FR0090 27 Des/ Dec 27, 2024 03 Jan/ Jan 03, 2025 225.000 207.328 207.510 FR0090
FR0090 24 Des/ Dec 24, 2024 07 Jan/ Jan 07, 2025 200.000 184.226 184.490 FR0090
FR0090 31 Des/ Dec 31, 2024 06 Jan/ Jan 06, 2025 150.000 138.372 138.397 FR0090
FR0090 31 Des/ Dec 31, 2024 31 Jan/ Jan 31, 2025 100.000 92.248 92.265 FR0090
FR0090 31 Des/ Dec 31, 2024 06 Jan/ Jan 06, 2025 100.000 92.248 92.264 FR0090
FR0090 30 Des/ Dec 30, 2024 02 Jan/ Jan 02, 2025 100.000 92.203 92.235 FR0090
FR0090 31 Des/ Dec 31, 2024 14 Jan/ Jan 14, 2025 100.000 91.951 91.968 FR0090
FR0090 27 Des/ Dec 27, 2024 03 Jan/ Jan 03, 2025 75.000 69.109 69.170 FR0090
FR0090 31 Des/ Dec 31, 2024 14 Jan/ Jan 14, 2025 50.000 46.124 46.132 FR0090
FR0090 27 Des/ Dec 27, 2024 10 Jan/ Jan 10, 2025 50.000 46.073 46.114 FR0090
FR0083 31 Des/ Dec 31, 2024 07 Jan/ Jan 07, 2025 20.000 19.549 19.552 FR0083
FR0090 30 Des/ Dec 30, 2024 13 Jan/ Jan 13, 2025 5.000 4.610 4.612 FR0090
FR0090 27 Des/ Dec 27, 2024 10 Jan/ Jan 10, 2025 5.000 4.607 4.611 FR0090
13.858.000 12.692.411 12.931.591
21.138.000 19.708.539 19.965.209
205
Page 209
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI 23. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI (lanjutan) REPURCHASE (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreement to repurchase
terdiri atas (lanjutan): consist of (continued):
31 Desember/December 31, 2024
Tanggal Nilai
Beli Kembali/ Nominal/
Tanggal Jual/ Date of Nominal Nilai Jual/ Nilai Tercatat/
Date of Sale Repurchase Amount Sale Amount Carrying Amount
Pihak Ketiga (lanjutan) Third parties (continued)
Mata uang asing Foreign currency
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0086 22 Jun/Jun 22, 2023 15 Apr/Apr 15, 2026 900.000 874.271 884.177 FR0086
FR0086 21 Jun/Jun 21, 2023 15 Apr/Apr 15, 2026 900.000 847.236 856.836 FR0086
FR0086 16 Des/Dec 16, 2021 15 Apr/Apr 15, 2026 815.000 805.375 815.287 FR0086
FR0081 16 Des/Dec 16, 2021 13 Jun/Jun 13, 2025 791.500 804.342 806.262 FR0081
RI0128 21 Nov/Nov 21, 2024 21 Feb/Feb 21, 2025 370.185 333.037 334.858 RI0128
RI0126 05 Sep/Sep 05, 2024 05 Mar/Mar 05, 2025 336.321 318.547 323.840 RI0126
RI0127 23 Sep/Sep 23, 2024 24 Mar/Mar 24, 2025 321.900 300.606 304.614 RI0127
RI0229 30 Okt/Oct 30, 2024 28 Jan/Jan 28, 2025 305.805 284.995 287.454 RI0229
RI0230 26 Sep/Sep 26, 2024 27 Jan/Jan 27, 2025 78.866 65.482 66.341 RI0230
4.819.577 4.633.891 4.679.669
Sukuk Berharga Sharia Government
Syariah Treasury
Negara Bills
INDOIS 25 30 Sep/Sep 30, 2024 27 Jan/Jan 27, 2025 378.233 361.117 365.661 INDOIS 25
INDOIS 26 26 Sep/Sep 26, 2024 27 Jan/Jan 27, 2025 32.190 28.195 28.565 INDOIS 26
410.423 389.312 394.226
5.230.000 5.023.203 5.073.895
26.368.000 24.731.742 25.039.104
Pihak berelasi (Catatan 44) Related parties (note 44)
Rupiah Rupiah
Bank lain Others Banks
Obligasi Pemerintah Government Bonds
FR0090 31 Des/Dec 31, 2024 02 Jan/Jan 02, 2025 5.000 4.612 4.613 FR0090
5.000 4.612 4.613
Total 26.373.000 24.736.354 25.043.717 Total
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut: with details as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
Obligasi Berkelanjutan II BRI BRI Shelf Registration Bond II
Tahap I Tahun 2016 Phase I Year 2016
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp322 dan Rp322 Rp322 and Rp322 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 951.861 947.924 Third parties
Pihak berelasi (Catatan 44) 1.263.616 1.267.811 Related parties (Note 44)
206
Page 210
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan II BRI (lanjutan) BRI Shelf Registration Bond II (continued)
Tahap II Tahun 2017 Phase II Year 2017
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp183 dan Rp185 Rp183 and Rp185 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 820.380 819.009 Third parties
Pihak berelasi (Catatan 44) 438.705 439.935 Related parties (Note 44)
Tahap IV Tahun 2018 Phase IV Year 2018
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar RpNihil dan Rp88 RpNil and Rp88 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga - 289.957 Third parties
Pihak berelasi (Catatan 44) - 304.958 Related parties (Note 44)
Obligasi Berwawasan Lingkungan BRI Green Shelf
Berkelanjutan I BRI Registration Bond I
Tahap I Tahun 2022 Phase I Year 2022
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp352 dan Rp352 Rp352 and Rp352 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 2.046.202 2.006.336 Third parties
Pihak berelasi (Catatan 44) 375.517 375.445 Related parties (Note 44)
Tahap II Tahun 2023 Phase II Year 2023
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp678 dan Rp686 Rp678 and Rp686 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 4.114.367 4.113.744 Third parties
Pihak berelasi (Catatan 44) 539.921 539.920 Related parties (Note 44)
Tahap III Tahun 2024 Phase III Year 2024
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp182 dan Rp365 Rp182 and Rp365 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 857.210 1.979.705 Third parties
Pihak berelasi (Catatan 44) 394.941 499.927 Related parties (Note 44)
207
Page 211
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
MTN BRI Tahun 2022 BRI MTN Year 2022
setelah dikurangi biaya diskonto net of unamortized bond
dan biaya emisi yang belum issuance cost amounting to
diamortisasi masing-masing Rp616 and Rp841 as of
sebesar Rp616 dan Rp841 March 31, 2025 and
pada tanggal-tanggal December 31, 2024
31 Maret 2025 dan
31 Desember 2024
Pihak ketiga 2.999.384 2.999.159 Third parties
LTN BRI Tahun 2022 BRI LTN Year 2022
setelah dikurangi biaya diskonto net of unamortized bond
dan biaya emisi yang belum issuance cost amounting to
diamortisasi masing-masing Rp184 and Rp148 as of
sebesar Rp184 dan Rp148 March 31, 2025 and
pada tanggal-tanggal December 31, 2024
31 Maret 2025 dan
31 Desember 2024
Pihak ketiga 43.611 44.580 Third parties
LTN BRI Tahun 2023 BRI LTN Year 2023
setelah dikurangi biaya diskonto net of unamortized bond
dan biaya emisi yang belum issuance cost amounting to
diamortisasi masing-masing Rp211 and Rp107 as of
sebesar Rp211 dan Rp107 March 31, 2025 and
pada tanggal-tanggal December 31, 2024
31 Maret 2025 dan
31 Desember 2024
Pihak ketiga 53.873 54.995 Third parties
LTN BRI Tahun 2024 BRI LTN Year 2024
setelah dikurangi biaya diskonto net of unamortized bond
dan biaya emisi yang belum issuance cost amounting to
diamortisasi masing-masing Rp218 and Rp253 as of
masing sebesar Rp218 dan Rp253 March 31, 2025 and
pada tanggal-tanggal December 31, 2024
31 Maret 2025 dan
31 Desember 2024
Pihak ketiga 132.890 52.694 Third parties
Obligasi I BRI Finance Tahun 2022 BRI Finance Bond I Year 2022
setelah dikurangi biaya diskonto net of unamortized bond
dan biaya emisi yang belum issuance cost amounting to
diamortisasi masing-masing Rp548 and Rp505 as of
sebesar Rp548 dan Rp505 March 31, 2025 and
pada tanggal-tanggal December 31, 2024
31 Maret 2025 dan
31 Desember 2024
Pihak ketiga 431.071 430.971 Third parties
Pihak berelasi (Catatan 44) 119.733 119.890 Related parties (Note 44)
208
Page 212
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
Obligasi II BRI Finance Tahun 2023 BRI Finance Bond II Year 2023
setelah dikurangi biaya diskonto net of unamortized bond
dan biaya emisi yang belum issuance cost amounting to
diamortisasi masing-masing Rp829 and Rp835 as of
sebesar Rp829 dan Rp835 March 31, 2025 and
pada tanggal-tanggal December 31, 2024
31 Maret 2025 dan
31 Desember 2024
Pihak ketiga 262.269 262.249 Third parties
Pihak berelasi (Catatan 44) 34.889 34.902 Related parties (Note 44)
Obligasi Berkelanjutan III PNM PNM Shelf Registration Bond III
Tahap III Tahun 2020 Phase III Year 2020
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp11 dan Rp43 Rp11 and Rp43 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 194.889 194.857 Third parties
Tahap IV Tahun 2020 Phase IV Year 2020
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp36 dan Rp48 Rp36 and Rp48 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 291.964 291.952 Third parties
Tahap V Tahun 2021 Phase V Year 2021
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp113 dan Rp142 Rp113 and Rp142 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 336.054 306.572 Third parties
Pihak berelasi (Catatan 44) - 32.486 Related parties (Note 44)
Obligasi Berkelanjutan IV PNM PNM Shelf Registration Bond IV
Tahap I Tahun 2021 Phase I Year 2021
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp1.077 dan Rp1.222 Rp1.077 and Rp1,222 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 998.923 990.781 Third parties
Pihak berelasi (Catatan 44) - 7.997 Related parties (Note 44)
209
Page 213
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan IV PNM (lanjutan) PNM Shelf Registration Bond IV (continued)
Tahap II Tahun 2022 Phase II Year 2022
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp63 dan Rp248 Rp63 and Rp248 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 586.433 449.293 Third parties
Pihak berelasi (Catatan 44) - 136.942 Related parties (Note 44)
Obligasi Berkelanjutan V PNM PNM Shelf Registration Bond V
Tahap I Tahun 2022 Phase I Year 2022
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp69 dan Rp110 Rp69 and Rp110 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 115.931 115.890 Third parties
Tahap II Tahun 2024 Phase II Year 2024
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp623 dan Rp1.621 Rp623 and Rp1,621 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 260.299 1.594.512 Third parties
Pihak berelasi (Catatan 44) 30.000 29.928 Related parties (Note 44)
MTN III PNM Venture Capital PNM MTN III Venture Capital
Pihak ketiga 350.000 350.000 Third parties
MTN V PNM Venture Capital PNM MTN V Venture Capital
Tahap II Tahun 2024 Phase II Year 2024
Pihak ketiga 163.000 148.000 Third parties
Sukuk Mudharabah Berkelanjutan I PNM Shelf Registration
PNM Tahap I Sukuk Mudharabah I Phase I
Tahun 2021 Year 2021
Pihak ketiga 291.000 291.000 Third parties
Pihak berelasi (Catatan 44) 36.000 36.000 Related parties (Note 44)
PNM Tahap II Sukuk Mudharabah I Phase II
Tahun 2023 Year 2023
Pihak ketiga 875.900 890.900 Third parties
Pihak berelasi (Catatan 44) 220.000 205.000 Related parties (Note 44)
PNM Tahap III Sukuk Mudharabah I Phase III
Tahun 2024 Year 2024
Pihak ketiga 1.433.000 1.432.500 Third parties
Pihak berelasi (Catatan 44) 67.000 67.000 Related parties (Note 44)
Sukuk Mudharabah Jangka Menengah VI PNM Shelf Registration Sukuk
PNM Tahap I Mudharabah Medium Term VI Phase I
Tahun 2024 Year 2024
Pihak ketiga 500.000 500.000 Third parties
210
Page 214
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Jangka Menengah VI PNM Shelf Registration Sukuk
PNM Tahap II Mudharabah Medium Term VI Phase II
Tahun 2024 Year 2024
Pihak ketiga 262.000 262.000 Third parties
Sukuk Mudharabah Jangka Menengah VI PNM Shelf Registration Sukuk
PNM Tahap III Mudharabah Medium Term VI Phase III
Tahun 2024 Year 2024
Pihak ketiga 110.000 110.000 Third parties
Sukuk Mudharabah Jangka Menengah VI PNM Shelf Registration Sukuk
PNM Tahap VI Mudharabah Medium Term VI Phase I
Tahun 2024 Year 2024
Pihak ketiga 150.000 150.000 Third parties
Obligasi Berkelanjutan IV Pegadaian Pegadaian Shelf Registration Bond IV
Tahap II Tahun 2020 Phase II Year 2020
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp10 dan Rp20 Rp10 and Rp20 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 121.991 121.983 Third parties
Pihak berelasi (Catatan 44) 19.999 19.997 Related parties (Note 44)
Obligasi Berkelanjutan V Pegadaian Pegadaian Shelf Registration Bond V
Tahap I Tahun 2022 Phase I Year 2022
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp27 dan Rp120 Rp27 and Rp120 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 388.982 388.915 Third parties
Pihak berelasi (Catatan 44) 188.990 188.961 Related parties (Note 44)
Tahap II Tahun 2022 Phase II Year 2022
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp50 dan Rp83 Rp50 and Rp83 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 204.363 204.339 Third parties
Pihak berelasi (Catatan 44) 71.587 71.578 Related parties (Note 44)
Tahap III Tahun 2023 Phase III Year 2023
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp257 dan Rp309 Rp257 and Rp309 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 384.752 384.790 Third parties
Pihak berelasi (Catatan 44) 2.073 1.998 Related parties (Note 44)
211
Page 215
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan V Pegadaian Pegadaian Shelf Registration Bond V
(lanjutan) (continued)
Tahap IV Tahun 2023 Phase IV Year 2023
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp152 dan Rp179 Rp152 and Rp179 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 227.873 227.846 Third parties
Tahap V Tahun 2023 Phase V Year 2023
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp244 dan Rp422 Rp244 and Rp422 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 180.970 771.411 Third parties
Pihak berelasi (Catatan 44) 19.976 19.973 Related parties (Note 44)
Obligasi Berkelanjutan VI Pegadaian Pegadaian Shelf Registration Bond VI
Tahap I Tahun 2024 Phase I Year 2024
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp577 dan Rp733 Rp577 and Rp733 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 74.030 73.888 Third parties
Pihak berelasi (Catatan 44) 14.868 14.854 Related parties (Note 44)
Obligasi Sosial Berkelanjutan III Pegadaian Shelf Registration
Pegadaian Social Bond III
Tahap I Tahun 2024 Phase I Year 2024
setelah dikurangi biaya emisi obligasi net of unamortized bond
yang belum diamortisasi masing- issuance cost amounting to
masing sebesar Rp506 dan Rp663 Rp506 and Rp663 as of
pada tanggal-tanggal March 31, 2025 and
31 Maret 2025 dan December 31, 2024
31 Desember 2024
Pihak ketiga 59.659 59.502 Third parties
Sukuk Mudharabah Pegadaian Shelf Registration
Berkelanjutan I Pegadaian Sukuk Mudharabah I
Tahap II Tahun 2020 Phase II Year 2020
Pihak ketiga 80.500 80.500 Third parties
212
Page 216
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
BRI dan entitas anak menerbitkan surat berharga BRI and Subsidiaries issued marketable securities
dengan rincian sebagai berikut (lanjutan): with details as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Pegadaian Shelf Registration
Berkelanjutan II Pegadaian Sukuk Mudharabah II
Tahap I Tahun 2022 Phase I Year 2022
Pihak ketiga 299.000 299.000 Third parties
Pihak berelasi (Catatan 44) 21.000 21.000 Related parties (Note 44)
Tahap II Tahun 2022 Phase II Year 2022
Pihak ketiga 120.100 120.477 Third parties
Pihak berelasi (Catatan 44) 43.227 43.000 Related parties (Note 44)
Tahap IV Tahun 2023 Phase IV Year 2023
Pihak ketiga 215.040 215.040 Third parties
Pihak berelasi (Catatan 44) 20.000 20.000 Related parties (Note 44)
Sukuk Mudharabah Pegadaian Shelf Registration
Berkelanjutan III Pegadaian Sukuk Mudharabah III
Tahap I Tahun 2024 Phase I Year 2024
Pihak ketiga 65.125 65.125 Third parties
Pihak berelasi (Catatan 44) 3.000 3.000 Related parties (Note 44)
Tahap II Tahun 2024 Phase II Year 2024
Pihak ketiga 663.795 743.795 Third parties
Pihak berelasi (Catatan 44) 15.000 15.000 Related parties (Note 44)
Tahap III Tahun 2024 Phase III Year 2024
Pihak ketiga 742.005 682.005 Third parties
Pihak berelasi (Catatan 44) 10.000 70.000 Related parties (Note 44)
Sukuk Mudharabah Pegadaian Shelf Registration
Berkelanjutan Sosial I Pegadaian Social Sukuk Mudharabah I
Tahap I Tahun 2024 Phase I Year 2024
Pihak ketiga 33.885 33.891 Third parties
Tahap II Tahun 2024 Phase II Year 2024
Pihak ketiga 1.342.910 1.342.910 Third parties
Pihak berelasi (Catatan 44) 20.000 20.000 Related parties (Note 44)
28.807.533 32.502.499
Total 28.807.533 32.502.499 Total
Amortisasi atas biaya emisi surat berharga yang The amortization of the issuance cost of marketable
diterbitkan untuk tahun yang terakhir pada tanggal- securities issued for the year ended March 31, 2025
tanggal 31 Maret 2025 dan 31 Desember 2024 and December 31, 2024 amounted to Rp26,781 and
sebesar Rp26.781 dan Rp24.769. Rp24,769.
Manajemen BRI dan entitas anak telah melakukan The management of BRI and its subsidiaries have
pembayaran bunga dan pokok obligasi sesuai made interest and principal payments on the
ketentuan dan berpendapat bahwa semua securities issued in accordance with the provisions
persyaratan/pembatasan yang ditetapkan dalam and consider that all requirements/restrictions set
penerbitan surat berharga di atas telah dipenuhi forth in the issuance of the aforementioned securities
pada tanggal-tanggal 31 Maret 2025 dan have been fulfilled as of March 31, 2025 and
31 Desember 2024. December 31, 2024
213
Page 217
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
a) Obligasi Berkelanjutan II BRI a) BRI Shelf Registration Bond II
Pada tanggal 22 November 2016, Obligasi On November 22, 2016, BRI Shelf Registration
Berkelanjutan II BRI dengan jumlah pokok Bond II with a principal amount of Rp20,000,000
sebesar Rp20.000.000 telah dinyatakan efektif has been declared by the Financial Services
oleh Otoritas Jasa Keuangan (OJK) Authority (OJK) based on a Decree
berdasarkan surat keputusan S-678/D.04/2016 S-678/D.04/2016 dated November 22, 2016.
tanggal 22 November 2016.
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Obligasi Berkelanjutan II BRI Shelf Registration
BRI Bond II
Tahap I Tahun 2016 Phase I Year 2016
Seri E PT Bank Negara 2 Des/ 1 Des/ 10 tahun/ 8,90% idAAA* 2.350.000 2.350.000 Series E
Indonesia Dec 2, 2016 Dec 1, 2026 years
Persero (Tbk)
Tahap II Tahun 2017 Phase II Year 2017
Seri D PT Bank Negara 12 Apr/ 11 Apr/ 10 tahun/ 8,80% idAAA* 1.300.500 1.300.500 Series D
Indonesia Apr 12, 2017 Apr 11, 2027 years
Persero (Tbk)
Tahap IV Tahun 2018 Phase IV Year 2018
Seri B PT Bank Negara 22 Feb/ 21 Feb/ 7 tahun/ 6,90% idAAA* - 605.000 Series B
Indonesia Feb 22, 2018 Feb 21, 2025 years
(Persero) Tbk
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
Indonesia (Pefindo)
Bunga Obligasi Berkelanjutan II BRI dibayarkan The interest of BRI Shelf Registration Bond II is
setiap 3 (tiga) bulan sejak obligasi diterbitkan. paid every 3 (three) months since the bond were
Penerimaan neto dari penerbitan Obligasi issued. The net proceeds from the issuance of
Berkelanjutan tersebut dimanfaatkan untuk this Shelf Registration Bond are used for loan
penyaluran kredit. granting.
Obligasi Berkelanjutan II BRI tidak dijamin BRI Shelf Registration Bond II is not guaranteed
dengan jaminan apapun. Adapun persyaratan- by any guarantee. The important requirements
persyaratan penting (covenants) adalah (covenants) are as follows:
sebagai berikut:
a. Mengurangi modal dasar, modal a. Entity are prohibited to reduce authorized
ditempatkan dan modal disetor kecuali capital stock, issued capital and paid-up
dalam hal pengurangan tersebut dilakukan capital except in the event that such
berdasarkan permintaan dan/atau perintah deduction is made based on a request
dari Pemerintah Indonesia atau otoritas and/or order from the Government of
yang berwenang. Indonesia or authority.
b. Melakukan penggabungan dan/atau b. Entity are prohibited to merge and/or
pemisahan dan/atau peleburan dan/atau separate and/or merge and/or take over with
pengambilalihan dengan nilai lebih dari a value of more than 50%
50% (lima puluh persen) dari ekuitas (fifty percent) of the EMITEN's equity except
EMITEN kecuali dalam hal pengurangan in the event that such deduction is made
tersebut dilakukan berdasarkan based on a request and/or order from the
permintaan dan/atau perintah dari Government of Indonesia or authority.
Pemerintah Indonesia atau otoritas yang
berwenang.
214
Page 218
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
a) Obligasi Berkelanjutan II BRI a) BRI Shelf Registration Bond II
Obligasi Berkelanjutan II BRI yang telah jatuh BRI Shelf Registration Bond II that have matured
tempo telah dilunasi oleh BRI pada tanggal respectively have been paid off by BRI on its
jatuh temponya. maturity date.
b) Obligasi Berwawasan Lingkungan b) BRI Green Shelf Registration Bond I
Berkelanjutan I BRI
Pada tanggal 12 Juli 2022, Obligasi On July 12, 2022, Bank BRI Green Shelf
Berwawasan Lingkungan Berkelanjutan I Bank Registration Bond I with a principal amount of
BRI dengan jumlah pokok sebesar Rp15,000,000 has been declared by the
Rp15.000.000 telah dinyatakan efektif oleh Financial Services Authority (OJK) based on
Otoritas Jasa Keuangan (OJK) berdasarkan Decree S-122/D.04/2022 dated July 12, 2022.
surat keputusan S-122/D.04/2022 tanggal
12 Juli 2022.
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Obligasi Berwawasan BRI Green Shelf
Lingkungan Berkelanjutan I Registration Bond I
BRI
Tahap I Tahun 2022 Phase I Year 2022
Seri B PT Bank Negara 20 Jul/ 20 Jul/ 3 tahun/ 5,75% idAAA* 2.000.000 2.000.000 Series B
Indonesia Jul 20, 2022 Jul 20, 2025 years
Persero (Tbk)
Seri C PT Bank Negara 20 Jul/ 20 Jul/ 5 tahun/ 6,45% idAAA* 500.000 500.000 Series C
Indonesia Jul 20, 2022 Jul 20, 2027 years
Persero (Tbk)
Tahap II Tahun 2023 Phase II Year 2023
Seri B PT Bank 17 Okt/ 17 Okt/ 2 tahun/ 6,35% idAAA* 4.154.350 4.154.350 Series B
Tabungan Negara Oct 17, 2023 Oct 17, 2025 years
Persero (Tbk)
Seri C PT Bank 17 Okt/ 17 Okt/ 3 tahun/ 6,30% idAAA* 500.000 500.000 Series C
Tabungan Negara Oct 17, 2023 Oct 17, 2026 years
Persero (Tbk)
Tahap III Tahun 2024 Phase III Year 2024
Seri A PT Bank 20 Mar/ 30 Mar/ 370 hari/ 6,15% idAAA* - 1.237.665 Series A
Tabungan Negara Mar 20, 2024 Mar 30, 2025 days
Persero (Tbk)
Seri B PT Bank 20 Mar/ 20 Mar/ 2 tahun/ 6,25% idAAA* 879.430 879.430 Series B
Tabungan Negara Mar 20, 2024 Mar 20, 2026 years
Persero (Tbk)
Seri C PT Bank 20 Mar/ 20 Mar/ 3 tahun/ 6,25% idAAA* 382.905 382.905 Series C
Tabungan Negara Mar 20, 2024 Mar 20, 2027 years
Persero (Tbk)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang marketable securities issued (continued):
diterbitkan (lanjutan):
Bunga Obligasi Berwawasan Lingkungan The Interest of BRI Green Shelf Registration
Berkelanjutan I BRI dibayarkan setiap 3 (tiga) Bond are paid every 3 (three) months since the
bulan sejak obligasi diterbitkan. bonds were issued.
215
Page 219
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
b) Obligasi Berwawasan Lingkungan b) BRI Green Shelf Registration Bond I (continued)
Berkelanjutan I BRI (lanjutan)
Penerimaan neto dari penerbitan Obligasi The net proceeds from the issuance of BRI
Berwawasan Lingkungan Berkelanjutan I Bank Green Shelf Registration Bond I Bank BRI will be
BRI akan digunakan oleh Perseroan untuk used by the Company to finance or refinance
pembiayaan maupun membiayai kembali activities in the category of Environmentally
kegiatan dalam kategori Kegiatan Usaha Sound Business Activities and for working
Berwawasan Lingkungan dan untuk modal capital.
kerja.
Obligasi Berwawasan Lingkungan BRI has settled its BRI Green Shelf Registration
Berkelanjutan I Bank BRI telah dilunasi oleh Bond I that have matured respectively have been
BRI pada tanggal jatuh temponya. Obligasi paid off by BRI on its maturity date. BRI Green
Berwawasan Lingkungan Berkelanjutan I Bank Shelf Registration Bond I Phase I Year 2022 is
BRI tidak dijamin dengan jaminan apapun. not guaranteed by any guarantee. The important
Adapun persyaratan-persyaratan penting requirements (covenants) are as follows:
(covenants) adalah sebagai berikut:
a. Mengurangi modal dasar, modal a. Entity are prohibited to reduce authorized
ditempatkan dan modal disetor kecuali capital stock, issued capital and paid-up
dalam hal pengurangan tersebut dilakukan capital except in the event that such
berdasarkan permintaan dan/atau perintah deduction is made based on a request
dari Pemerintah Indonesia atau otoritas and/or order from the Government of
yang berwenang. Indonesia or authority.
b. Melakukan penggabungan dan/atau b. Entity are prohibited to merge and/or
pemisahan dan/atau peleburan dan/atau separate and/or merge and/or take over with
pengambilalihan dengan nilai lebih dari a value of more than 50% (fifty percent) of
50% (lima puluh persen) dari ekuitas the EMITEN's equity except in the event that
EMITEN kecuali dalam hal pengurangan such deduction is made based on a request
tersebut dilakukan berdasarkan and/or order from the Government of
permintaan dan/atau perintah dari Indonesia or authority.
Pemerintah Indonesia atau otoritas yang
berwenang.
c) Medium-Term Notes Bank BRI Tahun 2022 c) BRI Medium-Term Notes Year 2022
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Medium-Term Notes Bank BRI Medium-Term
BRI Tahun 2022 Notes Year 2022
Seri B - 24 Nov/ 24 Nov/ 3 tahun/ 6,68% -* 3.000.000 3.000.000 Series B
Nov 24, 2022 Nov 24, 2025 years
*) Tidak dilakukan pemeringkatan oleh Lembaga Pemeringkat Efek *) No rating was carried out by the Securities Rating Agency
216
Page 220
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
c) Medium-Term Notes Bank BRI Tahun 2022 c) BRI Medium-Term Notes Year 2022
Tidak ada persyaratan penting dalam perjanjian There are no covenant in the agreement for the
Penerbitan Medium-Term Note Bank BRI issuance of Medium Term Note of PT Bank
Tahun 2022. Rakyat Indonesia (Persero) Tbk Year 2022.
Penerimaan neto dari penerbitan Medium-Term The net revenue from the issuance of BRI
Note BRI tersebut dimanfaatkan untuk Medium Term Note will be used to increase
menambah kebutuhan likuiditas Rupiah. rupiah liquidity needs.
d) Long-Term Notes yang Dilakukan Tanpa d) Long Term Note Conducted Without Going
Melalui Penawaran Umum PT Bank Rakyat Through Public Offering of PT Bank Rakyat
Indonesia (Persero) Tbk Indonesia (Persero) Tbk
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Long-Term Notes
Long-Term Notes yang Conducted Without
Dilakukan Tanpa Melalui Going Through
Penawaran Umum BRI Public Offering of BRI
I tahun 2022 - 27 Des/ 27 Jun/ 162 bulan/ 0,55% -* 43.611 44.579 I Year 2022
Dec 27, 2022 Jun 27, 2036 months
II tahun 2023 - 25 Okt/ 25 Jan/ 159 bulan/ 0,55% -* 53.873 54.995 II Year 2023
Oct 25, 2023 Jan 25, 2037 months
III tahun 2024 - 26 Mar/ 26 Feb/ 155 bulan/ 0,55% -* 51.619 52.694 III Year 2024
Mar 26, 2024 Feb 26, 2037 months
IV tahun 2024 - 16 Jan/ 16 Jan/ 156 bulan/ 0,55% -* 81.272 - IV Year 2024
Jan 16, 2025 Jan 16, 2038 months
*) Tidak dilakukan pemeringkatan oleh Lembaga Pemeringkat Efek *) No rating was carried out by the Securities Rating Agency (Pefindo)
Bunga sebesar 0,55% per tahun dan Pokok Interest of 0.55% per annum and Principal are
dibayarkan setiap 3 (tiga) bulan sejak Long- paid every 3 (three) months since those Long
Term Notes diterbitkan. Pada saat diterbitkan, Term Note were issued. At the time of issuance,
Long-Term Notes ini tidak dilakukan these Long Term Notes were not ranked and
pemeringkatan dan tidak menggunakan Jasa does not use the services of a monitoring agent.
Agen Pemantau.
Tidak ada persyaratan penting dalam perjanjian There are no covenant in the agreement for the
Penerbitan Long-Term Notes Yang Dilakukan issuance of Long Term Note Conducted Without
Tanpa Melalui Penawaran Umum Going Through a Public Offering of
PT Bank Rakyat Indonesia (Persero) Tbk I PT Bank Rakyat Indonesia (Persero) Tbk I Year
Tahun 2022, II Tahun 2023, dan III Tahun 2024. 2022, II Year 2023 and III Year 2024.
Penerimaan neto dari penerbitan Long-Term Net revenue from the issuance of BRI Long-
Notes BRI I tahun 2022 dan II tahun 2023 Term Notes BRI I Year 2022 and II Year 2023
tersebut dimanfaatkan untuk menambah are used entirely specifically for increase the
kebutuhan likuiditas Rupiah. need of rupiah liquidity.
217
Page 221
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
e) Long-Term Notes yang Dilakukan Tanpa e) Long Term Note Conducted Without Going
Melalui Penawaran Umum PT Bank Rakyat Through Public Offering of PT Bank Rakyat
Indonesia (Persero) Tbk Indonesia (Persero) Tbk
Penerimaan neto dari penerbitan Long-Term Net revenue from the issuance of BRI Long-Term
Notes BRI III tahun 2024 dimanfaatkan Notes III Year 2024 is used entirely specifically
seluruhnya khusus untuk pembiayaan maupun for financing and refinancing housing loans of
membiayai kembali kredit Perumahan peserta Tapera participants, as referred to in Law No. 4
Tapera sebagaimana dimaksud pada Undang- of 2016 concerning Public Housing Savings,
Undang No. 4 Tahun 2016 Tentang Tabungan Government Regulation No. 25 of 2020
Perumahan Rakyat, Peraturan Pemerintah concerning the Implementation of Public
No 25 Tahun 2020 tentang Penyelenggaraan Housing Savings, Regulation of the Public
Tabungan Perumahan Rakyat, Peraturan Housing Savings Management Agency No. 6 of
Badan Pengelola Tabungan Perumahan 2021, and the applicable Cooperation and
Rakyat No 6 Tahun 2021 serta Perjanjian Agreement Agreement between the Public
Kerjasama dan Kesepakatan antara Badan Housing Savings Management Agency and PT
Pengelola Tabungan Perumahan Rakyat dan Bank Rakyat Indonesia (Persero) Tbk.
PT Bank Rakyat Indonesia (Persero) Tbk yang
berlaku.
f) BRI Finance f) BRI Finance
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Obligasi I BRI Finance PT Bank Negara 9 Ags/ 9 Ags/ 3 tahun/ 6,95% idAA* 700.000 700.000 BRI Finance Bond I
Tahun 2022 Indonesia Aug 9, 2022 Aug 9, 2025 years Year 2022
(Persero) Tbk
Obligasi II BRI Finance BRI Finance Bond II
Tahun 2023 Year 2023
Seri B PT Bank Negara 11 Jul/ 11 Jul/ 3 tahun/ 6,40% idAA* 303.000 303.000 Series B
Indonesia Jul 11, 2023 Jul 11, 2026 years
(Persero) Tbk
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
(Pefindo)
Bunga surat berharga yang diterbitkan oleh BRI Interest of marketable securities issued by BRI
Finance dibayarkan setiap 3 bulan sejak surat Finance are paid every 3 (three) months since
berharga diterbitkan. marketable securities were issued.
BRI Finance telah memenuhi semua BRI Finance has fulfilled all required restrictions
pembatasan yang diwajibkan serta as well as the payment of interest and principal
pembayaran bunga dan nilai pokok obligasi value of bonds through The Indonesia Central
melalui Kustodian Sentral Efek Indonesia Securities Depository (''KSEI'').
(‘‘KSEI‘‘).
Penerimaan neto dari penerbitan surat The net proceeds from the issuance of
berharga tersebut dimanfaatkan untuk marketable securities are used for short-term
pembayaran pinjaman jangka pendek liabilities payment, strengthen BRI Finance’s
perbankan, memperkuat struktur pendanaan general funding structure, BRI Finance's
perseroan, ekpansi bisnis perusahaan (dalam business expansion (in this case for
hal ini adalah pembayaran pembiayaan baru disbursement payments and related to
dan ekspansi pembiayaan segmen konsumer). consumer segment).
218
Page 222
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
f) BRI Finance (lanjutan) f) BRI Finance (continued)
Persyaratan penting dalam perjanjian MTN The important covenant stated in the agreement
adalah BRI Finance tanpa persetujuan tertulis of MTN is that BRI shall not, without the written
dari agen pemantau tidak akan mengurangi approval from the trustee, reduce the authorized,
modal dasar, ditempatkan dan disetor, issued and paid-up capital, as well as perform
melakukan penggabungan, pemisahan, merger, separation, consolidation and takeover
peleburan dan pengambilalihan perusahaan. of the company.
BRI Finance juga diwajibkan untuk memenuhi BRI Finance is also required to fulfill financial
persyaratan keuangan antara lain gearing ratio covenants including gearing ratios of at least
paling rendah nol kali dan paling tinggi 10 kali, zero and a maximum of 10 (ten) times, capital
rasio permodalan paling sedikit sebesar 10%, ratios of at least 10%, the ratio of net financing
rasio saldo piutang pembiayaan neto terhadap receivable balances to total assets of at least
total aset paling rendah 40%, rasio saldo 40%, the ratio of investment and capital financing
piutang pembiayaan investasi dan modal kerja receivable balances at least 10% of the total
paling sedikit 10% dari total saldo piutang financing receivable balance, the lowest equity to
pembiayaan, rasio ekuitas terhadap modal paid-in capital ratio of 50%, the highest non-
disetor paling rendah sebesar 50%, rasio non- performing financing ratio of 5%, has an equity
performing financing paling tinggi sebesar 5%, greater than Rp200,000, maintains a minimum
memiliki ekuitas lebih besar dari Rp200.000, guarantee value of 50% of the MTN and bonds
mempertahankan nilai jaminan minimal 50% principal value and meet the covenants of
dari nilai pokok MTN dan obligasi serta financial soundness indicators with a minimum
memenuhi persyaratan tingkat kesehatan healthy condition.
keuangan dengan kondisi minimum sehat.
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement also regulates several
beberapa pembatasan yang harus dipenuhi restrictions that must be fulfilled by the company,
oleh Perusahaan, antara lain memberikan including providing fiduciary guarantees in the
jaminan fidusia berupa piutang pembiayaan form of consumer financing receivables and
konsumen dan menjaga rasio-rasio keuangan maintaining financial ratios within the limits as
berada dalam batasan sebagaimana diatur regulated in OJK Regulation No. 35/2018.
dalam Peraturan OJK No. 35/2018.
g) PNM g) PNM
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Obligasi Berkelanjutan III PNM Shelf Registration
PNM Bond III
Tahap III Tahun 2020 Phase IIII Year 2020
Seri B PT Bank Mega Tbk 4 Mei/ 30 Apr/ 5 tahun/ 9,00% idAA+* 194.900 194.900 Series B
May 4, 2020 Apr 30, 2025 years
Tahap IV Tahun 2020 Phase IV Year 2020
Seri C PT Bank Mega Tbk 4 Mei/ 4 Des/ 370 hari/ 8,75% idAA+* 292.000 292.000 Series C
May 4, 2020 Dec 4, 2025 days
Tahap V Tahun 2021 Phase V Year 2021
Seri C PT Bank Mega Tbk 18 Mar/ 17 Mar/ 5 tahun/ 8,25 idAA+* 339.200 339.200 Series C
Mar 18, 2021 Mar 17, 2026 years
Obligasi Berkelanjutan IV PNM Shelf Registration
PNM Bond IV
Tahap I Tahun 2021 Phase I Year 2021
Seri C PT Bank Mega Tbk 10 Des/ 10 Des/ 5 tahun/ 6,25% idAA+* 1.000.000 1.000.000 Series C
Dec 10, 2021 Dec 10, 2026 years
Tahap II Tahun 2022 Phase II Year 2022
Seri B PT Bank Mega Tbk 22 Apr/ 22 Apr/ 3 tahun/ 5,50% idAA+* 626.500 626.500 Series B
Apr 22, 2022 Apr 22, 2025 years
219
Page 223
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
g) PNM (lanjutan) g) PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan V PNM Shelf Registration
PNM Bond V
Tahap I Tahun 2022 Phase I Year 2022
Seri B PT Bank Mega Tbk 12 Ags/ 11 Ags/ 3 tahun/ 5,85% idAA+* 116.000 116.000 Series B
Aug 12, 2022 Aug 11, 2025 years
Tahap II Tahun 2024 Phase II Year 2024
Seri A PT Bank Mega Tbk 21 Mar/ 30 Mar/ 1 tahun/ 6,40% idAA+* - 1.335.150 Series A
Mar 21, 2024 Mar 30, 2025 years
Seri B PT Bank Mega Tbk 21 Mar/ 20 Mar/ 3 tahun/ 6,55% idAA+* 341.030 341.030 Series B
Mar 21, 2024 Mar 20, 2027 years
Medium-Term Notes III PNM PNM MTN III
Venture Capital Venture Capital
Tahun 2023 Seri A PT Bank Rakyat 18 Jan/ 25 Jan/ 3 tahun/ 10,25% idA-* 200.000 200.000 Year 2023
Indonesia Tbk Jan 18, 2023 Jan 25, 2026 years Series A
Tahun 2023 Seri B PT Bank Rakyat 21 Jul/ 25 Jan/ 3 tahun/ 10,25% idA-* 150.000 150.000 Year 2023
Indonesia Tbk Jul 21, 2023 Jan 25, 2026 years Series B
Medium-Term Notes V PNM PNM MTN V
Venture Capital Venture Capital
Tahap II Phase II
Tahun 2024 PT Bank Rakyat 18 Des/ 18 Des/ 3 tahun/ 10,00% idA-* 148.000 148.000 Year 2024
Indonesia Tbk Dec 18, 2024 Dec 18, 2027 years
Sukuk Mudharabah PNM Shelf Registration
Berkelanjutan I PNM Sukuk Mudharabah I
Tahap I Tahun 2021 Phase I Year 2021
Seri C PT Bank Mega Tbk 8 Jul/ 8 Jul/ 5 tahun/ 13,080% idAA+(sy)* 327.000 327.000 Series C
Jul 8, 2021 Jul 8, 2026 years
Tahap II Tahun 2023 Phase II Year 2023
Seri B PT Bank Mega Tbk 11 Apr/ 11 Apr/ 3 tahun/ 36,987% idAA+(sy)* 1.095.900 1.095.900 Series B
Apr 11, 2023 Apr 11, 2026 years
Tahap III Tahun 2024 Phase III Year 2024
Seri A PT Bank Mega Tbk 12 Jul/ 17 Jul/ 1 tahun/ 22,65% idAA+(sy)* 169.060 169.060 Series A
Jul 12, 2024 Jul 17, 2025 years
Seri B PT Bank Mega Tbk 12 Jul/ 12 Jul/ 3 tahun/ 47,24% idAA+(sy)* 1.330.940 1.330.940 Series B
Jul 12, 2024 Jul 12, 2027 years
Sukuk Mudharabah VI PNM PNM Sukuk
Mudharabah VI
Tahap I tahun 2024 PT Bank Syariah 22 Ags/ 2 Sep/ 1 tahun/ 25,93% idAA+(sy)* 500.000 500.000 Phase I Year 2024
Indonesia Aug 22, 2024 Sep 2, 2025 year
Tahap II tahun 2024 PT Bank Syariah 11 Okt/ 11 Okt/ 3 tahun/ 26,67% idAA+(sy)* 262.000 262.000 Phase II Year 2024
Indonesia Oct 11, 2024 Oct 11, 2027 year
Tahap III tahun 2024 PT Bank Syariah 26 Nov/ 26 Nov/ 3 tahun/ 26,67% idAA+(sy)* 110.000 110.000 Phase III Year 2024
Indonesia Nov 26, 2024 Nov 26, 2027 year
Tahap VI tahun 2024 PT Bank Syariah 24 Jul/ 29 Des/ 1 tahun/ 25,93% idAA+(sy)* 150.000 150.000 Phase VI Year 2024
Indonesia Jul 24, 2024 Dec 29, 2025 year
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo) *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
220
Page 224
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
g) PNM (lanjutan) g) PNM (continued)
Pembayaran bunga obligasi, Medium Term Bond, Medium Term Notes interest and sukuk
Notes dan bagi hasil sukuk dilakukan setiap 3 profit sharing payments are paid every 3 (three)
(tiga) bulan sejak surat berharga diterbitkan. months since those marketable securities were
issued.
PNM telah memenuhi semua pembatasan yang PNM has fulfilled all the required restrictions as
diwajibkan serta pembayaran bunga dan nilai well as the payment of interest and principal
pokok obligasi Kustodian Sentral Efek value of the bond through The Indonesia Central
Indonesia (“KSEI”). Securities Depository (“KSEI”).
Tidak ada jaminan pada penerbitan Sukuk There is no covenance in the issuance of Sukuk
Mudharabah Berkelanjutan I, Sukuk Mudharabah Berkelanjutan I, Sukuk
Mudharabah III, IV dan V. Mudharabah III, IV, and V.
Tujuan penerbitan sukuk adalah untuk The purpose of Sukuk’s issuance is to increase
tambahan modal kerja murabahah melalui murabahah working capital through Sharia
Mekaar Syariah dan UlaMM Syariah. Mekaar and Sharia UlaMM.
Obligasi berkelanjutan dan sukuk PNM yang PNM Shelf Registration Bond and Sukuk that
telah jatuh tempo telah dilunasi oleh PNM have matured respectively has been paid off by
sesuai tanggal jatuh tempo. PNM on its maturity date.
Pembatasan yang dipersyaratkan oleh Wali Restrictions required by the trustee:
Amanat untuk obligasi berkelanjutan dan sukuk:
1. Melakukan penjualan atau pengalihan aset 1. Sell or transfer the company's fixed assets
tetap perusahaan kepada pihak manapun to any party exceeding 50% of the value of
melebihi 50% dari nilai aset tetap dalam the fixed assets in the current year;
satu tahun berjalan;
2. Mengadakan penggabungan dan/atau 2. Merger and/or consolidation with another
peleburan dengan perusahaan lain baik company either directly or indirectly and
secara langsung maupun tidak langsung liquidate the Company;
dan melakukan tindakan melikuidasi
Perusahaan;
3. Melakukan akuisisi saham atau aset; 3. Acquisition of shares or assets;
4. Mengubah bidang usaha Perusahaan 4. Change the Company's line of business
kecuali atas keputusan pemerintah; except by government decision;
5. Melakukan pengakhiran perjanjian- 5. Terminate company agreements that have a
perjanjian perusahaan yang berdampak material negative impact; and
negatif secara material; dan
6. Mengurangi modal dasar, modal yang 6. Reduce authorized capital, issued capital
ditempatkan dan modal disetor. and paid-up capital.
221
Page 225
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
i) Pegadaian i) Pegadaian
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Obligasi Berkelanjutan IV Pegadaian Shelf
Pegadaian Registration Bond IV
Tahap II Tahun 2020 Phase II Year 2020
Seri C PT Bank Mega Tbk 8 Jul/ 8 Jul/ 5 tahun/ 7,95% idAAA* 142.000 142.000 Series C
Jul 8, 2020 Jul 8, 2025 years
Obligasi Berkelanjutan V Pegadaian Shelf
Pegadaian Registration Bond V
Tahap I Tahun 2022 Phase I Year 2022
Seri B PT Bank Mega Tbk 26 Apr/ 26 Apr/ 3 tahun/ 5,35% idAAA* 598.000 598.000 Series B
Apr 26, 2022 Apr 26, 2025 year
Tahap II Tahun 2022 Phase II Year 2022
Seri B PT Bank Mega Tbk 16 Ags/ 16 Ags/ 3 tahun/ 5,75% idAAA* 276.000 276.000 Series B
Aug 16, 2022 Aug 26, 2025 year
Tahap III Tahun 2023 Phase III Year 2023
Seri B PT Bank Mega Tbk 16 Jun/ 16 Jun/ 3 tahun/ 6,20% idAAA* 400.000 400.000 Series B
Jun 16, 2023 Jun 26, 2026 year
Tahap IV Tahun 2023 Phase IV Year 2023
Seri B PT Bank Mega Tbk 24 Ags/ 24 Ags/ 3 tahun/ 5,90% idAAA* 228.025 228.025 Series B
Aug 24, 2023 Aug 24, 2026 year
Tahap V Tahun 2024 Phase V Year 2024
Seri A PT Bank Mega Tbk 6 Feb/ 16 Feb/ 1 tahun/ 6,20% idAAA* - 590.615 Series A
Feb 2024 Feb 16, 2025 year
Seri B PT Bank Mega Tbk 6 Feb/ 6 Feb/ 3 tahun/ 6,20% idAAA* 201.190 201.190 Series B
Feb 2024 Feb 6, 2027 year
Obligasi Berkelanjutan VI Pegadaian Shelf
Pegadaian Registration Bond VI
Tahap I Tahun 2024 Phase I Year 2024
Seri A PT Bank Mega Tbk 5 Jul/ 15 Jul/ 1 tahun/ 6,55% idAAA* 38.360 38.360 Series A
Jul 5, 2024 Jul 15, 2025 year
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 51.115 51.115 Series B
Jul 5, 2024 Jul 5, 2027 year
Obligasi Sosial Berkelanjutan Pegadaian Shelf
I Pegadaian Registration Social
Bond I
Tahap I Tahun 2024 Phase I Year 2024
Seri A PT Bank Mega Tbk 5 Jul/ 15 Jul/ 1 tahun/ 6,55% idAAA* 30.110 30.110 Series A
Jul 5, 2024 Jul 15, 2025 year
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 30.055 30.055 Series B
Jul 5, 2024 Jul 5, 2025 years
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan I Pegadaian Registration Sukuk
Mudharabah I
Tahap II Tahun 2020 Phase II Year 2020
Seri C PT Bank Mega Tbk 8 Jul/ 8 Jul/ 5 tahun/ 7,95% idAAA* 80.500 80.500 Series C
Jul 8, 2020 Jul 8, 2025 years
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan II Pegadaian Registration Sukuk
Mudharabah II
Tahap I Tahun 2022 Phase I Year 2022
Seri B PT Bank Mega Tbk 26 Apr/ 26 Apr/ 3 tahun/ 3,60% idAAA* 320.000 320.000 Series B
Apr 26, 2022 Apr 26, 2025 years
Tahap II Tahun 2022 Phase II Year 2022
Seri B PT Bank Mega Tbk 16 Ags/ 16 Ags/ 3 tahun/ 5,75% idAAA* 245.000 245.000 Series B
Aug 16, 2022 Aug 16, 2025 years
Tahap IV Tahun 2023 PT Bank Mega Tbk 24 Ags/ 24 Ags/ 3 tahun/ 5,90% idAAA* 235.040 235.040 Phase IV
Aug 24, 2023 Aug 24, 2026 years Year 2023
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan III Pegadaian Registration Sukuk
Mudharabah III
Tahap I Tahun 2024 Phase I Year 2024
Seri A PT Bank Mega Tbk 5 Jul/ 15 Jul/ 1 tahun/ 6,55% idAAA* 50.800 50.800 Series A
Jul 5, 2024 Jul 15, 2025 year
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 18.045 18.045 Series B
Jul 5, 2024 Jul 5, 2027 years
Tahap II Tahun 2024 Phase II Year 2024
Seri A PT Bank Mega Tbk 27 Ags/ 7 Sep/ 1 tahun/ 6,65% idAAA* 808.795 808.795 Series A
Aug 27, 2024 Sep 7, 2025 year
222
Page 226
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN 24. MARKETABLE SECURITIES ISSUED (continued)
(lanjutan)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan surat berharga yang diterbitkan marketable securities issued (continued):
(lanjutan):
i) Pegadaian (lanjutan) i) Pegadaian (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Wali Amanat/ Mulai/ Jatuh Tempo/ Waktu/ Interest Rate Peringkat/ 31 Mar 2025/ 31 Des 2024/
Jenis Trustee Start Date Maturity Date Tenor per annum Rating Mar 31, 2025 Dec 31, 2024 Type
Rupiah Rupiah
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan III Pegadaian Registration Sukuk
Mudharabah III
Tahap III Tahun 2024 Phase II Year 2024
Seri A PT Bank Mega Tbk 24 Des/ 4 Jan/ 1 tahun/ 6,25% idAAA* 752.005 752.005 Series A
Dec 24, 2024 Jan 4, 2026 year
Sukuk Mudharabah Pegadaian Shelf
Berkelanjutan Sosial I Registration Social
Pegadaian Sukuk Mudharabah I
Tahap I Tahun 2024 Phase I Year 2024
Seri A PT Bank Mega Tbk 5 Jul/ 15 Jul/ 1 tahun/ 6,65% idAAA* 33.785 33.785 Series A
Jul 5, 2024 Jul 15, 2025 year
Seri B PT Bank Mega Tbk 5 Jul/ 5 Jul/ 3 tahun/ 6,65% idAAA* 100 100 Series A
Jul 5, 2024 Jul 5, 2027 years
Tahap II Tahun 2024 Phase II Year 2024
Seri A PT Bank Mega Tbk 27 Ags/ 7 Sep/ 1 tahun/ 6,65% idAAA* 1.412.910 1.412.910 Series A
Aug 27, 2024 Sep 7, 2025 year
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo) *) Based on rating issued by PT Pemeringkat Efek Indonesia (Pefindo)
Pembayaran bunga obligasi dan bagi hasil Bond interest and sukuk profit sharing payments
sukuk dilakukan setiap 3 (tiga) bulan sejak surat are paid every 3 (three) months since those
berharga diterbitkan. marketable securities were issued.
Pegadaian telah memenuhi semua Pegadaian has fulfilled all the required
pembatasan yang diwajibkan serta restrictions as well as the payment of interest
pembayaran bunga dan nilai pokok obligasi and principal value of the bond through The
melalui Kustodian Sentral Efek Indonesia Indonesia Central Securities Depository
(‘‘KSEI‘‘). (“KSEI”).
Obligasi Berkelanjutan dan sukuk Pegadaian Pegadaian Shelf Registration Bond and Sukuk
yang telah jatuh tempo telah dilunasi oleh that have matured respectively has been paid off
Pegadaian sesuai tanggal jatuh tempo. by Pegadaian on its maturity date.
25. PINJAMAN YANG DITERIMA 25. FUND BORROWINGS
Pinjaman yang diterima terdiri atas: Fund borrowings consist of:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Pinjaman likuiditas 14.285 14.285 Liquidity borrowing
Pinjaman lainnya 5.607 5.607 Other borrowings
Pinjaman lainnya 51.498.873 41.171.174 Other borrowings
51.518.765 41.191.066
223
Page 227
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Pinjaman yang diterima terdiri atas (lanjutan): Fund borrowings consist of (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Mata uang asing Foreign currency
Pinjaman sindikasi social dan club loan Syndicated Borrowing -
setelah dikurangi biaya transaksi Social and club loan
yang belum diamortisasi 13.174.391 12.736.122 net of unamortized
Pinjaman sustainability-linked loan Sustainability-linked loan borrowing
setelah dikurangi biaya transaksi net of unamortized
yang belum diamortisasi 13.116.407 12.797.756 transaction cost
Pinjaman sindikasi club loan Syndicated Borrowing - Club loan
setelah dikurangi biaya transaksi net of unamortized
yang belum diamortisasi 4.958.298 4.818.188 transaction cost
Pinjaman dari BNP Paribas Borrowing from BNP Paribas
setelah dikurangi biaya transaksi net of unamortized
yang belum diamortisasi - 64.233 transaction cost
Pinjaman lainnya 21.168.635 19.606.152 Other Borrowings
52.417.731 50.022.451
103.936.496 91.213.517
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Pinjaman dari Borrowing from
PT Bank Mandiri (Persero) Tbk 17.227.167 20.145.401 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 10.315.473 7.822.181 (Persero) Tbk
Pusat Investasi Pemerintah 6.449.941 7.399.922 Government Investment Center
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 216.204 317.801 (Persero)
PT Bank Syariah Indonesia Tbk 158.949 955.477 PT Bank Syariah Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 100.000 - (Persero) Tbk
PT Bank Hibank Indonesia 381 505 PT Bank Hibank Indonesia
PT Danareksa Finance - 25.000 PT Danareksa Finance
34.468.115 36.666.287
Total 138.404.611 127.879.804 Total
Klasifikasi jangka waktu pinjaman yang diterima The classification of fund borrowing based on their
berdasarkan sisa umur sampai dengan saat jatuh remaining periods until maturity is as follows:
tempo adalah sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
≤ 1 bulan 33.842.047 26.144.310 ≤ 1 months
> 1 bulan - 3 bulan 4.171.229 3.674.249 > 1 month - 3 months
> 3 bulan - 1 tahun 4.160.870 2.578.442 > 3 months - 1 year
> 1 tahun - 5 tahun 9.339.012 8.788.458 > 1 year - 5 years
> 5 tahun 5.607 5.607 > 5 years
51.518.765 41.191.066
224
Page 228
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Klasifikasi jangka waktu pinjaman yang diterima The classification of fund borrowing based on their
berdasarkan sisa umur sampai dengan saat jatuh remaining periods until maturity is as follows
tempo adalah sebagai berikut (lanjutan): (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Mata uang asing Foreign currency
≤ 1 bulan 4.271.121 5.363.602 ≤ 1 months
> 1 bulan - 3 bulan 11.215.289 8.755.533 > 1 month - 3 months
> 3 bulan - 1 tahun 12.233.663 11.794.546 > 3 months - 1 year
> 1 tahun - 5 tahun 24.697.658 24.108.770 > 1 year - 5 years
52.417.731 50.022.451
103.936.496 91.213.517
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
≤ 1 bulan 19.869.398 20.422.680 ≤ 1 months
> 1 bulan - 3 bulan 5.560.706 3.755.919 > 1 months - 3 months
> 3 bulan - 1 tahun 2.918.424 5.771.248 > 3 month - 1 year
> 1 tahun - 5 tahun 6.106.226 6.702.818 > 1 year - 5 years
> 5 tahun 13.361 13.622 > 5 years
34.468.115 36.666.287
Total 138.404.611 127.879.804 Total
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima: fund borrowings:
Pinjaman lainnya Other borrowings
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Lainnya 5.607 5.607 Others
Lainnya Others
PT Bank Central Asia Tbk 25.232.975 16.435.265 PT Bank Central Asia Tbk
PT Bank SMBC Indonesia Tbk 3.020.000 1.300.000 PT Bank SMBC Indonesia Tbk
PT Bank Permata Tbk 2.845.000 3.789.996 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk - PT Bank CIMB Niaga Tbk -
unit usaha syariah 2.750.000 - unit usaha syariah
PT Bank Danamon Indonesia Tbk 2.013.785 504.008 PT Bank Danamon Indonesia Tbk
PT Bank HSBC Indonesia 1.494.100 1.227.001 PT Bank HSBC Indonesia
PT Bank DKI 1.438.083 1.768.970 PT Bank DKI
PT Bank CIMB Niaga Tbk 1.230.291 3.768.454 PT Bank CIMB Niaga Tbk
PT Bank UOB Indonesia 1.050.000 950.000 PT Bank UOB Indonesia
PT Bank Pan Indonesia Tbk 801.676 1.205.027 PT Bank Pan Indonesia Tbk
PT Bank DBS 800.000 1.000.000 PT Bank DBS
PT Bank BNP Paribas 800.000 600.000 PT Bank BNP Paribas
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Tengah 694.186 462.856 Kalimantan Tengah
PT Bank of India Indonesia Tbk 693.634 756.028 PT Bank of India Indonesia Tbk
PT Bank ICBC Indonesia 599.990 399.988 PT Bank ICBC Indonesia
225
Page 229
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
Pinjaman lainnya (lanjutan) Other borrowings (continued)
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Lainnya Others
Citibank N.A. 650.000 350.000 Citibank N.A
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Daerah Istimewa Yogyakarta 539.088 497.450 Daerah Istimewa Yogyakarta
Bank Mizuho 500.000 300.000 Bank Mizuho
PT Bank Danamon Indonesia - PT Bank Danamon Indonesia -
unit usaha syariah 500.000 - unit usaha syariah
PT Bank SBI Indonesia 399.971 399.968 PT Bank SBI Indonesia
PT BPD Bali 391.247 - PT BPD Bali
PT Bank of China 350.000 350.000 PT Bank of China
PT Bank QNB Indonesia Tbk 350.000 350.000 PT Bank QNB Indonesia Tbk
PT Bank Maybank Indonesia Tbk 276.722 2.026.025 PT Bank Maybank Indonesia Tbk
PT Bank Maspion Indonesia Tbk 275.000 275.000 PT Bank Maspion Indonesia Tbk
PT Bank Shinhan Indonesia 262.225 280.935 PT Bank Shinhan Indonesia
PT OCBC NISP Tbk 250.000 35.000 PT OCBC NISP Tbk
PT Bank Resona Perdania 249.789 249.755 PT Bank Resona Perdania
PT Bank Panin Dubai Syariah Tbk 228.770 264.687 PT Bank Panin Dubai Syariah Tbk
PT Bank China Construction Bank PT Bank China Construction Bank
Indonesia Tbk 199.307 257.544 Indonesia Tbk
PT Bank Victoria International Tbk 175.710 228.223 PT Bank Victoria International Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 166.667 416.667 Jawa Barat dan Banten Tbk
PT Bank National Nobu Tbk 100.000 - PT Bank National Nobu Tbk
PT Bank IBK Indonesia Tbk 83.593 123.013 PT Bank IBK Indonesia Tbk
PT Bank Oke Indonesia Tbk 40.807 85.549 PT Bank Oke Indonesia Tbk
PT Bank Aceh Syariah 27.452 28.995 PT Bank Aceh Syariah
PT Bank BCA Syariah 18.180 74.874 PT Bank BCA Syariah
Lembaga Pengelola Dana Bergulir 625 1.563 Lembaga Pengelola Dana Bergulir
The Bank of Tokyo Mitsubishi UFJ - 350.000 The Bank of Tokyo Mitsubishi UFJ
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Selatan - 48.032 Kalimantan Selatan
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat - 10.301 Sulawesi Barat
51.498.873 41.171.174
51.504.480 41.176.781
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
MUFG Bank Ltd. 294.000.000 4.868.640 445.000.000 7.162.275 MUFG Bank Ltd.
PT Bank HSBC Indonesia 200.000.000 3.312.000 200.000.000 3.219.000 PT Bank HSBC Indonesia
OCBC Ltd, 200.000.000 3.312.000 50.000.000 804.750 OCBC Ltd
Standard Chartered Bank, Jakarta 150.000.000 2.484.000 110.000.000 1.770.450 Standard Chartered Bank, Jakarta
The Bank of New York Mellon The Bank of New York Mellon
Corporation 130.000.000 2.152.800 120.000.000 1.931.400 Corporation
CTBC Bank Co, Ltd, 114.908.454 1.902.884 81.276.048 1.308.138 CTBC Bank Co. Ltd
United Overseas Bank Limited 100.000.000 1.656.000 75.789.251 1.219.828 United Overseas Bank Limited
Mashreq Bank - 30.000.000 482.850 Mashreq Bank
PT Bank Danamon Indonesia Tbk 4.609.662 76.336 24.067.847 387.372 PT Bank Danamon Indonesia Tbk
Asian Development Bank 283.696 4.698 284.374 4.577 Asian Development Bank
19.769.358 18.290.640
226
Page 230
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
Pinjaman lainnya (lanjutan) Other borrowings (continued)
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Mata uang asing Foreign currency
Euro Eropa European Euro
Emirates NBD 43.500.025 775.396 43.500.000 728.978 Emirates NBD
PT Bank HSBC Indonesia 34.999.973 623.881 35.000.000 586.534 PT Bank HSBC Indonesia
1.399.277 1.315.512
21.168.659 19.606.152
Total 72.673.115 60.782.933 Total
a) Pinjaman dari Bank Indonesia a) Borrowing from Bank Indonesia
Pinjaman likuiditas Liquidity borrowing
Pinjaman ini merupakan fasilitas kredit yang This borrowing represents loan facilities
diperoleh dari Bank Indonesia untuk obtained from Bank Indonesia that are
dipinjamkan kembali kepada debitur-debitur channeled back to BRI’s debtors for the
BRI antara lain untuk keperluan Kredit purposes of Investment Loans, Primary
Investasi, Kredit Koperasi Primer untuk Cooperative Loans for Sugar Cane Farmer
Anggota Tebu Rakyat, Pinjaman untuk BULOG Members, BULOG and Village Cooperative
dan KUD, Kredit Modal Kerja Permanen, Units Loans, Permanent Working Capital Loans,
Pupuk, dan lain-lain. Fertilizers and others.
Tingkat suku bunga rata-rata untuk periode tiga The average interest rates are 0.02% for the
bulan yang berakhir pada tanggal-tanggal three-month period ended March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 masing- December 31, 2024.
masing adalah sebesar 0,02%.
b) Pinjaman sindikasi club loan b) Syndicated borrowing - club loan
Pada tanggal 14 Oktober 2020, telah dilakukan On October 14, 2020, a withdrawal has been
penarikan untuk sisa fasilitas pinjaman sindikasi made for the remaining syndicated loan facility in
berupa club loan sebesar ASD300.000.000 the form of a club loan amounting to
(nilai penuh) yang difasilitasi oleh Citicorp USD300,000,000 (full amount) facilitated by
International Limited (agent), sebagai berikut: Citicorp International Limited (agent), as follows:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Club loan China Development 14 Okt/ 7 Ags/ 60 bulan/ SOFR (3 bulanan) ASD/ USD 150.000.000 Club loan
Bank Oct 14, 2020 Aug 7, 2025 months + marjin tertentu/
SOFR (3 months)
+ certain margin
Club loan CTBC Bank Co.,Ltd 14 Okt/ 7 Ags/ 60 bulan/ SOFR (3 bulanan) ASD/ USD 25.000.000 Club loan
Oct 14, 2020 Aug 7, 2025 months + marjin tertentu
SOFR (3 months)
+ certain margin
227
Page 231
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
b) Pinjaman sindikasi club loan (lanjutan) b) Syndicated borrowing - club loan (continued)
Pada tanggal 14 Oktober 2020, telah dilakukan On October 14, 2020, a withdrawal has been
penarikan untuk sisa fasilitas pinjaman sindikasi made for the remaining syndicated loan facility in
berupa club loan sebesar ASD300.000.000 the form of a club loan amounting to
(nilai penuh) yang difasilitasi oleh Citicorp USD300,000,000 (full amount) facilitated by
International Limited (agent), sebagai berikut Citicorp International Limited (agent), as follows
(lanjutan): (continued):
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Club loan MUFG Bank Ltd 14 Okt/ 7 Ags/ 60 bulan/ SOFR (3 bulanan) ASD/ USD 20.000.000 Club loan
Singapore Oct 14, 2020 Aug 7, 2025 months + marjin tertentu
SOFR (3 months)
+ certain margin
Club loan Standard Chartered 14 Okt/ 7 Ags/ 60 bulan/ SOFR (3 bulanan) ASD/ USD 50.000.000 Club loan
Bank (Singapore) Oct 14, 2020 Aug 7, 2025 months + marjin tertentu/
SOFR (3 months)
+ certain margin
Club loan Sumitomo Mitsui 14 Okt/ 7 Ags/ 60 bulan/ SOFR (3 bulanan) ASD/ USD 50.000.000 Club loan
Banking Corporation Oct 14, 2020 Aug 7, 2025 months + marjin tertentu/
Singapore SOFR (3 months)
+ certain margin
Club loan United Overseas 14 Okt/ 7 Ags/ 60 bulan/ SOFR (3 bulanan) ASD/ USD 5.000.000 Club loan
Bank Limited Oct 14, 2020 Aug 7, 2025 months + marjin tertentu/
SOFR (3 months)
+ certain margin __________
300.000.000
Persyaratan-persyaratan penting (financial The financial covenants in this borrowing
covenants) dalam perjanjian pinjaman ini antara agreement, among others, are maintaining the
lain menjaga rasio keuangan sebagai berikut: financial ratios as follows:
Nilai Capital Adequacy Ratio (CAR) Minimum Capital Adequacy Ratio (CAR) of
minimum 9%. 9%.
Rasio Non-Performing Loan (NPL) Maximum Non-Performing Loan (NPL) ratio
maksimum 5%. of 5%.
Mematuhi setiap rasio keuangan yang Any other applicable financial ratios
berlaku lainnya yang ditetapkan oleh imposed by Bank Indonesia and OJK from
Bank Indonesia dan OJK dari waktu ke time to time.
waktu.
c) Pinjaman dari BNP Paribas c) Borrowing from BNP Paribas
Pada tanggal 7 Juni 2016, BRI telah On June 7, 2016, BRI signed a loan facility
menandatangani perjanjian fasilitas pinjaman agreement with BNP Paribas under the Export
dari BNP Paribas dengan skema Export Credit Credit Financing (ECF) scheme to finance the
Financing (ECF) untuk membiayai komponen BRIsat components and launch services carried
dan jasa peluncuran BRIsat yang dilakukan out by Arianespace France. This borrowing
oleh Arianespace Perancis. Pinjaman ini terdiri consists of 2 (two) facilities, which are:
dari 2 (dua) fasilitas, yaitu:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Tranche Banque Publique BNP Paribas 7 Jun/ 3 Feb/ 103 bulan/ SOFR (6 bulanan) ASD/ USD 49.961.501,23 Tranche Banque Publique
d’Investissement Jun 7, 2016 Feb 3, 2025 months + marjin tertentu/ d’Investissement
SOFR (6 months)
+ certain margin
Tranche Hermes BNP Paribas 7 Jun/ 3 Feb/ 103 bulan/ SOFR (6 bulanan) ASD/ USD 9.901.308,77 Tranche Hermes
Jun 7, 2016 Feb 3, 2025 months + marjin tertentu/
SOFR (6 months)
+ certain margin
59.862.810,00
228
Page 232
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
c) Pinjaman dari BNP Paribas (lanjutan) c) Borrowing from BNP Paribas (continued)
Angsuran pokok dibayarkan setiap 6 (enam) The principal installments are paid every 6 (six)
bulan bersamaan dengan pembayaran bunga. months along with interest payments. For the
Untuk fasilitas Tranche BPI, angsuran pokok BPI Tranche facility, the principal installments
pertama kali mulai dibayarkan pada tanggal 5 amounting to USD3,330,767 (full amount) are
Februari 2018 sebesar ASD3.330.767 (nilai paid starting from February 5, 2018 until
penuh) sampai dengan jatuh tempo. maturity. For Hermes Tranche facility, the
Sedangkan untuk fasilitas Tranche Hermes, principal installments amounting to USD660,087
angsuran pokok pertama kali mulai dibayarkan (full amount) are paid starting from February 5,
pada tanggal 5 Februari 2018 sebesar 2018 until maturity. BRI does not provide any
ASD660.087 (nilai penuh) sampai dengan jatuh collateral for these borrowings.
tempo. BRI tidak memberikan jaminan apapun
atas pinjaman ini.
Persyaratan-persyaratan penting dalam The financial covenants in this borrowing
perjanjian pinjaman ini antara lain menjaga agreement, among others, are maintaining the
rasio keuangan sebagai berikut: financial ratios as follows:
Nilai Capital Adequacy Ratio (CAR) Minimum Capital Adequacy Ratio (CAR) of
minimum 9%. 9%.
Rasio Non-Performing Loan (NPL) Maximum Non-Performing Loan (NPL) ratio
maksimum 5%. of 5%.
Mematuhi setiap rasio keuangan yang Any other applicable financial ratios
berlaku lainnya yang ditetapkan oleh imposed by Bank Indonesia and OJK from
Bank Indonesia dan OJK dari waktu ke time to time.
waktu.
d) Pinjaman sindikasi Sustainability - Linked Loan d) Syndicated Borrowing - Sustainability Linked
Loan
Pada tanggal 30 Agustus 2022, BRI On August 30, 2022, BRI received a syndicated
mendapatkan fasilitas pinjaman sindikasi loan facility in the form of a Sustainability-linked
berupa Sustainability-linked Loan dengan total Loan with a total loan of USD1,000,000,000 (full
pinjaman sebesar ASD1.000.000.000 (nilai amount). This loan is facilitated by PT Bank
penuh). Pinjaman ini difasilitasi oleh PT Bank HSBC Indonesia (agent), the withdrawals that
HSBC Indonesia (agent), penarikan yang telah have been made are divided into:
dilakukan terbagi atas:
a. Fasilitas A sebesar ASD200.000.000 (nilai a. Facility A amounted to USD200,000,000
penuh), dengan suku bunga Compounded (full amount), with interest at Compounded
SOFR ditambah marjin tertentu per tahun. SOFR plus a certain margin per year. The
Jangka waktu pinjaman selama 12 (dua loan term is 12 (twelve) months from
belas) bulan sejak tanggal 15 September September 15, 2022 and mature on
2022 dan telah jatuh tempo pada tanggal September 15, 2023.
15 September 2023.
229
Page 233
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman sindikasi Sustainability - Linked Loan d) Syndicated Borrowing - Sustainability Linked
(lanjutan) Loan (continued)
b. Fasilitas B sebesar ASD300.000.000 (nilai b. Facility B amounted to USD300,000,000
penuh), dengan suku bunga Compounded (full amount), with interest at Compounded
SOFR ditambah marjin tertentu per tahun. SOFR plus a certain margin per year. The
Jangka waktu pinjaman selama 36 (tiga loan term is 36 (thirty six) months from
puluh enam) bulan sejak tanggal 15 September 15, 2022 and will mature on
September 2022 dan akan jatuh tempo September 15, 2025. The participating
pada tanggal 15 September 2025. Bank banks for this loan are:
yang ikut berpartisipasi dalam pinjaman ini
adalah:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Sustainability-linked loan CTBC Bank Co.,Ltd 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas B Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
SOFR
+ certain margin
Sustainability-linked loan DBS Bank Ltd 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas B Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
SOFR
+ certain margin
Sustainability-linked loan The Hongkong and 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas B Shanghai Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
Banking Co.,Ltd SOFR
+ certain margin
Sustainability-linked loan The Korea 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 30.000.000 Sustainability-linked loan
Fasilitas B Development Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
Bank Singapore SOFR
+ certain margin
Sustainability-linked loan The Korea 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 10.000.000 Sustainability-linked loan
Fasilitas B Development Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
Bank Tokyo SOFR
+ certain margin
Sustainability-linked loan MUFG Bank Ltd 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas B Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
SOFR
+ certain margin
Sustainability-linked loan Oversea Chinese 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas B Banking Co Ltd Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
SOFR
+ certain margin
Sustainability-linked loan Standard Chartered 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 20.000.000 Sustainability-linked loan
Fasilitas B Bank (Singapore) Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
Limited SOFR
+ certain margin
Sustainability-linked loan United Overseas 15 Sep/ 15 Sep/ 36 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas B Bank Limited Sep 15, 2022 Sep 15, 2025 months + marjin tertentu/ B Facility
SOFR
+ certain margin ___________
300.000.000
230
Page 234
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman sindikasi Sustainability - Linked Loan d) Syndicated Borrowing - Sustainability Linked
(lanjutan) Loan (continued)
c. Fasilitas C sebesar ASD500.000.000 (nilai c. Facility C amounted to USD500,000,000
penuh) dengan suku bunga Compounded (full amount), with interest at Compounded
SOFR ditambah marjin tertentu per tahun. SOFR plus a certain margin per year. The
Jangka waktu pinjaman selama 48 bulan loan has a term of 48 months from
sejak tanggal 30 Desember 2022 dan akan December 30, 2022 and will mature on
jatuh tempo pada tanggal 15 September September 15, 2026. The participating
2026. Bank yang ikut berpartisipasi dalam banks for this loan are:
pinjaman ini adalah:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Sustainability-linked loan BNP Paribas 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 90.000.000 Sustainability-linked loan
Fasilitas C Singapura Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan CTBC Bank 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C Co.,Ltd Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan DBS Bank 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C Co.,Ltd Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan The Hongkong 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C and Shanghai Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Banking Co Ltd SOFR
+ certain margin
Sustainability-linked loan The Korea 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 30.000.000 Sustainability-linked loan
Fasilitas C Development Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Bank Singapore SOFR
+ certain margin
Sustainability-linked loan The Korea 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 10.000.000 Sustainability-linked loan
Fasilitas C Development Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Bank Tokyo SOFR
+ certain margin
Sustainability-linked loan PT Bank Mizuho 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 80.000.000 Sustainability-linked loan
Fasilitas C Indonesia Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan MUFG Bank Ltd 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C Jakarta Branch Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan The Bank OCBC 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 40.000.000 Sustainability-linked loan
Fasilitas C NISP Tbk Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin
Sustainability-linked loan Standard Chartered 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 80.000.000 Sustainability-linked loan
Fasilitas C Bank (Singapore) Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
Limited SOFR
+ certain margin
Sustainability-linked loan United Overseas 30 Des/ 15 Sep/ 48 bulan/ SOFR ASD/ USD 10.000.000 Sustainability-linked loan
Fasilitas C Bank Limited Dec 30, 2022 Sep 15, 2026 months + marjin tertentu/ C Facility
SOFR
+ certain margin ___________
500.000.000
231
Page 235
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
d) Pinjaman sindikasi Sustainability - Linked Loan d) Syndicated Borrowing - Sustainability Linked
(lanjutan) Loan (continued)
Persyaratan-persyaratan penting dalam The financial covenants in this borrowing
perjanjian pinjaman ini antara lain menjaga agreement, among others, are maintaining the
rasio keuangan sebagai berikut : financial ratios as follows:
Nilai Capital Adequacy Ratio (CAR) Minimum Capital Adequacy Ratio (CAR) of
minimum 9%. 9%.
Rasio Non-Performing Loan (NPL) Maximum Non-Performing Loan (NPL) ratio
maksimum 5%. of 5%.
Mematuhi setiap rasio keuangan yang Any other applicable financial ratios
berlaku lainnya yang ditetapkan oleh imposed by Bank Indonesia and OJK from
Bank Indonesia dan OJK dari waktu ke time to time.
waktu.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, BRI telah memenuhi BRI has fulfilled the important requirements
persyaratan penting, dalam perjanjian pinjaman outlined in the fund borrowing agreements.
yang diterima.
e) Pinjaman sindikasi Social dan Club Loan e) Syndicated Borrowing - Social and Club Loan
a. Fasilitas A sebesar ASD800.000.000 (nilai a. Facility A amounted to USD800,000,000
penuh) dengan suku bunga Term SOFR 3 (full amount), with interest at Term SOFR 3
bulan ditambah marjin tertentu per tahun. months plus a certain margin per year. The
Jangka waktu pinjaman selama 36 bulan loan has a term of 36 months from August 6,
sejak tanggal 6 Agustus 2024 dan akan 2024 and will mature on July 27, 2027. The
jatuh tempo pada tanggal 27 Juli 2027. participating banks for this loan are:
Bank yang ikut berpartisipasi dalam
pinjaman ini adalah:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Social loan ANZ Banking 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 17.500.000 Social loan
Fasilitas A Group Ltd Aug 6, 2024 Jul 27 2027 months + marjin tertentu/ A Facility
Singapore TSOFR
+ certain margin
Social loan PT Bank ANZ 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 62.500.000 Social loan
Fasilitas A Indonesia Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social loan Bank of China 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 39.000.000 Social loan
Fasilitas A Co.,Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social loan Bank of China 6 Ags/ 27 Jul / 36 bulan/ TSOFR ASD/ USD 25.000.000 Social loan
Fasilitas A Co.,Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Indonesia TSOFR
+ certain margin
Social loan Bank of China 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 40.000.000 Social loan
Fasilitas A Co.,Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Singapore TSOFR
+ certain margin
Social loan Citibank N.A. 6 Ags/ 27 Jul / 36 bulan/ TSOFR ASD/ USD 60.000.000 Social loan
Fasilitas A Indonesia Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
232
Page 236
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman sindikasi Social dan Club Loan e) Syndicated Borrowing - Social and Club Loan
(lanjutan) (continued)
a. Fasilitas A sebesar ASD800.000.000 (nilai a. Facility A amounted to USD800,000,000
penuh) dengan suku bunga Term SOFR 3 (full amount), with interest at Term SOFR 3
bulan ditambah marjin tertentu per tahun. months plus a certain margin per year. The
Jangka waktu pinjaman selama 36 bulan loan has a term of 36 months from August 6,
sejak tanggal 6 Agustus 2024 dan akan 2024 and will mature on July 27, 2027. The
jatuh tempo pada tanggal 27 Juli 2027. participating banks for this loan are
Bank yang ikut berpartisipasi dalam (continued):
pinjaman ini adalah (lanjutan):
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Social loan Citibank N.A. 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 20.000.000 Social loan
Fasilitas A Singapore Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social loan CTBC Bank 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 80.000.000 Social loan
Fasilitas A Co., Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social loan Development 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 80.000.000 Social loan
Fasilitas A Bank Singapore Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Bank Ltd TSOFR
+ certain margin
Social loan The Hongkong and 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 80.000.000 Social loan
Fasilitas A Shanghai Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Banking Co.,Ltd TSOFR
Singapore + certain margin
Social loan PT Bank Mizuho 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 80.000.000 Social loan
Fasilitas A Indonesia Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social loan Overseas-Chinese 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 71.000.000 Social loan
Fasilitas A Banking Co., Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin
Social loan PT Bank OCBC 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 25.000.000 Social loan
Fasilitas A NISP Tbk Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
Indonesia TSOFR
+ certain margin
Social loan United Overseas 6 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 120.000.000 Social loan
Fasilitas A Bank Co., Ltd Aug 6, 2024 Jul 27, 2027 months + marjin tertentu/ A Facility
TSOFR
+ certain margin ___________
800.000.000
233
Page 237
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman sindikasi Social dan Club Loan e) Syndicated Borrowing - Social and Club Loan
(lanjutan) (continued)
a. Fasilitas B sebesar ASD200.000.000 (nilai a. Facility B amounted to USD200,000,000
penuh) dengan suku bunga Term SOFR 3 (full amount), with interest at Term SOFR 3
bulan ditambah marjin tertentu per tahun. months plus a certain margin per year. The
Jangka waktu pinjaman selama 36 bulan loan has a term of 36 months from August
sejak tanggal 22 Agustus 2024 dan akan 22, 2024 and will mature on July 27, 2027.
jatuh tempo pada tanggal 27 Juli 2027. The participating banks for this loan are:
Bank yang ikut berpartisipasi dalam
pinjaman ini adalah:
Valuta asing
Tingkat Bunga (nilai penuh)/
Tanggal Tanggal Jangka per tahun/ Foreign
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ currency
Jenis Lender Deal Date Maturity Date Tenor per annum Currency (full amount) Type
Social loan ANZ Banking 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 20.000.000 Social loan
Fasilitas B Group Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Singapore TSOFR
+ certain margin
Social loan Bank of China 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 16.000.000 Social loan
Fasilitas B Co.,Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social loan Bank of China 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 10.000.000 Social loan
Fasilitas B Co.,Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Singapore TSOFR
+ certain margin
Social loan Citibank N.A. 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 20.000.000 Social loan
Fasilitas B Singapore Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social loan CTBC Bank 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 20.000.000 Social loan
Fasilitas B Co., Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social loan Development 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 20.000.000 Social loan
Fasilitas B Bank Singapore Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Bank Ltd TSOFR
+ certain margin
Social loan The Hongkong and 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 20.000.000 Social loan
Fasilitas B Shanghai Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Banking Co.,Ltd TSOFR
Singapore + certain margin
Social loan Mizuho Bank 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 20.000.000 Social loan
Fasilitas B Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
Singapore TSOFR
+ certain margin
Social loan Overseas-Chinese 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 24.000.000 Social loan
Fasilitas B Banking Co., Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin
Social loan United Overseas 22 Ags/ 27 Jul/ 36 bulan/ TSOFR ASD/ USD 30.000.000 Social loan
Fasilitas B Bank Co., Ltd Aug 22, 2024 Jul 27, 2027 months + marjin tertentu/ B Facility
TSOFR
+ certain margin ___________
200.000.000
234
Page 238
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
e) Pinjaman sindikasi Social dan Club Loan e) Syndicated Borrowing - Social and Club Loan
(lanjutan) (continued)
Persyaratan-persyaratan penting dalam The financial covenants in this borrowing
perjanjian pinjaman ini antara lain menjaga agreement, among others, are maintaining the
rasio keuangan sebagai berikut : financial ratios as follows:
Nilai Capital Adequacy Ratio (CAR) Minimum Capital Adequacy Ratio (CAR) of
minimum 9%. 9%.
Rasio Non-Performing Loan (NPL) Maximum Non-Performing Loan (NPL) ratio
maksimum 5%. of 5%.
Mematuhi setiap rasio keuangan yang Any other applicable financial ratios
berlaku lainnya yang ditetapkan oleh imposed by Bank Indonesia and OJK from
Bank Indonesia dan OJK dari waktu ke time to time.
waktu.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, BRI telah memenuhi BRI has fulfilled the important requirements
persyaratan penting, dalam perjanjian pinjaman outlined in the fund borrowing agreements.
yang diterima.
f) Pinjaman Diterima Pegadaian f) Fund Borrowings – Pegadaian
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT Bank Mandiri 14 Mei/ 13 Mei/ 12 bulan/ 6,50 IDR 59.586 WCC Facility
(Persero) Tbk May 14, 2024 May 13, 2025 months
Fasilitas Pinjaman PT Bank Mandiri 27 Mar/ 8 Apr/ 12 hari/ 6.20 IDR 3.000.000 Short term loan-facility
Jangka Pendek (Persero) Tbk Mar 27, 2025 Apr 8, 2025 days
Fasilitas Pinjaman PT Bank Mandiri 27 Mar/ 8 Apr/ 12 hari/ 6,40 IDR 13.689.000 Short term loan-facility
Jangka Pendek (Persero) Tbk Mar 27, 2024 Apr 8, 2025 days
Fasilitas Pinjaman PT Bank Mandiri 27 Des/ 11 Apr/ 21 hari/ 6,40 IDR 71.500 Short term loan-facility
Jangka Pendek (Persero) Tbk Dec 27, 2024 Apr 11, 2025 days
Fasilitas KMK PT Bank Negara 10 Des/ 10 Des / 12 bulan/ 6,20 IDR 882.473 WCC Facility
Indonesia Dec 10, 2024 Dec 10, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 09 Des/ 08 Apr/ 4 bulan/ 6,15 IDR 250.000 Short term loan-facility
Jangka Pendek Indonesia Dec 09, 2024 Apr 08, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 13 Des/ 11 Apr/ 4 bulan/ 6,15 IDR 750.000 Short term loan-facility
Jangka Pendek Indonesia Dec 13, 2024 Apr 11, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 20 Des/ 16 Apr/ 4 bulan/ 5,85 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Dec 20, 2024 Apr 16, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 23 Des/ 22 Apr/ 4 bulan/ 5,85 IDR 1.000.000 Short term loan-facility
Jangka Pendek Indonesia Dec 23, 2024 Apr 22, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 24 Des/ 23 Apr/ 4 bulan/ 5,85 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Dec 24, 2024 Apr 23, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 31 Des/ 30 Apr/ 4 bulan/ 5,85 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Dec 31, 2024 Apr 30, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 02 Jan/ 02 Mei/ 4 bulan/ 6,00 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Jan 02, 2025 May 02, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 07 Jan/ 07 Mei/ 4 bulan/ 6,00 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Jan 07, 2025 May 07, 2025 months
(Persero) Tbk
235
Page 239
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
f) Pinjaman Diterima Pegadaian (lanjutan) f) Fund Borrowings – Pegadaian (lanjutan)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank Negara 08 Jan/ 08 Mei/ 4 bulan/ 6,00 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Jan 08, 2025 May 08, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 09 Jan/ 09 Mei/ 4 bulan/ 6,00 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Jan 09, 2025 May 09, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 14 Mar/ 04 Jun/ 3 bulan/ 6,20 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Mar 14, 2025 Jun 04, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 14 Mar/ 05 Jun/ 3 bulan/ 6,20 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Mar 14, 2025 Jun 05, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 14 Mar/ 09 Jun/ 3 bulan/ 6,20 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Mar 14, 2025 Jun 09, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 14 Mar/ 10 Jun/ 3 bulan/ 6,20 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Mar 14, 2025 Jun 10, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 14 Mar/ 11 Jun/ 3 bulan/ 6,20 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Mar 14, 2025 Jun 11, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 14 Mar/ 12 Jun/ 3 bulan/ 6,20 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Mar 14, 2025 Jun 12, 2025 months
(Persero) Tbk
Fasilitas Pinjaman PT Bank Negara 17 Mar/ 13 Jun/ 3 bulan/ 6,20 IDR 600.000 Short term loan-facility
Jangka Pendek Indonesia Mar 17, 2025 Jun 13, 2025 months
(Persero) Tbk
Fasilitas KMK PT Bank Central 26 Jan/ 26 Jan/ 12 bulan/ 6,90 IDR 19.934 WCC Facility
Asia Tbk Jan 26, 2025 Jan 26, 2026 months
Fasilitas Pinjaman PT Bank Central 25 Mar/ 9 Apr/ 15 Hari/ 6,40 IDR 3.600.000 Short term loan-facility
Jangka Pendek Asia Tbk Mar 25, 2024 Apr 9, 2025 days
Fasilitas Pinjaman PT Bank Central 25 Mar/ 9 Apr/ 15 Hari/ 6,50 IDR 900.000 Short term loan-facility
Jangka Pendek Asia Tbk Mar 25, 2024 Apr 9, 2025 days
Fasilitas Pinjaman PT Bank Central 26 Mar/ 9 Apr/ 14 Hari/ 6,40 IDR 3.450.000 Short term loan-facility
Jangka Pendek Asia Tbk Mar 26, 2024 Apr 9, 2025 days
Fasilitas Pinjaman PT Bank Central 26 Mar/ 9 Apr/ 14 Hari/ 6,65 IDR 1.700.000 Short term loan-facility
Jangka Pendek Asia Tbk Mar 26, 2024 Apr 9, 2025 days
Fasilitas Pinjaman PT Bank Central 27 Mar/ 10 Apr/ 14 Hari/ 6,40 IDR 6.950.000 Short term loan-facility
Jangka Pendek Asia Tbk Mar 27, 2024 Apr 10, 2025 days
Fasilitas Pinjaman PT Bank Central 27 Mar/ 10 Apr/ 14 Hari/ 6,50 IDR 2.100.000 Short term loan-facility
Jangka Pendek Asia Tbk Mar 27, 2024 Apr 10, 2025 days
Fasilitas Pinjaman PT Bank Central 12 Mar/ 9 Apr/ 14 Hari/ 6,45 IDR 50.000 Short term loan-facility
Jangka Pendek Asia Tbk Mar 12 2025 Apr 9, 2025 days
Fasilitas Pinjaman PT Bank ICBC 14 Feb/ 12 Mei/ 3 bulan/ 6,00 IDR 400.000 Short term loan-facility
Jangka Pendek Indonesia Feb 14, 2025 Mei 12, 2025 months
Fasilitas Pinjaman PT Bank UOB 21 Mar/ 21 Apr/ 1 bulan/ 6,15 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Mar 21, 2025 Apr 21, 2025 months
Fasilitas Pinjaman PT Bank SMBC 06 Feb/ 06 Mei/ 3 bulan/ 5,90 IDR 200.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Feb 06, 2025 May 06, 2025 months
Fasilitas Pinjaman PT Bank SMBC 10 Feb/ 10 Mei/ 3 bulan/ 5,90 IDR 500.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Feb 10, 2025 May 10, 2025 months
Fasilitas Pinjaman PT Bank SMBC 03 Mar/ 08 Apr/ 1 bulan/ 5,90 IDR 350.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Mar 03, 2025 Apr 08, 2025 months
Fasilitas Pinjaman PT Bank SMBC 06 Mar/ 08 Apr/ 1 bulan/ 5,90 IDR 100.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Mar 06, 2025 Apr 08, 2025 months
Fasilitas Pinjaman PT Bank SMBC 21 Mar/ 21 Apr/ 1 bulan/ 6,20 IDR 300.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Mar 21, 2025 Apr 21, 2025 months
236
Page 240
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
f) Pinjaman Diterima Pegadaian (lanjutan) f) Fund Borrowings – Pegadaian (lanjutan)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman PT Bank SMBC 27 Mar/ 28 Apr/ 1 bulan/ 6,43 IDR 300.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Mar 27, 2025 Apr 28, 2025 months
Fasilitas Pinjaman PT Bank SMBC 27 Mar/ 28 Apr/ 1 bulan/ 6,43 IDR 750.000 Short term loan-facility
Jangka Pendek Indonesia Tbk Mar 27, 2025 Apr 28, 2025 months
Fasilitas KMK PT Bank Syariah 10 Feb/ 10 Feb/ 12 bulan/ 6,00 IDR 155.258 WCC Facility
Indonesia Tbk Feb 10, 2025 Feb 10, 2026 months
Fasilitas Pinjaman PT Bank BTPN 10 Jan/ 10 Apr/ 3 bulan/ 5,90 IDR 200.000 Short-term loan facility
Jangka Pendek Syariah Tbk Jan 10, 2025 Apr 10, 2025 months
Fasilitas Pinjaman PT Bank CIMB 14 Mar/ 15 Apr/ 1 bulan/ 6,00 IDR 500.000 Short-term loan facility
Jangka Pendek Niaga Tbk Mar 14, 2024 Apr 15, 2025 months
Fasilitas Pinjaman PT Bank CIMB 13 Mar/ 15 Apr/ 1 bulan/ 6,50 IDR 250.000 Short-term loan facility
Jangka Pendek Niaga Tbk Mar 13, 2025 Apr 15, 2025 months
Fasilitas Pinjaman PT Bank CIMB 17 Mar/ 22 Mei/ 2 bulan/ 6,00 IDR 500.000 Short-term loan facility
Jangka Pendek Niaga Tbk Mar 17, 2025 May 22, 2025 months
Fasilitas Pinjaman PT Bank CIMB 19 Mar/ 22 Apr/ 1 bulan/ 6,00 IDR 500.000 Short-term loan facility
Jangka Pendek Niaga Tbk Mar 19, 2025 Apr 22, 2025 months
Fasilitas Pinjaman PT Bank CIMB 19 Mar/ 24 Apr/ 1 bulan/ 6,00 IDR 500.000 Short-term loan facility
Jangka Pendek Niaga Tbk Mar 19, 2025 Apr 24, 2025 months
Fasilitas Pinjaman PT Bank CIMB 20 Mar/ 17 Apr/ 1 bulan/ 6,00 IDR 500.000 Short-term loan facility
Jangka Pendek Niaga Tbk Mar 20, 2025 Apr 17, 2025 months
Fasilitas Pinjaman PT Bank CIMB 21 Mar/ 22 Apr/ 1 bulan/ 6,00 IDR 500.000 Short-term loan facility
Jangka Pendek Niaga Tbk Mar 21, 2025 Apr 22, 2025 months
Fasilitas Pinjaman PT Bank Danamon 24 Mar/ 11 Apr/ 1 bulan/ 6,35 IDR 500.000 Short-term loan facility
Jangka Pendek Indonesia Tbk Mar 24, 2025 Apr 11, 2025 months
Fasilitas Pinjaman PT Bank OCBC 26 Mar/ 09 Apr/ 14 hari/ 6,60 IDR 250.000 Short-term loan facility
Jangka Pendek NISP Tbk Mar 26, 2025 Apr 09, 2025 days
Persyaratan-persyaratan penting (covenants) The financial covenants in the credit agreements
dalam perjanjian kredit yang diperoleh Entitas obtained by Subsidiary are as follows:
anak antara lain adalah sebagai berikut:
Menggunakan fasilitas pembiayaan untuk Using financing facilities for interests or
kepentingan/kebutuhan sesuai dengan needs in accordance with the purpose of
tujuan penggunaan yang tercantum di use stated in the agreement.
dalam akad pembiayaan.
Menyampaikan laporan Non-Performing Submit consolidated Non-Performing Loan
Loan (NPL) bersih konsolidasi dan Non- (NPL) and Sharia net Non-Performing Loan
Performing Loan (NPL) bersih syariah. (NPL) reports.
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024,
Desember 2024, Entitas anak telah memenuhi Subsidiary has fulfilled the important
persyaratan penting, dalam perjanjian pinjaman requirements outlined in the fund borrowing
yang diterima. agreements.
237
Page 241
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM g) Fund Borrowings – PNM
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT Bank Negara 21 Jun/ 20 Jun/ 12 bulan/ 6,50 IDR 500.000 WCC Facility
Indonesia Jun 21, 2024 Jun 20, 2025 months
(Persero) Tbk
Fasilitas KMK PT Bank Negara 24 Jun/ 23 Jun/ 12 bulan/ 6,50 IDR 500.000 WCC Facility
Indonesia Jun 24, 2024 Jun 23, 2025 months
(Persero) Tbk
Fasilitas KMK PT Bank Negara 17 Sep/ 25 Sep/ 12 bulan/ 6,50 IDR 166.000 WCC Facility
Indonesia Sep 17, 2023 Sep 25, 2025 months
(Persero) Tbk
Fasilitas KMK PT Bank Syariah 20 Mei/ 20 Apr/ 35 bulan/ 9,00 IDR 2.000 WCC Facility
Indonesia Tbk May 20, 2024 Apr 20, 2027 months
Fasilitas KMK PT Bank Syariah 25 Mei/ 25 Apr/ 35 bulan/ 9,00 IDR 3.000 WCC Facility
Indonesia Tbk May 25, 2024 Apr 25, 2027 months
Fasilitas Uncomitted PT Sarana 22 Jun/ 20 Jun/ 36 bulan/ 6,15 IDR 24.372 Uncomitted Facility Line
Facility Line Multigriya Finansial Jun 22, 2022 Jun 20, 2025 months facility
(Persero)
Fasilitas Uncomitted PT Sarana 12 Jun/ 12 Jun/ 24 bulan/ 6,55 IDR 69.475 Uncomitted Facility Line
Facility Line Multigriya Finansial Jun 12, 2023 Jun 22, 2025 months facility
(Persero)
Fasilitas Uncomitted PT Sarana 5 Ags/ 5 Ags/ 24 bulan/ 7,00 IDR 85.466 Uncomitted Facility Line
Facility Line Multigriya Finansial Aug 5, 2024 Aug 5, 2026 months facility
(Persero)
Fasilitas Mudharabah PT Sarana 22 Jun/ 22 Jun/ 36 bulan/ 6,15 IDR 25.671 Mudharabah Muqayyadah
Muqayyadah Multigriya Finansial Jun 22, 2022 Jun 22, 2025 months facility
(Persero)
Fasilitas Mudharabah PT Sarana 12 Jun/ 12 Jun/ 24 bulan/ 6,65 IDR 67.604 Mudharabah Muqayyadah
Muqayyadah Multigriya Finansial Jun 22, 2023 Jun 22, 2025 months facility
(Persero)
Fasilitas Mudharabah PT Sarana 5 Ags/ 5 Ags/ 24 bulan/ 7,00 IDR 181.349 Mudharabah Muqayyadah
Muqayyadah Multigriya Finansial Aug 5, 2024 Aug 5, 2026 months facility
(Persero)
Fasilitas KMK PT Sarana 8 Feb/ 8 Feb/ 36 bulan/ 7,76 IDR 930 WCC Facility
Multigriya Finansial Feb 8, 2023 Feb 8, 2026 months
(Persero)
Fasilitas KMK PT Sarana 9 Ags/ 9 Ags/ 36 bulan/ 7,76 IDR 287 WCC Facility
Multigriya Finansial Aug 9, 2023 Aug 9, 2026 months
(Persero)
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Mei/ 10 Jun/ 36 bulan/ 4,00 IDR 500.000 Ultra Micro (Umi) facility
Pemerintah/ May 31, 2022 Jun 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 18 Ags/ 10 Jun/ 34 bulan/ 4,00 IDR 500.000 Ultra Micro (Umi) facility
Pemerintah/ Aug 18, 2022 Jun 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 20 Sep/ 10 Jun/ 33 bulan/ 4,00 IDR 250.000 Ultra Micro (Umi) facility
Pemerintah/ Sep 20, 2022 Jun 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 7 Des/ 10 Des/ 36 bulan/ 4,00 IDR 450.000 Ultra Micro (Umi) facility
Pemerintah/ Dec 7, 2022 Dec 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 23 Feb/ 10 Des/ 34 bulan/ 4,00 IDR 150.000 Ultra Micro (Umi) facility
Pemerintah/ Feb 23, 2023 Dec 10, 2025 months
Government
Investment
Center
238
Page 242
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM (lanjutan) g) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Ultra Mikro (Umi) Pusat Investasi 10 Ags/ 10 Ags/ 36 bulan/ 4,00 IDR 360.000 Ultra Micro (Umi) facility
Pemerintah/ Aug 10, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 9 Okt/ 10 Ags/ 34 bulan/ 4,00 IDR 360.000 Ultra Micro (Umi) facility
Pemerintah/ Oct 9, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 13 Nov/ 10 Ags/ 33 bulan/ 4,00 IDR 180.000 Ultra Micro (Umi) facility
Pemerintah/ Nov 13, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 27 Des/ 20 Des/ 36 bulan/ 4,00 IDR 240.000 Ultra Micro (Umi) facility
Pemerintah/ Dec 27, 2023 Dec 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 8 Mar/ 20 Des/ 33 bulan/ 4,00 IDR 240.000 Ultra Micro (Umi) facility
Pemerintah/ Mar 8, 2024 Dec 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Mei/ 31 Des/ 31 bulan/ 4,00 IDR 120.000 Ultra Micro (Umi) facility
Pemerintah/ May 31, 2024 Dec 31, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 30 Sep/ 10 Sep/ 35 bulan/ 4,00 IDR 375.000 Ultra Micro (Umi) facility
Pemerintah/ Sep 30, 2024 Sep 10, 2027 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 15 Nov/ 10 Okt/ 35 bulan/ 4,00 IDR 375.000 Ultra Micro (Umi) facility
Pemerintah/ Nov 15, 2024 Oct 10, 2027 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Mei / 10 Jun/ 36 bulan/ 4,00 IDR 500.000 Ultra Micro (Umi) facility
Pemerintah/ May 31, 2022 Jun 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 18 Ags/ 10 Jun/ 34 bulan/ 4,00 IDR 500.000 Ultra Micro (Umi) facility
Pemerintah/ Aug 18, 2022 Jun 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 20 Sep/ 10 Jun/ 33 bulan/ 4,00 IDR 250.000 Ultra Micro (Umi) facility
Pemerintah/ Sep 20, 2022 Jun 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 7 Des/ 10 Des/ 36 bulan/ 4,00 IDR 1.050.000 Ultra Micro (Umi) facility
Pemerintah/ Dec 7, 2022 Dec 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 30 Jan/ 10 Des/ 34 bulan/ 4,00 IDR 350.000 Ultra Micro (Umi) facility
Pemerintah/ Jan 30, 2023 Dec 10, 2025 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 10 Ags/ 10 Ags/ 36 bulan/ 4,00 IDR 840.000 Ultra Micro (Umi) facility
Pemerintah/ Aug 10, 2023 Aug 10, 2026 months
Government
Investment
Center
239
Page 243
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM (lanjutan) g) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Ultra Mikro (Umi) Pusat Investasi 9 Okt/ 10 Ags/ 34 bulan/ 4,00 IDR 840.000 Ultra Micro (Umi) facility
Pemerintah/ Oct 9, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 13 Nov/ 10 Ags/ 33 bulan/ 4,00 IDR 420.000 Ultra Micro (Umi) facility
Pemerintah/ Nov 13, 2023 Aug 10, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 27 Des/ 20 Des/ 36 bulan/ 4,00 IDR 560.000 Ultra Micro (Umi) facility
Pemerintah/ Dec 27, 2023 Dec 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 8 Mar/ 20 Des/ 33 bulan/ 4,00 IDR 560.000 Ultra Micro (Umi) facility
Pemerintah/ Mar 8, 2024 Des 20, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 31 Mei/ 31 Des/ 31 bulan/ 4,00 IDR 280.000 Ultra Micro (Umi) facility
Pemerintah/ May 31, 2024 Des 31, 2026 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 30 Sep/ 10 Sep/ 35 bulan/ 4,00 IDR 875.000 Ultra Micro (Umi) facility
Pemerintah/ Sep 30, 2024 Sep 10, 2027 months
Government
Investment
Center
Fasilitas Ultra Mikro (Umi) Pusat Investasi 15 Nov/ 10 Sep/ 34 bulan/ 4,00 IDR 875.000 Ultra Micro (Umi) facility
Pemerintah/ Nov 15, 2024 Sep 10, 2027 months
Government
Investment
Center
Fasilitas KMK Lembaga Pengelola 31 Mar/ 7 Mei/ 49 bulan/ 6,75 IDR 15.000 WCC Facility
Dana Bergulir Mar 31, 2021 May 7, 2025 months
Fasilitas Mikro Kredit Asian Development 1 Sep/ 1 Des/ 231 bulan/ Foreign loans ASD/USD 757.551 Micro loan facility
Bank Sep 1, 2009 Dec 1, 2028 months + 0,35
Fasilitas Kredit Multi 3 PT Bank Central 13 Ags/ 13 Ags/ 36 bulan/ 6,98 IDR 2.000.000 Multi loan 3 facility
Asia Tbk Aug 13, 2024 Aug 13, 2027 months
Fasilitas Kredit Multi 3 PT Bank Central 3 Sep/ 3 Sep/ 36 bulan/ 6,90 IDR 500.000 Multi loan 3 facility
Asia Tbk Sep 3, 2024 Sep 13, 2027 months
Fasilitas Kredit Multi 3 PT Bank Central 5 Nov/ 5 Nov/ 36 bulan/ 6,60 IDR 1.000.000 Multi loan 3 facility
Asia Tbk Nov 5, 2024 Nov 5, 2027 months
Fasilitas Kredit Multi 4 PT Bank Central 17 Feb/ 10 Apr / 2 bulan/ 6,60 IDR 500.000 Multi loan 4 facility
Asia Tbk Feb 17, 2025 Apr 10, 2025 months
Fasilitas Kredit Multi 4 PT Bank Central 20 Feb/ 10 Apr / 2 bulan/ 6,60 IDR 500.000 Multi loan 4 facility
Asia Tbk Feb 20, 2025 Apr 10, 2025 months
Fasilitas Kredit Multi 4 PT Bank Central 21 Feb/ 10 Apr / 2 bulan/ 6,60 IDR 500.000 Multi loan 4 facility
Asia Tbk Feb 21, 2025 Apr 10, 2025 months
Fasilitas Kredit Multi 4 PT Bank Central 10 Mar/ 10 Apr / 1 bulan/ 6,60 IDR 1.000.000 Multi loan 4 facility
Asia Tbk Mar 10, 2025 Apr 10, 2025 months
Installment Loan 4 PT Bank Central 24 Jan/ 11 Jan / 36 bulan/ 6,60 IDR 500.000 Multi loan 4 facility
Asia Tbk Jan 24, 2025 Jan 11, 2028 months
Fasilitas KMK PT Bank Central 22 Des/ 23 Des/ 36 bulan/ 9,00 IDR 30.000 WCC Facility
Asia Tbk Dec 22, 2022 Dec 23, 2025 months
Fasilitas KMK PT BCA Syariah 25 Nov/ 25 Ags/ 45 bulan/ 10,25 IDR 5.000 WCC Facility
Nov 25, 2021 Aug 25, 2025 months
Fasilitas KMK PT BCA Syariah 25 Nov/ 25 Okt/ 47 bulan/ 10,25 IDR 10.900 WCC Facility
Nov 25, 2021 Oct 25, 2025 months
Fasilitas KMK PT BCA Syariah 25 Jan/ 25 Okt/ 57 bulan/ 10,25 IDR 14.100 WCC Facility
Jan 25, 2023 Oct 25, 2027 months
240
Page 244
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM (lanjutan) g) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT BCA Syariah 15 Sep/ 15 Jul/ 46 bulan/ 8,75 IDR 10.000 WCC Facility
Sep 15, 2024 Jul 15, 2028 months
Fasilitas KMK PT BPD BJB Tbk 13 Mei/ 13 Mei/ 12 bulan/ 6,55 IDR 1.000.000 WCC Facility
May 13, 2024 May 13, 2025 months
Fasilitas KMK PT BPD DIY 4 Jun/ 4 Jun/ 12 bulan/ 6,15 IDR 100.000 WCC Facility
Jun 4, 2024 Jun 4, 2025 months
Fasilitas KMK PT BPD DIY 10 Sep/ 10 Sep/ 24 bulan/ 6,25 IDR 150.000 WCC Facility
Sep 10, 2024 Sep 10, 2026 months
Fasilitas KMK PT BPD DIY 18 Des/ 18 Des/ 24 bulan/ 6,25 IDR 250.000 WCC Facility
Dec 18, 2024 Dec 18, 2026 months
Fasilitas KMK PT BPD DIY 6 Mar/ 6 Mar/ 24 bulan/ 6,25 IDR 200.000 WCC Facility
Mar 6, 2025 Mar 6, 2027 months
Fasilitas Revolving Credit PT Bank of 20 Jan/ 20 Apr/ 3 bulan/ 6,24 IDR 350.000 Revolving Credit Facility
China Jan 20, 2024 Apr 20, 2025 months
Fasilitas Musyarakah PT Bank Danamon 12 Okt/ 12 Sep/ 59 bulan/ 9,00 IDR 1.178 Musyarakah Facility
Indonesia Tbk Oct 12, 2023 Sep 12, 2028 months
Fasilitas Musyarakah PT Bank Danamon 26 Sep/ 26 Sep/ 60 bulan/ 9,00 IDR 3.822 Musyarakah Facility
Indonesia Tbk Sep 26, 2023 Sep 26, 2028 months
Fasilitas Musyarakah PT Bank Danamon 26 Mar/ 26 Sep/ 42 bulan/ 9,00 IDR 10.000 Musyarakah Facility
Indonesia Tbk Mar 26, 2025 Sep 26, 2028 months
Fasilitas KMK Sosial PT Bank Danamon 11 Mar/ 8 Apr/ 1 bulan/ 6,35 IDR 500.000 Social WCC Facility
Syariah II Indinesia Tbk Mar 11, 2025 Apr 8, 2025 months Sharia
Fasilitas Musyarakah I PT Bank Danamon 17 Mar/ 14 Apr/ 1 bulan/ 6,35 IDR 500.000 Musyarakah Facility I
Indinesia Tbk Mar 17, 2025 Apr 14, 2025 months
Fasilitas Musyarakah I PT Bank Danamon 17 Mar/ 14 Apr/ 1 bulan/ 6,35 IDR 500.000 Musyarakah Facility I
Indinesia Tbk Mar 17, 2025 Apr 14, 2025 months
Fasilitas Musyarakah I PT Bank Danamon 24 Mar/ 17 Apr/ 1 bulan/ 6,35 IDR 500.000 Musyarakah Facility I
Indinesia Tbk Mar 24, 2025 Apr 17, 2025 months
Fasilitas Sindikasi PT Bank DKI 23 Jun/ 23 Jun/ 36 bulan/ 6,50 IDR 136.076 Syndicated Facility
Jun 23, 2022 Jun 23, 2025 months
Fasilitas Sindikasi PT Bank DKI 13 Jul/ 3 Jul/ 36 bulan/ 6,50 IDR 136.076 Syndicated Facility
Jul 13, 2022 Jul 3, 2025 months
Fasilitas KMK PT Bank DKI 25 Jun/ 25 Jun/ 24 bulan/ 6,90 IDR 1.100.000 WCC Facility
Jun 25, 2024 Jun 25, 2026 months
Fasilitas Sindikasi PT Bank DKI 23 Jun/ 23 Jun/ 36 bulan/ 6,50 IDR 113.924 Mudharabah Facility
Mudharabah Jun 23, 2022 Jun 23, 2025 months
Fasilitas Sindikasi PT Bank DKI 13 Jul/ 3 Jul/ 36 bulan/ 6,50 IDR 113.924 Mudharabah Facility
Mudharabah Jul 13, 2022 Jul 3, 2025 months
Fasilitas KMK PT Bank DKI 25 Jun/ 25 Jun/ 24 bulan/ 6,90 IDR 1.100.000 WCC Facility
Jun 25, 2024 Jun 25, 2026 months
Fasilitas Kredit Korporasi PT Bank HSBC 20 Jan/ 20 Apr/ 3 bulan/ 6,45 IDR 500.000 Corporation Loan Facility
Indonesia Jan 20, 2025 Apr 20, 2025 months
Fasilitas Kredit Korporasi PT Bank HSBC 23 Jan/ 23 Apr/ 3 bulan/ 6,45 IDR 500.000 Corporation Loan Facility
Indonesia Jan 23, 2025 Apr 23, 2025 months
Fasilitas Kredit Korporasi PT Bank HSBC 4 Feb/ 4 Mei/ 3 bulan/ 6,45 IDR 540.000 Corporation Loan Facility
Indonesia Feb 4, 2025 May 4, 2025 months
Fasilitas KMK PT BPD Kalimantan 26 Nov/ 26 Nov/ 12 bulan/ 6,00 IDR 250.000 WCC Facility
Tengah Nov 26, 2024 Nov 26, 2026 months
Fasilitas KMK PT BPD Kalimantan 21 Jun/ 21 Jun/ 24 bulan/ 6,50 IDR 300.000 WCC Facility
Tengah Jun 21, 2024 Jun 21, 2026 months
Fasilitas KMK PT BPD Kalimantan 17 Mar/ 17 Mar/ 12 bulan/ 6,20 IDR 300.000 WCC Facility
Tengah Mar 17, 2025 Mar 17, 2027 months
Fasilitas demand loan PT Bank SBI 23 Sep/ 22 Sep/ 36 bulan/ 6,80 IDR 400.000 Demand loan Facility
Indonesia Sep 23, 2024 Sep 22, 2027 months
Fasilitas Corporation loan PT Bank Shinhan 23 Sep / 23 Sep/ 48 bulan/ 6,95 IDR 300.000 Corporation loan Facility
Indonesia Sep 23, 2024 Sep 23, 2028 months
241
Page 245
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM (lanjutan) g) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Installment Loan Bank CCB 11 Des/ 6 Des/ 12 bulan/ 6,20 IDR 97.000 Installment Loan Facility
Indonesia Dec 11, 2024 Dec 6, 2025 months
Fasilitas Installment Loan Bank CCB 24 Des/ 6 Des/ 11 bulan/ 6,20 IDR 80.000 Installment Loan Facility
Indonesia Dec 24, 2024 Dec 6, 2025 months
Fasilitas Installment Loan Bank CCB 11 Feb/ 6 Des/ 10 bulan/ 6,25 IDR 73.000 Installment Loan Facility
Indonesia Feb 11, 2025 Des 6, 2025 months
Fasilitas KMK PT Bank ICBC 29 Okt/ 23 Okt/ 24 bulan/ 6,75 IDR 200.000 WCC Facility
Indonesia Tbk Oct 29, 2024 Oct 23, 2026 months
Fasilitas Term Loan PT Bank Pan 17 Sep/ 17 Sep/ 36 bulan/ 6,85 IDR 500.000 Term Loan Facility
Indonesia Tbk Sep 17, 2024 Sep 17, 2027 months
Fasilitas Term Loan PT Bank Panin 27 Sep/ 27 Sep/ 24 bulan/ 6,80 IDR 300.000 Term Loan Facility
Dubai Syariah Tbk Sep 27, 2024 Sep 27, 2026 months
Fasilitas Pinjaman Tetap PT Bank Pan 21 Jul/ 21 Jul/ 36 bulan/ 6,50 IDR 150.000 Fixed Loan Facility
Indonesia Tbk Jul 21, 2022 Jul 21, 2025 months
Fasilitas Musyarakah PT Bank 14 Mar/ 14 Mar/ 12 bulan/ 6,57 IDR 750.000 Musyarakah Mutanaqisah
Mutanaqisah Permata Tbk Mar 14, 2025 Mar 14, 2026 months Facility
Fasilitas Musyarakah PT Bank 19 Mar/ 19 Mar/ 12 bulan/ 6,57 IDR 750.000 Musyarakah Mutanaqisah
Mutanaqisah Permata Tbk Mar 19, 2025 Mar 19, 2026 months Facility
Fasilitas Money Market Line PT Bank 10 Des/ 10 Jun/ 6 bulan/ 6,25 IDR 250.000 Money Market Line
Permata Tbk Des 10, 2024 Jun 10, 2025 months Facility
Fasilitas Money Market Line PT Bank 14 Mar/ 14 Mar/ 12 bulan/ 6,57 IDR 250.000 Money Market Line
Permata Tbk Mar 14, 2025 Mar 14, 2026 months Facility
Fasilitas Money Market Line PT Bank 19 Mar/ 19 Mar/ 12 bulan/ 6,57 IDR 250.000 Money Market Line
Permata Tbk Mar 19, 2025 Mar 19, 2026 months Facility
Fasilitas Money Market Line PT Bank 26 Mar/ 26 Jun/ 3 bulan/ 6,50 IDR 500.000 Money Market Line
Permata Tbk Mar 26, 2025 Jun 26, 2026 months Facility
Fasilitas Uncomitted PT Bank Mizuho 23 Okt/ 22 Apr/ 6 bulan/ 6,40 IDR 100.000 Uncomitted Revolving Credit
Revolving Credit Indonesia Oct 23, 2024 Apr 22, 2025 months
Fasilitas Uncomitted PT Bank Mizuho 24 Mar/ 22 Apr/ 1 bulan/ 6,35 IDR 200.000 Uncomitted Revolving Credit
Revolving Credit Indonesia Mar 24, 2025 Apr 22, 2025 months Facility
Fasilitas Uncomitted PT Bank Mizuho 25 Mar/ 22 Apr/ 1 bulan/ 6,35 IDR 200.000 Uncomitted Revolving Credit
Revolving Credit Indonesia Mar 25, 2025 Apr 22, 2025 months Facility
Fasilitas Time Loan PT Bank Maspion 27 Mar/ 7 Mei/ 13 bulan/ 6,40 IDR 100.000 Time Loan Revolving
Revolving Indonesia Tbk Mar 27, 2024 May 7, 2025 months Facility
Fasilitas Time Loan PT Bank Maspion 2 Apr/ 2 Jun/ 14 bulan/ 6,40 IDR 175.000 Time Loan Revolving
Revolving Indonesia Tbk Apr 2, 2024 Jun 2, 2025 months Facility
Fasilitas Uncomitted PT Bank DBS 19 Mar/ 19 Mar/ 24 bulan/ 6,40 IDR 700.000 Uncomitted Revolving Credit
Revolving Credit Indonesia Tbk Mar 19, 2024 Mar 19, 2026 months Facility
Fasilitas Uncomitted PT Bank DBS 3 Apr/ 3 Apr/ 12 bulan/ 6,40 IDR 300.000 Uncomitted Revolving Credit
Revolving Credit Indonesia Tbk Apr 3, 2024 Apr 3, 2025 months Facility
Fasilitas KMK PT Bank CIMB 24 Jan/ 24 Apr/ 3 bulan/ 6,50 IDR 500.000 WCC Facility
Niaga Tbk Jan 24, 2025 Apr 24, 2025 months
Fasilitas KMK PT Bank CIMB 28 Sep/ 28 Aug/ 47 bulan/ 3,40 IDR 3.000 WCC Facility
Niaga Tbk Sep 28, 2023 Aug 28, 2027 months
Fasilitas KMK PT Bank CIMB 30 Apr/ 28 Apr/ 24 bulan/ 2,50 IDR 3.000 WCC Facility
Niaga Tbk Apr 30, 2024 Apr 28, 2026 months
Fasilitas KMK PT Bank SMBC 13 Sep/ 9 Mei/ 8 bulan/ 6,25 IDR 200.000 WCC Facility
Indonesia Tbk Sep 13, 2024 May 9, 2025 months
Fasilitas KMK PT Bank SMBC 11 Okt/ 9 Mei/ 7 bulan/ 6,25 IDR 50.000 WCC Facility
Indonesia Tbk Oct 11, 2024 May 9, 2025 months
242
Page 246
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM (lanjutan) g) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Term Loan PT Bank Resona 30 Sep/ 30 Sep/ 24 bulan/ 6,50 IDR 250.000 Term Loan Facility
Perdania Tbk Sep 30, 2024 Sep 30, 2026 months
Fasilitas Uncomitted PT Bank 31 Jan/ 25 Apr/ 3 bulan/ 6,25 IDR 100.000 Uncomitted Money Market Line
Money Market Line National nobu Tbk Jan 31, 2025 Apr 25, 2025 months Facility
Fasilitas KMK PT BPD Bali 11 Feb/ 11 Feb/ 24 bulan/ 6,25 IDR 200.000 WCC Facility
Feb 11, 2025 Feb 11, 2027 months
Fasilitas KMK PT BPD Bali 24 Mar/ 24 Mar/ 24 bulan/ 6,25 IDR 200.000 WCC Facility
Mar 24, 2025 Mar 24, 2027 months
Fasilitas Demand Loan PT Bank Victoria 14 Mar/ 14 Apr/ 25 bulan/ 6,40 IDR 50.000 Demand Loan facilities
Internasional Tbk Mar 14, 2023 Apr 14, 2025 months
Fasilitas Demand Loan PT Bank Victoria 21 Jun/ 3 Apr/ 21 bulan/ 6,40 IDR 100.000 Demand Loan Facility
Internasional Tbk Jun 21, 2023 Apr 3, 2025 months
Fasilitas KMK PT Bank Victoria 28 Jul/ 28 Jun/ 47 bulan/ 11,00 IDR 5.000 WCC Facility
Internasional Tbk Jul 28, 2024 Jun 28, 2028 months
Fasilitas KMK PT Bank Victoria 23 Ags/ 23 Ags/ 36 bulan/ 10,50 IDR 10.000 WCC Facility
Internasional Tbk Aug 23, 2022 Aug 23, 2025 months
Fasilitas KMK PT Bank Victoria 23 Ags/ 23 Ags/ 48 bulan/ 11,00 IDR 20.000 WCC Facility
Internasional Tbk Aug 23, 2024 Aug 23, 2028 months
Fasilitas KMK PT Bank Victoria 27 Okt/ 27 Okt/ 36 bulan/ 10,50 IDR 10.000 WCC Facility
Internasional Tbk Oct 27, 2022 Oct 27, 2025 months
Fasilitas KMK Citibank 2 Des/ 8 Apr/ 4 bulan/ 6,25 IDR 350.000 WCC Facility
Dec 2, 2024 Apr 8, 2025 months
Fasilitas KMK Citibank 12 Feb/ 14 Mei/ 3 bulan/ 6,25 IDR 150.000 WCC Facility
Feb 12, 2025 Mei 14, 2025 months
Fasilitas KMK Citibank 7 Mar/ 6 Mar/ 12 bulan/ 6,25 IDR 150.000 WCC Facility
Mar 7, 2025 Mar 6, 2026 months
Fasilitas KMK PT Bank Hibank 11 Des/ 11 Des/ 120 bulan/ 13,00 IDR 3.000 WCC Facility
Indonesia Dec 11, 2015 Dec 11, 2025 months
Fasilitas Demand Loan PT Bank of India 22 Des/ 22 Jun/ 30 bulan/ 6,00 IDR 150.000 Demand Loan Facility
Indonesia Tbk Dec 22, 2022 Jun 22, 2025 months
Fasilitas Demand Loan PT Bank of India 22 Jun/ 26 Jun/ 24 bulan/ 6,05 IDR 200.000 Demand Loan Facility
Indonesia Tbk Jun 22, 2023 Jun 26, 2025 months
Fasilitas Demand Loan PT Bank of India 20 Des/ 19 Jun/ 18 bulan/ 6,00 IDR 50.000 Demand Loan Facility
Indonesia Tbk Dec 20, 2023 Jun 19, 2025 months
Fasilitas Demand Loan PT Bank of India 16 Des/ 16 Jun/ 6 bulan/ 6,50 IDR 150.000 Demand Loan Facility
Indonesia Tbk Dec 16, 2024 Jun 16, 2025 months
Fasilitas Working Capital PT Bank IBK 20 Jun/ 20 Jun/ 36 bulan/ 6,00 IDR 100.000 Working Capital Executing
Executing Indonesia Tbk Jun 20, 2022 Jun 20, 2025 months Facility
Fasilitas Working Capital PT Bank IBK 13 Jul/ 13 Jul/ 36 bulan/ 6,00 IDR 100.000 Working Capital Executing
Executing Indonesia Tbk Jul 13, 2022 Jul 13, 2025 months Facility
Fasilitas KMK PT Bank Oke 4 Apr/ 18 Apr/ 36 bulan/ 6,50 IDR 100.000 WCC Facilities
Indonesia Tbk Apr 4, 2022 Apr 18, 2025 months
Fasilitas KMK PT Bank Oke 18 Mei/ 18 Mei/ 36 bulan/ 6,50 IDR 150.000 WCC Facilities
Indonesia Tbk May 18, 2022 May 18, 2025 months
Fasilitas Revolving Credit PT Bank QNB 7 Feb/ 7 Mei/ 3 bulan/ 6,25 IDR 250.000 Revolving Credit
Indonesia Tbk Feb 7, 2025 May 7, 2025 months
Fasilitas Revolving Credit PT Bank QNB 12 Feb/ 12 Mei/ 3 bulan/ 6,25 IDR 100.000 Revolving Credit
Indonesia Tbk Feb 12, 2025 May 12, 2025 months
Fasilitas KMK PT Bank Aceh 11 Nov/ 11 Okt/ 47 bulan/ 11,00 IDR 30.000 WCC Facilities
Syariah Nov 11, 2024 Oct 11, 2028 months
Fasilitas Revolving Credit PT Bank UOB 15 Okt/ 17 Apr/ 6 bulan/ 6,25 IDR 500.000 Revolving Credit
Indonesia Oct 15, 2024 Apr 17, 2025 months
Fasilitas Revolving Credit PT Bank UOB 24 Jan/ 24 Apr/ 3 bulan/ 6,25 IDR 100.000 Revolving Credit
Indonesia Jan 24, 2025 Apr 24, 2025 months
243
Page 247
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM (lanjutan) g) Fund Borrowings - PNM (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Revolving Credit PT Bank BNP 15 Okt/ 15 Okt/ 12 bulan/ 6,40 IDR 400.000 Revolving Credit
Paribas Indonesia Oct 15, 2024 Oct 15, 2025 months
Fasilitas Revolving Credit PT Bank BNP 23 Des/ 15 Okt/ 10 bulan/ 6,40 IDR 200.000 Revolving Credit
Paribas Indonesia Dec 23, 2024 Oct 15, 2025 months
Fasilitas Revolving Credit PT Bank BNP 7 Mar/ 7 Okt/ 7 bulan/ 6,40 IDR 200.000 Revolving Credit
Paribas Indonesia Mar 7, 2025 Oct 7, 2025 months
Persyaratan-persyaratan penting dalam The financial covenants in the credit agreements
perjanjian kredit yang diperoleh Entitas anak obtained by Subsidiary are as follows:
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas Subsidiary is required to maintain the
Gearing Ratio maksimal 10 (sepuluh) kali. quality of the Gearing Ratio at
a maximum of 10 (ten) times.
Entitas anak wajib menjaga Financing to Subsidiary is required to maintain
Asset ratio 65%. a Financing to Asset ratio of 65%.
Entitas anak wajib menjaga Current Ratio Subsidiary is required to maintain
minimal 120%. a Current Ratio minimum of 120%.
Entitas anak wajib menjaga Micro Subsidiary is required to maintain a
Financing Ratio minimal 50%. Micro Financing Ratio of at least 50%.
Entitas anak wajib menjaga Non- Subsidiary is required to maintain
Performing Loan Mekaar maksimal 3%. Mekaar Non-Performing Loans at a
maximum of 3%.
Entitas anak wajib menjaga Debt-Service Subsidiary is required to maintain
Coverage Ratio (DSCR) maksimal 100%. a maximum Debt-Service Coverage
Ratio 100%.
Entitas anak wajib menjaga/ Subsidiary is required to maintain
memaksimalkan Return on Assets (ROA). maximizing Return on Assets (ROA).
Entitas anak wajib menjaga/ Subsidiary is required to maintain
memaksimalkan Return on Equity (ROE). maximizing Return on Equity (ROE).
Entitas anak wajib menjaga kualitas Subsidiary is required to maintain
Collateral Coverage Ratio minimal 100%. Collateral Coverage Ratio quality of at
least 100%.
Entitas anak wajib menjaga kualitas rasio Subsidiary is required to maintain a
piutang lebih dari 90 (sembilan puluh) hari quality ratio of receivables of more than
maksimal 5% terhadap gross piutang. 90 (ninety) days, a maximum of 5% to
gross receivables.
Entitas anak wajib menjaga Solvabilitas Subsidiary is required to maintain
minimal 200%. Solvency of at least 200%.
Entitas anak wajib menjaga Profit Margin Subsidiary is required to maintain a Profit
lebih besar dari suku bunga kredit. Margin that is greater than the credit
interest rate.
Entitas anak wajib menjaga EBITDA atau Subsidiary is required to maintain
Interest Expense Ratio di atas 2 (dua) kali. EBITDA or Interest Expense Ratio
above 2 (two) times.
Entitas anak wajib menjaga sinking fund 2 Subsidiary is required to maintain
(dua) kali angsuran. a sinking fund in 2 (two) installments.
244
Page 248
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
g) Pinjaman Diterima PNM (lanjutan) g) Fund Borrowings - PNM (continued)
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting, dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
h) Pinjaman Diterima Bank Raya h) Fund Borrowings - Bank Raya
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Pinjaman diterima Bank PT Sarana 14 Des/ 10 Jan/ 184 bulan/ 4,45% IDR 17.319 Fund Borrowing Bank Raya-
Raya- Fasilitas Pinjaman Multigriya Dec 14, 2020 Jan 10, 2036 months Loan Facilities
Persyaratan-persyaratan penting (financial The financial convenants in this agreement
covenants) dalam perjanjian kredit yang include, prior to obtaining written approval,
diperoleh, Entitas anak tidak diperbolehkan Subsidiary is not permitted to filing for
untuk mengajukan permohonan pailit dan bankruptcy and using the fund borrowings facility
menggunakan fasilitas pinjaman tidak sesuai not suitable with its purpose.
dengan tujuannya.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting, dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
i) Pinjaman Diterima BRI Multifinance i) Fund Borrowings - BRI Multifinance
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Pinjaman Jangka Panjang PT Bank CIMB 12 Feb/ 18 Oct/ 24 bulan/ 7,00% IDR 70.000 Long term loan non revolving
non revolving Comitted Niaga Tbk Feb 12, 2024 Oct 18, 2026 months % Committed Credit Line Facility
Credit Line
Pinjaman Jangka Panjang PT Bank CIMB 12 Feb/ 18 Oct/ 24 bulan/ 6,80% IDR 230.000 Long term loan non revolving
non revolving Comitted Niaga Tbk Feb 12, 2024 Oct 18, 2026 months % Committed Credit Line Facility
Credit Line
Fasilitas KMK PT Bank Oke 22 Jun/ 25 Jul/ 36 bulan/ 6,25% IDR 250.000 WCC Facility
Indonesia Tbk Jun 22, 2022 Jul 25, 2025 months
Fasilitas Working PT Bank 16 Nov/ 2 Des/ 36 bulan/ 6,25% IDR 250.000 Working Capital Executing Facility
Capital Executing IBK Nov 16, 2022 Dec 2, 2025 months
Indonesia Tbk
Fasilitas Installment Loan PT Bank Central 11 Okt/ 7 Des/ 36 bulan/ 7,00% IDR 250.000 Installment Loan Facility
Asia Tbk Oct 11, 2022 Dec 7, 2025 months
Fasilitas Installment Loan PT Bank Central 5 Sep/ 13 Feb/ 36 bulan/ 6,50 % IDR 50.000 Installment Loan Facility
Asia Tbk Sep 5, 2023 Feb 13, 2027 months
Fasilitas Installment Loan PT Bank Central 5 Sep/ 13 Feb/ 24 bulan/ 6,50 % IDR 250.000 Installment Loan Facility
Asia Tbk Sep 5, 2023 Feb 13, 2027 months
Fasilitas Installment Loan PT Bank Central 5 Sep/ 13 Feb/ 36 bulan/ 6,60 % IDR 100.000 Installment Loan Facility
Asia Tbk Sep 5, 2023 Feb 13, 2027 months
Fasilitas Installment Loan PT Bank Central 5 Sep/ 13 Feb/ 36 bulan/ 6,75 % IDR 100.000 Installment Loan Facility
Asia Tbk Sep 5, 2023 Feb 13, 2027 months
Fasilitas Installment Loan PT Bank Central 7 Jan/ 7 Jan/ 12 bulan/ 7,10 IDR 300.000 Installment Loan Facility
Asia Tbk Jan 7, 2025 Jan 7, 2026 months
Fasilitas Pinjaman Tetap PT Bank Pan 2 Apr/ 2 Apr/ 36 bulan/ 6,75% IDR 115.000 Fixed loan facility
Indonesia Tbk Apr 2, 2024 Apr 2, 2027 months %
%
245
Page 249
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
i) Pinjaman Diterima BRI Multifinance (lanjutan) i) Fund Borrowings - BRI Multifinance (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Pinjaman Tetap PT Bank Pan 2 Apr/ 2 Apr/ 36 bulan/ 7,00% IDR 385.000 Fixed loan facility
Indonesia Tbk Apr 2, 2024 Apr 2, 2027 months
Fasilitas Uncommitted PT Bank 1 Sep/ 10 Feb/ 36 bulan/ 7,20% IDR 400.000 Uncomitted Credit Line Facility
Credit Line Maybank Indonesia Sep 1, 2022 Feb 10, 2026 months
Tbk
Fasilitas Uncommitted PT Bank 22 Feb/ 25 Mar/ 36 bulan/ 6,95% IDR 50.000 Uncomitted Credit Line Facility
Credit Line Maybank Indonesia Feb 22, 2024 Mar 25, 2027 months
Tbk
Pengalihan Fasilitas PT Bank 21 Des/ 21 Des/ 12 bulan/ 5,70% ASD/USD 245.000 Temporary transfer of the KAB
Pinjaman KAB Danamon Dec 21, 2024 Dec 21, 2025 months loan facility
Jangka Pendek Indonesia Tbk
Pengalihan Fasilitas PT Bank 21 Feb/ 20 Feb/ 24 bulan/ 6,65% ASD/USD 6.397.953 Temporary transfer of the KAB
Pinjaman KAB Danamon Feb 21, 2024 Feb 20, 2026 months loan facility
Jangka pendek Indonesia Tbk
Pengalihan Fasilitas PT Bank 21 Dec/ 20 Jun/ 24 bulan/ 6,65% ASD/USD 6.693.440 Temporary transfer of the KAB
Pinjaman KAB Danamon Dec 21, 2023 June 20, 2025 months loan facility
Jangka pendek Indonesia Tbk
Pengalihan Fasilitas PT Bank 21 Dec/ 13 Jun/ 24 bulan/ 6,65% ASD/USD 4.713.805 Temporary transfer of the KAB
Pinjaman KAB Danamon Dec 21, 2023 June 13, 2025 months loan facility
Jangka pendek Indonesia Tbk
Fasilitas Uncommitted PT Sarana 24 Mei/ 26 Feb/ 36 bulan/ 6,40% IDR 11.000 Uncomitted Credit Line Facility
Credit Line Multigriya May 24, 2023 Feb 26, 2027 months %
Finansial
(Persero)
Fasilitas Uncomitted PT Sarana 24 Mei/ 26 Feb/ 36 bulan/ 6,80% IDR 26.000 Uncomitted Credit Line Facility
Credit Line Multigriya May 24, 2023 Feb 26, 2027 months %
Finansial
(Persero)
Fasilitas Uncomitted PT Sarana 24 Mei/ 26 Mar/ 36 bulan/ 6,95% IDR 51.000 Uncomitted Credit Line Facility
Credit Line Multigriya May 24, 2023 Mar 26, 2027 months %
Finansial
(Persero)
Fasilitas KMK PT Bank 16 Mar/ 20 Jun/ 36 bulan/ 6,35% IDR 450.000 WCC Facility
Mandiri Mar 16, 2022 Jun 20, 2025 months %
(Persero) Tbk
Fasilitas KMK PT Bank 8 Mar/ 10 Jul/ 24 bulan/ 6,85 -% IDR 500.000 WCC Facility
Mandiri Mar 8, 2023 Jul 10, 2025 months 6,95
(Persero) Tbk
Fasilitas KMK PT Bank 23 Jan/ 22 Jan/ 24 bulan/ 6,95% IDR 387.000 WCC Facility
Mandiri Jan 23, 2024 Jan 22, 2027 months
(Persero) Tbk
246
Page 250
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
i) Pinjaman Diterima BRI Multifinance (lanjutan) i) Fund Borrowings - BRI Multifinance (continued)
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas KMK PT Bank 5 Jul/ 13 Feb/ 36 bulan/ 7,15% ASD/USD 15.000.000 WCC Facility
CTBC Jul 5, 2022 Feb 13, 2026 months %
Fasilitas Demand Loan PT Bank of 31 Jul/ 12 Okt/ 24 bulan/ 6,30% IDR 400.000 Long term demand loan facility
Jangka Panjang India Jul 31, 2023 Oct 12, 2025 months
Indonesia Tbk
Fasilitas Demand Loan PT Bank of 14 Mar/ 19 Mar/ 24 bulan/ 6,50% IDR 100.000 Long term demand loan facility
Jangka Panjang India Mar 14, 2024 Mar 19, 2026 months
Indonesia Tbk
Persyaratan-persyaratan penting (covenants) The financial covenants in the credit agreements
dalam perjanjian kredit yang diperoleh BRI obtained by BRI Multifinance are as follows:
Multifinance antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Debt to Equity Subsidiary is required to maintain a Debt
Ratio tidak melebihi rasio 8,5 (delapan to Equity Ratio of not more than 8.5 (eight
koma lima) kali. point five) times.
Entitas anak diwajibkan untuk menjaga Subsidiary is required to maintain
rasio pinjaman terhadap modal a maximum loan to capital ratio of 7
maksimum 7 (tujuh) kali. (seven) times.
Entitas anak diwajibkan untuk menjaga Subsidiary is required to maintain
rasio Non-Performing Financing (NPF) a maximum Non-Performing Financing
maksimum 5%. (NPF) ratio of 5%.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting, dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
j) Pinjaman Diterima BRI Danareksa Sekuritas j) Fund Borrowings - BRI Danareksa Sekuritas
Tingkat Bunga
Tanggal Tanggal Jangka per tahun/
Pemberi Pinjaman/ Kesepakatan/ Jatuh Tempo/ Waktu/ Interest Rate Mata Uang/ Rupiah/
Jenis Lender Deal Date Maturity Date Tenor per annum Currency Rupiah Type
Fasilitas Money Market Line PT Bank Maybank 25 Mar/ 1 Okt/ 3 hari/ 7,20% IDR 124.000 Money Market Line Facility
Indonesia Tbk Mar 25 , 2025 Oct 2, 2025 days
Fasilitas Money Market Line PT Bank Tabungan 25 Mar/ 24 Jun/ 3 hari/ 9.55% IDR 100.000 Money Market Line Facility
Negara Tbk Mar 25 , 2025 Jun 24, 2025 days
Fasilitas Money Market Line PT Bank Permata 25 Mar/ 30 Sep/ 3 hari/ 7,50% IDR 95.000 Money Market Line Facility
Tbk Mar 25 , 2025 Sep 30, 2025 days
Fasilitas Money Market Line PT Bank SMBC 25 Mar/ 22 Des/ 3 hari/ 6,65% IDR 70.000 Money Market Line Facility
Indonesia Tbk Mar 25 , 2025 Dec 22, 2025 days
Fasilitas Money Market Line PT Bank UOB 25 Mar/ 28 Feb/ 3 hari/ 6,75% IDR 50.000 Money Market Line Facility
Indonesia Mar 25 , 2025 Feb 28, 2026 days
247
Page 251
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
Berikut ini adalah informasi pokok lainnya The following are other key information related to
sehubungan dengan pinjaman yang diterima fund borrowings (continued):
(lanjutan):
j) Pinjaman Diterima BRI Danareksa Sekuritas j) Fund Borrowings - BRI Danareksa Sekuritas
(lanjutan) (continued)
Persyaratan-persyaratan penting (financial The financial convenants in this agreement
covenants) dalam perjanjian kredit yang include, prior to obtaining written approval, BRI
diperoleh BRI Danareksa Sekuritas tidak Danareksa Sekuritas is not permitted to:
diperbolehkan untuk:
Memiliki total aset dibawah 50 Milyar. Having total assets below 50 Billion.
Terkena suspense oleh BEI dan OJK. Suspended by BEI and OJK.
Mengikatkan diri sebagai penanggung Commit itself as guarantor or debt
atau penjamin utang dan menjaminkan guarantor and guarantee the company
harta kekayaan perusahaan. assets.
Memiliki rata-rata rasio giro dibawah 50%. Having average giro ratio below 50%.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, Entitas anak telah Subsidiary has fulfilled the important
memenuhi persyaratan penting, dalam requirements outlined in the fund borrowing
perjanjian pinjaman yang diterima. agreements.
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
a. Rincian estimasi kerugian atas transaksi a. The details of Estimated Losses on
komitmen dan kontinjensi yang mempunyai Commitments and Contingencies which bear
risiko kredit: credit risk are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
Garansi yang diterbitkan 1.095.032 1.235.655 Guarantees issued
Fasilitas kredit yang
belum ditarik 560.407 483.602 Undrawn loan facilities
L/C yang tidak dapat
dibatalkan yang
masih berjalan 5.915 5.130 Irrevocable L/C
Mata uang asing Foreign currency
Garansi yang diterbitkan 439.330 699.746 Guarantees issued
L/C yang tidak dapat
dibatalkan yang
masih berjalan 110.865 121.405 Irrevocable L/C
Fasilitas kredit yang
belum ditarik 4.471 5.512 Undrawn loan facilities
Total 2.216.020 2.551.050 Total
248
Page 252
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
b. Rincian transaksi komitmen dan kontinjensi (di b. The details of commitments and contingencies
luar fasilitas kredit yang belum ditarik): transactions (except undrawn loan facilities) are
as follows:
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak ketiga Third parties
Rupiah Rupiah
Garansi yang diterbitkan 24.012.719 26.532.582 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 1.479.678 1.223.304 Irrevocable L/C
25.492.397 27.755.886
Mata uang asing Foreign currency
Garansi yang diterbitkan Guarantees issued
Dolar Amerika Serikat 392.626.428 6.501.894 409.110.612 6.584.635 United States Dollar
Euro Eropa 39.159.712 698.029 39.238.244 657.559 European Euro
Dolar Singapura 2.595.421 32.076 2.595.421 30.742 Singaporean Dollar
Yen Jepang 41.500.000 4.565 42.791.794 4.409 Japanese Yen
7.236.564 7.277.345
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor Irrevocable L/C
Dolar Amerika Serikat 117.514.038 1.946.032 94.654.258 1.523.460 United States Dollar
Euro Eropa 32.276.691 575.338 28.654.471 480.195 European Euro
Renminbi 121.068.023 275.672 144.466.057 318.546 Renminbi
Yen Jepang 449.316.680 49.427 750.398.962 77.314 Japanese Yen
Pound Sterling Inggris 505.273 10.804 140.438 2.839 Great Britain Pound Sterling
Dolar Singapura 209.356 2.587 123.538 1.463 Singaporean Dollar
Dirham Uni Emirat Arab - 354.619 1.554 United Arab Emirates Dirham
2.859.860 2.405.371
10.096.424 9.682.716
35.588.821 37.438.602
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Garansi yang diterbitkan 10.277.164 11.282.475 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 1.809.838 1.133.865 Irrevocable L/C
12.087.002 12.416.340
249
Page 253
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
b. Rincian transaksi komitmen dan kontinjensi (di b. The details of commitments and contingencies
luar fasilitas kredit yang belum ditarik) transactions (except undrawn loan facilities) are
(lanjutan): as follows (continued):
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Notional amount Rupiah/ Notional amount Rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) in Rupiah (full amount) in Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
Mata uang asing Foreign currency
Garansi yang diterbitkan Guarantees issued
Dolar Amerika Serikat 1.242.486.861 20.575.582 1.293.052.041 20.811.673 United States Dollar
Ringgit Malaysia 101.600.520 379.541 60.071.371 216.128 Malaysian Ringgit
Yen Jepang 2.730.516.833 300.371 2.822.740.622 290.827 Japanese Yen
Dirham Uni Emirat Arab 50.000 225 50.000 219 United Arab Emirates Dirham
Philippines Peso - 226.000.000 62.899 Philippine Peso
Euro Eropa - 22.740.519 381.088 European Euro
21.255.719 21.762.834
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor Irrevocable L/C
Dolar Amerika Serikat 606.913.283 10.050.484 408.556.015 6.575.709 United States Dollar
Euro Eropa 9.237.631 164.662 20.975.791 351.515 European Euro
Yen Jepang 1.183.394.631 130.179 778.549.516 80.214 Japanese Yen
Dolar Australia 327.724 3.422 549.909 5.507 Australian Dollar
Dolar Singapura 48.000 593 - Singaporean Dollar
Pound Sterling Inggris - 21.523 435 Great Britain Pound Sterling
10.349.340 7.013.380
31.605.059 28.776.214
43.692.061 41.192.554
Total 79.280.882 78.631.156 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (1.651.142) (2.061.936) impairment losses
Neto 77.629.740 76.569.220 Net
250
Page 254
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi and contingencies
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan: losses by financial instrument category:
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss – impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Carrying value beginning
Nilai tercatat awal 11.759.960 15.960 - 11.775.920 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (1.176.324) - - (1.176.324) carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 8.388.195 3.496 - 8.391.691 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (2.721.482) (15.617) - (2.737.099) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 244.528 - - 244.528 and other changes
Carrying value ending
Nilai tercatat akhir 16.494.877 3.839 - 16.498.716 balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss – impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Carrying value beginning
Nilai tercatat awal 11.303.479 141.660 2.091 11.447.230 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (844.388) (953) - (845.341) carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 10.125.681 15.770 - 10.141.451 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (8.944.252) (140.517) (2.091) (9.086.825) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 119.440 - - 119.440 and other changes
Carrying value ending
Nilai tercatat akhir 11.759.960 15.960 - 11.775.920 balance
251
Page 255
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Cadangan atas kerugian kredit Allowance for expected credit loss
ekspektasian awal 115.939 10.596 126.535 70.581
beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (26.629) - - (26.629) allowance for losses
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 10.847 593 - 11.440 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (14.200) (1.935) - (16.135) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 21.569 - - 21.569 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 107.526 9.254 - 116.780 credit loss ending balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
L/C yang tidak dapat dibatalkan Irrevocable L/C
Cadangan atas kerugian kredit Allowance for expected credit loss
ekspektasian awal 25.760 42.730 2.091 70.581 beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (317) (459) - (776) allowance for losses
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 114.311 10.503 - 124.814 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (21.356) (42.179) (2.091) (65.626) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain (2.459) 1 - (2.458) and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 115.939 10.596 - 126.535 credit loss ending balance
252
Page 256
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Carrying value beginning
Nilai tercatat awal 63.727.195 3.128.041 - 66.855.236 balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (31.755.834) (95.448) - (31.851.282) carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 42.081.759 1.118.880 - 43.200.639 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (14.557.698) (1.065.827) - (15.623.525) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 197.731 3.367 - 201.098 and other changes
Carrying value ending
Nilai tercatat akhir 59.693.153 3.089.013 - 62.782.166 balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Carrying value beginning
Nilai tercatat awal 60.722.391 5.148.984 21.550 65.892.925 balance
Pengalihan ke Transition to
Stage 1 10.990 - (10.990) - Stage 1
Stage 2 (6.803) 6.803 - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (34.955.945) (11.113) - (34.967.058) carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 42.142.844 1.478.886 - 43.621.730 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (4.527.367) (3.505.345) (10.560) (8.043.272) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 341.085 9.826 - 350.911 and other changes
Carrying value ending
Nilai tercatat akhir 63.727.195 3.128.041 - 66.855.236 balance
253
Page 257
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 742.271 1.193.130 - 1.935.401 loss beginning balance
Pengalihan ke Transition to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (110.671) (8.518) - (119.189) allowance for losses
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 210.004 53.005 - 263.009 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (76.427) (473.893) - (550.320) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 5.461 - - 5.461 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 770.638 763.724 - 1.534.362 credit loss ending balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Garansi yang diterbitkan Guarantees issued
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 776.023 4.023.923 14.250 4.814.196 loss beginning balance
Pengalihan ke Transition to
Stage 1 4.069 - (4.069) - Stage 1
Stage 2 (6.031) 6.031 - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (162.018) (725.184) - (887.202) allowance for losses
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 478.585 713.542 - 1.192.127 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (377.282) (2.826.015) (10.181) (3.213.478) and contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 28.925 833 - 29.758 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 742.271 1.193.130 - 1.935.401 credit loss ending balance
254
Page 258
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Carrying value beginning
Nilai tercatat awal 122.638.678 853.896 - 123.492.574 balance
Pengalihan ke Transition to
Stage 1 240.256 (240.256) - - Stage 1
Stage 2 (579.886) (579.886) - - Stage 2
Stage 3 - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (2.319.942) 889.397 - (1.430.545) carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 22.227.236 (536.391) - 21.690.845 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (4.455.578) (779.147) - (5.234.725) and contingencies
Penghapusbukuan Komitmen dan Written-off commitments and
kontinjensi - (1.880) - (1.880) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 271.086 104.650 - 375.736 and other changes
Carrying value ending
Nilai tercatat akhir 138.021.850 870.155 - 138.892.005 balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Carrying value beginning
Nilai tercatat awal 125.809.601 2.780.815 - 128.590.416 balance
Pengalihan ke Transition to
Stage 1 384.717 (384.717) - - Stage 1
Stage 2 (657.612) 657.612 - - Stage 2
Stage 3 - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (5.906.808) (788.224) - (6.695.032) carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 15.013.123 89.424 - 15.102.547 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (12.051.981) (1.438.902) - (13.490.883) and contingencies
Penghapusbukuan Komitmen dan Written-off commitments and
kontinjensi (33.206) (62.112) - (95.318) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 80.844 - - 80.844 and other changes
Carrying value ending
Nilai tercatat akhir 122.638.678 853.896 - 123.492.574 balance
255
Page 259
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Perubahan Estimasi Kerugian Komitmen dan c. Movements in estimated losses on commitments
Kontinjensi (lanjutan) and contingencies (continued)
Tabel berikut menyajikan perubahan nilai The following table presents the changes in
tercatat dan cadangan kerugian ekspektasian carrying value and allowance for expected
berdasarkan kategori instrumen keuangan losses by financial instrument category
(lanjutan): (continued):
31 Maret/March 31, 2025
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 347.217 141.897 - 489.114 loss beginning balance
Pengalihan ke Transition to
Stage 1 12.113 (12.113) - - Stage 1
Stage 2 (9.211) 9.211 - - Stage 2
Stage 3 29.872 (29.872) - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 21.611 86.180 - 107.791 carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 27.323 34.038 - 61.361 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (54.723) (39.043) - (93.766) and contingencies
Penghapusbukuan Komitmen dan Written-off commitments and
kontinjensi - (1.880) - (1.880) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 2.258 - - 2.258 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 376.460 188.418 - 564.878 credit loss ending balance
31 Desember/December 31, 2024
Stage 2-
Kerugian kredit Stage 3-
ekspektasian Kerugian kredit
Stage 1- sepanjang umurnya ekspektasian
Kerugian kredit kredit tidak sepanjang
ekspektasian memburuk/ umurnya kredit
12 bulan/ Stage 2 - life memburuk/
Stage 1 - 12 - time expected Stage 3-lifetime
months expected credit loss - expected credit
credit loss not impaired loss - impaired Jumlah/Total
Fasilitas kredit yang belum ditarik Undrawn loan facilities
Cadangan atas kerugian kredit Allowance for expected credit
ekspektasian awal 346.708 886.283 - 1.232.991 loss beginning balance
Pengalihan ke Transition to
Stage 1 30.176 (30.176) - - Stage 1
Stage 2 (9.120) 9.120 - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (57.912) (52.161) - (110.073) carrying value
Komitmen dan kontinjensi New commitments and
baru yang diterbitkan contingencies issued
atau dibeli 87.393 5.294 - 92.687 or purchased
Komitmen dan kontinjensi yang Derecognized commitments
dihentikan pengakuannya (114.604) (614.351) - (728.955) and contingencies
Penghapusbukuan Komitmen dan Written-off commitments and
kontinjensi (33.206) (62.112) - (95.318) contingencies
Perubahan model atau Foreign exchange model
parameter valuta asing or parameter changes
dan perubahan lain 97.782 - - 97.782 and other changes
Cadangan atas kerugian kredit Allowance for expected
ekspektasian akhir 347.217 141.897 - 489.114 credit loss ending balance
256
Page 260
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN 26. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
BRI melakukan penilaian atas transaksi komitmen BRI assessed commitments and contingencies
dan kontinjensi yang merupakan risiko kredit secara transaction which bear credit risk collectively and
kolektif dan individual dengan menggunakan bukti individually based on whether objective evidence of
objektif penurunan nilai. impairment exists.
Manajemen berpendapat bahwa jumlah estimasi Management believes that the estimated amount of
kerugian komitmen dan kontinjensi pada tanggal- commitments and contingencies losses as of
tanggal 31 Maret 2025 dan 31 Desember 2024 telah March 31, 2025 and December 31, 2024, are
memadai. adequate.
27. LIABILITAS IMBALAN KERJA 27. LIABILITIES FOR EMPLOYEE BENEFITS
Liabilitas imbalan kerja terdiri atas: Liabilities for employee benefits consist of:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Cadangan atas program imbalan kerja Provision for employee benefit
bagi pekerja (Catatan 42) 13.703.992 12.629.995 program (Note 42)
Cadangan Bonus dan Insentif 3.429.390 6.828.505 Provision for Bonuses and Incentives
Cadangan Tunjangan Hari Raya 282.091 1.217.871 Provision for Religious Festify Allowancer
Cadangan pekerja kontrak 237.063 174.964 Provision for contract worker
Cadangan Exit Management 85.000 85.000 Provision for Exit Management
Total 17.737.536 20.936.335 Total
Cadangan atas program imbalan kerja bagi pekerja Provisions for employee benefit program include
meliputi program pensiun imbalan pasti, program defined benefit pension program, post-employment
pemutusan hubungan kerja, program masa benefit program and other long-term benefit program
persiapan pensiun dan program imbalan jangka (gratuity for services program, grand leave, post-
panjang lain (Program penghargaan tanda jasa, cuti employment health BPJS and other benefit program
besar, BPJS kesehatan pasca kerja dan manfaat of additional benefit fund) in accordance with BRI and
lain dana manfaat tambahan) sesuai dengan its subsidiaries policies calculated in accordance with
kebijakan BRI dan entitas anak yang dihitung sesuai the calculation of an independent actuary.
dengan perhitungan aktuaria independen.
28. LIABILITAS LAIN-LAIN 28. OTHER LIABILITIES
Liabilitas lain-lain terdiri atas: Other liabilities consist of:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
Liabilitas manfaat polis masa depan 10.872.149 10.858.390 Future policy benefit liabilities
Premi yang belum merupakan
pendapatan 3.995.250 3.141.620 Unearned premium
Utang akrual 2.264.541 2.352.133 Accrued payable
Estimasi liabilitas klaim 2.184.665 2.035.406 Estimated claim liabilities
Liabilitas kontrak investasi 1.991.252 2.345.475 Investment contract liabilities
Utang bunga 1.707.281 1.509.404 Interest payables
Utang reasuransi 434.151 339.437 Reinsurance payable
Liabilitas sewa 321.827 162.092 Lease liabilities
Liabilitas kartu kredit 309.151 224.101 Credit card liabilities
Cadangan kewajiban litigasi Allowance for litigation liabilities
(Catatan 45b) 128.221 676.572 (Note 45b)
Pendapatan diterima dimuka 63.153 310.982 Unearned income
257
Page 261
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
28. LIABILITAS LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Liabilitas lain-lain terdiri atas (lanjutan): Other liabilities consist of (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
Cadangan pembayaran Allowance for timely
bunga tepat waktu 72.719 73.846 interest payment
Setoran jaminan 23.280 12.864 Guarantee deposits
Lain-lain 6.243.827 3.252.122 Others
30.611.467 27.294.444
Mata uang asing Foreign currency
Utang bunga 643.027 375.922 Interest payables
Term deposit valas devisa Time deposits in foreign exchange
hasil ekspor proceeds from export with
Bank Indonesia 343.686 333.971 Bank Indonesia
Pendapatan diterima dimuka 272.150 317.913 Unearned income
Liabilitas sewa 83.026 85.651 Lease liabilities
Lain-lain 2.215.644 1.189.086 Others
3.557.533 2.302.543
Total 34.169.000 29.596.987 Total
29. PINJAMAN DAN SURAT BERHARGA 29. SUBORDINATED LOANS AND MARKETABLE
SUBORDINASI SECURITIES
BRI memperoleh pinjaman dan surat berharga BRI obtained subordinated loans and marketable
subordinasi dengan rincian sebagai berikut: securities with details as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak Ketiga Third parties
Rupiah Rupiah
Obligasi Subordinasi IV 262.085 262.663 Subordinated Bond IV
Pihak Berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Obligasi Subordinasi IV 227.503 227.380 Subordinated Bond IV
Pinjaman two-step loan 1.577 1.738 Two-step loan
229.080 229.118
Total 491.885 491.781 Total
a. Pinjaman two-step a. Two-step loan
Pinjaman two-step loan dalam mata uang The two-step loan in Rupiah represents the loans
Rupiah merupakan pinjaman dari Pemerintah from the Government which were funded by the
yang dananya berasal dari Asian Development Asian Development Bank (ADB), International
Bank (ADB), International Bank for Bank for Reconstruction and Development
Reconstruction and Development (IBRD), (IBRD), International Fund for Agricultural
International Fund for Agricultural Development Development (IFAD), United States Agency for
(IFAD), United States Agency for International International Development (USAID), and Islamic
Development (USAID) dan Islamic Development Bank (IDB).
Development Bank (IDB).
258
Page 262
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
29. PINJAMAN DAN SURAT BERHARGA 29. SUBORDINATED LOANS AND MARKETABLE
SUBORDINASI (lanjutan) SECURITIES (continued)
a. Pinjaman two-step (lanjutan) a. Two-step loan (continued)
Tingkat suku bunga pinjaman ini bervariasi The interest rates of this loan vary according to
sesuai dengan perjanjian masing-masing the respective agreements with periods ranging
dengan jangka waktu antara 15 (lima belas) from 15 (fifteen) to 40 (forty) years.
sampai dengan 40 (empat puluh) tahun.
Tingkat suku bunga rata-rata untuk pinjaman The average interest rates for this two-step loan
two-step loan adalah sebesar 3,00% dan 2,71% are 3.00% and 2.71% for the three-month period
masing-masing untuk periode tiga bulan yang ended March 31, 2025 and December 31, 2024.
berakhir pada tanggal-tanggal 31 Maret 2025 This loan will mature on various dates up to
dan 31 Desember 2024. Pinjaman-pinjaman 2027.
tersebut akan jatuh tempo pada berbagai
tanggal sampai dengan tahun 2027.
b. Obligasi Subordinasi IV Tahun 2023 b. Subordinated Bond IV Year 2023
Pada tanggal 6 Juli 2023, BRI menerbitkan On July 6, 2023, BRI issued Subordinated Bond
Obligasi Subordinasi IV Bank BRI Tahun 2023 IV Year 2023 with a nominal value of Rp500,000
dengan nilai pokok sebesar Rp500.000 dengan with an interest of 6.45% per annum, for a period
tingkat suku bunga sebesar 6,45% per tahun, of 5 (five) years and will mature on July 6, 2028.
untuk jangka waktu selama 5 (lima) tahun dan The interest of Subordinated Bond IV Year 2023
akan jatuh tempo pada tanggal 6 Juli 2028. is paid every 3 (three) months, starting from July
Bunga Obligasi Subordinasi IV Bank BRI Tahun 6, 2023. At the time of issuance, the
2023 dibayarkan setiap 3 (tiga) bulan mulai Subordinated Bond IV Year 2023 was rated AA
tanggal 6 Juli 2023. Pada saat diterbitkan, by Pefindo.
Obligasi Subordinasi IV Bank BRI Tahun 2023
ini mendapat peringkat AA dari Pefindo.
Pada tanggal 31 Maret 2025, Obligasi On March 31, 2025, Subordinated Bond IV Year
Subordinasi IV tahun 2023 mendapatkan 2023 obtained an AA rating from Pefindo.
peringkat AA dari Pefindo.
Obligasi Subordinasi IV tahun 2023 tidak Subordinated Bond IV Year 2023 is not
dijamin dengan jaminan apapun. Adapun guaranteed by any guarantee. The important
persyaratan-persyaratan penting (covenants) requirements (covenants) are as follows:
adalah sebagai berikut:
a. Mengurangi modal dasar, modal a. Entity are prohibited to reduce authorized
ditempatkan dan modal disetor kecuali capital stock, issued capital and paid-up
dalam hal pengurangan tersebut dilakukan capital except in the event that such
berdasarkan permintaan dan/atau perintah deduction is made based on a request
dari Pemerintah Indonesia atau otoritas and/or order from the Government of
yang berwenang. Indonesia or authority.
b. Melakukan penggabungan dan/atau b. Entity are prohibited to merger and/or split
pemisahan dan/atau peleburan dan/atau off and/or consolidation and/or acquisition
pengambilalihan dengan nilai lebih dari with a value of more than 50% (fifty percent)
50% (lima puluh persen) dari ekuitas of the EMITEN's equity except in the event
EMITEN kecuali dalam hal pengurangan that such deduction.
tersebut dilakukan berdasarkan
permintaan dan/atau perintah dari
Pemerintah Indonesia atau otoritas yang
berwenang.
259
Page 263
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
29. PINJAMAN DAN SURAT BERHARGA 29. SUBORDINATED LOANS AND MARKETABLE
SUBORDINASI (lanjutan) SECURITIES (continued)
b. Obligasi Subordinasi IV Tahun 2023 (lanjutan) b. Subordinated Bond IV Year 2023 (continued)
Manajemen berpendapat bahwa semua Management believes that all covenants or
persyaratan/pembatasan yang ditetapkan restrictions stipulated in the trustee agreements
dalam perjanjian telah dipenuhi. have been complied with.
Klasifikasi jangka waktu pinjaman subordinasi The classification of subordinated loans and
berdasarkan sisa umur sampai dengan saat marketable securities based on their remaining
jatuh tempo adalah sebagai berikut: period until maturity are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
> 1 tahun - 5 tahun 491.885 491.781 > 1 year - 5 years
Total 491.885 491.781 Total
30. OPSI SAHAM 30. STOCK OPTION
Dalam rangka meningkatkan produktivitas dan In order to increase productivity and motivation for the
motivasi bagi talent terbaik, Direksi BRI best talent, the BRI Board of Directors decided to
memutuskan untuk memberikan program provide a share ownership program for workers in the
kepemilikan saham bagi pekerja dalam bentuk form of an Employee Stock Option Plan (ESOP).
Employee Stock Option Plan (ESOP).
Sesuai surat Direksi No. B.0017-DIR/HCS/01/2023 In accordance with the Board of Directors' letter no.
tanggal 2 Januari 2023, BRI menerbitkan program B.0017-DIR/HCS/01/2023 dated January 2, 2023,
ESOP pada tanggal 2 Januari 2023 (tanggal grant) BRI issued an ESOP program on January 2, 2023
sejumlah 131.357.200 lembar saham dimana (grant date) in the amount of 131,357,200 shares
tanggal pemberian alokasi hak saham atau tanggal where the date of allocation of share rights or grant
grant pada 2 Januari 2023, dengan akhir periode date is January 2, 2023, with the end of the vesting
vesting pada 31 Desember 2025. Masa berlaku dari period is December 31, 2025. The validity period of
exercise opsi untuk ESOP 2023 mulai tanggal option exercise for the 2023 ESOP is from January 2,
2 Januari 2026 sampai dengan 30 Juni 2026. 2026 to June 30, 2026. After that date, all unused
Setelah tanggal tersebut, seluruh hak opsi yang option rights will expire.
tidak digunakan akan menjadi gugur.
Perhitungan, metode dan asumsi mengenai ESOP Calculation methods and assumptions regarding
diperoleh dari laporan aktuaris independen, Willis ESOP were obtained from the independent actuary's
Towers Watson pada November 2023. report, Willis Towers Watson in November 2023.
Nilai wajar dari ESOP sebesar Rp122.030. Nilai The fair value of the ESOP is Rp122,030. The fair
wajar ESOP diamortisasi selama masa vesting dan value of the ESOP is amortized over the vesting
diakui dalam laba rugi dan penghasilan period and recognized in consolidated profit or loss
komprehensif lain konsolidasian, sedangkan and other comprehensive income, while the
akumulasi biaya selama periode vesting diakui accumulated costs over the vesting period are
dalam ekuitas. recognized in equity.
Biaya ESOP yang diakui dalam laba rugi dan ESOP costs recognized in consolidated profit or loss
penghasilan komprehensif lain konsolidasian untuk and other comprehensive income for the three-month
periode tiga bulan yang berakhir pada tanggal- period ended March 31, 2025 and December 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2024 amounted to Rp10,169 and Rp40,677.
sebesar Rp10.169 dan Rp40.677.
260
Page 264
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
30. OPSI SAHAM (lanjutan) 30. STOCK OPTION (continued)
Nilai wajar dari setiap hak opsi diestimasi pada The fair value of each option right is estimated on the
tanggal pemberian hak opsi dengan menggunakan date of granting the option rights by using the "Black-
model “Black-scholes”, dengan asumsi utama scholes" model, assuming the following main
sebagai berikut: assumptions:
Periode vesting (dalam bulan) 36 Vesting period (month)
Harga saham pada tanggal pemberian Share price on the date
opsi (dalam Rupiah penuh) 4.870 of option (full amount)
Harga pelaksanaan opsi (dalam Rupiah penuh) 4.870 Option execution price (full amount)
Nilai wajar opsi (dalam Rupiah penuh) 929 Fair value options (full amount)
Volatilitas harga saham 32,419% Share price volatility
Suku bunga bebas risiko 6,103% Risk-free interest rates
Tingkat dividen 5,834% Dividend rate
31. EKUITAS 31. EQUITY
a. Modal Saham a. Capital Stock
Rincian modal dasar, modal ditempatkan dan The details of authorized, issued and fully paid
disetor penuh BRI masing-masing pada tanggal capital stock of BRI as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 adalah December 31, 2024 are as follows:
sebagai berikut:
31 Maret/March 31, 2025
Nilai Nominal Total Nilai
per Lembar Saham Saham Persentase
Total Lembar (Rupiah Penuh)/ (Rupiah Penuh)/ Kepemilikan
Saham/ Nominal Value Total Share Saham/
Number of per Share Value Percentage of
Shares (full amount) (full amount) ownership
Modal dasar Authorized capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Saham biasa atas nama Seri B 299.999.999.999 50 14.999.999.999.950 100,00% Series B Common Shares
Total 300.000.000.000 15.000.000.000.000 100,00% Total
Modal ditempatkan dan disetor penuh Issued and fully paid capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Negara Republik Indonesia Republic of Indonesia
Saham biasa atas nama Seri B Series B Common Shares
PT Biro Klasifikasi Indonesia 80.610.976.875 50 4.030.548.843.750 53,19% PT Biro Klasifikasi Indonesia
(Persero) (Persero)
Dewan Komisaris: Commissioner:
- Kartika Wirjoatmodjo*) 1.678.000 50 83.900.000 0,00% - Kartika Wirjoatmodjo*)
- Awan Nurmawan Nuh*) 712.500 50 35.625.000 0,00% - Awan Nurmawan Nuh*)
- Lukmanul Khakim 280.000 50 14.000.000 0,00% - Lukmanul Khakim
Direksi: Director:
- Hery Gunardi 435.000 50 21.750.000 0,00% - Hery Gunardi
- Agus Noorsanto*) 3.938.641 50 196.932.050 0,00% - Agus Noorsanto*)
- Ahmad Solichin Lutfiyanto*) 5.454.170 50 272.708.500 0,00% - Ahmad Solichin Lutfiyanto*)
- Viviana Dyah Ayu R.K*) 3.819.500 50 190.975.000 0,00% - Viviana Dyah Ayu R.K*)
- Akhmad Purwakajaya 263.900 50 13.195.000 0,00% - Akhmad Purwakajaya
- Farida Thamrin 19.800 50 990.000 0,00% - Farida Thamrin
- Nancy Adistyasari 9.000 50 450.000 0,00% - Nancy Adistyasari
Masyarakat 70.029.207.217 50 3.501.460.360.850 46,21% Public
150.656.794.604 7.532.839.730.200 99,40%
Saham treasuri (Catatan 1d) 902.207.000 45.110.350.000 0,60% Treasury stock (Notes 1d)
Total 151.559.001.604 7.577.950.080.200 100,00% Total
*) Termasuk tantiem yang ditangguhkan dalam bentuk saham *) Included deferred remuneration in the form of shares (Note 31f)
(Catatan 31f)
261
Page 265
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
a. Modal Saham (lanjutan) a. Capital Stock (continued)
Rincian modal dasar, modal ditempatkan dan The details of authorized, issued and fully paid
disetor penuh BRI masing-masing pada tanggal capital stock of BRI as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 adalah December 31, 2024 are as follows (continued):
sebagai berikut (lanjutan):
31 Desember/December 31, 2024
Nilai Nominal Total Nilai
per Lembar Saham Saham Persentase
Total Lembar (Rupiah Penuh)/ (Rupiah Penuh)/ Kepemilikan
Saham/ Nominal Value Total Share Saham/
Number of per Share Value Percentage of
Shares (full amount) (full amount) ownership
Modal dasar Authorized capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Saham biasa atas nama Seri B 299.999.999.999 50 14.999.999.999.950 100,00% Series B Common Shares
Total 300.000.000.000 15.000.000.000.000 100,00% Total
Modal ditempatkan dan disetor penuh Issued and fully paid capital stock
Saham Seri A Dwiwarna 1 50 50 0,00% Series A Dwiwarna Share
Negara Republik Indonesia Republic of Indonesia
Saham biasa atas nama Seri B Series B Common Shares
Negara Republik Indonesia 80.610.976.875 50 4.030.548.843.750 53,19%% Republic of Indonesia
Dewan Komisaris*): Commissioners*):
- Kartika Wirjoatmodjo 1.678.000 50 83.900.000 0,00% - Kartika Wirjoatmodjo
- Rabin Indrajad Hattari 1.510.100 50 75.505.000 0,00% - Rabin Indrajad Hattari
- Awan Nurmawan Nuh 712.500 50 35.625.000 0,00% - Awan Nurmawan Nuh
*)
Direksi : Directors*):
- Sunarso 5.658.656 50 282.932.800 0,00% - Sunarso
- Catur Budi Harto 4.045.557 50 202.277.850 0,00% - Catur Budi Harto
- Handayani 5.741.900 50 287.095.000 0,00% - Handayani
- Ahmad Solichin Lutfiyanto 5.454.170 50 272.708.500 0,00% - Ahmad Solichin Lutfiyanto
- Supari 4.970.914 50 248.545.700 0,00% - Supari
- Agus Noorsanto 3.938.641 50 196.932.050 0,00% - Agus Noorsanto
- Viviana Dyah Ayu R.K 3.819.500 50 190.975.000 0,00% - Viviana Dyah Ayu R.K
- Amam Sukriyanto 3.623.454 50 181.172.700 0,00% - Amam Sukriyanto
- Agus Sudiarto 3.584.100 50 179.205.000 0,00% - Agus Sudiarto
- Agus Winardono 3.469.681 50 173.484.050 0,00% - Agus Winardono
- Arga Mahanana Nugraha 3.421.385 50 171.069.250 0,00% - Arga Mahanana Nugraha
- Andrijanto 2.989.700 50 149.485.000 0,00% - Andrijanto
Masyarakat 69.983.528.170 50 3.499.176.408.500 46,20% Public
150.649.123.304 7.532.456.165.200 99,39%
Saham treasuri (Catatan 1d) 909.878.300 45.493.915.000 0,61% Treasury stock (Notes 1d)
Total 151.559.001.604 7.577.950.080.200 100,00% Total
*) Termasuk tantiem yang ditangguhkan dalam bentuk saham *) Included deferred remuneration in the form of shares (Note 31f)
(Catatan 31f)
Saham Seri A Dwiwarna adalah saham yang Series A Dwiwarna share is the share that gives
memberikan hak-hak preferen kepada the shareholder preferential rights to approve the
pemegangnya untuk menyetujui pengangkatan appointment and dismissal of Board of
dan pemberhentian Dewan Komisaris dan Commissioners and Directors, amendments in
Direksi, perubahan anggaran dasar, menyetujui the articles of association, approval on BRI’s
penggabungan, peleburan, pengambilalihan merger, dissolution, acquisition and separation,
dan pemisahan BRI, pengajuan permohonan as well as submission of BRI’s bankruptcy and
agar BRI dinyatakan pailit dan pembubaran liquidation declaration request.
BRI.
Saham Seri B adalah saham biasa atas nama Series B shares are common shares that can be
yang dapat dimiliki oleh masyarakat. owned by the public.
262
Page 266
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor b. Additional Paid-in Capital
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut: follows:
31 Maret 2025/ 31 Desember 2024/
Maret 31, 2025 December 31, 2024
Tambahan modal Pemerintah Additional capital by
sehubungan dengan the Government related to
program rekapitalisasi 1.092.144 1.092.144 recapitalization program
Sisa setoran modal Pemerintah Remaining balance of paid-up
sebelumnya 5 5 capital by the Government
Agio saham dari IPO 589.762 589.762 Additional paid-in capital from IPO
Eksekusi atas opsi saham Exercise of stock options
Tahun 2004 49.514 49.514 Year 2004
Tahun 2005 184.859 184.859 Year 2005
Tahun 2006 619.376 619.376 Year 2006
Tahun 2007 140.960 140.960 Year 2007
Tahun 2008 29.013 29.013 Year 2008
Tahun 2009 14.367 14.367 Year 2009
Tahun 2010 43.062 43.062 Year 2010
Opsi saham MSOP tahap pertama yang Stock option MSOP Stage-I
telah jatuh tempo 504 504 which is already expired
Opsi saham MSOP tahap kedua yang Stock option MSOP Stage-II
telah jatuh tempo 1.845 1.845 which is already expired
Opsi saham MSOP tahap ketiga yang Stock option MSOP Stage-III
telah jatuh tempo 8.447 8.447 which is already expired
Akuisisi entitas Acquisition of merging
sepengendali tahun 2018 (81.195) (81.195) entities in 2018
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2019 208.331 208.331 in 2019
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2020 510.819 510.819 in 2020
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2021 1.154.211 1.154.211 in 2021
Opsi saham MSOP tahap keempat yang Stock option MSOP Stage-IV
telah jatuh tempo 62.862 62.862 which is already expired
Kehilangan pengendalian atas Loss of control over
entitas anak 565.209 565.209 subsidiaries
Tambahan modal atas transaksi Additional capital for
PMHMETD 94.419.142 94.419.142 PMHMETD transactions
Akuisisi entitas sepengendali Acquisition transaction under
tahun 2021 (23.370.339) (23.370.339) common control in 2021
Kompensasi atas Saham Bonus Bonus shares compensation
tahun 2022 (1.341) (1.341) in 2022
Akuisisi entitas sepengendali Acquisition transaction under
tahun 2022 (604.474) (604.474) common control in 2022
Provision for bonus share
Cadangan saham bonus yang telah from the previous program
jatuh tempo 210.266 210.266 that had matured
Kompensasi atas Saham Bonus Compensation for bonus
tahun 2023 5.778 5.778 shares in 2023
Kompensasi atas Saham Bonus Compensation for bonus
tahun 2024 27.096 27.096 shares in 2024
Kompensasi atas Saham Bonus Compensation for bonus
tahun 2025 11.144 - shares in 2025
75.891.367 75.880.223
263
Page 267
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Sebagai realisasi dari Program Rekapitalisasi In line with the realization of the Recapitalization
Bank Umum sesuai Peraturan Pemerintah Program for Commercial Banks in accordance
No. 52 Tahun 1999 tentang “Penambahan with Government Regulation No. 52 Year 1999
Penyertaan Modal Negara Republik Indonesia regarding the “Increase in Investment by the
ke dalam Modal Bank Pemerintah”, Pemerintah Republic of Indonesia in State-Owned Banks”,
telah menetapkan bahwa jumlah kebutuhan the Government determined that the
rekapitalisasi BRI untuk mencapai Kewajiban recapitalization requirement amount of BRI to
Penyediaan Modal Minimum 4% adalah achieve Capital Adequacy Ratio (CAR) of 4%
sebesar Rp29.063.531. Sampai dengan was Rp29,063,531. As of June 30, 2003, the
tanggal 30 Juni 2003, modal dasar dan authorized and issued capital stock of BRI has
ditempatkan BRI belum ditingkatkan dengan not yet been increased by additional capital from
tambahan modal dari program rekapitalisasi the above recapitalization program, therefore,
tersebut, sehingga setoran modal Pemerintah the paid-up capital from the Government of
sebesar Rp29.063.531 dicatat sementara pada Rp29,063,531 was recorded temporarily in
akun “Tambahan Modal Disetor” bersama- “Additional Paid-in Capital” account together with
sama dengan sisa setoran modal Pemerintah the previous balance of paid-up capital of Rp5
sebelumnya sebesar Rp5. from the Government.
Berdasarkan Surat Keputusan Menteri Based on the Decision Letter of the Minister of
Keuangan No. 427/KMK.02/2003 tanggal Finance No. 427/KMK.02/2003 dated
30 September 2003 jumlah final kebutuhan September 30, 2003, the final recapitalization
rekapitalisasi BRI sebesar Rp29.063.531, requirement of BRI amounted to Rp29,063,531.
dikonversi menjadi modal disetor sebesar The amount of Rp3,272,000 was converted to
Rp3.272.000 dan sisanya sebesar paid-up capital and the remaining balance of
Rp25.791.531 dibukukan sebagai agio saham. Rp25,791,531 was recorded as additional paid-
Selanjutnya, dengan dilaksanakannya kuasi- in capital. Furthermore, with the implementation
reorganisasi oleh BRI, saldo rugi sebelum of the quasi-reorganization by BRI, the
kuasi-reorganisasi pada tanggal 30 Juni 2003 accumulated losses before quasi-reorganization
sebesar Rp24.699.387 dieliminasikan ke agio as of June 30, 2003 amounting to Rp24,699,387
saham, sehingga menghasilkan saldo agio was eliminated against additional paid-in capital,
saham sebesar Rp1.092.149 pada tanggal resulting in additional paid-in capital amounting
30 Juni 2003. to Rp1,092,149 as of June 30, 2003.
Pada tanggal 10 November 2003, BRI telah On November 10, 2003, BRI conducted an IPO
melakukan IPO dengan mengeluarkan by issuing 1,764,705,000 new Series B common
1.764.705.000 lembar Saham Biasa Atas Nama shares with a par value of Rp500 (full amount)
Seri B baru dengan nilai nominal Rp500 (nilai per share at the offering price of Rp875 (full
penuh) per saham dengan harga penawaran amount) per share, resulting in additional paid-in
Rp875 (nilai penuh) per saham sehingga capital as follows:
menghasilkan tambahan agio saham sebagai
berikut:
Jumlah Saham Biasa Atas Nama Seri B Total New Series B Common Shares
baru yang dikeluarkan untuk masyarakat Issued to the Public Under
dalam rangka IPO (lembar saham) (Catatan 1c) 1.764.705.000 the IPO (Shares) (Note 1c)
Agio saham per saham (nilai penuh) 375 Additional paid-in capital per share (full amount)
Total agio saham - sebelum diskon 661.764 Total additional paid-in capital - before discount
Dikurangi Less
- 3% diskon yang diberikan kepada nasabah BRI (2.961) - 3% discount given to BRI customers
- Biaya IPO (69.041) - Cost of IPO
Agio saham dari IPO 589.762 Additional paid-in capital from IPO
264
Page 268
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Transaksi entitas sepengendali Entities under common control transaction
Berdasarkan Akta Jual Beli Saham No. 70 Based on the Deed Sale and Purchase of Shares
tanggal 20 Desember 2018 yang dibuat di No. 70 dated December 20, 2018, of Ashoya
hadapan Ashoya Ratam, S.H., M.Kn., Notaris di Ratam, S.H., M.Kn., PT Bahana Artha Ventura
Jakarta Selatan, PT Bahana Artha Ventura transferred 15,874 shares of BRI Ventura to BRI
telah mengalihkan kepemilikan saham PT BRI (Note 1f) and based on the Deed of Shares
Ventura Investama (BRI Ventures) sebanyak Takeover No. 53 dated December 21, 2018,
15.874 lembar kepada BRI (Catatan 1f), dan made before Masjuki, S.H., a substitute notary of
berdasarkan Akta Pengambilalihan Saham Notary M. Nova Faisal, S.H., M.Kn., PT
No. 53 tanggal 21 Desember 2018 yang dibuat Danareksa (Persero) sold 335,000,000 shares of
di hadapan Masjuki, S.H., notaris pengganti PT Danareksa Sekuritas (Danareksa Sekuritas)
dari M. Nova Faisal, S.H., M.Kn., to BRI (Note 1f).
PT Danareksa (Persero) telah mengalihkan
kepemilikan saham PT Danareksa Sekuritas
(Danareksa Sekuritas), sebanyak 335.000.000
lembar saham kepada BRI (Catatan 1f).
Transaksi jual beli tersebut merupakan These sale and purchase transactions constitute
transaksi kombinasi bisnis entitas sepengendali a business combination of entities under
dimana pemegang saham pengendali (ultimate common control where the ultimate shareholder
shareholder) dari BRI, PT Danareksa (Persero) of BRI, PT Danareksa (Persero) and PT Bahana
dan PT Bahana Artha Ventura adalah Artha Ventura is the Government of the Republic
Pemerintah Republik Indonesia. Oleh karena of Indonesia. Therefore, the transactions are
itu, transaksi tersebut diperlakukan treated based on the pooling of interests method
berdasarkan metode penyatuan kepemilikan in accordance with the Statement of Financial
sesuai dengan Pernyataan Standar Akuntansi Accounting Standarsd (“SFAS”) No. 338,
Keuangan (“PSAK”) No. 338, “Kombinasi Bisnis "Business Combination of Entities Under
Entitas Sepengendali”. Common Control".
Perbedaan antara jumlah imbalan yang The difference between the amount of the
dialihkan dan jumlah tercatat investasi yang considerations transferred and the carrying
diperoleh dari transaksi ini dicatat dalam akun amount of the investment obtained from this
“Tambahan Modal Disetor” pada bagian transaction is recorded in the "additional paid-in
ekuitas, dengan rincian sebagai berikut: capital" account in equity, with details as follows:
Jumlah imbalan Jumlah tercatat Tambahan modal
yang dialihkan/ investasi/ disetor/
Considerations Investment Additional Paid-
transferred Carrying amount in Capital
Danareksa Sekuritas 446.888 366.359 80.529 Danareksa Sekuritas
BRI Ventures 3.090 2.424 666 BRI Ventures
Jumlah 449.978 368.783 81.195 Total
265
Page 269
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Transaksi entitas sepengendali (lanjutan) Entities under common control transaction
(continued)
Berdasarkan Akta Jual Beli Saham No. 47 Based on the Deed of Sale and Purchase of
tanggal 20 Desember 2018 yang dibuat di Shares No. 47 dated December 20, 2018 made
hadapan Masjuki, S.H., Notaris pengganti dari before Masjuki, S.H., Notary substitute for M.
M. Nova Faisal, S.H., M.Kn., PT Danareksa Nova Faisal, S.H., M.Kn., PT Danareksa
(Persero) telah mengalihkan kepemilikan (Persero) has transferred the share ownership of
saham PT Danareksa Investment Management PT Danareksa Investment Management ("DIM")
(“DIM”) sebanyak 10.500.000 lembar saham amounting to 10,500,000 shares to BRI (Note
kepada BRI (Catatan 1f). Atas transaksi ini BRI 1f). For this transaction, BRI has significant
memiliki pengaruh signifikan terhadap DIM influence on DIM so that this transaction is
sehingga transaksi ini dicatat sesuai recorded in accordance with SFAS No. 228,
PSAK No. 228 “Investasi pada Entitas "Investment in Associates", where in the equity
Asosiasi”, dimana dalam metode ekuitas method initial recognition is recognized
pengakuan awal diakui sesuai dengan harga according to the acquisition price which is then
perolehan yang kemudian ditambah atau added or reduced to recognize BRI's share of
dikurangi untuk mengakui bagian BRI atas laba DIM's profit or loss after date of acquisition.
rugi DIM setelah tanggal perolehan.
Kemudian berdasarkan Akta Jual Beli Saham Furthermore, based on the Deed of Sale and
No. 32 tanggal 30 November 2022 yang dibuat Purchase of Shares No. 32 dated November 30,
di hadapan Fathiah Helmi, S.H., Notaris di 2022 made before Fathiah Helmi, S.H., Notary in
Jakarta, PT Danareksa (Persero) telah Jakarta, PT Danareksa (Persero) has
mengalihkan kepemilikan saham PT Danareksa transferred ownership of PT Danareksa
Investment Management (“DIM”) sebanyak Investment Management (“DIM”) shares totaling
9.000.000 lembar saham kepada BRI (Catatan 9,000,000 shares to BRI (Note 1f), so that BRI
1f), sehingga BRI memiliki 19.500.000 lembar owns 19,500,000 shares or equivalent to 65% of
saham atau setara dengan 65% dari total the total outstanding shares of DIM. For this
saham beredar DIM. Atas transaksi ini BRI transaction, BRI obtained control over DIM so
memperoleh pengendalian terhadap DIM that this transaction is a business combination of
sehingga atas transaksi ini merupakan entities under common control and is recorded in
kombinasi bisnis entitas sepengendali dan accordance with SFAS No. 338, "Business
dicatat sesuai PSAK No. 338, “Kombinasi Combinations of Entities under Common
Bisnis Entitas Sepengendali”. Control".
Perbedaan antara jumlah imbalan yang The difference between the amount of
dialihkan dan jumlah tercatat investasi yang consideration transferred and the carrying
diperoleh dari transaksi ini dicatat dalam akun amount of the investment obtained from this
“Tambahan Modal Disetor” pada bagian transaction is recorded in the "Additional Paid-in
ekuitas. Pada tanggal akuisisi di tahun 2022 Capital" account in the equity section. At the
selisih antara jumlah imbalan yang dialihkan acquisition date in 2022, the difference between
dan jumlah tercatat investasi adalah sebesar the amount of consideration transferred and the
Rp604.474. carrying amount of the investment amounted to
Rp604,474.
266
Page 270
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Kehilangan pengendalian atas entitas anak Loss of control over the subsidiary (BRIS)
(BRIS)
Pada tanggal 12 Oktober 2020, PT Bank On October 12, 2020, PT Bank Mandiri (Persero)
Mandiri (Persero) Tbk (Mandiri), PT Bank Tbk (Mandiri), PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk (BRI), PT Bank (Persero) Tbk (BRI), PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk (BNI), PT Bank (Persero) Tbk (BNI), PT Bank Syariah Mandiri
Syariah Mandiri (BSM), PT Bank BRIsyariah (BSM), PT Bank BRIsyariah Tbk (BRIS) and PT
Tbk (BRIS) dan PT Bank BNI Syariah (BNIS) Bank BNI Syariah (BNIS) have signed a
telah menandatangani Conditional Merger Conditional Merger Agreement (CMA) for the
Agreement (CMA) atau Perjanjian purpose of merging BSM, BRIS and BNIS
Penggabungan Bersyarat dalam rangka (Merger Participating Banks).
penggabungan usaha BSM, BRIS dan BNIS
(Bank Peserta Penggabungan).
Berdasarkan CMA, setelah tanggal efektif Based on the CMA, after the effective date of the
penggabungan, PT Bank BRIsyariah Tbk merger, PT Bank BRIsyariah Tbk (BRIS) will
(BRIS) akan menjadi entitas yang menerima become the surviving entity and all shareholders
penggabungan atau surviving entity dan of PT Bank BNI Syariah (BNIS) and PT Bank
seluruh pemegang saham PT Bank BNI Syariah Syariah Mandiri (BSM) will become shareholders
(BNIS) dan PT Bank Syariah Mandiri (BSM) of the entity that accept the merger based on the
akan menjadi pemegang saham dari entitas combined ratio.
yang menerima penggabungan berdasarkan
rasio penggabungan.
Berdasarkan rasio penggabungan kepemilikan Based on the combined ratio of BRI's ownership
BRI atas BSI adalah sebesar 17,29% atau of BSI, it is 17.29% or 7,092,761,655 shares
sebanyak 7.092.761.655 lembar saham senilai worth Rp3,546,381.
Rp3.546.381.
Sejak tanggal 1 Februari 2021 BRI telah Since February 1, 2021, BRI has lost control of
kehilangan pengendalian atas BRIS yang BRIS which has resulted in BRI having to
mengakibatkan BRI harus menghentikan derecognize BRIS' net assets at their carrying
pengakuannya terhadap aset neto BRIS pada amount of Rp909,707 and the carrying amount
nilai tercatatnya sebesar Rp909.707 dan jumlah of any former non-controlling interest in BRIS
tercatat setiap kepentingan non-pengendali when control is lost (including any components
terdahulu kepada BRIS ketika pengendalian of other comprehensive income attributable
hilang (termasuk setiap komponen penghasilan to non-controlling interests) amounting to
komprehensif lain yang diatribusikan pada Rp1,452,824. After that BRI recognized
kepentingan non pengendali) senilai investment in BSI in accordance with the
Rp1.452.824. Setelah itu BRI mengakui combined ratio where the difference between
investasi pada BSI sesuai dengan rasio BRIS's net assets and BSI's investment was
penggabungan dimana selisih antara aset neto recorded as additional paid-in capital of
BRIS dengan investasi BSI dicatat sebagai Rp565,209.
tambahan modal disetor sebesar Rp565.209.
Transaksi penggabungan ini merupakan This merger transaction is a business
transaksi kombinasi bisnis entitas sepengendali combination transaction of entities under
dimana pemegang saham pengendali (ultimate common control in which the ultimate
shareholder) dari BRI, BNI, Mandiri, BSM, BRIS shareholder of BRI, BNI, Mandiri, BSM, BRIS
dan BNIS adalah Pemerintah Republik and BNIS is the Government of the Republic of
Indonesia. Indonesia.
267
Page 271
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Kehilangan pengendalian atas entitas anak Loss of control over the subsidiary (BRIS)
(BRIS) (lanjutan) (continued)
Oleh karena itu, transaksi tersebut diperlakukan Therefore, the transaction is treated based on
berdasarkan metode penyatuan kepemilikan the combined interest method in accordance with
sesuai dengan Pernyataan Standar Akuntansi Statement of Financial Accounting Standards
Keuangan (“PSAK”) No. 338 “Kombinasi Bisnis (“SFAS”) No. 338, “Business Combination of
Entitas Sepengendali”. Entities Under Common Control”.
Perbedaan antara jumlah tercatat investasi The difference between the carrying amount of
sebelumnya dan jumlah tercatat investasi yang the previous investment and the carrying amount
diperoleh dari transaksi ini dicatat dalam akun of the investment obtained from this transaction
“Tambahan Modal Disetor” pada bagian is recorded in the “Additional Paid-in Capital”
ekuitas, dengan rincian sebagai berikut: account in the equity section, with details as
follows:
Jumlah tercatat Jumlah tercatat
investasi investasi
sebelumnya/ akibat merger/ Tambahan modal
Carrying amount Carrying amount disetor/
of previous of investment Additional
investment due to merger paid-in capital
Kepemilikan BRI atas BSI 2.981.172 3.546.381 565.209 BRI ownership of BSI
Penerbitan Saham Baru Additional Capital for PMHMETD transactions
Sesuai dengan RUPS Luar Biasa pada tanggal In accordance with the Extraordinary General
22 Juli 2021, seperti yang telah diungkapkan Meeting of Shareholders on July 22, 2021, as
dalam Akta No. 61 Notaris Fathiah Helmi, S.H., disclosed in the Deed No. 61 of Notary Fathiah
pemegang saham menyetujui BRI menerbitkan Helmi, S.H., the shareholders approved the
saham baru dalam rangka penambahan modal company issues new shares in connection with
melalui mekanisme Penambahan Modal the issuance of Additional Capital with
dengan Hak Memesan Efek Terlebih Dahulu I Preemptive Rights I (PMHMETD I) mechanism.
(PMHMETD I).
PMHMETD I tersebut telah memperoleh Additional Capital with Preemptive Rights I has
Pernyataan Efektif dari Otoritas Jasa Keuangan received an effective statement from the
(“OJK”) pada tanggal 30 Agustus 2021. Financial Services Authority ("OJK") on August
Pemerintah Republik Indonesia, selaku 30, 2021. The Government of the Republic of
pemegang saham pengendali Perseroan Indonesia, as the controlling shareholder of the
mengambil bagian atas seluruh Hak Memesan Company, takes part to all Preemptive Rights to
Efek Terlebih Dahulu (HMETD) yang menjadi which it is entitled by conducting Inbreng on
haknya dengan melakukan Inbreng atas saham shares owned by the Government's shares in
milik Pemerintah pada Pegadaian dan PNM Pegadaian and PNM to BRI as follows:
kepada BRI adalah sebagai berikut:
a. 6.249.999 saham Seri B atau mewakili a. 6,249,999 Series B shares or representing
99,99% dari seluruh modal ditempatkan 99.99% of the issued and fully paid capital
dan disetor penuh dalam Pegadaian; in Pegadaian;
b. 3.799.999 saham Seri B atau mewakili b. 3,799,999 Series B shares or representing
99,99% dari seluruh modal ditempatkan 99.99% of the issued and fully paid capital
dan disetor penuh dalam PNM. in PNM.
268
Page 272
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Penerbitan Saham Baru (lanjutan) Additional Capital for PMHMETD transactions
(continued)
Transaksi inbreng tersebut sesuai Akta The inbreng transaction is in accordance with the
Pengalihan Hak Atas Saham Republik Deed of Transfer of Rights to Shares of the
Indonesia atas Perusahaan Perseroan Republic of Indonesia for both the Company
(Persero) PT Pegadaian, Perusahaan (Persero) PT Pegadaian, and PT Permodalan
Perseroan (Persero) PT Permodalan Nasional Nasional Madani and in relation to the assitional
Madani untuk dan dalam rangka Penambahan investment in the company (Persero) PT Bank
Penyertaan Negara Republik Indonesia Dalam Rakyat Indonesia Tbk by the Republic of
Penyertaan Modal Perusahaan Perseroan Indonesia No. 13 dated September 13, 2021,
(Persero) PT Bank Rakyat Indonesia Tbk Notary Fathiah Helmi, S.H., for the Inbreng
No. 13 tanggal 13 September 2021, Notaris Transaction is a business combination
Fathiah Helmi, S.H., atas Transaksi inbreng transaction of entities under common control in
tersebut merupakan transaksi kombinasi bisnis which the ultimate shareholder of BRI,
entitas sepengendali dimana pemegang saham PT Pegadaian (Persero) and PT Permodalan
pengendali (ultimate shareholder) dari BRI, Nasional Madani is the Government of the
PT Pegadaian (Persero) dan PT Permodalan Republic of Indonesia. Therefore, the transaction
Nasional Madani adalah Pemerintah Republik is treated based on the pooling of interest
Indonesia. Oleh karena itu, transaksi tersebut method in accordance with Statement of
diperlakukan berdasarkan metode penyatuan Financial Accounting Standards (“SFAS”) No.
kepemilikan sesuai dengan Pernyataan 338, “Business Combination of Entities Under
Standar Akuntansi Keuangan (“PSAK”) Common Control”.
No. 338, “Kombinasi Bisnis Entitas
Sepengendali”.
Perbedaan antara jumlah imbalan yang The difference between the nominal of
dialihkan dan jumlah tercatat investasi yang investment and carrying amount of investment
diperoleh dari transaksi ini dicatat dalam akun from this transaction is recorded in “Additional
“Tambahan Modal Disetor” pada bagian paid-in capital” in equity section as follows:
ekuitas, dengan rincian sebagai berikut:
Jumlah tercatat Jumlah tercatat
investasi investasi
sebelumnya/ akibat merger/ Tambahan modal
Carrying amount Carrying amount disetor/
of previous of investment Additional
investment due to merger paid-in capital
PNM 6.100.068 6.073.819 26.249 PNM
Pegadaian 48.670.528 25.326.438 23.344.090 Pegadaian
Jumlah 54.770.596 31.400.257 23.370.339 Total
Jumlah imbalan yang dialihkan sesuai dengan The nominal amount of investment transferred is
hasil nilai wajar dari Kantor Jasa Penilai Publik in accordance with the fair value result
(KJPP) Suwendho Rinaldy dan Rekan, from the External Independent Appraisal (KJPP)
sesuai dengan laporan No. 00244/2.0059- Suwendho Rinaldy and Partners, in accordance
02/BS/07/0242/1/VI/2021 tanggal 30 Juni 2021 with report No. 00244/2.0059-02/BS/07/0242/1/
dan No. 00245/2.0059-02/BS/07/0242/1/VI/ VI/2021 dated June 30, 2021 and No. 00245/
2021 tanggal 30 Juni 2021. 2.0059-02/BS/07/0242/1/VI/2021 dated June 30,
2021.
269
Page 273
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
b. Tambahan Modal Disetor (lanjutan) b. Additional Paid-in Capital (continued)
Rincian tambahan modal disetor adalah The details of additional paid-in capital are as
sebagai berikut (lanjutan): follows (continued):
Penerbitan Saham Baru (lanjutan) Additional Capital for PMHMETD transactions
(continued)
Atas PMHMETD I meningkatkan modal dan The PMHMETD I increased the issued and fully
disetor penuh sebanyak 28.213.191.604 paid capital of 28,213,191,604 shares or
lembar saham atau sebesar Rp1.410.659, yang Rp1,410,659, consisting of the Government
terdiri dari inbreng Pemerintah sebanyak inbreng shares totaling 16,108,998,710 shares
16.108.998.710 lembar saham atau or Rp805,450 and the public as many as
sebesar Rp805.450 dan publik sebanyak 12,104,192,894 shares or Rp605,210, which
12.104.192.894 lembar saham atau sebesar resulted in an increase in additional paid-in
Rp605.210, yang mengakibatkan kenaikan capital of Rp94,419,142 (after deducting
tambahan modal disetor sebesar Rp94.419.142 emission costs).
(setelah dikurangi oleh biaya emisi).
c. Selisih Kurs karena Penjabaran Laporan c. Differences Arising from Translation of Foreign
Keuangan dalam Mata Uang Asing Currency Financial Statements
Akun ini merupakan selisih kurs yang timbul This account represents the exchange rate
karena penjabaran laporan keuangan BRI differences arising from the translation of the
Kantor Cabang/Perwakilan luar negeri financial statements of BRI overseas
(Cayman Islands, New York, Hong Kong, branches/representative office (Cayman Islands,
Singapura, Timor-Leste dan Taipei) dan entitas New York, Hong Kong, Singapore, Timor-Leste,
anak dalam mata uang Dolar Amerika Serikat, and Taipei) and subsidiaries with functional
Dolar Hong Kong, Dolar Singapura dan Dolar currency of United States Dollar, Hong Kong
Taiwan Baru ke dalam mata uang Rupiah Dollar, Singaporean Dollar, and New Taiwanese
(Catatan 2ai). Dollar into Rupiah (Note 2ai).
d. Pembagian Laba d. Distribution of Net Income
Dalam RUPS Tahunan BRI tanggal 24 Maret In the Annual General Meetings of BRI’s
2025 dan 1 Maret 2024 pemegang saham Shareholders held on March 24, 2025 and March
menyetujui pembagian dividen dari laba tahun 1, 2024, the Shareholders agreed to distribute
berjalan untuk tahun yang berakhir pada dividend from net income for the years ended
tanggal-tanggal 31 Desember 2024 dan December 31, 2024 and 2023 are as follows:
2023 dengan rincian sebagai berikut:
Laba tahun berjalan/
Income for the year
Untuk tahun yang berakhir
pada tanggal 31 Desember/
ended December 31,
2024 2023
Konsolidasian 51.734.508 48.102.283 Consolidated
Berdasarkan Perubahan Anggaran Dasar Based on the Amendment to the Articles of
dalam Akta Notaris Fathiah Helmi, S.H., No. 31 Association in Notarial Deed of Fathiah Helmi,
tanggal 22 April 2024 yang menyatakan bahwa S.H., No. 31 dated April 22, 2024, which states
Perseroan dapat membagikan Dividen Interim that the Company may distribute Interim
berdasarkan keputusan Direksi setelah Dividends based on a resolution of the Board of
memperoleh persetujuan Dewan Komisaris Directors after obtaining approval from the Board
dan/atau apabila diminta oleh Pemegang of Commissioners and/or upon request from
Saham yang mewakili paling sedikit 1/10 (satu Shareholders representing at least 1/10 (one-
per sepuluh) bagian dari saham yang telah tenth) of the issued shares, provided that such
dikeluarkan dan telah mendapatkan distribution has been approved by the Board of
persetujuan Dewan Komisaris. Commissioners.
270
Page 274
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
d. Pembagian Laba (lanjutan) d. Distribution of Net Income (continued)
Pembagian dividen interim BRI tahun buku The distribution of BRI’s interim dividend for the
2024 sesuai dengan Surat Persetujuan 2024 financial year, in accordance with Approval
No. R.128-KOM/12/2024 tanggal 12 Desember Letter No. R.128-KOM/12/2024 dated December
2024, disetujui sebesar Rp135 per lembar 12, 2024, has been approved at Rp135 per
saham atau sebesar Rp20.337.632. share, amounting to Rp20,337,632.
Berdasarkan surat Menteri BUMN Based on Letter from State Minister for State
No. SR-602/MBU/11/2023 tanggal Owned Enterprises No. SR-602/MBU/11/2023
28 November 2023, ditetapkan pembagian dated November 28, 2023, the distribution of
dividen interim atas tahun buku 2023, yang interim dividends for the 2023 financial year was
kemudian telah disetujui oleh Direksi determined, which was then approved by the
berdasarkan Rapat Direksi tanggal Board of Directors based on the Board of
11 Desember 2023 sebesar Rp12.666.432. Directors Meeting on December 11, 2023 in the
amount of Rp12,666,432.
e. Reklasifikasi Saldo Laba - Telah Ditentukan e. Reclassification of Appropriated Retained
Penggunaannya Earnings
Dalam rangka menjaga struktur In order to maintain its capital structure, BRI has
permodalannya, BRI telah melakukan reclassified its appropriated retained earnings
reklasifikasi saldo laba yang telah ditentukan into unappropriated retained earnings amounting
penggunaannya (cadangan tujuan) ke saldo to Rp15,093,056. This is in accordance with the
laba yang belum ditentukan penggunaannya implementation of the Financial Services
sebesar Rp15.093.056 pada tahun 2016. Hal ini Authority Regulation (POJK)
dilakukan sehubungan dengan penerapan No. 34/POJK.03/2016 dated September 26,
Peraturan Otoritas Jasa Keuangan (POJK) 2016 regarding ”Amendment to POJK
No. 34/POJK.03/2016 pada tanggal No. 11/POJK.03/2016 regarding Minimum
26 September 2016 tentang ”Perubahan atas Capital Adequacy Requirement for Commercial
POJK No. 11/POJK.03/2016 tentang Kewajiban Banks”.
Penyediaan Modal Minimum Bank Umum”.
f. Saham bonus BRI f. BRI Bonus Shares
Dalam rangka meningkatkan produktivitas dan In order to increase productivity and create
menciptakan sense of belonging terhadap a sense of belonging to the company and provide
perusahaan dan memberikan insentif jangka long-term incentives for workers to achieve
panjang kepada pekerja untuk mencapai target predetermined targets, BRI management
yang telah ditetapkan, Manajemen BRI decided to provide a share ownership bonus
memutuskan untuk memberikan program program for workers in the form of Employee
bonus kepemilikan saham bagi pekerja dalam Stock Allocation (ESA) program.
program Employee Stock Allocation (ESA).
Alokasi saham diberikan kepada masing- Share allocation is given to each worker based
masing pekerja berdasarkan kinerja individu on individual and company performance.
dan perusahaan.
271
Page 275
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
f. Saham bonus BRI (lanjutan) f. BRI Bonus Shares (continued)
Sesuai surat Direksi No. B.0016-DIR/HCS/ In accordance with the Board of Directors' letter
01/2023 tanggal 2 Januari 2023, BRI kembali No. B.0016-DIR/HCS/01/2023 dated January 2,
melaksanakan program ESA dimana tanggal 2023, BRI is re-implementing the ESA program
pemberian alokasi hak saham atau tanggal where the share rights allocation date or grant
grant pada 2 Januari 2023, dengan akhir date is January 2, 2023, with the end of the
periode vesting pada 31 Desember 2024. vesting period on December 31, 2024.
Nilai wajar dari ESA pada saat pemberian The fair value of ESA at the time of grant on
pada tanggal 2 Januari 2023 sebesar January 2, 2023 was Rp406,008. The fair value
Rp406.008. Nilai wajar ESA diamortisasi of ESA is amortized over the vesting period and
selama masa vesting dan diakui dalam laba rugi recognized in consolidated profit or loss and
dan penghasilan komprehensif lain other comprehensive income, while the
konsolidasian, sedangkan akumulasi biaya accumulated costs over the vesting period are
selama periode vesting diakui dalam ekuitas. recognized in equity.
Biaya ESA yang diakui dalam laba rugi dan ESA costs recognized in consolidated profit or
penghasilan komprehensif lain konsolidasian loss and other comprehensive income for the
untuk periode tiga bulan yang berakhir pada three-month period ended March 31, 2025 and
tanggal 31 Maret 2025 dan 31 Desember 2024 December 31, 2024 amounted to Rp299 and
sebesar Rp299 dan Rp217.957. Rp217,957.
Per 31 Desember 2023, cadangan saham As of December 31, 2023, bonus share reserves
bonus dari program sebelumnya yang telah from the previous program that had matured
jatuh tempo sebesar Rp210.266 yang amounted to Rp210,266 which resulted in an
mengakibatkan kenaikan tambahan modal additional increase in paid-in capital.
disetor.
Selain program ESA bagi pekerja, terdapat juga Apart from the ESA program for employees,
program Long Term Incentives (LTI) yang there is also a Long Term Incentives (LTI)
ditujukan kepada direksi dan komisaris non program aimed at BRI's non-independent
independen BRI dimana tanggal pemberian directors and commissioners where the
alokasi hak saham atau tanggal grant masing- allocation date for share rights or grant date are
masing pada 15 Desember 2023 (LTI 2023) dan December 15, 2023 (LTI 2023) and December
23 Desember 2022 (LTI 2022), dengan 23, 2022 (LTI 2022), with taking into holding
memperhatikan ketentuan holding period untuk period for each program.
masing-masing program.
Nilai wajar dari LTI pada saat pemberian pada The fair value of LTI at the time of grant on
tanggal 15 Desember 2023 dan 23 Desember December 15, 2023 and December 23, 2022
2022 masing-masing sebesar Rp211.117 dan amounted Rp211,117 and Rp141,438,
Rp141.438. Nilai wajar LTI diamortisasi selama respectively. The fair value of LTI is amortized
masa vesting dan diakui dalam laba rugi dan over the vesting period and recognized in
penghasilan komprehensif lain konsolidasian, consolidated profit or loss and other
sedangkan akumulasi biaya selama periode comprehensive income, while the accumulated
vesting diakui dalam ekuitas. costs over the vesting period are recognized in
equity.
Biaya LTI yang diakui dalam laba rugi dan LTI costs recognized in consolidated profit or
penghasilan komprehensif lain konsolidasian loss and other comprehensive income for the
untuk periode tiga bulan yang berakhir pada year ended March 31, 2025 and December 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2024 amounted to RpNil and Rp164,549,
masing-masing sebesar RpNihil dan respectively.
Rp164.549.
272
Page 276
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
f. Saham bonus BRI (lanjutan) f. BRI Bonus Shares (continued)
Berdasarkan Surat Menteri Badan Usaha Milik According to the letter of the Minister of State-
Negara (BUMN) Republik Indonesia No.SR- Owned Enterprises (BUMN) No.SR-
198/MBU/04/2024, tanggal 3 April 2024, 198/MBU/04/2024, dated April 3, 2024, the
Menteri BUMN telah menetapkan besarnya minister has determined the amount of
jumlah tantiem untuk Direksi dan Dewan remuneration for Board Directors and Board of
Komisaris atas kinerja tahun buku 2023, Commisioners for the performance of fiscal year
dimana atas bagian 20% dari jumlah tantiem 2023, which is 20% of the total of remuneration
tersebut harus ditangguhkan selama 3 (tiga) must be deferred for 3 (three) years or the end of
tahun atau sampai berakhir masa jabatannya the term of office to be paid in the form of shares
dan pembayaran dalam bentuk saham untuk for Board of Directors and non Independent
Direksi dan Dewan Komisaris Non Independen Board of Commissioners, as well as in the form
serta dalam bentuk tunai bagi Komisaris of cash for Independent Commissioners.
Independen.
g. Perubahan proporsi kepemilikan oleh g. Changes in the proportion of ownership by
kepentingan non-pengendali di PT Asuransi non-controlling interests in PT Asuransi BRI Life
BRI Life (BRI Life) (BRI Life)
Perubahan proporsi ekuitas yang dimiliki oleh Change in the proportion of equity held by non-
kepentingan non-pengendali sesuai dengan controlling interests based on the Shareholders
Perjanjian Pemegang Saham tanggal 2 Maret Agreement dated March 2, 2021 (Note 1f), BRI
2021 (Catatan 1f), BRI menyesuaikan jumlah adjusted the carrying amount of controlling and
tercatat kepentingan pengendalian dan non-controlling interests to reflect changes of
kepentingan non-pengendalian untuk ownership in BRI Life. The difference between
mencerminkan perubahan kepemilikan dalam the adjusted carrying amount of the
BRI Life. Perbedaan antara jumlah tercatat non-controlling interest and the fair value of the
kepentingan non-pengendali yang disesuaikan benefits received by BRI is recognized directly in
dan nilai wajar imbalan yang diterima BRI diakui equity, namely in the “Impact of transactions with
secara langsung dalam ekuitas yaitu pada akun non-controlling” account amounting to
‘’Dampak Transaksi Pengendalian Rp1,758,580.
Non-Pengendali’’ sebesar Rp1.758.580.
h. Kepentingan non-pengendali h. Non-controlling interest
Berikut di bawah ini adalah rincian dari Below are the details of non-controlling interests:
kepentingan non-pengendali:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Kepentingan non-pengendali Non-controlling interests
Entitas Induk Parent Entity
PT Asuransi BRI Life 5.198.260 5.067.495 PT Asuransi BRI Life
PT Bank Raya Indonesia Tbk 461.207 457.897 PT Bank Raya Indonesia Tbk
PT BRI Asuransi Indonesia 277.823 259.276 PT BRI Asuransi Indonesia
PT BRI Danareksa Sekuritas 173.129 173.872 PT BRI Danareksa Sekuritas
PT BRI Manajemen Investasi 86.668 85.340 PT BRI Manajemen Investasi
PT Pegadaian 3.726 3.553 PT Pegadaian
PT BRI Multifinance Indonesia 1.736 1.711 PT BRI Multifinance Indonesia
PT Permodalan Nasional Madani 1.110 1.059 PT Permodalan Nasional Madani
PT BRI Ventura Investama 24 27 PT BRI Ventura Investama
Entitas anak 39.152 44.979 Subsidiaries
Total 6.242.835 6.095.209 Total
273
Page 277
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
i. Pengalihan Sebagian saham Seri B milik i. Partially Transfer of Series B Shares owned by
Negara Republik Indonesia kepada Indonesia the Republic of Indonesia to the Indonesia
Investment Authority Investment Authority
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation of the
Indonesia No. 111 Tahun 2021 tentang Republic of Indonesia No. 111 year 2021
Penambahan Penyertaan Modal Negara regarding the Addition of the State Equity
Republik Indonesia ke dalam Modal Lembaga Participation of the Republic of Indonesia into the
Pengelola Investasi telah ditetapkan Capital of the Investment Management
penambahan penyertaan modal negara kepada Institution, it has been stipulated of the addition
Lembaga Pengelola Investasi (dalam hal ini of the state's equity participation to the
Indonesia Investment Authority). Penambahan Investment Management Institution (in this case
penyertaan modal tersebut berasal dari the Indonesia Investment Authority). The
pengalihan saham seri B milik Negara Republik additional capital participation comes from the
Indonesia pada BRI. transfer of BRI series B shares owned by the
Republic of Indonesia to BRI.
Selanjutnya sesuai dengan Akta Notaris No. 33 Subsequently, in accordance with the Notarial
Tentang Perjanjian Pengalihan Hak atas Deed No. 33 regarding the Agreement on the
Saham Negara Republik Indonesia pada Transfer of Rights to the Shares of the Republic
Perusahaan Perseroan (Persero) PT Bank of Indonesia in PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk kepada dan (Persero) Tbk, to and in the context of the
Dalam Rangka Penambahan Penyertaan addition of the State Equity Participation of the
Modal Negara Republik Indonesia ke dalam Republic of Indonesia into the Capital of the
Modal Lembaga Pengelola Investasi yang Investment Management Institution made by
dibuat oleh Notaris Fathiah Helmi, S.H. Notary Fathiah Helmi, S.H. The partial transfer of
Pengalihan Sebagian saham seri B milik series B shares belonging to the Republic of
Negara Republik Indonesia pada BRI kepada Indonesia in BRI to the Indonesia Investment
Indonesia Investment Authority telah efektif Authority has been effective upon the signing of
setelah ditandatanganinya Akta tersebut pada the Deed on December 23, 2021.
tanggal 23 Desember 2021.
Pengalihan sebagian saham seri B milik Negara The transfer of part of the series B shares owned
Republik Indonesia pada BRI kepada Indonesia by the Republic of Indonesia in BRI to the
Investment Authority sejumlah 5.498.021.834 Indonesia Investment Authority amounted to
lembar saham atau sebesar 3,63%, sehingga 5,498,021,834 shares or 3.63%, so that the
saham seri B milik Negara Republik Indonesia series B shares owned by the Republic of
pada BRI menjadi sejumlah 80.610.976.875 Indonesia in BRI amounting to 80,610,976,875
lembar saham atau 53,19%. shares or 53.19%.
274
Page 278
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. EKUITAS (lanjutan) 31. EQUITY (continued)
j. Pengalihan Sebagian saham Seri B milik j. Partially Transfer of Series B Shares owned by
Negara Republik Indonesia kepada PT Biro the Republic of Indonesia to the PT Biro
Klasifikasi Indonesia (Persero) Klasifikasi Indonesia (Persero)
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation of the
Indonesia No. 15 Tahun 2025 Penambahan Republic of Indonesia No. 15 year 2025
Penyertaan Modal Negara RI ke dalam Modal regarding Republic of Indonesia Additional State
Saham Perusahaan Perseroan (Persero) Participation into Share Capital of PT Biro
PT Biro Klasifikasi Indonesia (Persero) untuk Klasifikasi Indonesia (Persero) for The
Pendirian Holding Operasional. Penambahan Establishment of Operational Holding. The
penyertaan modal tersebut berasal dari additional capital participation comes from the
pengalihan saham seri B milik Negara Republik transfer of BRI series B shares owned by the
Indonesia pada BRI. Republic of Indonesia to BRI.
Selanjutnya sesuai dengan Akta Notaris No. Subsequently, in accordance with the Notarial
121 Tentang Penyertaan Saham dengan Deed No. 121 regarding the Agreement on the
Pemasukan Dalam Perseroan Terbatas yang Transfer of Rights to the Shares of the Republic
dibuat oleh notaris Jose Dima Satria S.H., of Indonesia in PT Bank Rakyat Indonesia
M.kn,. Pengalihan seluruh saham seri B milik (Persero) Tbk, to and in the context of the
Negara Republik Indonesia pada BRI kepada addition of the State Equity Participation of the
PT Biro Klasifikasi Indonesia (Persero) telah Republic of Indonesia into the Capital of the
efektif setelah ditandatanganinya akta tersebut Investment Management Institution made by
pada tanggal 22 Maret 2025. Notary Fathiah Helmi, S.H. The partial transfer of
series B shares belonging to the Republic of
Indonesia in BRI to the PT Biro Klasifikasi
Indonesia (Persero) has been effective upon the
signing of the Deed on March 22, 2025.
Pengalihan saham seri B milik Negara Republik The transfer of the series B shares owned by the
Indonesia pada BRI kepada PT Biro Klasifikasi Republic of Indonesia in BRI to the PT Biro
Indonesia (Persero) sejumlah 80.610.976.875 Klasifikasi Indonesia (Persero) amounted to
lembar saham atau sebesar 53,19%, sehingga 80,610,976,875 shares or 53.19%, so that the
kepemilikan saham seri B Negara Republik Republic of Indonesia's ownership of series B
Indonesia di BRI pada 31 Maret 2025 adalah shares in BRI on March 31, 2025 is Nil.
nihil.
32. PENDAPATAN BUNGA DAN SYARIAH 32. INTEREST AND SHARIA INCOME
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024*)
Pendapatan bunga diperoleh dari: Interest income are derived from:
Rupiah Rupiah
Kredit yang diberikan Loan
Mikro 23.863.759 24.072.138 Micro
Ritel 12.185.515 12.172.052 Retail
Korporasi 2.304.709 1.773.077 Corporate
Piutang sewa pembiayaan 216.010 357.953 Finance lease receivables
Efek-efek Securities
Nilai wajar melalui laba rugi Fair value through profit or loss
Obligasi Pemerintah 56.013 169.574 Government Bonds
Obligasi 16.971 47.415 Bonds
Nilai wajar melalui penghasilan Fair value through Other
komprehensif lain Comprehensive Income
Obligasi Pemerintah 1.007.544 481.816 Government Bonds
Sertifikat Bank Indonesia 225.700 770.538 Bank Indonesia Certificate
275
Page 279
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
32. PENDAPATAN BUNGA DAN SYARIAH (lanjutan) 32. INTEREST AND SHARIA INCOME (continued)
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31.
2025 2024*)
Pendapatan bunga diperoleh dari Interest income are derived from
(lanjutan) (continued)
Rupiah (lanjutan) Rupiah (continued)
Efek-efek (lanjutan) Securities (continued)
Nilai wajar melalui penghasilan Fair value through Other
komprehensif lain Comprehensive Income
Obligasi 169.764 308.882 Bonds
Medium-Term Note 5.153 5.963 Medium-Term Note
Negotiable Certificate of Deposit - 1.360 Negotiable Certificate of Deposit
Biaya perolehan diamortisasi Amortized Costs
Obligasi Pemerintah 1.345.181 1.490.134 Government Bonds
Obligasi 31.690 26.494 Bonds
Sertifikat Bank Indonesia 3.492 - Bank Indonesia Certificate
Medium-Term Note 273 302 Medium-Term Note
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 229.101 577.667 agreement to resell
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain and other financial instruments
Deposit Facility/Term Deposit 117.872 90.543 Deposit Facility/Term Deposit
Inter-bank call money 34.864 30.311 Inter-bank call money
Lain-lain 177.749 284.354 Others
Wesel Ekspor dan Tagihan Lainnya 376.457 443.364 Export Bills and Other Receivables
Lain-lain 457.307 775.923 Others
42.825.124 43.879.850
Mata uang asing Foreign currency
Kredit yang diberikan Loan
Korporasi 1.739.809 1.728.425 Corporate
Ritel 22.015 96.280 Retail
Piutang sewa pembiayaan 47 310 Finance lease receivables
Efek-efek Securities
Nilai wajar melalui laba rugi Fair value through profit or loss
Obligasi Pemerintah 9.909 16.952 Government Bonds
Obligasi 13 6.422 Bonds
Nilai wajar melalui penghasilan Fair value through Other
komprehensif lain Comprehensive Income
Obligasi Pemerintah 242.305 183.824 Government Bonds
Obligasi 87.955 169.474 Bonds
Sertifikat Bank Indonesia 80.202 99.132 Bank Indonesia Certificate
Negotiable Certificate of Deposit 55 181 Negotiable Certificate of Deposit
Biaya perolehan diamortisasi Amortized Costs
Obligasi Pemerintah 142.049 155.495 Government Bonds
Obligasi 3.149 4.129 Bonds
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 5.041 - agreement to resell
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain and other financial instruments
Deposit Facility/Term Deposit 419.535 333.621 Deposit Facility/Term Deposit
Inter-bank call money 166.601 87.140 Inter-bank call money
Lain-lain 130.774 167.505 Others
Wesel Ekspor dan Tagihan Lainnya 252.753 89.101 Export Bills and Other Receivables
Giro pada Bank Indonesia 37 8 Current accounts with Bank Indonesia
Lain-lain 218.274 51.044 Others
3.520.523 3.189.043
Total Pendapatan Bunga 46.345.647 46.536.427 Total Interest Income
276
Page 280
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
32. PENDAPATAN BUNGA DAN SYARIAH (lanjutan) 32. INTEREST AND SHARIA INCOME (continued)
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31.
2025 2024*)
Pendapatan syariah diperoleh dari: Sharia income are derived from:
Rupiah Rupiah
Murabahah 2.511.862 2.754.320 Murabahah
Mudharabah 978.747 782.858 Mudharabah
Ujrah 2.083 1.401 Ujrah
Total Pendapatan Syariah 3.492.692 3.538.579 Total Sharia Income
Total 49.838.339 50.607.472 Total
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
33. BEBAN BUNGA DAN SYARIAH 33. INTEREST AND SHARIA EXPENSES
Akun ini merupakan beban bunga dan syariah atas: This account represents interest and sharia expense
on:
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024*)
Rupiah Rupiah
Deposito berjangka 5.991.518 6.788.055 Time Deposits
Giro 2.417.577 1.765.799 Demand Deposits
Pinjaman yang diterima 1.093.355 818.022 Fund borrowings
Tabungan 443.935 361.435 Saving Deposits
Efek yang dijual dengan Securities sold under
janji dibeli kembali 437.360 145.915 agreement to repurchase
Surat berharga yang diterbitkan 419.372 638.853 Marketable securities issued
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 66.538 24.371 and other financial institutions
Pinjaman Subordinasi 9.085 8.315 Subordinated loans
Lain-lain 823.918 914.848 Others
11.702.658 11.465.613
Mata uang asing Foreign currency
Giro 850.503 915.107 Demand Deposits
Pinjaman yang diterima 495.310 491.477 Fund borrowings
Deposito berjangka 457.754 675.856 Time Deposits
Efek yang dijual dengan Securities sold under
janji dibeli kembali 58.848 149.709 agreement to repurchase
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 28.418 123.324 and other financial institutions
Surat berharga yang diterbitkan 22.487 77.768 Marketable securities issued
Tabungan 2.429 2.523 Saving Deposits
Lain-lain 65.879 6.553 Others
1.981.628 2.442.317
Total beban bunga 13.684.286 13.907.930 Total interest expense
Beban syariah 302.295 203.184 Sharia expense
Total 13.986.581 14.111.114 Total
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
277
Page 281
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. BEBAN PENYISIHAN KERUGIAN PENURUNAN 34. PROVISION FOR IMPAIRMENT LOSSES ON
NILAI ATAS ASET KEUANGAN – NETO FINANCIAL ASSETS - NET
Akun ini merupakan beban/(pembalikan) penyisihan This account represents provision for/(reversal of)
kerugian penurunan nilai atas aset keuangan impairment losses on financial assets as follows:
sebagai berikut:
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024*)
Kredit yang diberikan (Catatan 11d) 11.369.775 11.685.417 Loans (Note 11d)
Pinjaman Syariah (Catatan 12) 604.001 603.087 Sharia loans (Note 12)
Tagihan Akseptasi (Catatan 14c) 272.263 39.493 Acceptances Receivables (Note 14c)
Wesel Ekspor dan Tagihan Lainnya Export Bills and Other Receivables
(Catatan 8c) 252.552 (429.165) (Note 8c)
Efek-efek (Catatan 7g) 82.282 (3.215) Securities (Note 7g)
Piutang sewa pembiayaan (Catatan 13c) 38.710 37.599 Finance Lease receivables (Note 13c)
Current accounts with
Giro pada Bank lain (Catatan 5c) 10.331 63.280 Other Banks (Note 5c)
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan lembaga keuangan lain (Catatan 6c) 590 432 other financial institutions (Note 6c)
Lain-lain 8.070 10.085 Other
Total 12.638.574 12.007.013 Total
*) Setelah Reklasifikasi (Catatan 52) *) After Reclassification (Note 52)
35. BEBAN TENAGA KERJA DAN TUNJANGAN 35. SALARIES AND EMPLOYEE BENEFIT
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024
Gaji, upah dan tunjangan 7.486.582 6.879.355 Salaries, wages and allowances
Bonus, insentif dan tantiem 1.108.203 551.756 Bonuses, incentives and tantiem
Program bagi pekerja (Catatan 42) 920.095 837.614 Employees program (Note 42)
Iuran Jamsostek 263.530 261.027 Jamsostek contribution
Pendidikan dan pelatihan 164.201 240.314 Training and developments
Tunjangan kesehatan 92.050 226.722 Medical allowances
Biaya kompensasi saham 10.514 64.661 Stock compensation cost
Lain-lain 788.756 702.145 Others
Total 10.833.931 9.763.594 Total
Jumlah gaji dan tunjangan untuk Direksi adalah Total salaries and allowances of the Board of
sebesar Rp72.885 dan Rp60.785 masing-masing Directors amounted to Rp72,885 and Rp60,785 for
untuk periode tiga bulan yang berakhir pada the three-month period ended March 31, 2025 and
tanggal-tanggal 31 Maret 2025 dan 2024, 2024, respectively, and total salaries and allowances
sedangkan jumlah gaji dan tunjangan untuk Dewan of the Board of Commissioners amounted to
Komisaris adalah sebesar Rp42.813 dan Rp26.609 Rp42,813 and Rp26,609 for the three-month period
masing-masing untuk periode tiga bulan yang ended March 31, 2025 and 2024, respectively (Note
berakhir pada tanggal-tanggal 31 Maret 2025 dan 44).
2024 (Catatan 44).
Jumlah tantiem, bonus dan insentif Direksi, Dewan Bonuses, incentives and tantiem of BRI’s Boards of
Komisaris dan manajemen kunci BRI yang Directors, Commissioners and key employees
dibayarkan adalah sebesar Rp188.666 dan amounting to Rp188,666 and Rp237,342 for the
Rp237.342 masing-masing untuk periode tiga bulan three-month period ended March 31, 2025 and 2024,
yang berakhir pada tanggal 31 Maret 2025 dan respectively (Note 44).
2024 (Catatan 44).
278
Page 282
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. BEBAN UMUM DAN ADMINISTRASI 36. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024
Penyusutan aset tetap dan aset hak guna Depreciation of premises and equipments
(Catatan 16) 1.658.557 1.295.651 (Note 16)
Jasa outsourcing 1.376.841 1.346.800 Outsourcing service
Barang dan jasa pihak ketiga 1.030.006 979.957 Third party goods and services
Perbaikan dan pemeliharaan 656.636 597.183 Repairs and maintenance
E-Channel 400.066 498.379 E-Channel
Transportasi 350.184 372.028 Transportation
Jasa profesional 275.905 219.553 Professional fees
Sewa 254.298 318.693 Rent
Listrik dan air 168.343 180.489 Electricity and water
Peralatan kantor 105.453 61.662 Office supplies
Komunikasi 83.140 94.580 Communications
Penelitian dan pengembangan produk 64.855 22.168 Research and product development
Percetakan dan benda pos 47.246 52.964 Printing and postage
Instalasi komputer 21.492 28.654 Computer installations
Lain-lain 741.600 848.701 Others
Total 7.234.622 6.917.462 Total
37. (BEBAN) PENDAPATAN NON OPERASIONAL - 37. NON OPERATING (EXPENSES)/INCOME - NET
NETO
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024
Kerugian penjualan aset tetap (436) 631 Loss on sale of premises and equipments
Corporate Social Responsibility (3.424) (4.717) Corporate Social Responsibility
Tanggung Jawab Sosial dan Lingkungan Non-PUMK Social and Environmental
Non PUMK (132.438) (7.102) Responsibility
Sumbangan (67) - Donation
Lain-lain - neto (103.239) (97.794) Others - net
Total (239.604) (108.982) Total
279
Page 283
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. PERPAJAKAN 38. TAXATION
a) Utang Pajak a) Taxes Payable
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, rincian utang pajak adalah the details of taxes payable are as follows:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
Maret 31, 2025 December 31, 2024
BRI (entitas induk) BRI (parent entity)
Pajak Penghasilan Income tax
Pasal 25 1.056.559 1.341.508 Article 25
Pasal 29 14.611 14.611 Article 29
1.071.170 1.356.119
Entitas anak Subsidiaries
Pajak Penghasilan 1.328.995 682.774 Income tax
Pajak Pertambahan Nilai 68.580 111.594 Value-added tax
1.397.575 794.368
Total 2.468.745 2.150.487 Total
b) Beban Pajak b) Tax Expense
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024
BRI (entitas induk) BRI (parent entity)
Beban pajak kini dari: Current tax expense of:
Periode berjalan 1.633.598 2.087.799 Current period
Beban pajak Deferred income tax
penghasilan tangguhan 1.108.811 1.242.603 expense
2.742.409 3.330.402
Entitas anak Subsidiaries
Beban pajak kini dari: Current tax expense of:
Periode berjalan 629.229 782.688 Current period
Beban (manfaat) pajak penghasilan Deferred income tax
tangguhan 206.570 (171.029) expense (benefit)
835.799 611.659
Total 3.578.208 3.942.060 Total
280
Page 284
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
b) Beban Pajak (lanjutan) b) Tax Expense (continued)
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax
seperti yang disajikan dalam laporan laba rugi expense as presented in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian dengan taksiran penghasilan comprehensive income and estimated taxable
kena pajak adalah sebagai berikut: income are as follows:
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024
Laba sebelum beban pajak sesuai Income before tax expense as
dengan laporan laba rugi dan presented in the consolidated
penghasilan komprehensif lain statement profit or loss and other
konsolidasian 17.382.237 19.924.648 comprehensive income
Bagian laba entitas anak (3.549.312) (2.795.090) Income of subsidiaries
Laba sebelum beban pajak BRI Income before tax expense
(entitas induk) 13.832.925 17.129.558 of BRI (parent entity)
Perbedaan temporer: Temporary differences:
Keuntungan yang belum direalisasi dari Unrealized gain of securities
nilai efek-efek yang diukur pada measured at fair value
nilai wajar melalui laba rugi 1.446 (44.608) through profit or loss
Benefit pekerja berbasis saham (22.780) 64.659 Share-based employee benefits
Cadangan estimasi kerugian Provision for estimated losses on
komitmen dan kontinjensi (336.024) (1.297.594) commitments and contingencies
Penyusutan aset tetap (398.969) (517.607) Depreciation of premises and
equipment
Allowance for impairment losses
Cadangan kerugian aset produktif (1.521.543) 805.400 on productive assets
Pembentukan penyisihan
beban pekerja (3.448.761) (5.550.265) Provision for employee expense
(5.726.631) (6.540.015)
Perbedaan permanen: Permanent differences:
Promosi 377.629 392.046 Promotions
Humas 111.720 89.773 Public relations
Representasi dan sumbangan 37.605 31.527 Representations and donations
Perjalanan dan Santunan 7.197 8.869 Travel and compensation
Bagian laba entitas asosiasi (183.982) (176.840) Income of associates
Laba dari Unit Kerja Luar Negeri (242.852) (126.578) Income from overseas branch office
Pendapatan yang merupakan Income that is not an object
bukan objek pajak (486.112) (308.292) of income tax
Lain-lain 870.387 488.369 Others
491.592 398.874
Taksiran penghasilan
kena pajak 8.597.887 10.988.418 Estimated taxable income
Entitas induk Parent entity
Beban pajak-kini (1.633.598) (2.087.799) Income tax expense - current
Pembayaran angsuran
pajak penghasilan selama Payment of income tax installments
periode berjalan 2.628.256 3.254.616 during current period
Estimasi utang pajak Estimated income tax
penghasilan Pasal 29 - Neto 994.657 1.166.817 payable Article 29 - Net
281
Page 285
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
b) Beban Pajak (lanjutan) b) Tax Expense (continued)
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax
seperti yang disajikan dalam laporan laba rugi expense as presented in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian dengan taksiran penghasilan comprehensive income and estimated taxable
kena pajak adalah sebagai berikut (lanjutan): income are as follows (continued):
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024
Pembayaran angsuran pajak
penghasilan selama catatan Payment of tax installments
periode berjalan 1.936.166 1.928.041 recorded in current period
Entitas anak Subsidiaries
Beban pajak-kini (629.229) (782.688) Income tax expense - current
Pembayaran angsuran
pajak penghasilan selama Payment of income tax installments
periode berjalan 656.352 239.978 during current period
Estimasi utang pajak Estimated income tax
penghasilan - Pasal 29 - neto 27.123 (542.710) payable - Article 29 - net
Perhitungan Pajak Penghasilan Badan untuk The calculation of Corporate Income Tax for the
periode tiga bulan yang berakhir pada tanggal three-month period ended March 31, 2025 as
31 Maret 2025 adalah sebagaimana disebutkan stated above will be reported by BRI in the 2024
di atas akan dilaporkan oleh BRI dalam Surat Annual Corporate Income Tax Return to the tax
Pemberitahuan Tahunan Pajak Penghasilan office.
(SPT PPh Badan) tahun 2024 ke kantor pajak.
Perhitungan Pajak Penghasilan Badan untuk The calculation of Corporate Income Tax for the
periode yang berakhir pada tanggal 31 Maret period ended March 31, 2025 is in accordance
2025 adalah sesuai dengan SPT Tahunan with the Company’s Annual Tax Return.
Perusahaan.
Untuk periode tiga bulan yang
berakhir pada tanggal 31 Maret/
For the three-month period
ended March 31,
2025 2024
Laba sebelum beban pajak sesuai Income before tax expense as
dengan laporan laba rugi presented in the consolidated
dan penghasilan komprehensif statement of profit or loss and other
lain konsolidasian 17.382.237 19.924.648 comprehensive income
Beban pajak dengan tarif 3.399.782 3.873.413 Tax expense with applicable
pajak yang berlaku tax rates
Pendapatan yang tidak dapat Income that cannot be
dikurangkan untuk tujuan perpajakan deductible for tax purposes
BRI 93.402 75.785 BRI
Entitas anak 85.023 (7.138) Subsidiaries
3.578.208 3.942.060
282
Page 286
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
c) Aset Pajak Tangguhan c) Deferred Tax Assets
Pengaruh pajak atas perbedaan temporer yang The tax effects of significant temporary
signifikan antara pelaporan komersial dan pajak differences between commercial and tax
(dicatat pada akun “aset pajak tangguhan”) reporting (recorded under “Deferred Tax Assets”
adalah sebagai berikut: account) are as follows:
31 Maret/March 31, 2025
Dikreditkan/
(dibebankan)
ke laba rugi/ Dibebankan
Saldo awal/ Credited/ ke ekuitas/
Beginning (charged) Charged Saldo akhir/
balance to profit or loss to equity Ending balance
Entitas Induk Parent Entity
Cadangan kerugian aset Allowance for impairment losses on
produktif 5.795.256 (309.846) - 5.485.410 productive assets
Penyisihan beban pekerja 3.030.526 (655.265) - 2.375.261 Provision for employee expense
Cadangan estimasi kerugian Allowance for estimated losses on
komitmen dan kontinjensi 484.574 (63.845) - 420.729 commitments and contingencies
Kerugian yang belum direalisasi
dari efek-efek yang diukur Unrealized losses of securities
pada nilai wajar melalui measured fair value through
penghasilan komprehensif lain 636.757 - (128.678) 508.079 other comprehensive income
Pengukuran kembali program Remeasurement of liabilities for
imbalan pasti 51.617 - 128.607 180.224 employee benefits
Benefit pekerja berbasis saham 145.433 (4.328) - 141.105 Share-based employee benefits
Keuntungan yang belum
direalisasi dari nilai efek-efek Unrealized gain of securities
yang diukur pada nilai measured fair value through
wajar melalui laba rugi (23.784) 276 - (23.508) profit or loss
Penyusutan aset tetap (241.892) (75.803) - (317.695) Depreciation of premises and equipment
Aset pajak tangguhan neto -
entitas induk 9.878.487 (1.108.811) (71) 8.769.605 Net deferred tax asset - parent entity
Aset pajak tangguhan neto -
entitas anak 2.988.990 2.887.477 Net deferred tax asset - subsidiaries
Total aset pajak tangguhan Total deferred tax asset
konsolidasian - neto 12.867.477 11.657.082 consolidated - net
31 Desember/December 31, 2024
Dikreditkan/
(dibebankan)
ke laba rugi/ Dibebankan
Saldo awal/ Credited/ ke ekuitas/
Beginning (charged) Charged Saldo akhir/
balance to profit or loss to equity Ending balance
Entitas Induk Parent Entity
Cadangan kerugian aset Allowance for impairment losses on
produktif 6.888.170 (1.092.914) - 5.795.256 productive assets
Penyisihan beban pekerja 3.105.687 (75.161) - 3.030.526 Provision for employee expense
Cadangan estimasi kerugian Allowance for estimated losses on
komitmen dan kontinjensi 1.162.209 (677.635) - 484.574 commitments and contingencies
Kerugian yang belum direalisasi
dari efek-efek yang diukur Unrealized losses of securities
pada nilai wajar melalui measured fair value through
penghasilan komprehensif lain 577.213 - 59.544 636.757 other comprehensive income
Pengukuran kembali program Remeasurement of liabilities for
imbalan pasti 457.786 - (406.169) 51.617 employee benefits
Benefit pekerja berbasis saham 65.028 80.405 - 145.433 Share-based employee benefits
Keuntungan yang belum
direalisasi dari nilai efek-efek Unrealized gain of securities
yang diukur pada nilai measured fair value through
wajar melalui laba rugi (16.940) (6.844) - (23.784) profit or loss
Penyusutan aset tetap (99.193) (142.699) - (241.892) Depreciation of premises and equipment
Aset pajak tangguhan neto -
entitas induk 12.139.960 (1.914.848) (346.625) 9.878.487 Net deferred tax asset - parent entity
Aset pajak tangguhan neto -
entitas anak 3.465.500 2.988.990 Net deferred tax asset - subsidiaries
Total aset pajak tangguhan Total deferred tax asset
konsolidasian - neto 15.605.462 12.867.477 consolidated - net
283
Page 287
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
c) Aset Pajak Tangguhan (lanjutan) c) Deferred Tax Assets (continued)
Manajemen BRI berkeyakinan bahwa aset BRI's management believes that the deferred tax
pajak tangguhan dapat dipulihkan kembali assets can be recovered through taxable income
melalui penghasilan kena pajak di masa yang in the future.
akan datang.
Pada tanggal 30 Juni 2020, Pemerintah On June 30, 2020, the Government issued
menerbitkan Peraturan Pemerintah Pengganti Government Regulation in Lieu of Law (PERPU)
Undang-Undang (Perpu) Republik Indonesia of the Republic of Indonesia No. 1 year 2020
No. 1 Tahun 2020 yang telah menjadi Undang- which has become Law (UU) No. 2 year 2020, as
Undang (UU) No. 2 Tahun 2020, serta well as stipulating Government Regulation (PP)
menetapkan Peraturan Pemerintah (PP) No. 30 No. 30 year 2020 regarding Reduction Income
Tahun 2020 tentang Penurunan Tarif Pajak Tax Rates for Domestic Corporate Taxpayers in
Penghasilan bagi Wajib Pajak Badan Dalam the Form of Public Companies and effective from
Negeri Yang Berbentuk Perseroan Terbuka dan the date of promulgation on June 19, 2020.
berlaku sejak tanggal diundangkan, yaitu pada Furthermore, on October 29, 2021, the
19 Juni 2020. Selanjutnya pada tanggal Government issued the Law of the Republic of
29 Oktober 2021, Pemerintah menerbitkan Indonesia No. 7 year 2021 regarding
Undang-Undang Republik Indonesia No. 7 harmonization of tax regulations (UU HPP).
Tahun 2021 tentang Harmonisasi Peraturan
Perpajakan (UU HPP).
Adapun aturan tersebut telah menetapkan The regulation has stipulated reduction in
antara lain, penurunan tarif pajak penghasilan income tax rates for domestic corporate
wajib pajak badan dalam negeri dan bentuk taxpayers and permanent establishments from
usaha tetap dari semula 25% menjadi 22% 25% to 22% for fiscal year 2020, 2021, 2022
untuk tahun pajak 2020, 2021, 2022, dan tahun onwards and a further reduction of the tax rate
selanjutnya, serta pengurangan lebih lanjut tarif by 3% for corporate income taxpayers that fulfill
pajak sebesar 3% untuk wajib pajak dalam certain criteria.
negeri yang memenuhi persyaratan tertentu.
Untuk periode tiga bulan yang berakhir pada For the three-month period ending March 31,
tanggal 31 Maret 2025, berdasarkan surat 2025, based on the certificate from Datindo
keterangan dari Datindo Entrycom Entrycom No. DE/IV/2025-1047 dated April 3,
No. DE/IV/2025-1047 tanggal 3 April 2025 yang 2025, regarding the ownership of BRI shares and
berkaitan dengan kepemilikan saham BRI dan the monthly share ownership report from the
laporan bulanan kepemilikan saham dari Biro Securities Administration Bureau, all the specific
Administrasi Efek, semua persyaratan tertentu requirements mentioned above to obtain the tax
di atas untuk memperoleh fasilitas penurunan rate reduction facility have been fulfilled.
tarif pajak tersebut telah terpenuhi.
Untuk tahun yang berakhir pada tanggal For the year ending December 31, 2024, based
31 Desember 2024, berdasarkan surat on the certificate from Datindo Entrycom
keterangan dari Datindo Entrycom No. DE/I/2024-0191 dated January 4, 2024,
No. DE/I/2025-0193 tanggal 6 Januari 2025 regarding the ownership of BRI shares and the
yang berkaitan dengan kepemilikan saham BRI monthly share ownership report from the
dan laporan bulanan kepemilikan saham dari Securities Administration Bureau, all the specific
Biro Administrasi Efek, semua persyaratan requirements mentioned above to obtain the tax
tertentu di atas untuk memperoleh fasilitas rate reduction facility have been fulfilled.
penurunan tarif pajak tersebut telah terpenuhi.
284
Page 288
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
c) Aset Pajak Tangguhan (lanjutan) c) Deferred Tax Assets (continued)
Pada tanggal 20 Desember 2022 Pemerintah On December 20, 2022, the Government issued
menerbitkan Peraturan Pemerintah (PP) Nomor Government Regulation (PP) No. 55 Year 2022
55 Tahun 2022 tentang Penyesuaian concerning Adjustments to Regulations in the
Pengaturan di Bidang Pajak Penghasilan, Income Tax Sector, then on December 29, 2023,
selanjutnya pada tanggal 29 Desember 2023 the Government issued Minister of Finance
Pemerintah mengeluarkan Peraturan Menteri Regulation (PMK) Number 168 Year 2023
Keuangan (PMK) Nomor 168 Tahun 2023 concerning Guidelines for the Implementation of
tentang Petunjuk Pelaksanaan Pemotongan Income Tax Withholding related to the Work,
Pajak atas Penghasilan Sehubungan dengan Services or Activities of Individual Taxpayers and
Pekerjaan, Jasa, atau Kegiatan Orang Pribadi on July 8, 2024, the Government issued an
dan pada tanggal 8 Juli 2024, Pemerintah Affirmation Letter No. ND-14/PJ/PJ.02/2024
menerbitkan Surat Penegasan No. ND- which regulated the Affirmation of the
14/PJ/PJ.02/2024 yang mengatur mengenai Implementation Minister of Finance Regulation
Penegasan Pelaksanaan Peraturan Menteri (PMK) No. 66 Year 2023 concerning Income Tax
Keuangan (PMK) Nomor 66 Tahun 2023 Treatment of Reimbursement or Benefits in
tentang Perlakuan Pajak Penghasilan atas connection with Work or Services Received or
Penggantian atau Imbalan Sehubungan Obtained in the Form of Benefit in Kind and/or
dengan Pekerjaan atau Jasa yang Diterima Enjoyment.
atau Diperoleh dalam Bentuk Natura dan/atau
Kenikmatan.
Pada 10 Oktober 2024, Pemerintah On October 10, 2024, the Government issued
menerbitkan Peraturan Menteri Keuangan Minister of Finance Regulation (PMK) Number 74
Nomor 74 Tahun 2024 tentang Pembentukan Year 2024 concerning Establishment of
Cadangan Piutang Tak Tertagih yang Boleh Allowance for Doubtful Accounts that can be
Dikurangkan dari Penghasilan Bruto. Sesuai Deducted from Gross Income. Based on the
dengan ketentuan peralihan dalam Peraturan transitional provisions in the Regulation of the
Menteri Keuangan Republik Indonesia Nomor Minister of Finance of the Republic of Indonesia
74 Tahun 2024, BRI telah melaksanakan No. 74 Year 2024, BRI has calculated the
perhitungan nilai tercatat cadangan piutang tak carrying value of the allowance for doubtful
tertagih untuk awal tahun fiskal 2024 dan selisih accounts for the beginning of the fiscal year
lebih akan diakui sebagai biaya yang 2024, and the excess will be recognized as an
dibebankan seluruhnya untuk tahun fiskal 2025. expense fully charged to the fiscal year 2025.
Sedangkan Pegadaian dan PNM memutuskan Meanwhile Pegadaian and PNM decided to
selisih lebih akibat perhitungan awal nilai charge the entire amount in 2024 for excess of
tercatat cadangan piutang tak tertagih tahun calculated the carrying value of the allowance for
fiskal 2024 akan dibebankan seluruhnya di doubtful accounts for the beginning of the fiscal
tahun 2024. year 2024.
Manajemen Bank berkeyakinan bahwa tidak Management believes that there is no need to
diperlukan adanya pembentukan cadangan establish a tax allowance for the fiscal year which
pajak untuk tahun pajak yang belum diperiksa has not been audited by the Directorate General
oleh Direktorat Jenderal Pajak. of Tax.
285
Page 289
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
Pajak Penghasilan Pilar Dua Pillar Two Income Taxes
Seperti yang diungkapkan dalam Catatan 2ak atas As disclosed in Note 2ak to the amendments SFAS
amandemen PSAK No 212, BRI dan entitas anak No. 212, BRI and subsidiaries has applied the
telah menerapkan pengecualian atas pengakuan exception to the recognition and disclosure of
dan pengungkapan pajak tangguhan terkait pajak deferred taxes related to the Pillar Two income taxes.
penghasilan Pilar Dua. Dengan demikian, BRI dan Accordingly, BRI and subsidiaries neither recognizes
entitas anak tidak mengakui dan mengungkapkan nor discloses information about deferred tax assets
informasi tentang aset dan kewajiban pajak and liabilities related to Pillar Two income taxes.
tangguhan yang timbul dari pajak penghasilan Pilar
Dua.
BRI dan entitas anak berada dalam lingkup model BRI and subsidiaries is in scope of the Pillar Two
Pilar Dua sebagaimana diatur dalam PMK 136/2024 model as regulated in the PMK 136/2024 because
karena BRI dan entitas anak merupakan BRI and subsidiaries is a multinational enterprise and
perusahaan multinasional dan pendapatan tahunan the annual revenue of BRI in excess of
BRI dan entitas anak lebih dari EUR750.000.000 EUR750,000,000 per consolidated financial
berdasarkan laporan keuangan konsolidasi. statements.
PMK 136/2024 berlaku sejak tanggal 1 Januari 2025 PMK 136/2024 was effective from January 1, 2025
dan akan menggunakan laporan keuangan posisi 31 based on the Group’s Financial Report as of
Desember 2025 sehingga Global Minimum Tax December 31, 2025 therefore the Global Minimum
Information Return (GIR), Notifikasi, Tanda Terima, Tax Information Return (GIR), Notification, Receipt,
SPT Tahunan PPh Globe, SPT Tahunan PPh Annual PPh Globe SPT, Annual PPh DMTT SPT,
DMTT, SPT Tahunan PPh UTPR wajib disampaikan Annual PPh UTPR SPT must be submitted no later
paling lama 18 Bulan setelah berakhirnya tahun than 18 months after the end of the 2025 of Tax Year
pajak 2025 yaitu pada tanggal 30 Juni 2027 which is June 30, 2027, meanwhile if there is
sedangkan apabila terdapat pajak tambahan untuk additional tax for the 2025 of Tax Year, must be paid
tahun pajak 2025 maka harus di bayar paling lambat no later than 1 year after the end of the 2025 of Tax
1 Tahun setelah berakhirnya tahun pajak 2025 yaitu Year dated December 31, 2026.
pada tanggal 31 Desember 2026.
BRI dan entitas anak saat ini masih dalam proses BRI and its subsidiaries are currently in the process
menilai potensi eksposur pajak penghasilan Pilar of assessing the potential tax exposure of Pillar Two
Dua sampai dengan jangka waktu 31 Desember up to the period of December 31, 2025. The potential
2025. Potensi eksposur, jika ada, terhadap pajak exposure, if any, to Pillar Two tax income cannot
penghasilan Pilar Dua saat ini belum dapat currently be calculated and estimated reasonably.
diperhitungkan dan diperkirakan secara wajar.
Penilaian potensi eksposur terhadap pajak The assessment of potential exposure to Pillar Two
penghasilan Pilar Dua didasarkan pada pelaporan tax income is based on the latest tax reporting,
pajak terbaru, pelaporan negara per negara, dan country-by-country reporting, and financial reports for
laporan keuangan untuk BRI dan entitas anak. BRI and its subsidiaries.
BRI dan entitas anak terus mengikuti perkembangan BRI and its subsidiaries continue to monitor
legislatif Pilar Dua, seiring dengan negara-negara legislative developments on Pillar Two, as other
lain mulai memberlakukan Pilar Dua aturan model, countries begin to implement the Pillar Two
untuk mengevaluasi potensi dampak masa depan regulatory model, to spread the potential future
terhadap hasil operasi konsolidasi dan posisi impact on consolidated operating results and
keuangan. financial position.
286
Page 290
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO 39. RISK MANAGEMENT
Kegiatan usaha BRI senantiasa dihadapkan pada BRI's business activities are always faced with risks
risiko-risiko yang berkaitan dengan fungsinya related to its function as a financial intermediary
sebagai lembaga intermediasi keuangan. institution. Rapid development in the external and
Perkembangan yang pesat pada lingkungan internal environments of banks also leads to
eksternal dan internal perbankan juga increasingly complex business risks. Therefore, in
menyebabkan risiko kegiatan usaha bank semakin order to be able to adapt in the business environment,
kompleks. Oleh karena itu, agar mampu beradaptasi BRI is required to manage risks in an integrated and
dalam lingkungan bisnis, BRI dituntut untuk systematic way, namely management of credit risk,
mengelola risiko secara terpadu dan sistematis, liquidity risk, operational risk, market risk, strategic
yakni pengelolaan terhadap risiko kredit, risiko risk, compliance risk, reputation risk, and legal risk.
likuiditas, risiko operasional, risiko pasar, risiko
strategis, risiko kepatuhan, risiko reputasi dan risiko
hukum.
Prinsip-prinsip pengelolaan risiko terpadu dan The principles of integrated and systematic risk
sistematis oleh BRI dituangkan dalam beberapa management by BRI are embedded into several
kebijakan dan prosedur, antara lain Kebijakan policies and procedures, which is the Risk
Manajemen Risiko (KMR). KMR sebagai aturan Management General Policy (KMR). KMR serves as
tertinggi dalam implementasi manajemen risiko the highest guiding policy for the implementation of
pada seluruh kegiatan bisnis BRI, dimulai dari risk management procedures in all BRI business
kebijakan umum, strategi, organisasi, sistem operations, starting from general policies, strategies,
informasi manajemen risiko, proses dan organization, risk management in information system,
penerapan manajemen risiko, sampai dengan process and the implementation of risk management
sistem pengendalian intern. Pelaksanaan to internal control system. The implementation of risk
penerapan manajemen risiko diatur dalam management differs according to the type of risks
kebijakan-kebijakan turunan sesuai dengan jenis involved and is governed by policies which can be
risikonya. derived from other policies.
Dewan Komisaris dan Direksi bertanggung jawab Board of Commissioners (BOC) and Directors
atas efektivitas penerapan manajemen risiko di BRI are responsible for the effectiveness of risk
dan memegang peranan penting dalam mendukung management at BRI and have an important role in
dan mengawasi keberhasilan penerapannya di supporting and overseeing the implementation of risk
seluruh unit kerja. management in all business units.
Dewan Komisaris melakukan evaluasi terhadap BOC evaluates the risk management policies and
kebijakan dan implementasi manajemen risiko yang implementation carried out by the Directors. The
dilakukan oleh Direksi. Evaluasi dilakukan dalam evaluation is carried out in order to ensure that
rangka memastikan bahwa Direksi mengelola Directors manages BRI’s activities and risk
aktivitas dan risiko-risiko BRI secara efektif. Dalam effectively. In carrying out its active supervision, BOC
melakukan pengawasan aktif terhadap manajemen is assisted by the Risk Management Oversight
risiko BRI, Dewan Komisaris dibantu oleh Komite Committee (KPMR).
Pengawasan Manajemen Risiko (KPMR).
Direksi menentukan arah kebijakan dan strategi Directors sets the strategy, direction and
manajemen risiko secara komprehensif beserta implementation of risk management policy.
implementasinya. Selain itu, Direksi memastikan Moreover, Directors has the responsibility to ensure
seluruh risiko yang material dan dampaknya telah that all material risks and their impacts have been
ditindaklanjuti, serta memastikan pelaksanaan addressed, and that corrective measures have been
langkah-langkah perbaikan atas permasalahan atau taken to remedy the problems and irregularities found
penyimpangan dalam kegiatan usaha BRI. Direksi in BRI’s business activities. Directors appoints
menunjuk Direktur khusus, dalam hal ini Direktur Director of Risk Management to implement the
Manajemen Risiko, untuk menjalankan proses process of monitoring and controlling the risks bank-
pengawasan dan pengendalian risiko secara bank- wide.
wide.
287
Page 291
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Direksi BRI dibantu oleh Risk Management Directors is assisted by individual Risk Management
Committee (RMC) individual dan RMC terintegrasi Committee (RMC) and integrated RMC (consolidated
(konsolidasi dengan entitas anak) sebagai komite with the subsidiaries) as the committee in BRI’s risk
dalam sistem manajemen risiko BRI yang bertugas management system which are assigned to provide
memberikan rekomendasi kepada Direktur Utama recommendations to the President Director in
dalam merumuskan kebijakan, menyempurnakan formulating policies, enhancing policy
pelaksanaan kebijakan, mengevaluasi implementation, and evaluating the development and
perkembangan dan kondisi profil risiko serta conditions of risk profiles as well as providing advises
memberikan saran-saran dan langkah-langkah corrective actions.
perbaikan.
Manajemen Risiko Kredit Credit Risk Management
Risiko kredit adalah risiko akibat kegagalan debitur Credit risk is the risk due to failure of the debtor and/or
dan/atau pihak lain dalam memenuhi kewajiban other parties to fulfill obligations to BRI, including
kepada BRI termasuk kegagalan settlement. BRI settlement failure. BRI identifies and measures the
melakukan identifikasi dan mengukur tingkat risiko risk level of potential borrowers through the
calon debitur melalui pengembangan Internal Risk development of an Internal Risk Rating. BRI monitors
Rating. BRI memantau kualitas kredit sebagai credit quality as part of early identification of credit
bagian dari identifikasi dini dari pemburukan kredit. deterioration. Management Credit risk is carried out
Pengelolaan risiko kredit dilakukan melalui through comprehensive and integrated risk
kebijakan pengelolaan risiko secara komprehensif management policies. BRI formulates credit Risk
dan terintegrasi. BRI menyusun kebijakan Management policies including governance, limit
manajemen risiko kredit diantaranya tata kelola, management on acceptable risk exposure limits, limit
pengelolaan limit pada batasan eksposur risiko yang management on geographic boundaries, and
dapat diterima, pengelolaan limit pada batasan concentration limit management per industry. Credit
geografis, dan pengelolaan limit konsentrasi per risk ratings are updated regularly periodically to
industri. Rating risiko kredit diperbarui secara estimate potential loss as a risk due to credit
berkala untuk memperkirakan potential loss sebagai expansion and determine follow-up improvements.
risiko akibat ekspansi kredit dan penentuan tindak
lanjut perbaikan.
Penerapan manajemen risiko kredit selain bertujuan The application of credit risk management, in addition
untuk mematuhi regulasi yang berlaku, juga to aiming to comply with applicable regulations, is
merupakan suatu keharusan dalam rangka also a must in the framework of implementing a credit
menerapkan sistem pengelolaan risiko kredit pada risk management system at an optimum level of risk
tingkat risk and return yang optimum dan sesuai and return and in accordance with banking practices.
dengan praktik di perbankan. Penerapan The implementation of credit risk management is
manajemen risiko kredit diharapkan mampu expected to be able to encourage BRI's business
mendorong kegiatan bisnis BRI namun tetap activities while still paying attention to the principle of
menperhatikan prinsip kehati-hatian. precaution.
Melalui penerapan Early Warning System (EWS) Through the implementation of Early Warning System
terhadap perkembangan kondisi usaha debitur, (EWS) to the debtor’s developments of the debtor's
maka pengelolaan risiko kredit yang efektif dapat business condition, the effective credit risk
meminimalkan risiko terjadinya kerugian dan management can minimize the risk of losses and
mengoptimalkan penggunaan modal untuk optimize the use of capital to earn maximum income.
memperoleh pendapatan yang maksimal.
288
Page 292
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
Pengelolaan risiko kredit BRI dimaksudkan agar BRI’s credit risk management is intended to minimize
kemungkinan kerugian yang diakibatkan oleh tidak the possible losses due to loans default and/or default
terbayarnya pinjaman yang diberikan dan kontrak on other financial contracts, either at the individual
keuangan lainnya, baik secara tingkat individual level or overall level as credit portfolios. The credit
maupun portofolio kredit secara keseluruhan dapat risk management is also carried out by BRI as an
dikelola seminimal mungkin. Pengelolaan risiko effort to fulfill the regulatory requirements.
kredit ini juga dilakukan BRI dalam upaya memenuhi
persyaratan-persyaratan yang telah ditetapkan oleh
regulator.
BRI senantiasa melakukan penyempurnaan BRI continues to improve its credit risk assessment
metodologi penilaian risiko kredit dalam rangka methodology in order to improve the accuracy of
meningkatkan akurasi dalam pengelolaan risiko credit risk management, especially in the process of
kredit khususnya dalam proses identifikasi, identifying, measuring, monitoring and controlling
pengukuran, pemantauan dan pengendalian risiko. risks.
1. Analisa eksposur maksimum terhadap risiko 1. Analysis of the maximum exposure to credit risks
kredit setelah memperhitungkan dampak after considering the value of collaterals and
agunan dan mitigasi risiko kredit lainnya other mitigations of credit risks
Nilai tercatat dari aset keuangan bank selain The carrying value of BRI’s financial assets,
kredit yang diberikan dan efek-efek yang dibeli other than loans and securities purchased under
dengan janji dijual kembali menggambarkan agreement to resell depicts the maximum
eksposur maksimum atas risiko kredit. amount of exposure to credit risk.
Tabel di bawah ini menunjukkan net maximum The tables below show the net maximum
exposure atas risiko kredit untuk efek-efek exposure to credit risk for securities purchased
yang dibeli dengan janji dijual kembali pada under the under agreement to resell as of
tanggal-tanggal 31 Desember 2024 dan 2023: December 31, 2024 and 2023:.
31 Maret/March 31, 2025
Eksposur
Maksimum/ Eksposur
Maximum Agunan/ Net/ Net
Exposure Collateral Exposure
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 9.860.371 10.320.000 459.629 agreement to resell
31 Desember/December 31, 2024
Eksposur
Maksimum/ Eksposur
Maximum Agunan/ Net/ Net
Exposure Collateral Exposure
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 16.845.690 17.464.956 619.266 agreement to resell
289
Page 293
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
1. Analisa eksposur maksimum terhadap risiko 1. Analysis of the maximum exposure to credit risks
kredit setelah memperhitungkan dampak after considering the value of collaterals and
agunan dan mitigasi risiko kredit lainnya other mitigations of credit risks (continued)
(lanjutan)
Untuk kredit yang diberikan, BRI menggunakan BRI uses collaterals to minimize the credit risks
agunan untuk meminimalkan risiko kredit. of credits issued. BRI credits or loans can be
Berdasarkan klasifikasi, kredit BRI dapat classified into 2 (two) major categories:
dibedakan menjadi dua kelompok besar, yaitu:
1. Secured loans 1. Secured loans
2. Unsecured loans 2. Unsecured loans
Untuk secured loans, BRI menetapkan jenis For secured loans, BRI sets the type and
dan nilai agunan yang dijaminkan sesuai skema collateral value guaranteed according to the
kredit. Jenis dari agunan terdiri dari: credit scheme. The types of collateral consist of:
a. Physical collateral, berupa tanah dan a. Physical collateral, in the form of land and
bangunan, Buku Pemilik Kendaraan buildings, Certificate of Vehicles Ownership
Bermotor (BPKB) dan properti. (BPKB) and properties.
b. Financial collateral, berupa simpanan b. Financial collateral, in the form of deposits
(tabungan, giro, deposito), surat berharga, (time deposits, saving deposits and current
dan emas. accounts), securities and gold.
c. Lainnya berupa garansi, jaminan c. Others, in the form of guarantees,
pemerintah dan lembaga penjamin. government guarantees and guarantor
institutions.
Apabila terjadi default (gagal bayar), BRI akan In the event of default, however, BRI uses
menggunakan agunan tersebut sebagai pilihan collaterals as the last resort to fulfill
terakhir untuk pemenuhan kewajiban counterparty’s credit obligations.
counterparty.
Unsecured loans terdiri dari fully unsecured Unsecured loans are comprised of fully
loans seperti kartu kredit pembiayaan Mekaar unsecured loans such as credit cards and
dan partially secured loans seperti kredit untuk Mekaar financing and partially secured loans
golongan berpenghasilan tetap, kredit untuk such as loans for fixed income employees, loans
para pensiunan dan kredit konsumer lainnya. for retirees, and other consumer loans. The
Dalam pembayaran kewajibannya, partially repayment of partially secured loans is generally
secured loans umumnya dilakukan melalui made through automatic payroll deduction.
pemotongan penghasilan secara otomatis.
Dengan demikian, meskipun kredit tersebut Thus, although partially secured loans are
termasuk dalam kategori unsecured loans, considered to be unsecured loans, their risk level
tingkat risiko dari partially secured loans tidak is lower than their carrying value whereas the
sebesar nilai tercatat kredit. Sedangkan untuk risk level of fully unsecured loan is equal to their
fully unsecured loans, tingkat risiko adalah carrying value.
sebesar nilai tercatat kredit.
Mitigasi risiko kredit untuk partially secured Credit risk mitigation for partially secured loans
loans terdiri dari surat keputusan pengangkatan consist of employee appointment decision letter
pekerja dan surat keterangan pensiun. and certificate of retirement.
290
Page 294
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko 2. Risk Concentration Analysis
a. Sektor geografis a. Geographical Sectors
Tabel berikut menggambarkan rincian Tables below details the credit risk exposure
konsentrasi risiko aset keuangan of consolidated BRI’s financial assets at
konsolidasian dengan eksposur kredit carrying value, categorized according to
pada nilai tercatat yang dikategorikan their geographical regions as of March 31,
berdasarkan wilayah geografis pada 2025 and December 31, 2024.
tanggal-tanggal 31 Maret 2025 dan Geographical area category based on the
31 Desember 2024. Kategori wilayah operational location of BRI’s business which
geografis berdasarkan tempat also describes the business potential of
beroperasinya bisnis BRI yang sekaligus each area:
menggambarkan potensial bisnis wilayah
masing-masing:
31 Maret/March 31, 2025
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 79.478.803 5.096 868 9.313 4.584 13.844 - 79.512.508
Giro pada Bank lain/
Current Account
with Other Banks 17.810.571 16.020 11.704 17.287 22.780 51.105 30.152.869 48.082.336
Penempatan pada Bank Indonesia
dan lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institution 92.109.843 57.120 - 5.500 39.250 47.350 6.285.176 98.544.239
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair Value
Through Profit or Loss 27.153.077 - - - - - - 27.153.077
Nilai wajar melalui penghasilan
komprehensif lain/
Fair Value Through Other
Comprehensive Income 164.561.465 - - - - - 2.533.602 167.095.067
Biaya perolehan di amortisasi/
Amortized cost 135.314.809 - - - - - 3.055.068 138.369.877
Wesel ekspor dan tagihan lainnya/
Export Bills and
Other Receivables 32.894.669 695.468 220.057 3.203.939 4.137.617 694.553 10.821.494 52.667.797
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 9.860.371 - - - - - - 9.860.371
Tagihan derivatif/
Derivative receivables 806.208 - - - - - - 806.208
Kredit yang diberikan/Loans
Mikro/Micro 49.894.399 54.615.216 91.642.799 84.735.444 119.676.711 176.048.233 63.000 576.675.802
Ritel/Retail 115.074.495 31.685.939 52.730.842 65.575.118 89.053.591 135.102.140 1.048.005 490.270.130
Korporasi/Corporate 224.119.376 - - 101 - - 23.527.911 247.647.388
Pinjaman syariah/Sharia loans 2.823.927 9.637.727 6.420.517 10.605.073 12.830.290 10.701.396 15.838 53.034.768
Piutang sewa pembiayaan/
Finance lease receivables 1.702.213 1.150.877 532.254 648.860 1.135.651 862.772 - 6.032.627
Tagihan akseptasi/
Acceptance receivables 11.920.727 20.689 - 298.665 361 77.008 238.166 12.555.616
Aset lain-lain*)/Other assets*) 31.108.817 402.368 477.187 599.560 849.528 1.802.084 170.214 35.409.758
Jumlah/Total 996.633.770 98.286.520 152.036.228 165.698.860 227.750.363 325.400.485 77.911.343 2.043.717.569
Dikurangi cadangan
Kerugian penurunan nilai/
Less allowance for
impairment losses (83.804.739)
Bersih/Net 1.959.912.830
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE/
Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit for foreign exchange
proceeds of export Bank Indonesia
291
Page 295
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
a. Sektor geografis (lanjutan) a. Geographical Sectors (continued)
Tabel berikut menggambarkan rincian Tables below details the credit risk exposure
konsentrasi risiko aset keuangan of consolidated BRI’s financial assets at
konsolidasian dengan eksposur kredit carrying value, categorized according to
pada nilai tercatat yang dikategorikan their geographical regions as of December
berdasarkan wilayah geografis pada 31, 2024 and 2023. Geographical area
tanggal-tanggal 31 Desember 2024 dan category based on the operational location
2023. Kategori wilayah geografis of BRI’s business which also describes the
berdasarkan tempat beroperasinya bisnis business potential of each area (continued):
BRI yang sekaligus menggambarkan
potensial bisnis wilayah masing-masing
(lanjutan):
31 Maret/March 31, 2025
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Rekening Administratif/
Administrative Accounts
L/C yang tidak dapat dibatalkan
yang masih berjalan
dalam rangka impor/
Irrevocable L/C 9.314.635 1.222.133 24.888 2.321.583 579.957 306.473 2.729.049 16.498.718
Garansi yang diterbitkan/
Guarantees issued 41.848.446 4.663.043 1.367.294 2.309.484 3.270.002 5.556.724 3.767.174 62.782.167
Jumlah/Total 51.163.081 5.885.176 1.392.182 4.631.067 3.849.959 5.863.197 6.496.223 79.280.885
Dikurangi cadangan kerugian
penurunan nilai/
Less allowance for
impairment losses (1.651.147)
Neto/Net 77.629.738
31 Desember/December 31, 2024
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 88.790.417 5.867 841 10.354 4.147 10.003 57.340 88.878.969
Giro pada Bank lain/
Current Account
with Other Banks 22.701.618 15.972 11.735 15.995 20.497 57.565 2.759.443 25.582.825
Penempatan pada Bank Indonesia
dan lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institution 43.732.057 11.000 - 7.500 140.250 338.350 13.645.178 57.874.335
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair Value
Through Profit or Loss 23.290.834 - - - - - 127.918 23.418.752
Nilai wajar melalui penghasilan
komprehensif lain/
Fair Value Through Other
Comprehensive Income 151.305.665 - - - - - 16.570.621 167.876.286
Biaya perolehan di amortisasi/
Amortized cost 128.409.637 - - - - - 6.831.025 135.240.662
292
Page 296
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
a. Sektor geografis (lanjutan) a. Geographical Sectors (continued)
Tabel berikut menggambarkan rincian Tables below details the credit risk exposure
konsentrasi risiko aset keuangan of consolidated BRI’s financial assets at
konsolidasian dengan eksposur kredit carrying value, categorized according to
pada nilai tercatat yang dikategorikan their geographical regions as of December
berdasarkan wilayah geografis pada 31, 2024 and 2023. Geographical area
tanggal-tanggal 31 Desember 2024 dan category based on the operational location
2023. Kategori wilayah geografis of BRI’s business which also describes the
berdasarkan tempat beroperasinya bisnis business potential of each area (continued):
BRI yang sekaligus menggambarkan
potensial bisnis wilayah masing-masing
(lanjutan):
31 Desember/December 31, 2024
Indonesia
Jawa Tengah Tengah
dan DIY/ dan Timur/
Jakarta/ Jawa Barat/ Central Java Jawa Timur/ Sumatera/ Central and Lainnya/ Jumlah/
Jakarta West Java and DIY East Java Sumatera East Indonesia Others Total
Aset (lanjutan)/Assets (continued)
Wesel ekspor dan tagihan lainnya/
Export Bills and
Other Receivables 22.412.327 588.796 153.958 2.415.616 4.324.631 833.918 9.927.576 40.656.822
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 16.845.690 - - - - - - 16.845.690
Tagihan derivatif/
Derivative receivables 1.087.048 - - - - - - 1.087.048
Kredit yang diberikan/Loans
Mikro/Micro 49.553.717 55.456.579 92.734.277 84.609.080 118.748.937 174.377.195 66.343 575.546.128
Ritel/Retail 111.743.318 30.810.885 52.062.356 64.556.548 85.912.842 132.314.884 1.026.869 478.427.702
Korporasi/Corporate 198.593.927 10.216.044 2.673.573 229.383 7.094.612 6.675.548 18.861.172 244.344.259
Pinjaman syariah/Sharia loans 2.692.735 8.976.794 5.989.238 10.021.282 12.051.832 10.134.115 23.086 49.889.082
Piutang sewa pembiayaan/
Finance lease receivables 1.431.540 970.287 610.234 656.661 1.172.706 265.969 1.326.211 6.433.608
Tagihan akseptasi/
Acceptance receivables 9.373.916 4.920 - 394.925 894 45.802 284.916 10.105.373
Aset lain-lain*)/Other assets*) 17.714.998 304.335 400.751 485.936 706.564 1.454.774 442.624 21.509.982
Jumlah/Total 889.679.444 107.361.479 154.636.963 163.403.280 230.177.912 326.508.123 71.950.322 1.943.717.523
Dikurangi cadangan
Kerugian penurunan nilai/
Less allowance for
impairment losses (82.528.721)
Bersih/Net 1.861.188.802
Rekening Administratif/
Administrative Accounts
L/C yang tidak dapat dibatalkan
yang masih berjalan
dalam rangka impor/
Irrevocable L/C 8.837.175 450.011 24.343 1.143.865 877.848 442.678 - 11.775.920
Garansi yang diterbitkan/
Guarantees issued 45.205.165 4.898.148 1.773.972 2.471.254 3.051.916 5.628.189 3.826.592 66.855.236
Jumlah/Total 54.042.340 5.348.159 1.798.315 3.615.119 3.929.764 6.070.867 3.826.592 78.631.156
Dikurangi cadangan kerugian
penurunan nilai/
Less allowance for
impairment losses (2.061.936)
Neto/Net 76.569.220
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE/
Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit for foreign exchange
proceeds of export Bank Indonesia
293
Page 297
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri b. Industrial Sectors
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2025
pada tanggal-tanggal 31 Maret 2025 dan and December 31, 2024:
31 Desember 2024 :
31 Maret/March 31, 2025
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel dan
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 79.512.508 - - - - - - 79.512.508
Giro pada Bank lain/
Current Account
with Other Banks - 48.082.336 - - - - - 48.082.336
Penempatan pada
Bank Indonesia
dan lembaga
keuangan lain/
Placement with
Bank Indonesia
and Other Financial
Institution 84.627.321 13.916.918 - - - - - 98.544.239
Efek-efek/Securities
Nilai wajar
melalui laba rugi/
Fair Value Through
Profit or Loss 8.206.166 17.841.785 - 821.555 - 261.960 21.611 27.153.077
Nilai wajar melalui
penghasilan
komprehensif lain/
Fair Value
Through Other
comprehensive
Income 111.418.212 47.294.334 - 4.759.025 - 3.621.821 1.675 167.095.067
Biaya perolehan
di amortisasi/
Amortized cost 109.980.871 28.133.672 10.175 - - 245.159 - 138.369.877
Wesel ekspor dan
tagihan lainnya/
Export Bills and
Other Receivables 11.105.934 - 707.243 2.570.310 66.643 - 38.217.667 52.667.797
Efek-efek yang dibeli
dengan janji dijual
kembali/
Securities purchased/
under agreement
to resell - 9.860.371 - - - - - 9.860.371
Tagihan derivatif/
Derivative receivables - 806.208 - - - - - 806.208
Kredit yang diberikan/
Loans
Mikro/Micro - 703.864 156.637.697 36.232.726 223.652.106 44.108.289 115.341.120 576.675.802
Ritel/Retail - 127.168 34.997.431 23.257.265 167.838.665 20.139.750 243.909.851 490.270.130
Korporasi/Corporate - - 30.845.790 48.735.589 31.844.689 28.194.781 108.026.539 247.647.388
Pinjaman syariah/
Sharia loans - - 10.095.709 927.858 31.511.840 2.151.694 8.347.667 53.034.768
Piutang sewa pembiayaan/
Finance lease receivables 295.972 509.990 - 2.277.266 1.293.028 1.405.801 250.570 6.032.627
Tagihan akseptasi/
Acceptance receivables 806.285 - - 143.617 7.679 - 11.598.035 12.555.616
Aset lain-lain*)/
Other assets*) 13.447.146 8.207.668 3.532 79.203 682 1.240.608 12.430.919 35.409.758
Jumlah/Total 419.400.415 175.484.314 233.297.577 119.804.414 456.215.332 101.369.863 538.145.654 2.043.717.569
294
Page 298
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri (lanjutan) b. Industrial Sectors (continued)
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2025
pada tanggal-tanggal 31 Maret 2025 dan and December 31, 2024 (continued):
31 Desember 2024 (lanjutan):
31 Maret/March 31, 2025
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel dan
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Dikurangi cadangan
Kerugian
penurunan nilai/
Less allowance for
impairment losses (83.804.739)
Bersih/Net 1.959.912.830
Rekening Administratif/
Administrative
Accounts
L/C yang tidak dapat
dibatalkan yang
masih berjalan
dalam rangka impor/
Irrevocable L/C - - 1.105.911 3.616.271 871.158 1.950.472 8.954.906 16.498.718
Garansi yang Diterbitkan/
Guarantees issued - 1.338.031 662.400 29.192.897 6.589 4.941.036 26.641.214 62.782.167
Jumlah/Total - 1.338.031 1.768.311 32,809,168 877.747 6.891.508 35.596.120 79.280.885
Dikurangi cadangan
kerugian
penurunan nilai/
Less allowance for
impairment losses (1.651.147)
Neto/Net 77.629.738
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE/
Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit for foreign exchange
proceeds of export Bank Indonesia
295
Page 299
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri (lanjutan) b. Industrial Sectors (continued)
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2025
pada tanggal-tanggal 31 Maret 2025 dan and December 31, 2024 (continued):
31 Desember 2024 (lanjutan):
31 Desember/December 31, 2024
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel dan
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Aset/Assets
Giro pada Bank Indonesia/
Current Account
With Bank Indonesia 88.878.969 - - - - - - 88.878.969
Giro pada Bank lain/
Current Account
with Other Banks - 25.582.825 - - - - - 25.582.825
Penempatan pada
Bank Indonesia
dan lembaga
keuangan lain/
Placement with
Bank Indonesia
and Other Financial
Institution 35.044.861 22.829.474 - - - - - 57.874.335
Efek-efek/Securities
Nilai wajar
melalui laba rugi/
Fair Value Through
Profit or Loss 5.006.964 17.218.373 10.654 621.173 1 540.184 21.403 23.418.752
Nilai wajar melalui
penghasilan
komprehensif lain/
Fair Value
Through Other
comprehensive
Income 113.037.481 48.397.314 29 3.788.647 1.814 2.585.582 65.419 167.876.286
Biaya perolehan
di amortisasi/
Amortized cost 110.780.885 24.161.968 10.175 - - 287.634 - 135.240.662
Wesel ekspor dan
tagihan lainnya/
Export Bills and
Other Receivables 1.192.820 - 747.037 2.556.237 - 100.244 36.060.484 40.656.822
Efek-efek yang dibeli
dengan janji dijual
kembali/
Securities purchased/
under agreement
to resell 197.809 16.647.881 - - - - - 16.845.690
Tagihan derivatif/
Derivative receivables - 1.087.048 - - - - - 1.087.048
Kredit yang diberikan/
Loans
Mikro/Micro - 705.421 153.716.804 37.198.001 227.493.402 44.611.791 111.820.709 575.546.128
Ritel/Retail - 128.516 33.751.667 22.918.366 165.205.402 19.042.070 237.381.681 478.427.702
Korporasi/Corporate 5.980.603 500.000 28.529.392 52.702.245 24.745.106 27.344.042 104.542.871 244.344.259
Pinjaman syariah/
Sharia loans - 168 9.452.734 616.803 29.868.998 2.077.138 7.873.241 49.889.082
Piutang sewa pembiayaan/
Finance lease receivables - 510.707 - 2.375.332 1.440.696 1.345.038 761.835 6.433.608
Tagihan akseptasi/
Acceptance receivables - - - 295.515 4.201 - 9.805.657 10.105.373
Aset lain-lain*)/
Other assets*) 7.097.694 10.948.119 5.347 61.618 1.082 526.108 2.870.014 21.509.982
Jumlah/Total 367.218.086 168.717.814 226.223.839 123.133.937 448.760.702 98.459.831 511.203.314 1.943.717.523
296
Page 300
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
2. Analisa konsentrasi risiko (lanjutan) 2. Risk Concentration Analysis (continued)
b. Sektor industri (lanjutan) b. Industrial Sectors (continued)
Tabel di bawah ini menggambarkan rincian Tables below detail the credit risk exposure
eksposur kredit pada nilai tercatat yang at carrying value, categorized according to
dikategorikan berdasarkan sektor industri their industrial sector as of March 31, 2025
pada tanggal-tanggal 31 Maret 2025 dan and December 31, 2024 (continued):
31 Desember 2024(lanjutan):
31 Desember/December 31, 2024
Bank dan
lembaga
keuangan Perdagangan,
lainnya/ hotel dan
Pemerintah Banks and restoran/
Termasuk BI/ other Trading, Lainnya/
Government Financial Pertanian/ Industri/ hotels and Usaha/ Others
(Including BI) Institution Agriculture Industry restaurant Business Service Jumlah/Total
Dikurangi cadangan
Kerugian
penurunan nilai/
Less allowance for
impairment losses (82.528.721)
Bersih/Net 1.861.188.802
Rekening Administratif/
Administrative
Accounts
L/C yang tidak dapat
dibatalkan yang
masih berjalan
dalam rangka impor/
Irrevocable L/C - - 75.636 4.440.433 1.381.174 2.708.953 3.169.724 11.775.920
Garansi yang Diterbitkan/
Guarantees issued - 1.082.516 643.800 45.040.858 8.635 4.736.790 15.342.637 66.855.236
Jumlah/Total - 1.082.516 719.436 49.481.291 1.389.809 7.445.743 18.512.361 78.631.156
Dikurangi cadangan
kerugian
penurunan nilai/
Less allowance for
impairment losses (2.061.936)
Neto/Net 76.569.220
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE/
Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit for foreign exchange
proceeds of export Bank Indonesia
3. Penurunan nilai aset keuangan pada tanggal- 3. Impairment of financial assets as of March 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2025 and December 31, 2024
a. Giro pada bank lain a. Current accounts with other banks
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is collectively
mengalami penurunan nilai secara kolektif. impaired.
b. Penempatan pada Bank Indonesia dan b. Placements with Bank Indonesia and other
lembaga keuangan lain financial institutions
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is collectively
mengalami penurunan nilai secara kolektif. impaired.
297
Page 301
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Penurunan nilai aset keuangan pada tanggal- 3. Impairment of financial assets as of March 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2025 and December 31, 2024 (continued)
(lanjutan)
c. Efek-efek c. Securities
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is collectively
mengalami penurunan nilai secara kolektif. impaired.
d. Piutang sewa pembiayaan d. Finance lease receivables
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is impaired as
mengalami penurunan nilai sebagai follows:
berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Mengalami penurunan nilai 93.360 94.694 Impaired
Telah jatuh tempo tetapi
tidak mengalami penurunan
nilai 306.259 261.824 Past due but not impaired
Belum jatuh tempo atau tidak
mengalami penurunan nilai 5.633.008 6.077.090 Neither past due nor impaired
6.032.627 6.433.608
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (176.504) (165.590) impairment losses
Total 5.856.123 6.268.018 Total
e. Kredit yang diberikan dan pinjaman syariah e. Loan and sharia loans
Pada tanggal-tanggal 31 Maret 2025 dan As of December 31, 2024 and 2023, this
31 Desember 2024, aset keuangan ini financial asset is either individually or
mengalami penurunan nilai secara collectively impaired with the following
individual maupun kolektif dengan rincian details:
sebagai berikut:
31 Maret/March 31, 2025
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Rupiah Rupiah
Perdagangan,
perhotelan dan Trading. hotels and
restoran 347.937.024 15.857.704 29.349.588 18.286.569 411.430.885 restaurant
Pertanian 215.613.637 3.506.147 11.715.009 10.135.660 240.970.453 Agriculture
Perindustrian 66.369.173 1.862.400 4.968.255 7.550.689 80.750.517 Manufacturing
Jasa dunia usaha 67.799.617 1.768.076 4.604.271 3.903.475 78.075.439 Business services
Electricity. gas and
Listrik. gas dan air 9.855.228 105.159 334.753 267.141 10.562.281 water
Konstruksi 22.512.485 515.452 745.872 6.955.611 30.729.420 Construction
Pengangkutan. Transportation.
pergudangan warehousing and
dan komunikasi 26.291.345 492.183 981.497 782.898 28.547.923 communication
Jasa pelayanan
sosial 6.496.094 232.788 307.467 364.585 7.400.934 Social Service
298
Page 302
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Penurunan nilai aset keuangan pada tanggal- 3. Impairment of financial assets as of March 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2025 and December 31, 2024 (lanjutan)
(lanjutan)
e. Kredit yang diberikan dan pinjaman syariah e. Loan and sharia loans (continued)
(lanjutan)
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is either
mengalami penurunan nilai secara individually or collectively impaired with the
individual maupun kolektif dengan rincian following details (continued):
sebagai berikut (lanjutan):
31 Maret/March 31, 2025
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Rupiah Rupiah
Pertambangan 11.123.584 111.465 176.677 441.693 11.853.419 Mining
Lain-lain 309.808.055 2.561.042 8.150.772 5.264.809 325.784.678 Others
1.083.806.242 27.012.416 61.334.161 53.953.130 1.226.105.949
Mata uang asing Foreign currency
Perindustrian 33.459.498 551 211.083 3.899.637 37.570.769 Manufacturing
Pertanian 13.022.302 - - - 13.022.302 Agriculture
Electricity. gas and
Listrik. gas dan air 27.748.262 - - - 27.748.262 water
Perdagangan.
perhotelan dan Trading. hotels and
restoran 11.869.075 2.832 - 954.348 12.826.255 restaurant
Pengangkutan. Transportation.
pergudangan dan warehousing and
komunikasi 222.396 - - - 222.396 communication
Pertambangan 20.313.766 - 34.999 1.934.319 22.283.084 Mining
Jasa pelayanan
sosial 6.615.515 - - - 6.615.515 Social Service
Jasa dunia usaha 11.504.710 - - 2.867.489 14.372.199 Business services
Konstruksi 5.626.752 - - 138.552 5.765.304 Construction
Lain0lain 1.085.058 - 1.100 9.895 1.096.053 Others
131.467.334 3.383 247.182 9.804.240 141.522.139
Total 1.215.273.576 27.015.799 61.581.343 63.757.370 1.367.628.088 Total
Dikurangi cadangan
kerugian penurunan Less allowance for
nilai (81.579.257) Impairment losses
Neto 1.286.048.831 Net
*) Termasuk seluruh kredit yang dianalisa secara individual *) Including all loans analyzed individually
299
Page 303
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Penurunan nilai aset keuangan pada tanggal- 3. Impairment of financial assets as of March 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2025 and December 31, 2024 (continued)
(lanjutan)
e. Kredit yang diberikan dan pinjaman syariah e. Loan and sharia loans (continued)
(lanjutan)
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is either
mengalami penurunan nilai secara individually or collectively impaired with the
individual maupun kolektif dengan rincian following details (continued):
sebagai berikut (lanjutan):
31 Desember/December 31, 2024
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Rupiah Rupiah
Perdagangan,
perhotelan dan Trading, hotels and
restoran 346.058.511 17.553.921 25.755.321 16.633.605 406.001.358 restaurant
Pertanian 210.091.565 3.671.803 10.662.569 9.489.312 233.915.249 Agriculture
Perindustrian 75.986.953 2.008.431 4.633.901 3.702.762 86.332.047 Manufacturing
Jasa dunia usaha 60.369.753 1.997.052 3.921.853 6.834.330 73.122.988 Business services
Electricity, gas and
Listrik, gas dan air 10.112.281 92.835 155.941 254.768 10.615.825 water
Konstruksi 22.865.764 601.727 401.034 6.964.470 30.832.995 Construction
Pengangkutan, Transportation,
pergudangan warehousing and
dan komunikasi 26.098.704 635.548 724.080 812.857 28.271.189 communication
Jasa pelayanan
sosial 6.154.478 240.052 308.840 308.800 7.012.170 Social Service
Pertambangan 13.926.232 109.089 185.308 410.716 14.631.345 Mining
Lain-lain 302.052.859 2.817.421 7.284.997 4.957.629 317.112.906 Others
1.073.717.100 29.727.879 54.033.844 50.369.249 1.207.848.072
Mata uang asing Foreign currency
Perindustrian 35.076.413 525 284.205 4.338.309 39.699.452 Manufacturing
Pertanian 11.602.046 - 644 - 11.602.690 Agriculture
Electricity, gas and
Listrik, gas dan air 27.685.830 - - - 27.685.830 water
Perdagangan,
perhotelan dan Trading, hotels and
restoran 11.305.348 2.764 - 946.210 12.254.322 restaurant
Pengangkutan, Transportation,
pergudangan dan warehousing and
komunikasi 299.529 - - - 299.529 communication
Pertambangan 19.980.957 - - 1.895.780 21.876.737 Mining
Jasa pelayanan
sosial 6.248.959 - - - 6.248.959 Social Service
Jasa dunia usaha 11.042.966 - - 2.784.653 13.827.619 Business services
Konstruksi 5.676.884 - - 135.588 5.812.472 Construction
Lain-lain 1.003.853 - 38.279 9.357 1.051.489 Others
129.922.785 3.289 323.128 10.109.897 140.359.099
Total 1.203.639.885 29.731.168 54.356.972 60.479.146 1.348.207.171 Total
Dikurangi cadangan
kerugian penurunan Less allowance for
nilai (80.897.921) Impairment losses
Neto 1.267.309.250 Net
*) Termasuk seluruh kredit yang dianalisa secara individual *) Including all loans analyzed individually
300
Page 304
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
3. Penurunan nilai aset keuangan pada tanggal- 3. Impairment of financial assets as of March 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2025 and December 31, 2024 (continued)
(lanjutan)
f. Wesel ekspor dan tagihan lainnya f. Export bills and other receivables
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024 aset keuangan ini 2024 this financial asset was impaired both
mengalami penurunan nilai baik secara individually and collectively.
individu dan kolektif.
g. Tagihan akseptasi g. Acceptance receivables
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is collectively
mengalami penurunan nilai secara kolektif. impaired.
h. Efek-efek yang dibeli dengan janji dijual h. Securities purchased under agreement to
kembali resell
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini tidak 2024, this financial asset is neither
mengalami penurunan nilai secara individually nor collectively impaired.
individual maupun kolektif.
i. Aset lain-lain i. Other assets
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, aset keuangan ini 2024, this financial asset is individually
mengalami penurunan nilai secara impaired.
individual.
j. Rekening administratif j. Administrative accounts
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, akun-akun 2024, these administrative accounts were
administratif ini mengalami penurunan nilai impaired as follows:
dengan rincian sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
Garansi yang diterbitkan 34.289.884 37.815.057 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 3.202.625 2.357.169 Irrevocable L/C
37.492.509 40.172.226
Mata uang asing
Garansi yang diterbitkan 28.492.283 29.040.179 Guarantees issued
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 13.296.093 9.418.751 Irrevocable L/C
41.788.376 38.458.930
79.280.885 78.631.156
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (1.651.147) (2.061.936) impairment Losses
Total 77.629.738 76.569.220 Total
301
Page 305
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan 4. Quality of financial assets
Tabel berikut menunjukkan kualitas aset The following tables show the quality of financial
keuangan berdasarkan golongan aset untuk assets by class for all financial assets with credit
semua aset keuangan yang mempunyai risiko risk, amounts presented at gross:
kredit, nilai yang disajikan adalah gross:
31 Maret/March 31, 2025
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Aset Assets
Current Account with
Giro pada Bank Indonesia 79.512.508 - - - 79.512.508 Bank Indonesia
Current Account with
Giro pada bank lain 47.531.414 550.922 - - 48.082.336 other bank
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 98.544.239 - - - 98.544.239 financial institutions
Efek-efek Securities
Nilai wajar melalui Fair value through
laba rugi 24.413.173 2.739.904 - - 27.153.077 profit or loss
Nilai wajar melalui Fair value through
penghasilan other Comprehensive
komprehensif lain 146.934.427 20.160.640 - - 167.095.067 income
Biaya perolehan
diamortisasi 115.082.648 23.287.229 - - 138.369.877 Amortized cost
Wesel ekspor dan Export Bills and Other
tagihan lainnya 52.667.797 - - - 52.667.797 Receivables
Efek-efek yang dibeli dengan Securities under purchase
janji dijual kembali 9.860.371 - - - 9.860.371 Agreement to resell
Tagihan derivatif 806.208 - - - 806.208 Derivative receivables
Kredit yang diberikan Loans
Mikro 513.414.628 8.516.241 37.548.623 17.196.310 576.675.802 Micro
Ritel 433.293.168 18.160.689 19.566.699 19.249.574 490.270.130 Retail
Korporasi 221.053.960 - 330.081 26.263.347 247.647.388 Corporate
Pinjaman syariah 47.511.817 338.872 4.135.940 1.048.139 53.034.768 Sharia loans
Piutang sewa pembiayaan 5.579.077 53.931 306.259 93.360 6.032.627 Finance lease receivables
Tagihan akseptasi 12.555.616 - - - 12.555.616 Acceptance receivables
Aset lain-lain*) 27.947.699 1.196.901 581.997 5.683.161 35.409.758 Others Assets *)
Total 1.836.708.750 75.005.329 62.469.599 69.533.891 2.043.717.569 Total
*)
Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang *)
Other assets consist of interest receivables, other receivables, accrued
masih akan diterima dengan prinsip syariah, dan term deposit valas DHE income based on sharia principles and foreign currency term deposit for
foreign exchange proceeds of export Bank Indonesia
**)
Termasuk seluruh kredit yang dianalisa secara individual **)
Including all loans analyzed individually.
302
Page 306
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Tabel berikut menunjukkan kualitas aset The following tables show the quality of financial
keuangan berdasarkan golongan aset untuk assets by class for all financial assets with credit
semua aset keuangan yang mempunyai risiko risk, amounts presented at gross (continued):
kredit, nilai yang disajikan adalah gross
(lanjutan):
31 Desember/December 31, 2024
Belum Jatuh Tempo
atau Tidak Mengalami Telah Jatuh
Penurunan Nilai/ Tempo Tetapi
Neither past due not impaired Tidak Mengalami
Penurunan
Nilai/ Mengalami
High Grade/ Standard Grade/ Past due but Penurunan
High Grade Standard Grade not Impaired Nilai*)/ Impaired*) Jumlah/Total
Aset Assets
Current Account with
Giro pada Bank Indonesia 88.878.969 - - - 88.878.969 Bank Indonesia
Current Account with
Giro pada bank lain 24.745.895 836.930 - - 25.582.825 other bank
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 57.874.335 - - - 57.874.335 financial institutions
Efek-efek Securities
Nilai wajar melalui Fair value through
laba rugi 14.128.939 9.289.813 - - 23.418.752 profit or loss
Nilai wajar melalui Fair value through
penghasilan other Comprehensive
komprehensif lain 148.293.352 19.582.934 - - 167.876.286 income
Biaya perolehan
diamortisasi 111.557.365 23.683.297 - - 135.240.662 Amortized cost
Wesel ekspor dan Export Bills and Other
tagihan lainnya 40.618.097 - 24.637 14.088 40.656.822 Receivables
Efek-efek yang dibeli dengan Securities under purchase
janji dijual kembali 16.845.690 - - - 16.845.690 Agreement to resell
Tagihan derivatif 1.087.048 - - - 1.087.048 Derivative receivables
Kredit yang diberikan Loans
Mikro 517.322.593 9.509.799 33.788.405 14.925.331 575.546.128 Micro
Ritel 424.111.557 19.714.451 16.239.034 18.362.660 478.427.702 Retail
Korporasi 217.624.332 - 320.994 26.398.933 244.344.259 Corporate
Pinjaman syariah 44.581.403 506.918 4.008.539 792.222 49.889.082 Sharia loans
Piutang sewa pembiayaan 5.842.658 234.432 261.824 94.694 6.433.608 Finance lease receivables
Tagihan akseptasi 10.105.373 - - - 10.105.373 Acceptance receivables
Aset lain-lain*) 19.397.775 1.029.067 869.276 213.864 21.509.982 Others Assets *)
Total 1.743.015.381 84.387.641 55.512.709 60.801.792 1.943.717.523 Total
*)
Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang *)
Other assets consist of interest receivables, other receivables, accrued
masih akan diterima dengan prinsip syariah, dan term deposit valas DHE income based on sharia principles and foreign currency term deposit for
foreign exchange proceeds of export Bank Indonesia
**)
Termasuk seluruh kredit yang dianalisa secara individual **)
Including all loans analyzed individually.
Kualitas kredit didefinisikan sebagai berikut: Credit quality is defined as follows:
1. Tingkat Tinggi 1. High Grade
a) Giro pada Bank Indonesia, giro pada a) Current accounts with Bank Indonesia,
bank lain, penempatan pada Bank current accounts with other banks,
Indonesia dan lembaga keuangan lain, placements with Bank Indonesia and
yaitu giro atau penempatan pada other financial institutions are current
institusi Pemerintah dan transaksi accounts or placements in Government
dengan bank yang telah terdaftar pada institutions and transactions with banks
Bursa. listed in the Stock Exchange.
b) Kredit yang diberikan, piutang sewa b) Loan, finance lease receivable, and
pembiayaan dan pinjaman syariah sharia loan, are loans to third parties
yaitu pinjaman kepada pihak ketiga receivables that are neither past due
yang belum jatuh tempo dan tidak nor impaired, and have never been
mengalami penurunan nilai, serta tidak restructured.
pernah direstrukturisasi.
303
Page 307
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Kualitas kredit didefinisikan sebagai berikut Credit quality is defined as follows (continued):
(lanjutan):
1. Tingkat Tinggi (lanjutan) 1. High Grade (continued)
c) Wesel ekspor dan tagihan lainnya c) Export bills and other receivables as
serta tagihan akseptasi yaitu tagihan well as acceptances receivable, are
kepada pihak ketiga yang belum jatuh third party receivables that are not past
tempo, dan memiliki kapasitas due, and have strong financial capacity
finansial yang kuat dalam hal in terms of repaying all obligations in a
pembayaran kembali seluruh timely manner.
kewajibannya secara tepat waktu.
d) Efek-efek dan Obligasi Pemerintah, d) Securities and Government bonds are
yaitu efek-efek yang dikeluarkan oleh securities issued by Government,
Pemerintah, efek-efek dan obligasi investment grade securities and bonds
dengan rating minimal idA- (Pefindo), with a rating of at least idA- (Pefindo),
A- (Fitch), atau A3 (Moody’s). A- (Fitch), or A3 (Moody’s).
e) Penyertaan saham, yaitu penyertaan e) Investment in shares, are investments
pada perusahaan yang terdaftar pada in entities listed in Stock Exchange
Bursa dan memiliki tingkat kinerja which have an overall good
keseluruhan yang baik. performance level.
2. Tingkat Standar 2. Standar Grade
a) Giro pada bank lain, penempatan a) Current accounts with Bank Indonesia,
pada Bank Indonesia dan lembaga current accounts with other banks,
keuangan lain, yaitu giro atau placements with Bank Indonesia and
penempatan pada bank yang tidak other financial institutions are current
terdaftar pada Bursa. accounts or placements in Government
institutions and transactions with banks
listed in the Stock Exchange.
b) Kredit yang diberikan, pinjaman b) Loan, sharia loans, and finance lease
syariah, dan piutang sewa receivables pare loans to third parties
pembiayaan yaitu pinjaman kepada that are neither past due nor impaired,
pihak ketiga yang belum jatuh tempo, but have been restructured.
dan tidak mengalami penurunan nilai,
namun pernah direstrukturisasi.
c) Wesel ekspor dan tagihan lainnya c) Export bills and other receivables as
serta tagihan akseptasi, yaitu tagihan well as acceptances receivable, are
kepada pihak ketiga yang belum jatuh third party receivables that are not past
tempo dan memiliki kapasitas finansial due and have adequate financial
yang memadai dalam hal pembayaran capacity in terms of repaying all
kembali seluruh kewajibannya secara obligations in a timely manner.
tepat waktu.
d) Efek-efek dan Obligasi Pemerintah, d) Securities and Government Bonds are
yaitu efek-efek dan obligasi dengan securities and bonds with a rating
rating antara idBBB+ sampai dengan between idBBB+ and idBBB- (Pefindo),
idBBB- (Pefindo), BBB+ sampai BBB+ and BBB- (Fitch), or Baa1 and
dengan BBB- (Fitch), atau Baa1 Baa3 (Moody’s).
sampai dengan Baa3 (Moody’s).
e) Penyertaan saham, yaitu penyertaan e) Investment in shares, are investment in
pada perusahaan yang tidak terdaftar entities which are not listed in stock
pada Bursa dan memiliki tingkat exchange which have an overall good
kinerja keseluruhan yang baik. performance level.
304
Page 308
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit Credit Quality Analysis
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
a. Peningkatan Risiko Kredit Secara a. Significant Increase on Credit Risk
Signifikan
Ketika menentukan apakah risiko gagal When determining whether the risk of
bayar pada instrumen keuangan telah default on financial instruments has
meningkat secara signifikan sejak increased significantly since initial
pengakuan awal, Bank recognition, the Bank considers reasonable
mempertimbangkan informasi yang wajar and supportable, relevant information that is
dan terdukung, serta relevan yang tersedia available without excessive costs or efforts.
tanpa biaya atau upaya yang berlebihan. This includes quantitative and qualitative
Hal tersebut mencakup informasi dan information and analysis, based on historical
analisa kuantitatif dan kualitatif, experience and credit expert judgment and
berdasarkan pada pengalaman historis including forward-looking estimates.
dan penilaian pakar kredit dan termasuk
perkiraan masa depan (forward-looking).
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko whether a significant increase in credit risk
kredit secara signifikan atas eksposur telah of exposure has occurred by comparing:
terjadi dengan membandingkan:
1. Probability of default (PD) atas umur 1. Probability of default (PD) for the
tersisa pada tanggal pelaporan; remaining age at the reporting date;
dengan with
2. Probability of default (PD) atas umur 2. Probability of default (PD) for the
tersisa yang di estimasi pada saat estimated remaining age at initial
pengakuan awal eksposur (jika recognition of the exposure (if relevant,
relevan, disesuaikan dengan adjusted for changes in expectations of
perubahan ekspektasi pembayaran prepayment).
dimuka).
Ketika menentukan apakah risiko gagal When determining whether the risk of
bayar pada instrumen keuangan telah default on financial instruments has
meningkat secara signifikan sejak increased significantly since initial
pengakuan awal, Bank recognition, the Bank considers reasonable
mempertimbangkan informasi yang wajar and supportable, relevant information that is
dan terdukung, serta relevan yang tersedia available without excessive costs or efforts.
tanpa biaya atau upaya yang berlebihan. This includes quantitative and qualitative
Hal tersebut mencakup informasi dan information and analysis, based on historical
analisa kuantitatif dan kualitatif, experience and credit expert judgment and
berdasarkan pada pengalaman historis including forward-looking estimates.
dan penilaian pakar kredit dan termasuk
perkiraan masa depan (forward-looking).
305
Page 309
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
a. Peningkatan Risiko Kredit Secara a. Significant Increase on Credit Risk
Signifikan (lanjutan) (continued)
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko whether a significant increase in credit risk
kredit secara signifikan atas eksposur telah of exposure has occurred by comparing:
terjadi dengan membandingkan:
1. Probability of default (PD) atas umur 1. Probability of default (PD) for the
tersisa pada tanggal pelaporan; remaining age at the reporting date;
dengan with
2. Probability of default (PD) atas umur 2. Probability of default (PD) for the
tersisa yang di estimasi pada saat estimated remaining age at initial
pengakuan awal eksposur (jika recognition of the exposure (if relevant,
relevan, disesuaikan dengan adjusted for changes in expectations of
perubahan ekspektasi pembayaran prepayment).
dimuka).
Bank juga menggunakan kriteria berikut The Bank also uses the following criteria in
dalam menentukan apakah peningkatan determining whether a significant increase
risiko kredit secara signifikan atas in credit risk over exposure has occurred:
eksposur telah terjadi:
1. Pengujian kuantitatif berdasarkan 1. Quantitative testing based on changes
perubahan probability of default (PD) in the probability of default (PD)
2. Indikator kualitatif 2. Qualitative indicators
3. Tertunggak lebih dari 30 (tiga puluh) 3. Overdue for 30 days
hari
b. Credit Risk Grades b. Credit Risk Grades
Bank mengalokasikan setiap eksposur ke The Bank allocates each exposure to credit
credit risk grades berdasarkan variasi data risk grades based on a variety of data that is
yang ditentukan dapat memprediksi risiko determined to predict the risk of default and
gagal bayar dan menerapkan pengalaman apply credit experience. Credit risk grades
atas kredit. Credit risk grades ditetapkan are determined using qualitative and
menggunakan faktor kualitatif dan quantitative factors that can indicate the risk
kuantitatif yang dapat mengindikasikan of default. These factors vary depending on
risiko gagal bayar. Faktor-faktor ini the nature of the exposure and the type of
bervariasi tergantung pada sifat eksposur borrower.
dan jenis peminjam.
Credit risk grades ditetapkan dan Credit risk grades are determined and
dikalibrasi sedemikian rupa sehingga risiko calibrated in such a way that the risk of
terjadinya gagal bayar meningkat secara default is increasing exponentially as credit
eksponensial seiring dengan penurunan risk decreases, for example, the difference
risiko kredit, sebagai contoh, selisih antara between credit risk rating grades 1 and 2 is
credit risk rating grades 1 dan 2 lebih kecil smaller than the difference between credit
dari pada selisih antara credit risk rating rating grades 2 and 3.
grades 2 dan 3.
306
Page 310
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
b. Credit Risk Grades (lanjutan) b. Credit Risk Grades (continued)
Setiap eksposur dialokasikan ke credit risk Each exposure is allocated to credit risk
grades pada pengakuan awal berdasarkan grades at initial recognition based on
informasi yang tersedia tentang peminjam. available information about the borrower.
Eksposur ini dipantau secara berkelanjutan This exposure is monitored on an ongoing
dan dapat mengakibatkan eksposur basis, and can result in the exposure being
dipindahkan ke credit risk grades yang transferred to different credit risk grades.
berbeda. Pemantauan biasanya The monitoring usually uses the following
menggunakan data laporan keuangan, data: financial statements, use of credit
penggunaan fasilitas kredit, dan estimasi facilities, estimates of economic conditions.
kondisi ekonomi.
c. Penentuan Struktur Probability of Default c. Determination of Probability of Default
Structure
Credit risk grades adalah input utama Credit risk grades are the main input in
dalam penentuan struktur PD term determining the PD term structure of the
structure atas eksposur. Bank exposure. The Bank collects performance
mengumpulkan informasi kinerja dan gagal and default information about credit risk
bayar tentang eksposur risiko kredit yang exposures, which are analyzed by
dianalisa berdasarkan yurisdiksi atau jurisdiction or region and by product and
wilayah dan menurut jenis produk dan borrower type and credit risk assessment.
peminjam serta penilaian risiko kredit. For some portfolios, information purchased
Untuk beberapa portofolio, informasi yang from external credit assessors is also used.
dibeli dari penilai kredit eksternal juga
digunakan.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze
menganalisa data yang dikumpulkan dan the data collected and produce an estimate
menghasilkan perkiraan probability of of the probability of default (PD) for the
default (PD) atas umur tersisa dan remaining life and how this is expected to
bagaimana hal ini diperkirakan akan change as a result of the passage of time.
berubah sebagai akibat dari berlalunya
waktu.
Analisa ini mencakup identifikasi dan This analysis includes the identification and
kalibrasi hubungan antara perubahan calibration of the relationship between
tingkat gagal bayar dan perubahan dalam changes in default rates and changes in key
faktor-faktor makro ekonomi utama serta macroeconomic factors as well as an in-
analisa mendalam tentang dampak faktor- depth analysis of the impact of certain other
faktor lain tertentu (seperti restrukturisasi) factors (e.g. restructuring) on the risk of
pada risiko gagal bayar. Untuk sebagian default. For most exposures, the main
besar eksposur, indikator makro ekonomi macroeconomic indicators include: Gross
utama meliputi: Pertumbuhan Domestik Domestic Product (GDP) growth,
Bruto (PDB), Tingkat Konsumsi, dan benchmark interest rates, and the
Tingkat Investasi. Untuk eksposur pada unemployment rate. For exposures in
industri dan/atau wilayah tertentu, analisa certain industries and/or regions, the
dapat mencakup harga komoditas analysis can include commodity prices
dan/atau harga properti yang relevan. and/or relevant property prices.
307
Page 311
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
d. Penentuan Terjadinya Peningkatan Risiko d. Determination of Significant Increase in
Kredit Secara Signifikan Credit Risk
Kriteria untuk menentukan apakah risiko Criteria for determining whether credit risk
kredit telah meningkat secara signifikan has increased significantly varies for each
bervariasi untuk setiap portofolio dan portfolio and includes quantitative changes
termasuk perubahan kuantitatif pada PD in PD and qualitative factors, including
dan faktor kualitatif, termasuk penentuan determination based on arrears day status.
berdasarkan status hari tunggakan.
Risiko kredit dari eksposur tertentu Credit risk from certain exposures is
dianggap telah meningkat secara signifikan considered to have increased significantly
sejak pengakuan awal jika, berdasarkan since initial recognition if, based on the
permodelan kuantitatif Bank, probability of Bank's quantitative modeling, the probability
default (PD) atas umur tersisa telah of default (PD) for the remaining life has
meningkat signifikan. increased significantly.
Bank juga dapat menggunakan penilaian The Bank can also use the judgment of
dari analis kredit dan, jika mungkin, credit analysts and, if possible, relevant
pengalaman historis yang relevan, dalam historical experience, in determining that
menentukan bahwa mungkin eksposur exposure may have experienced a
telah mengalami peningkatan risiko kredit significant increase in credit risk based on
yang signifikan berdasarkan indikator certain qualitative indicators that are
kualitatif tertentu yang dianggap dapat considered to indicate this and their effects
mengindikasi hal tersebut dan may not be fully reflected in quantitative
pengaruhnya mungkin tidak sepenuhnya analysis in a comprehensive manner on
tercermin dalam analisis kuantitatif secara time.
tepat waktu.
Bank menentukan bahwa peningkatan The Bank determines that a significant
risiko kredit secara signifikan belum terjadi increase in credit risk has not occurred if it is
apabila masih kurang dari 30 hari still less than 30 days in arrears. Arrears
tunggakan. Hari tunggakan ditentukan days are determined by calculating the
dengan menghitung jumlah hari sejak number of days from the initial due date
tanggal jatuh tempo awal dimana where full payment has not been received.
pembayaran penuh belum diterima. The due date is determined without
Tanggal jatuh tempo ditentukan tanpa considering the grace period that might be
mempertimbangkan masa tenggang yang available to the borrower.
mungkin tersedia bagi peminjam.
Bank memantau efektivitas kriteria yang The Bank monitors the effectiveness of the
digunakan dalam mengidentifikasi criteria used in identifying significant
peningkatan risiko kredit yang signifikan increases in credit risk by periodic review.
dengan cara reviu berkala.
308
Page 312
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
e. Modifikasi Aset Keuangan e. Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat The contractual terms of the loan can be
dimodifikasi untuk beberapa alasan, modified for several reasons, including
termasuk perubahan kondisi pasar, retensi changes in market conditions, customer
pelanggan dan faktor-faktor lain yang tidak retention and other factors not related to the
terkait dengan penurunan kredit saat current credit decline. Loan with modified
pinjaman yang ketentuan kontraktualnya contractual terms can cause the initial loan
dimodifikasi dapat menyebabkan pinjaman to be derecognized and the loan as a result
awal dihentikan pengakuannya dan of the modification is recognized as a new
pinjaman hasil modifikasi diakui sebagai loan at fair value.
pinjaman baru pada nilai wajar.
Ketika ketentuan kontraktual pinjaman When the contractual terms of the loan are
dimodifikasi dan tidak mengakibatkan modified and do not result in termination of
penghentian pengakuan, penentuan recognition, determining the occurrence of a
terjadinya peningkatan risiko kredit secara significant increase in credit risk is done by
signifikan dilakukan dengan cara comparing:
membandingkan:
sisa PD sepanjang umur pada tanggal Remaining PD for life at reporting date
pelaporan berdasarkan ketentuan based on modified provisions; with
yang dimodifikasi; dengan Remaining PD throughout the
sisa PD sepanjang umur yang estimated age based on data at initial
diestimasi berdasarkan data pada saat recognition and initial contractual
pengakuan awal dan ketentuan provisions.
kontraktual awal.
f. Definisi Gagal Bayar (Default) f. Definition of Default
Grup menganggap aset keuangan dalam The Group considers financial assets as
keadaan default/gagal bayar ketika: default when:
Debitur tidak mungkin membayar The debtor is unlikely to pay its credit
kewajiban kreditnya secara penuh obligations to the full, without recourse
tanpa bantuan (recourse) dari from the business group; or
kelompok usahanya; atau
Debitur telah melewati jatuh tempo The debtor has more than 90 (ninety)
lebih dari 90 (sembilan puluh) hari atas days past due for any material credit
kewajiban kredit material apa pun obligations to the business group
kepada kelompok usahanya.
Dalam menilai apakah debitur dalam In assessing whether a debtor is in default,
keadaan default/gagal bayar, Grup the Group considers the following indicators:
mempertimbangkan indikator berikut:
Kualitatif - seperti pelanggaran Qualitative - such as violations of the
persyaratan penjanjian (covenants); terms of the covenants;
Kuantitatif - seperti status tunggakan; Quantitative - such as arrears status;
dan and
Berdasarkan data yang dikembangkan Based on data developed internally and
secara internal dan diperoleh dari obtained from external sources
sumber eksternal.
309
Page 313
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai estimating impairment
a. Penggunaan informasi perkiraan masa a. Use of forward-looking information
depan (forward-looking)
Bank menggunakan informasi forward- The Bank uses forward-looking information
looking dalam menilai apakah telah in assessing whether there has been a
terjadinya peningkatan risiko kredit secara significant increase in credit risk and in
signifikan dan pengukuran kerugian kredit measuring expected credit losses. Based on
ekspektasian. Berdasarkan saran dari suggestions from the Risk Management
Komite Manajemen Risiko, pakar ekonomi Committee, economic experts and
dan pertimbangan berbagai informasi consideration of various actual and external
aktual dan perkiraan eksternal, Bank forecast information, the Bank formulates a
merumuskan pandangan dasar (base base case on the movement of relevant
case) tentang pergerakan variabel economic variables in the future as well as
ekonomi yang relevan dimasa depan serta estimates of other possible scenarios. This
perkiraan skenario lain yang mungkin process involves developing two or more
terjadi. Proses ini meliputi pengembangan additional economic scenarios and
dua atau lebih skenario ekonomi tambahan considering the relative probability of the
dan mempertimbangkan probabilitas relatif possible outputs. External information
dari keluaran (output) yang mungkin. includes economic data and forecasts
Informasi eksternal mencakup data published by, such as government agencies
ekonomi dan perkiraan yang diterbitkan and selected private sector analysts and
oleh, seperti badan pemerintah dan analis academics.
sektor swasta dan akademisi terpilih.
Pandangan dasar (base case) digunakan The base case reflects the output with the
dalam perencanaan strategis dan highest probability and is used in strategic
anggaran. Skenario yang lain planning and budgeting. The other scenario
mencerminkan keluaran yang lebih optimis reflects a more optimistic output and a more
dan keluaran yang lebih pesimis. pessimistic outcome.
Skenario ekonomi yang dirumuskan The economic scenario is formulated using
menggunakan kisaran indikator utama the following main indicator ranges:
berikut:
2024 2025
Pertumbuhan PDB dasar 5,37% dasar 5,04% GDP Growth
Kisaran antara 3,16 hingga 5,59% Kisaran antara 3,90 hingga 5,19%
baseline 5.37% baseline 5.04%
Ranges from 3.16 to 5.59% Ranges from 3.90 to 5.19%
Tingkat Konsumsi dasar 5,11% dasar 4,94% Consumption Rate
Kisaran antara 2,70 hingga 5,32% Kisaran antara 3,20 hingga 5,09%
baseline 5.11% baseline 4.94%
Ranges from 2.70 to 5.32% Ranges from 3.20 to 5.09%
Tingkat Investasi dasar 6,79% dasar 5,76% Investment rate
Kisaran antara 4,56 hingga 7,00% Kisaran antara 4,51 hingga 5,91%
baseline 6.79% baseline 5.76%
Ranges from 4.56 to 7.00% Ranges from 4.51 to 5.91%
310
Page 314
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
b. Pengukuran Kerugian Kredit Ekspektasian b. Measurement of Expected Credit Losses
Input utama dalam pengukuran kerugian The main inputs in measuring expected
kredit ekspektasian adalah variabel berikut: credit losses are the following variables:
Probability of Default (PD) Probability of Default (PD)
Loss of Given Default (LGD) Loss of Given Default (LGD)
Exposure at Default (EAD) Exposure at Default (EAD)
Parameter ini umumnya berasal dari model These parameters generally come from
statistik yang dikembangkan secara internally developed statistical models and
internal dan data historis lainnya. other historical data. This parameter is
Parameter ini disesuaikan untuk adjusted to reflect forward-looking
mencerminkan informasi forward-looking. information.
Estimasi PD adalah estimasi pada tanggal PD estimation is an estimate at a specific
tertentu, yang dihitung berdasarkan model date, which is calculated based on a
peringkat statistik, dan dinilai statistical ranking model, and is assessed
menggunakan rating yang disesuaikan using a rating adjusted for various
dengan berbagai kategori dari debitur dan categories of debtors and exposures. This
eksposur. Model statistik ini didasarkan statistical model is based on internally
pada data yang disusun secara internal compiled data consisting of quantitative,
yang terdiri dari faktor kuantitatif, kualitatif, qualitative factors, and forward-looking
dan perkiraan berwawasan ke depan information.
(forward-looking).
LGD adalah besarnya kerugian jika terjadi LGD is the amount of loss in the event of
gagal bayar. Parameter LGD diestimasi default. The LGD parameter is estimated
secara historis berdasarkan tingkat historically based on the rate of recovery of
pemulihan atas klaim terhadap debitur claims against defaulters. The LGD model
yang gagal bayar. LGD juga diamati takes into account the structure,
dengan mempertimbangkan jaminan tunai guarantees, seniority of claims, the debtor's
yang merupakan bagian intergral dari aset industry, and the cost of recovery of each
keuangan terhutang serta biaya yang guarantee that is an integral part of a
dikeluarkan dalam proses pemulihan. financial asset.
EAD merepresentasikan estimasi eksposur EAD represents the estimated exposure in
jika terjadi gagal bayar. EAD suatu aset the event of default. The EAD of a financial
keuangan adalah jumlah tercatat bruto. asset is the gross carrying amount. For loan
Untuk komitmen pinjaman dan jaminan commitments and financial guarantees,
keuangan, EAD mencakup jumlah yang EAD includes the amount that has been
telah ditarik, serta jumlah potensial di masa drawn, as well as the potential future
depan yang akan ditarik, yang diestimasi amount to be withdrawn, which is estimated
berdasarkan pengamatan historis. based on historical observations.
311
Page 315
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
4. Kualitas aset keuangan (lanjutan) 4. Quality of financial assets (continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
b. Pengukuran Kerugian Kredit Ekspektasian b. Measurement of Expected Credit Losses
(lanjutan) (continued)
Ketika pemodelan parameter dilakukan When parameter modeling is carried out
secara kolektif, instrumen keuangan collectively, financial instruments are
dikelompokkan berdasarkan kesamaan grouped based on common risk
karakteristik risiko yang meliputi: characteristics which include:
Jenis instrumen; Type of instrument;
Peringkat risiko kredit; Credit risk rating;
Jenis agunan; Collateral type;
Tanggal pengakuan awal; Initial recognition date;
Sisa waktu jatuh tempo. Remaining time due.
5. Berdasarkan PSAK No. 107, aset keuangan 5. Based on SFAS No. 107, past due financial
yang telah jatuh tempo ditentukan ketika debitur assets are determined when a debtor fails to
gagal melakukan pembayaran sesuai jadwal. make payments on schedule. The following table
Tabel berikut menunjukan aging analysis shows the aging analysis of loans, sharia loans,
terhadap kredit yang diberikan, pinjaman and finance lease receivables that are past due
syariah, dan piutang sewa pembiayaan yang but not impaired.
telah jatuh tempo tetapi tidak mengalami
penurunan nilai.
31 Maret/March 31, 2025
≤ 30 hari/ > 30 - 60 hari/ > 60 - 90 hari/ Total/
≤ 30 days > 30 - 60 days > 60 - 90 days Total
Kredit yang diberikan Loans
Mikro 15.248.311 10.444.096 11.856.216 37.548.623 Micro
Ritel 8.921.733 4.779.426 5.865.540 19.566.699 Retail
Korporasi 211.085 118.996 - 330.081 Corporate
Pinjaman syariah 759.727 3.136.399 239.814 4.135.940 Sharia loans
Piutang sewa pembiayaan 177.370 70.340 58.549 306.259 Finance lease receivables
Total 25.318.226 18.549.257 18.020.119 61.887.602 Total
31 Desember/December 31, 2024
≤ 30 hari/ > 30 - 60 hari/ > 60 - 90 hari/ Total/
≤ 30 days > 30 - 60 days > 60 - 90 days Total
Kredit yang diberikan Loans
Mikro 12.501.822 9.398.463 11.888.120 33.788.405 Micro
Ritel 7.325.386 4.150.190 4.763.458 16.239.034 Retail
Korporasi 320.994 - - 320.994 Corporate
Pinjaman syariah 446.914 3.270.103 291.522 4.008.539 Sharia loans
Piutang sewa pembiayaan 156.299 70.942 34.583 261.824 Finance lease receivables
Total 20.751.415 16.889.698 16.977.683 54.618.796 Total
312
Page 316
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas Liquidity Risk Management
Risiko Likuiditas merupakan risiko akibat Liquidity risk is a risk of BRI’s inability to meet the
ketidakmampuan BRI untuk memenuhi kewajiban maturity obligations of cash flow fund sources and/or
jatuh tempo dari sumber pendanaan arus kas of high quality liquid assets that can be mortgaged so
dan/atau dari aset likuid berkualitas tinggi yang as not to interfere with the activities and financial
dapat diagunkan sehingga tidak mengganggu condition of BRI.
aktivitas dan kondisi keuangan BRI.
BRI mengelola risiko likuiditas agar dapat memenuhi BRI manages its liquidity risk in order to meet every
setiap kewajiban finansial yang sudah diperjanjikan financial liability that has been agreed upon in
secara tepat waktu, serta dapat memelihara tingkat a timely manner and to maintain adequate and
likuiditas yang memadai dan optimal. optimal liquidity level.
Untuk mendukung pengelolaan likuiditas, BRI In order to support liquidity management, BRI
menetapkan Surat Edaran Manajemen Risiko establishes a Liquidity Risk Management Circular
Likuiditas yang mencakup tata kelola manajemen Letter, which includes liquidity risk management
risiko likuiditas, limit pengelolaan likuiditas, liquidity governance, liquidity management limits, liquidity
coverage ratio, net stable funding ratio, early coverage ratios, net stability funding ratios, early
warning indicators, dan contingency funding plan. warning indicators, and contingency funding plans.
Pedoman ini bertujuan untuk memastikan The purpose of this policy is to ensure that BRI has
kecukupan pengelolaan risiko likuiditas harian sufficient daily liquidity risk management in fulfilling its
dalam memenuhi kewajiban pada kondisi normal obligations in normal or crisis conditions in
maupun kondisi krisis secara tepat waktu dari a timely manner from various available sources to
berbagai sumber dana yang tersedia, termasuk ensure the availability of high quality liquid assets,
memastikan ketersediaan aset likuid berkualitas and having a healthy and sustainable structure of
tinggi dan penghimpunan DPK yang memiliki deposits from customer.
struktur yang sehat dan sustainable.
BRI juga melakukan simulasi stress testing secara BRI also stimulates stress testing on a quarterly basis
triwulanan yang disampaikan kepada Dewan Direksi which is submitted to the Board of Commissioners
dan Komisaris BRI melalui Risk Management and Directors through Risk Management Committee
Committee (RMC). Tujuan dari stress testing yaitu (RMC). The purpose of stress testing is to measure
untuk mengukur ketahanan atau kemampuan untuk the resistance or ability to meet liquidity and capital
memenuhi kebutuhan likuiditas selama kondisi krisis adequacy during crisis (stress). Moreover, stress test
(stress). Selain itu, stress test juga digunakan is also used as reference for developing or improving
sebagai acuan untuk mengembangkan atau emergency funding plans (contingency plan) and
meningkatkan rencana pendanaan darurat liquidity risk limits.
(contingency plan), dan limit risiko likuiditas.
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual Remaining Contractual Maturity
Potensi risiko likuiditas yang akan dihadapi BRI di Potential liquidity risks which BRI will encounter in the
masa mendatang diukur melalui Liquidity Gap future are measured through Liquidity Gap Analysis
Analysis yang merupakan proyeksi mismatch which projects the mismatch of liquidity based on the
likuiditas atas dasar jatuh tempo aset dan liabilitas, maturity of assets and liabilities, after taking into
setelah memperhitungkan kebutuhan untuk account the business expansion needs. This
ekspansi bisnis. Informasi ini menjadi pertimbangan information is also considered when planning and
dalam perencanaan dan pengelolaan likuiditas, managing liquidity, including business expansion
termasuk juga kebutuhan ekspansi bisnis. Dengan needs. With the implementation of effective liquidity
diterapkannya pengelolaan likuiditas yang efektif, risk management, it is expected that liquidity risks can
diharapkan dapat meminimalkan risiko likuiditas di be minimized while simultaneously enhancing the
BRI sekaligus meningkatkan stabilitas sistem overall banking system’s stability.
perbankan secara keseluruhan.
313
Page 317
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2025 and December 31,
(remaining maturity) pada tanggal 31 Maret 2025 2024:
dan 31 Desember 2024:
31 Maret/March 31, 2025
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun memiliki jatuh
< 1 bulan > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Aset/Assets
Kas/Cash 32.156.096 - - - - 32.156.096
Giro pada Bank Indonesia/
Current accounts with Bank Indonesia 79.512.508 79.512.508 - - - -
Giro pada bank lain/
Current accounts with Other Banks 48.082.336 48.082.336 - - - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (19.194) - - - - (19.194)
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 98.544.239 91.107.901 5.274.713 2.161.625 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (906) - - - - (906)
Efek-efek/Securities 332.618.021 48.350.888 43.721.109 53.480.009 187.066.015 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (106.847) - - - - (106.847)
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 52.667.797 12.391.701 13.286.252 26.989.844 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.327.940) - - - - (1.327.940)
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 9.860.371 9.619.920 240.451 - - -
Tagihan Derivatif/
Derivative receivables 806.208 278.631 134.433 215.527 177.617 -
Kredit yang diberikan/Loans
Mikro/Micro 576.675.802 9.234.028 10.741.754 129.180.796 427.519.224 -
Ritel/Retail 490.270.130 27.233.006 25.019.821 119.964.568 318.052.735 -
Korporasi/Corporate 247.647.388 19.514.968 12.467.319 47.979.404 167.685.697 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (77.538.305) - - - - (77.538.305)
Pinjaman syariah/Sharia loans 53.034.768 115.586 452.970 40.126.560 12.339.652 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (4.040.952) - - - - (4.040.952)
Piutang sewa pembiayaan/
Finance lease receivables 6.032.627 43.094 153.431 368.353 5.467.749 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (176.504) - - - - (176.504)
Tagihan akseptasi/
Acceptance receivables 12.555.616 3.438.044 2.021.822 7.095.750 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (594.091) - - - - (594.091)
Aset lain-lain*)/Other assets*) 35.409.758 3.552.232 1.924.513 6.830.077 445.077 22.657.859
1.992.068.926 352.474.843 115.438.588 434.392.513 1.118.753.766 (28.990.784)
314
Page 318
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2025 and December 31,
(remaining maturity) pada tanggal 31 Maret 2025 2024 (continued):
dan 31 Desember 2024 (lanjutan):
31 Maret/March 31, 2025
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun memiliki jatuh
< 1 bulan > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 57.038.960 - - - - 57.038.960
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 391.613.076 - - - - 391.613.076
Tabungan/ Saving deposits 543.336.892 - - - - 543.336.892
Deposito berjangka/
Time deposits 486.650.136 98.470.569 314.444.421 72.752.056 983.090 -
Simpanan dari bank lain
dan lembagakeuangan lainnya/
Deposits from other Bank
and other financial institutions 10.613.797 6.281.701 4.247.846 82.750 1.500 -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under agreement
to repurchase 64.595.349 - - 52.983.935 11.611.414 -
Liabilitas derivatif/ Derivative payable 1.676.120 539.890 583.613 241.911 310.706 -
Liabilitas akseptasi/
Acceptance payable 12.555.616 3.438.044 2.021.822 7.095.750 - -
Surat berharga yang diterbitkan/
Marketable securities issued 32.885.132 1.688.584 2.047 16.844.486 14.350.015 -
Pinjaman yang diterima/
Fund borrowing 138.404.611 57.982.566 20.947.224 19.312.957 40.161.864 -
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities 491.885 - - - 491.885 -
Liabilitas lain-lain**)/Other liabilities**) 10.267.498 2.543.234 3.433.961 1.464.053 129.042 2.697.208
1.746.051.473 170.935.298 348.678.271 166.888.344 64.863.424 994.686.136
Perbedaan Jatuh Tempo/
Temporary Difference 246.017.453 181.539.545 (233.239.683) 267.504.169 1.053.890.342 (1.023.676.920)
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas
DHE/Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit
for foreign exchange proceeds of export Bank Indonesia
**) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dan dana
tabarru’/Other liabilities consist of interest payables, security deposits, investment contract liabilities, coinsurance debts, reinsurance, lease liabilities,
tabarru’ funds, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia
315
Page 319
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2025 and December 31,
(remaining maturity) pada tanggal 31 Maret 2025 2024 (continued):
dan 31 Desember 2024 (lanjutan):
31 Desember/December 31, 2024
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun memiliki jatuh
< 1 bulan > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Aset/Assets
Kas/Cash 29.783.642 - - - - 29.783.642
Giro pada Bank Indonesia/
Current accounts with Bank Indonesia 88.878.969 88.878.969 - - - -
Giro pada bank lain/
Current accounts with Other Banks 25.582.825 25.582.825 - - - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (8.378) - - - - (8.378)
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 57.874.335 52.254.935 4.346.890 1.272.510 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (767) - - - - (767)
Efek-efek/Securities 326.535.700 197.026.688 7.707.543 26.533.355 95.268.114 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (58.823) - - - - (58.823)
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 40.656.822 10.387.034 15.747.396 14.522.392 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.075.559) - - - - (1.075.559)
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 16.845.690 16.037.069 808.621 - - -
Tagihan Derivatif/
Derivative receivables 1.087.048 398.411 240.718 220.544 227.375 -
Kredit yang diberikan/Loans
Mikro/Micro 575.546.128 8.469.027 11.252.039 129.393.127 426.431.935 -
Ritel/Retail 478.427.702 21.628.410 29.705.356 118.558.234 308.535.702 -
Korporasi/Corporate 244.344.259 10.550.202 15.983.728 48.305.206 169.505.123 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (76.902.889) - - - - (76.902.889)
Pinjaman syariah/Sharia loans 49.889.082 195.952 836.624 37.260.451 11.596.055 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (3.995.032) - - - - (3.995.032)
Piutang sewa pembiayaan/
Finance lease receivables 6.433.608 14.894 875.588 1.875.626 3.667.500 -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (165.590) - - - - (165.590)
Tagihan akseptasi/
Acceptance receivables 10.105.373 2.093.976 3.203.289 4.808.108 - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (321.683) - - - - (321.683)
Aset lain-lain*)/Other assets*) 21.509.982 2.801.636 2.161.361 6.573.074 549.010 9.424.901
1.890.972.444 436.320.028 92.869.153 389.322.627 1.015.780.814 (43.320.178)
316
Page 320
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel di bawah ini menyajikan informasi mengenai The tables below represent information on the
pemetaan aset dan liabilitas keuangan dalam skala mapping of financial assets and liabilities within
waktu tertentu (maturity buckets) berdasarkan sisa a certain maturity buckets based on their remaining
jangka waktu sampai dengan jatuh tempo maturity as of March 31, 2025 and December 31,
(remaining maturity) pada tanggal 31 Maret 2025 2024 (continued):
dan 31 Desember 2024 (lanjutan):
31 Desember/December 31, 2024
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun memiliki jatuh
< 1 bulan > 1 month 3 months >1 tahun/ tempo/ Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 36.821.661 4.385.460 3.258.717 29.177.484 - -
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 374.554.340 - - - - 374.554.340
Tabungan/ Saving deposits 544.426.947 - - - - 544.426.947
Deposito berjangka/
Time deposits 446.468.817 96.057.375 277.315.794 72.061.726 1.033.922 -
Simpanan dari bank lain
dan lembagakeuangan lainnya/
Deposits from other Bank
and other financial institutions 14.679.482 10.562.307 4.035.795 79.880 1.500 -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under agreement
to repurchase 25.043.717 9.175.747 1.015.744 7.400.233 7.451.993 -
Liabilitas derivatif/ Derivative payable 1.585.120 813.590 413.095 46.458 311.977 -
Liabilitas akseptasi/
Acceptance payable 10.105.373 2.093.976 3.203.289 4.808.108 - -
Surat berharga yang diterbitkan/
Marketable securities issued 32.502.499 1.122 3.749.137 15.441.248 13.310.992 -
Pinjaman yang diterima/
Fund borrowing 127.879.804 51.930.592 16.185.701 20.144.236 39.619.275 -
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities 491.781 - - - 491.781 -
Liabilitas lain-lain**)/Other liabilities**) 7.398.275 3.365.836 713.151 380.142 2.610.604 328.542
1.621.957.816 178.386.005 309.890.423 149.539.515 64.832.044 919.309.829
Perbedaan Jatuh Tempo/
Temporary Difference 269.014.628 257.934.023 (217.021.270) 239.783.112 950.948.770 (962.630.007)
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas
DHE/Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit
for foreign exchange proceeds of export Bank Indonesia
**) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dan dana
tabarru’/Other liabilities consist of interest payables, security deposits, investment contract liabilities, coinsurance debts, reinsurance, lease liabilities,
tabarru’ funds, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia
317
Page 321
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table presents information
mengenai perkiraan jatuh tempo dari liabilitas regarding the estimated maturity of financial liabilities
keuangan sesuai kontrak berdasarkan arus kas according to the contract based on undiscounted
undiscounted pada tanggal-tanggal 31 Maret 2025 cash flows on March 31, 2025 and December 31,
dan 31 Desember 2024 adalah sebagai berikut: 2024, as follows:
31 Maret/March 31, 2025
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 57.038.960 - - - - 57.038.960
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 391.613.075 - - - - 391.613.075
Tabungan/Saving deposits 543.336.891 - - - - 543.336.891
Deposito berjangka/
Time deposits 491.444.774 181.159.434 265.075.486 44.449.265 760.589 -
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other Bank
and other financial institutions 10.632.400 9.485.999 804.327 342.074 - -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchase 64.663.901 43.111.234 8.625.089 644.878 12.282.700 -
Liabilitas derivatif/
Derivative payable 1.676.120 539.890 583.613 241.911 310.706 -
Liabilitas akseptasi/
Acceptance payable 12.555.616 3.438.044 2.021.822 7.095.750 - -
Surat berharga yang diterbitkan/
Marketable securities issued 28.807.533 1.679.294 2.999.384 12.954.932 11.173.923 -
Pinjaman yang diterima/
Fund borrowing 52.273.649 4.267.081 11.191.636 12.116.365 24.698.567 -
Pinjaman dan surat
berharga subordinasi/ 615.819 - - - 615.819 -
Subordinated loans and
marketable securities
Liabilitas lain-lain***)/
Other liabilities***) 10.267.498 2.543.234 3.433.961 1.464.053 129.042 2.697.208
1.669.003.835 246.233.500 291.737.981 83.198.782 53.147.438 994.686.134
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dana tabarru’,
dan term deposit valas DHE/Other liabilities consist of interest payables, security deposits, investment contract liabilities, coinsurance debts,
reinsurance, lease liabilities, tabarru’ funds, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia
318
Page 322
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Analysis of Asset and Liability According to
Kontraktual (lanjutan) Remaining Contractual Maturity (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table presents information
mengenai perkiraan jatuh tempo dari liabilitas regarding the estimated maturity of financial liabilities
keuangan sesuai kontrak berdasarkan arus kas according to the contract based on undiscounted
undiscounted pada tanggal-tanggal 31 Maret 2025 cash flows on March 31, 2025 and December 31,
dan 31 Desember 2024 adalah sebagai berikut 2024, as follows (continued):
(lanjutan):
31 Desember/December 31, 2024
Lainnya
> 1 bulan - > 3 bulan yang tidak
3 bulan/ - 1 tahun/ memiliki jatuh
< 1 bulan/ > 1 month 3 months >1 tahun/ tempo/Others
Keterangan/Description Jumlah/Total < 1 month - 3 months> - 1 year > 1 year without maturity
Liabilitas/Liabilities
Liabilitas segera/
Liability due immediately 36.821.661 4.385.460 3.258.717 29.177.484 - -
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 374.554.340 - - - - 374.554.340
Tabungan/Saving deposits 544.426.947 - - - - 544.426.947
Deposito berjangka/
Time deposits 453.653.762 169.265.154 235.510.360 48.178.250 699.998 -
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other Bank
and other financial institutions 14.700.264 11.771.866 2.524.095 404.303 - -
Efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchase 25.751.090 8.899.761 1.544.433 7.464.270 7.842.626 -
Liabilitas derivatif/
Derivative payable 1.585.120 813.590 413.095 46.458 311.977 -
Liabilitas akseptasi/
Acceptance payable 10.105.373 2.093.976 3.203.289 4.808.108 - -
Surat berharga yang diterbitkan/
Marketable securities issued 37.260.535 1.123 3.800.983 16.266.380 17.192.049 -
Pinjaman yang diterima/
Fund borrowing 138.225.430 60.952.784 19.311.467 23.965.210 33.995.969 -
Pinjaman dan surat
berharga subordinasi/ 616.773 - - 299 616.474 -
Subordinated loans and
marketable securities
Liabilitas lain-lain***)/
Other liabilities***) 7.398.275 3.365.836 713.151 380.142 2.610.604 328.542
1.645.099.570 261.549.550 270.279.590 130.690.904 63.269.697 919.309.829
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dana tabarru’,
dan term deposit valas DHE/Other liabilities consist of interest payables, security deposits, investment contract liabilities, coinsurance debts,
reinsurance, lease liabilities, tabarru’ funds, and foreign currency term deposit for foreign exchange proceeds of export Bank Indonesia
319
Page 323
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar Market Risk Management
Risiko pasar timbul karena pergerakan faktor pasar Market risk arises because of the movement of
yang meliputi suku bunga dan nilai tukar yang market factors which include interest rates and
berlawanan dengan posisi yang dimiliki BRI, baik exchange rates that are against BRI’s positions, both
posisi yang ada di laporan posisi keuangan maupun positions in the statements of financial position or in
rekening administratif. Posisi tersebut merupakan the administrative accounts. These positions are
posisi yang ada dalam trading book dan banking those which exist in trading book and banking book.
book.
BRI telah mengimplementasikan sistem aplikasi BRI has implemented treasury and market risk
treasury dan risiko pasar yang merupakan suatu application system, an integrated system used by the
sistem yang terintegrasi, yang digunakan oleh fungsi front, middle, and back office functions. Middle offices
front office, middle office dan back office. Middle can measure market risk using an internal model
Office dapat melakukan pengukuran risiko pasar (Value-at-Risk) that is integrated with the daily
menggunakan model internal (Value-at-Risk) yang transaction process. Other than monitoring the
terintegrasi dengan proses transaksi harian. Selain instruments risk exposures, middle offices also
melakukan monitoring eksposur risiko instrumen, monitor market risk limit.
Middle Office juga melakukan monitoring limit risiko
pasar.
1. Value-at-Risk (VaR): Tujuan Penggunaan 1. Value-at-Risk (VaR): Purpose and Limitation
Metode dan Keterbatasannya of the Method
BRI menggunakan pendekatan model internal BRI uses an internal model approach to measure
untuk mengukur potensi kerugian VaR akibat VaR potential loss due to changes in market
perubahan harga pasar dari portofolio trading price of trading portfolio based on historical data.
berdasarkan pada data historis. Potensi VaR potential loss that arise from market risk is
kerugian VaR dari risiko pasar diukur dengan measured using the assumptions that the
menggunakan asumsi perubahan faktor risiko change in risk factors follow normal distribution.
mengikuti pola distribusi normal. BRI BRI uses VaR to measure exchange rate risk for
menggunakan VaR untuk menghitung risiko trading and banking book positions and interest
nilai tukar untuk posisi trading dan banking book rate risk for trading book positions.
serta menghitung risiko suku bunga untuk
posisi trading book.
2. Asumsi Value-at-Risk (VaR) 2. Value-at-Risk (VaR) Assumption
Potensi kerugian VaR dihitung berdasarkan VaR potential loss is calculated based on the
nilai estimasi dengan menggunakan tingkat estimated value using 99% confidence level and
kepercayaan (confidence level) di 99% dan market risk position that is unchanged within 1
posisi risiko pasar yang tidak berubah dalam (one) day holding period. This is an indicator that
1 (satu) hari (holding period). Hal ini the potential loss which might exceed VaR value
menunjukkan potensi kerugian yang dapat in normal market condition, on average, may
melebihi nilai VaR dalam kondisi pasar normal, occur once every one hundred days. The method
rata-rata dapat terjadi satu kali dalam seratus used in measuring VaR is the VaR historical
hari. Metode yang digunakan dalam method.
pengukuran VaR adalah metode Historical
VaR.
320
Page 324
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
2. Asumsi Value-at-Risk (VaR) (lanjutan) 2. Value-at-Risk (VaR) Assumption (continued)
Tabel di bawah ini menyajikan informasi The following tables represent information on
mengenai nilai VaR dari 1 Januari 2025 sampai VaR value starting from January 1, 2025 until
dengan 31 Maret 2025 dan 1 Januari 2024 March 31, 2025 and January 1, 2024 until
sampai dengan 31 Desember 2024: December 31, 2024:
31 Maret/March 31, 2025
Nilai Tukar*)/ Suku Bunga/
Exchange Rate*) Interest Rate
Rata-rata Harian 91.305,56 138.848,62 Daily Average
Tertinggi 136.191,67 164.683,00 Highest
Terendah 37.560,61 55.999,00 Lowest
31 Desember/December 31, 2024
Nilai Tukar*)/ Suku Bunga/
Exchange Rate*) Interest Rate
Rata-rata Harian 44.275,19 206.447,35 Daily Average
Tertinggi 119.238,80 351.333,00 Highest
Terendah 13.911,20 49.714,00 Lowest
*) Termasuk trading dan banking book. *) Include trading and banking book.
3. Back Testing 3. Back Testing
Tujuan dilaksanakannya back testing yaitu The purpose of implementing back testing is to
untuk memastikan bahwa hasil perhitungan ensure that the result of internal model
internal model untuk risiko suku bunga dan calculation for interest rate risk and exchange
risiko nilai tukar telah sesuai. Ketika melakukan rate risk is appropriate. When performing back
back testing, BRI membandingkan antara testing, BRI compares estimations between daily
estimasi VaR harian dengan realisasi VaR with actual change of price.
perubahan harga.
Berdasarkan prosedur back testing untuk risiko Based on the back testing procedures for
nilai tukar dan risiko tingkat suku bunga, hasil exchange rate risk and interest rate risk, the
kerugian sebenarnya sepanjang tahun telah actual loss throughout the year is significantly
sesuai secara signifikan dengan VaR forecast consistent with VaR forecast model.
model.
4. Risiko Pasar di luar Trading Book 4. Market Risk Outside of Trading Book
a. Risiko Tingkat Suku Bunga a. Interest Rate Risk
Instrumen keuangan yang berbasis suku Interest rate-based financial instruments
bunga memiliki risiko karena terdapat have risks because there is a potential for
potensi perubahan suku bunga yang akan interest rate changes that will have an
berdampak pada arus kas di masa depan. impact on cash flow in the future.
321
Page 325
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
BRI telah mengembangkan metodologi BRI has developed a methodology to
pengukuran dampak pengaruh pergerakan measure the impact of interest rate
suku bunga dalam banking book melalui movements in the banking book through
Interest Rate Risk in The Banking Book Interest Rate Risk in The Banking Book in
sesuai SEOJK No. 12/SEOJK.03/2018 accordance with SEOJK
tanggal 21 Agustus 2018. Posisi Maret No. 12/SEOJK.03/2018 dated August 21,
2025, secara individu BRI mempunyai nilai 2018. As of December 2024, individually
delta EVE (Economic Value of Equity) BRI has a delta EVE (Economic Value of
sebesar 7,58% (perbandingan terhadap Equity) amounting to 7.58% (comparison to
modal Tier 1). Delta EVE BRI di bawah Tier 1 capital). The BRI EVE Delta is below
RAS BRI (7,75%) dan di bawah batas the BRI RAS (7.75%) and below the
regulator (15,00%). regulator's limit (15.00%).
Direksi bertanggung jawab dalam Board of Directors and Management are
menetapkan, mengelola, serta responsible for determining, managing and
mengendalikan tingkat suku bunga dengan controlling interest rate by weighing the
menimbang risk appetite bank dan target Bank’s risk appetite and financial
pencapaian kinerja keuangan. Review atas performance target. The review of interest
penetapan suku bunga dilakukan minimal rate determination is conducted at least
satu kali dalam satu bulan dalam forum once in a month in the Asset and Liability
Asset and Liability Committee (ALCO). Committee (ALCO) forum.
Tabel di bawah ini menyajikan informasi The following table presents information
mengenai tingkat suku bunga rata-rata regarding the average interest rates for
untuk posisi aset dan liabilitas keuangan financial assets and liabilities position for the
untuk periode tiga bulan yang berakhir three-month ended March 31, 2025 and
pada tanggal 31 Maret 2025 dan 31 December 31, 2024:
Desember 2024:
Rupiah/ Rupiah (%)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Aset Assets
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 5,55 3,34 financial institutions
Efek-efek 6,85 6,88 Securities
Kredit yang diberikan 11,41 11,32 Loans
Piutang sewa pembiayaan 17,25 17,09 Finance lease receivables
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 5,33 4,82 Demand deposits
Tabungan 0,33 0,29 Saving deposits
Deposito berjangka 5,52 5,67 Time deposits
Simpanan dari bank lain Deposits with other bank and
dan lembaga keuangan lain 2,48 3,07 other financial institutions
Pinjaman yang diterima 0,02 0,02 Fund borrowings
Pinjaman dan surat Subordinated loans and
berharga subordinasi 6,44 6,44 marketable securities
Surat berharga yang diterbitkan 10,55 10,10 Marketable securities issued
322
Page 326
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini menyajikan informasi The following table presents information
mengenai tingkat suku bunga rata-rata regarding the average interest rates for
untuk posisi aset dan liabilitas keuangan financial assets and liabilities position for the
untuk periode tiga bulan yang berakhir three-month period ended March 31, 2025
pada tanggal 31 Maret 2025 dan 31 and December 31, 2024 (continued):
Desember 2024 (lanjutan):
Valas/ Foreign Currency (%)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Aset Assets
Penempatan pada Bank Placement with Bank
Indonesia dan lembaga Indonesia and other
keuangan lain 4,32 5,61 financial institutions
Efek-efek 3,96 4,09 Securities
Kredit yang diberikan 4,97 5,08 Loans
Piutang sewa pembiayaan 6,43 6,43 Finance lease receivables
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 1,90 2,33 Demand deposits
Tabungan 0,14 0,16 Saving deposits
Deposito berjangka 4,38 4,36 Time deposits
Simpanan dari bank lain Deposits with other bank and
dan lembaga keuangan lain 0,32 1,21 other financial institutions
Pinjaman yang diterima 4,51 4,53 Fund borrowings
Surat berharga yang diterbitkan 0,00 0,00 Marketable securities issued
Tabel di bawah ini mengikhtisarkan The table below summarizes the sensitivity
sensitivitas pergerakan suku bunga of interest rate movements on the asset and
terhadap portofolio aset dan liabilitas yang liability portfolio with interest rates as of
memiliki suku bunga pada tanggal-tanggal March 31, 2025 and December 31, 2024
31 Maret 2025 dan 31 Desember 2024 (Bank BRI only), as follows::
(Bank BRI saja) yaitu:
Peningkatan Penurunan
400 bps/ 400 bps/
Increase of Decrease of
400 bps 400 bps
31 Maret 2025 (16.825.312) 17.436.348 March 31, 2025
31 Desember 2024 (17.018.702) 17.637.638 December 31, 2024
323
Page 327
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel berikut menunjukkan sensitivitas The following table presents the sensitivity
terhadap kemungkinan perubahan dalam of BRI’s statement of profit or loss and other
tingkat suku bunga untuk banking book comprehensive income towards possible
dengan semua variabel lain yang dimiliki changes in the interest rate of banking book,
adalah konstan terhadap laporan laba rugi with all other variables held constant:
dan penghasilan komprehensif lain BRI:
31 Maret/March 31, 2025
Dampak Terhadap
Perubahan Laba Rugi dan Penghasilan
Persentase/ Komprehensif Lain/ Impact on
Changes in Statement of Profit or Loss and
Percentage other Comprehensive Income
+/- 1 % +/- 1.547.021
31 Desember/December 31, 2024
Dampak Terhadap
Perubahan Laba Rugi dan Penghasilan
Persentase/ Komprehensif Lain/ Impact on
Changes in Statement of Profit or Loss and
Percentage other Comprehensive Income
+/- 1 % +/- 2.930.444
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross): rate risks (gross):
31 Maret/March 31, 2025
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Aset/Assets
Kas/Cash - - - - 32.156.096 32.156.096
Giro pada Bank Indonesia/
Current accounts with
Bank Indonesia 79.512.508 - - - - 79.512.508
Giro pada Bank lain/
Current accounts with other banks 48.082.336 - - - - 48.082.336
Penempatan pada Bank Indonesia
Dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 96.382.614 2.161.625 - - - 98.544.239
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair value through profit or loss - - - 27.153.077 - 27.153.077
Nilai wajar melalui
Penghasilan komprehensif lain
Fair value through other
comprehensive income - - - 167.095.067 - 167.095.067
Biaya perolehan diamortisasi/
Amortized cost - - - 138.369.877 - 138.369.877
324
Page 328
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Maret/March 31, 2025
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Wesel ekspor dan tagihan
Lainnya/Export bills and
other receivables 52.667.797 - - - - 52.667.797
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 9.860.371 - - - - 9.860.371
Tagihan derivatif/
Derivative receivables - - - - 806.208 806.208
Kredit yang diberikan/Loans
Mikro/Micro 29.827 41.104 60.608 576.544.263 - 576.675.802
Ritel/Retail 51.825.093 115.765.279 180.806.726 141.873.032 - 490.270.130
Korporasi/Corporate 31.982.286 47.979.404 167.685.698 - - 247.647.388
Pinjaman syariah/Sharia loans - - - 53.034.768 - 53.034.768
Piutang sewa pembiayaan/
Finance lease receivables 1.231 - - 6.031.396 - 6.032.627
Tagihan akseptasi/
Acceptance receivables 12.555.616 - - - - 12.555.616
Penyertaan saham*)/
Investment in shares*) - - - - 1.544.607 1.544.607
Aset lain-lain**)/Other assets**) - - - 14.861.093 20.548.665 35.409.758
382.899.679 165.947.412 348.553.032 1.124.962.573 55.055.576 2.077.418.272
Liabilitas/Liabilities
Liabilitas segera/
Liabilities due immediately - - - - 57.038.960 57.038.960
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 269.367.267 - - 122.245.809 - 391.613.076
Tabungan/Saving deposits 165.059.210 - - 378.277.682 - 543.336.892
Deposito berjangka/
Time deposits 31.352.508 72.752.056 983.089 381.562.483 - 486.650.136
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other banks
And other financial institutions 10.529.547 82.750 1.500 - - 10.613.797
Efek-efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchased - 52.983.935 11.611.414 - - 64.595.349
Liabilitas derivative/
Derivative payables - - - - 1.676.120 1.676.120
Liabilitas akseptasi/
Acceptance payable 12.555.616 - - - - 12.555.616
Surat berharga yang diterbitkan/
Marketable securities issued 4.678.678 12.954.932 11.173.923 - - 28.807.533
Pinjaman yang diterima/
Fund borrowings 78.929.790 19.312.957 40.161.864 - - 138.404.611
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities - - 491.885 - - 491.885
Liabilitas lain-lain***)/
Other liabilities***) - - - 343.686 9.923.812 10.267.498
572.472.616 158.086.630 64.423.675 882.429.660 68.638.892 1.746.051.473
325
Page 329
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Maret/March 31, 2025
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Perbedaan (gap) repricing suku
bunga antara aset
dan liabilitas keuangan/
Difference (gap)
repricing interest
rate in Financial
Assets and Liabilies (189.572.937) 7.860.782 284.129.357 242.532.913 (13.583.316) 331.366.799
*) Penyertaan saham yang tidak memiliki pengaruh signifikan/Investment in shares with no significant influence.
**) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE/
Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit for foreign
exchange proceeds of export Bank Indonesia
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi dan diklasifikasi siap untuk dijual, dana
tabarru’, dan term deposit valas DHE/
Other liabilities consist of interest payables, guarantee deposits, investment contract liabilities, co-insurance liabilities, reinsurance and classified as available
for sale, tabarru’ fund and temporary syirkah funds.
31 Desember/December 31, 2024
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Aset/Assets
Kas/Cash - - - - 29.783.642 29.783.642
Giro pada Bank Indonesia/
Current accounts with
Bank Indonesia 88.878.969 - - - - 88.878.969
Giro pada Bank lain/
Current accounts with other banks 25.582.825 - - - - 25.582.825
Penempatan pada Bank Indonesia
Dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 56.609.178 1.265.157 - - - 57.874.335
Efek-efek/Securities
Nilai wajar melalui laba rugi/
Fair value through profit or loss - - - 23.418.752 - 23.418.752
Nilai wajar melalui
Penghasilan komprehensif lain
Fair value through other
comprehensive income - - - 167.876.286 - 167.876.286
Biaya perolehan diamortisasi/
Amortized cost - - - 135.240.662 - 135.240.662
Wesel ekspor dan tagihan
Lainnya/Export bills and
other receivables 40.656.822 - - - - 40.656.822
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 16.845.690 - - - - 16.845.690
Tagihan derivatif/
Derivative receivables - - - - 1.087.048 1.087.048
326
Page 330
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Desember/December 31, 2024
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Aset (lanjutan)/Assets (continued)
Kredit yang diberikan/Loans
Mikro/Micro 722.947 58.204 67.977 574.697.000 - 575.546.128
Ritel/Retail 50.969.903 115.147.598 174.692.870 137.617.331 - 478.427.702
Korporasi/Corporate 26.533.929 48.305.207 169.505.123 - - 244.344.259
Pinjaman syariah/Sharia loans - - - 49.889.082 - 49.889.082
Piutang sewa pembiayaan/
Finance lease receivables 1.664 - - 6.431.944 - 6.433.608
Tagihan akseptasi/
Acceptance receivables 5.297.265 4.808.108 - - - 10.105.373
Penyertaan saham*)/
Investment in shares*) - - - - 1.550.814 1.550.814
Aset lain-lain**)/Other assets**) 916 - - 11.619.025 9.890.041 21.509.982
312.100.108 169.584.274 344.265.970 1.106.790.082 42.311.545 1.975.051.979
Liabilitas/Liabilities
Liabilitas segera/
Liabilities due immediately - - - - 36.821.661 36.821.661
Simpanan nasabah/
Deposits from customers
Giro/Demand deposits 258.851.644 - - 115.702.696 - 374.554.340
Tabungan/Saving deposits 182.275.410 - - 362.151.537 - 544.426.947
Deposito berjangka/
Time deposits 107.405.409 174.444.295 163.281.906 1.337.207 - 446.468.817
Simpanan dari bank lain
dan lembaga keuangan lain/
Deposits from other banks
And other financial institutions 14.598.102 79.880 1.500 - - 14.679.482
Efek-efek yang dijual dengan
janji dibeli kembali/
Securities sold under
agreement to repurchased 10.191.491 14.852.226 - - - 25.043.717
Liabilitas derivative/
Derivative payables - - - - 1.585.120 1.585.120
Liabilitas akseptasi/
Acceptance payable 5.297.265 4.808.108 - - - 10.105.373
Surat berharga yang diterbitkan/
Marketable securities issued - - - 32.502.499 - 32.502.499
Pinjaman yang diterima/
Fund borrowings 65.037.607 15.592.776 29.763.437 17.485.984 - 127.879.804
Pinjaman dan surat
berharga subordinasi/
Subordinated loans and
marketable securities - - - 491.781 - 491.781
Liabilitas lain-lain***)/
Other liabilities***) - - - 333.970 7.064.305 7.398.275
643.656.928 209.777.285 193.046.843 530.005.674 45.471.086 1.621.957.816
327
Page 331
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Management (continued)
4. Risiko Pasar di luar Trading Book (lanjutan) 4. Market Risk Outside of Trading Book
(continued)
a. Risiko Tingkat Suku Bunga (lanjutan) a. Interest Rate Risk (continued)
Tabel di bawah ini mengikhtisarkan The tables below summarise the exposure
eksposur aset dan liabilitas keuangan of financial assets and liabilities to interest
terhadap risiko tingkat suku bunga (gross) rate risks (gross) (continued):
(lanjutan):
31 Desember/December 31, 2024
Suku bunga mengambang/Floating interest rate
> 3 bulan
- 1 tahun/ Suku bunga Tidak dikenakan
< 3 bulan/ > 3 months > 1 tahun/ tetap/Fixed bunga/ Non-
Keterangan/Description < 3 months - 1 year > 1 year interest rate interest rate Jumlah/Total
Perbedaan (gap) repricing suku
bunga antara aset
dan liabilitas keuangan/
Difference (gap)
repricing interest
rate in Financial
Assets and Liabilies (331.556.820) (40.193.011) 151.219.127 576.784.408 (3.159.541) 353.094.163
*) Penyertaan saham yang tidak memiliki pengaruh signifikan/Investment in shares with no significant influence.
**) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE/
Other assets consist of interest receivables, other receivables, accrued income based on sharia principles and foreign currency term deposit for foreign
exchange proceeds of export Bank Indonesia
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi dan diklasifikasi siap untuk dijual, dana
tabarru’, dan term deposit valas DHE/
Other liabilities consist of interest payables, guarantee deposits, investment contract liabilities, co-insurance liabilities, reinsurance and classified as available
for sale, tabarru’ fund and temporary syirkah funds.
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Tabel di bawah ini menyajikan perbandingan antara The tables below represent the comparison of the
nilai tercatat dan nilai wajar dari aset dan liabilitas carrying values and fair values of financial assets and
keuangan. Nilai wajar yang diungkapkan liabilities. The fair values disclosed below are based
berdasarkan informasi relevan yang tersedia pada on relevant information available as of March 31,
tanggal-tanggal 31 Maret 2025 dan 31 Desember 2025 and December 31, 2024 are not updated to
2024 dan tidak diperbaharui untuk mencerminkan reflect changes in market conditions which have
perubahan dalam kondisi pasar yang telah terjadi occurred subsequently.
setelah tanggal tersebut.
31 Maret/March 31, 2025 31 Desember/ December 31, 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying Value Fair Value Carrying Value Fair Value
Aset Assets
Kas 32.156.096 32.156.096 29.783.642 29.783.642 Cash
Giro pada Bank Indonesia 79.512.508 79.512.508 88.878.969 88.878.969 Current account with Bank Indonesia
Giro pada bank lain 48.063.142 48.063.142 25.574.447 25.574.447 Current account with other banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia and
lembaga keuangan lain 98.543.333 98.543.333 57.873.568 57.873.568 other financial institution
Efek-efek Securities
Nilai wajar melalui laba rugi 27.153.077 27.153.077 23.418.752 23.418.752 Fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain 167.095.067 167.095.067 167.876.286 167.876.286 comprehensive income
Biaya perolehan diamortisasi 138.263.030 137.770.457 135.181.839 133.020.189 Amortized cost
Wesel ekspor dan tagihan lainnya 51.339.857 51.339.857 39.581.263 39.581.263 Export bills and other receivables
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 9.860.371 9.860.371 16.845.690 16.845.690 agreement to resell
Tagihan derivatif 806.208 806.208 1.087.048 1.087.048 Derivatives receivable
328
Page 332
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
31 Maret/March 31, 2025 31 Desember/ December 31, 2024*)
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying Value Fair Value Carrying Value Fair Value
Aset (lanjutan) Assets (continued)
Kredit yang diberikan dan
pinjaman syariah 1.286.048.831 1.203.527.475 1.267.309.250 1.185.398.044 Loans, sharia loans
Piutang sewa pembiayaan 5.856.123 5.073.956 6.268.018 3.464.637 Finance lease receivables
Tagihan akseptasi 11.961.525 11.961.525 9.783.690 9.783.690 Acceptances receivable
Penyertaan saham**) 1.544.608 1.544.608 1.550.814 1.550.814 Investment in shares*)
Aset lain-lain***) 35.409.758 35.409.758 21.509.982 21.509.982 Other assets**)
Total 1.993.613.534 1.909.817.438 1.892.523.258 1.805.647.021 Total
Liabilitas Liabilities
Liabilitas segera 57.038.960 57.038.960 36.821.661 36.821.661 Liabilities due immediately
Simpanan nasabah Deposits from customers
Giro 391.613.076 391.613.076 374.554.340 374.554.340 Demand deposits
Tabungan 543.336.892 543.336.892 544.426.947 544.426.947 Saving deposits
Deposito berjangka 486.650.136 486.650.136 446.468.817 446.468.817 Time deposits
Simpanan dari bank lain dan lembaga Deposits from other banks and
keuangan lainnya financial institutions
Giro 3.174.951 3.174.951 2.819.869 2.819.869 Demand deposits
Tabungan 9.460 9.460 6.185 6.185 Saving deposits
Deposito berjangka dan deposit on call 2.699.336 2.699.336 3.103.656 3.103.656 Time deposits and deposits on call
Inter-bank call money 4.730.050 4.730.050 8.749.772 8.749.772 Inter-bank call money
Efek-efek yang dijual dengan janji Securities sold under agreement
dibeli kembali 64.595.349 64.595.349 25.043.717 25.043.717 to repurchase
Liabilitas derivatif 1.676.120 1.676.120 1.585.120 1.585.120 Derivatives payable
Liabilitas akseptasi 12.555.616 12.555.616 10.105.373 10.105.373 Acceptances payable
Surat berharga yang diterbitkan 28.807.533 28.843.695 32.502.499 32.838.975 Marketable securites issued
Pinjaman yang diterima 138.404.611 138.404.610 127.879.804 127.879.804 Fund borrowings
Pinjaman dan surat berharga Subordinated loans and marketable
subordinasi 491.885 505.520 491.781 506.044 securities
Liabilitas lain-lain****) 10.267.498 10.267.498 7.398.275 7.398.275 Other liabilities***)
Total 1.746.051.473 1.746.101.269 1.621.957.816 1.622.308.555 Total
**)
Penyertaan saham yang tidak memiliki pengaruh signifikan. **)
Investment in shares with no significant influence.
***)
Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan ***)
Other assets consist of interest receivable, other receivable and income that will be
yang masih akan diterima dengan prinsip syariah. received under sharia principle.
****)
Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak ****)
Other liabilities consist of interest payable, guarantee deposits, invesment contract
investasi, utang koasuransi, reasuransi, liabilitas sewa, dana tabarru’ dan liabilities, co-insurance payable, re-insurance and classified ready to sell, tabarru’ fund
dana syirkah temporer. and temporary syirkah fund
Metode dan asumsi yang digunakan untuk perkiraan Methods and assumptions used to estimate fair value
nilai wajar adalah sebagai berikut: are as follows:
a) Nilai wajar aset dan liabilitas keuangan tertentu, a) The fair values of certain financial assets and
kecuali efek-efek yang diukur melalui biaya liabilities, except for securities are classified as
perolehan diamortisasi, kredit yang diberikan, amortized cost, loans, sharia loans, finance
pinjaman syariah, piutang sewa pembiayaan, lease receivables, marketable securities issued
surat berharga yang diterbitkan serta pinjaman and subordinated loans and marketable
dan surat berharga subordinasi, mendekati nilai securities approximate their carrying values due
tercatatnya karena mempunyai jangka waktu to their short-term maturities.
jatuh tempo yang singkat.
Estimasi nilai wajar terhadap aset keuangan The estimated fair values of certain financial
tertentu ditetapkan berdasarkan diskonto arus assets are determined based on discounted
kas dengan menggunakan suku bunga pasar cash flows using money market interest rates for
uang yang berlaku untuk utang dengan risiko debts with similar credit risk and remaining
kredit dan sisa jatuh tempo yang serupa. maturities.
Estimasi nilai wajar terhadap liabilitas keuangan The estimates of the fair value of certain financial
tertentu yang tidak memiliki kuotasi di pasar liabilities which are not quoted in an active
aktif ditetapkan berdasarkan diskonto arus kas market are determined based on discounted
dengan menggunakan suku bunga utang baru cash flows using interest rates of a new debt with
dengan sisa jatuh tempo yang serupa. similar remaining maturities.
329
Page 333
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Metode dan asumsi yang digunakan untuk perkiraan Methods and assumptions used to estimate fair value
nilai wajar adalah sebagai berikut (lanjutan): are as follows (continued):
b) Efek-efek b) Securities
Nilai wajar untuk efek-efek yang diukur melalui The fair values of securities classified as
biaya perolehan diamortisasi ditetapkan amortized cost are determined based on market
berdasarkan harga pasar atau harga kuotasi prices or quoted price of intermediary
perantara (broker)/pedagang efek (dealer). Jika (broker)/securities traders (dealers). If the
informasi ini tidak tersedia, nilai wajar diestimasi information is not available, the fair values are
dengan menggunakan harga pasar kuotasi efek estimated by using quoted market price of
yang memiliki karakteristik kredit, jatuh tempo securities with similar credit characteristics,
dan yield yang serupa. maturities and yields.
c) Kredit yang diberikan dan Pinjaman syariah c) Loans and sharia loans
Portofolio kredit BRI secara umum terdiri dari BRI's loan portfolio generally consists of loans
kredit yang diberikan dengan suku bunga with floating and fixed interest rates. Loans are
mengambang dan suku bunga tetap. Kredit stated at the carrying amount. The fair value of
yang diberikan dinyatakan berdasarkan jumlah loans represents the discounted value of
nilai tercatat. Nilai wajar dari kredit yang estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari received by BRI. The estimated future cash flow
perkiraan arus kas masa depan yang is discounted using market interest rate to
diharapkan akan diterima oleh BRI. Perkiraan determine the fair value.
arus kas ini didiskontokan dengan
menggunakan suku bunga pasar untuk
menentukan nilai wajar.
Portofolio pinjaman syariah secara umum Sharia loans portfolio generally has a floating
memiliki tingkat margin mengambang dan margin and short-term sharia loans has a fixed
pinjaman syariah yang diberikan dengan jangka margin.
pendek dengan tingkat margin tetap.
d) Piutang sewa pembiayaan d) Finance lease receivables
Nilai wajar dihitung berdasarkan model diskonto The fair values are calculated based on the
arus kas dengan menggunakan tingkat suku discounted cash flow models using market rates
bunga pasar untuk sisa periode jatuh tempo. for the remaining maturity period.
e) Tagihan dan liabilitas derivatif e) Derivative receivables and payables
Nilai wajar atas instrumen derivatif yang dinilai The fair values of derivatives instrument are
menggunakan teknik penilaian dengan assesed using valuation techniques that use
menggunakan komponen yang dapat diamati di components which can be observed in the
pasar terutama adalah swap suku bunga, swap market, which include primarily interest rate
mata uang dan kontrak pertukaran mata uang. swaps, currency swaps and currency exchange
Teknik penilaian yang paling banyak digunakan contracts. The most widely used valuation
meliputi model penilaian forward dan swap techniques include forward and swap valuation
yang menggunakan perhitungan nilai kini. models using present value calculation. The
Model tersebut menggabungkan berbagai models incorporate various components which
komponen yang meliputi kualitas kredit dari include the credit quality of the counterparty, spot
counterparty, nilai spot dan kontrak berjangka value and future contracts as well as interest rate
serta kurva tingkat suku bunga. curve.
330
Page 334
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Metode dan asumsi yang digunakan untuk perkiraan Methods and assumptions used to estimate fair value
nilai wajar adalah sebagai berikut (lanjutan): are as follows (continued):
f) Pinjaman yang diterima, surat berharga yang f) Fund borrowings, marketable securities issued
diterbitkan dan pinjaman dan surat berharga and subordinated loans and marketable
subordinasi securities
Nilai wajar dihitung berdasarkan model diskonto The fair values are calculated based on the
arus kas dengan menggunakan tingkat suku discounted cash flow models using market rates
bunga pasar untuk sisa periode jatuh tempo. for the remaining maturity period.
Tabel di bawah ini menyajikan instrumen keuangan The following tables present financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan BRI dan entitas anaknya untuk by BRI and its subsidiaries to determine and disclose
menentukan dan mengungkapkan nilai wajar dari the fair value of financial instruments (Note 2c):
instrumen keuangan (Catatan 2c):
31 Maret/March 31, 2025
Nilai wajar/ Level 1/ Level 2/ Level 3/
Fair value Level 1 Level 2 Level 3
Aset keuangan Financial Assets
Nilai wajar melalui laba rugi Fair value through profit or loss
Sertifikat Bank Indonesia 13.642.686 13.642.686 - - Certificate of Bank Indonesia
Reksadana 3.138.501 3.138.501 - - Mutual Fund
Obligasi Pemerintah 4.421.968 4.421.968 - - Government Bonds
Tagihan derivatif 806.208 - 806.208 - Derivative Receivables
Obligasi 884.627 884.627 - - Bonds
U.S. Treasury Bonds 3.784.199 3.784.199 - - U.S. Treasury Bonds
Lainnya 1.281.096 1.281.096 - - Others
27.959.285 27.153.077 806.208 -
Aset keuangan Financial Assets
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 108.015.840 108.015.840 - - Government Bonds
Sertifikat Bank Indonesia 21.389.082 21.389.082 - - Certificate of Bank Indonesia
Obligasi 18.094.062 18.094.062 - - Bonds
Reksadana 14.435.471 14.435.471 - - Mutual Fund
U.S. Treasury Bonds 1.625.018 1.625.018 - U.S. Treasury Bonds
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills 1.555.609 1.555.609 - - (MAS) Bills
U.S. Treasury Bills 1.152.723 1.152.723 - - U.S. Treasury Bills
Singapore Government Securities 615.158 615.158 - - Singapore Government Securities
Medium-Term Note 209.519 209.519 - - Medium-Term Note
Negotiable Certificate of Deposit - - - - Negotiable Certificate of Deposit
Lainnya 2.585 2.585 - - Others
167.095.067 167.095.067 - -
Biaya perolehan diamortisasi Amortized cost
Obligasi Pemerintah 109.201.775 109.201.775 - - Government Bonds
Tagihan Risk Participation 27.291.269 27.291.269 - - Risk Participation Receivables
Obligasi 697.589 697.589 - - Bonds
Sertifikat Rupiah Bank Indonesia 569.649 569.649 - - Ownership of Bank Indonesia
Rupiah Securities
Medium -Term Note 10.175 10.175 - - Medium-Term Note
137.770.457 137.770.457 - -
Kredit yang diberikan,
Pinjaman syariah dan Loans, Sharia loans,
Piutang sewa pembiayaan and Finance lease receivables
Kredit yang diberikan
dan pinjaman syariah 1.203.527.475 - 1.084.854.761 118.672.714 Loans and sharia loans
Piutang sewa pembiayaan 5.073.956 - 5.024.033 49.923 Finance lease receivables
1.208.601.431 - 1.089.878.794 118.722.637
Total aset keuangan 1.541.426.240 332.018.601 1.090.685.002 118.722.637 Total financial assets
331
Page 335
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The following tables present financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan BRI dan entitas anaknya untuk by BRI and its subsidiaries to determine and disclose
menentukan dan mengungkapkan nilai wajar dari the fair value of financial instruments (Note 2c)
instrumen keuangan (Catatan 2c) (lanjutan): (continued):
31 Maret/March 31, 2025
Nilai wajar/ Level 1/ Level 2/ Level 3/
Fair value Level 1 Level 2 Level 3
Liabilitas keuangan Financial liabilities
Nilai wajar melalui laba rugi Fair value through profit or loss
Liabilitas derivatif 1.676.120 - 1.676.120 - Derivative payable
Kewajiban keuangan lainnya Other financial liabilities
Surat berharga yang diterbitkan 28.843.695 28.843.695 - - Marketable securities issued
Pinjaman dan surat berharga Subordinated loans and marketables
subordinasi 505.520 505.520 - - securities
29.349.215 29.349.215 - -
Total liabilitas keuangan 31.025.335 29.349.215 1.676.120 - Total financial liabilities
31 Desember/December 31, 2024
Nilai wajar/ Level 1/ Level 2/ Level 3/
Fair value Level 1 Level 2 Level 3
Aset keuangan Financial Assets
Nilai wajar melalui laba rugi Fair value through profit or loss
Sertifikat Bank Indonesia 8.673.481 8.673.481 - - Certificate of Bank Indonesia
Reksadana 7.647.608 7.647.608 - - Mutual Fund
Obligasi Pemerintah 4.958.680 4.958.680 - - Government Bonds
Tagihan derivatif 1.087.048 - 1.087.048 - Derivative Receivables
Obligasi 495.643 495.643 - - Bonds
U.S. Treasury Bonds 48.284 48.284 - - U.S. Treasury Bonds
Lainnya 1.595.056 1.595.056 - - Others
24.505.800 23.418.752 1.087.048 -
Aset keuangan Financial Assets
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 109.804.111 109.804.111 - - Government Bonds
Sertifikat Bank Indonesia 23.232.619 23.232.619 - - Certificate of Bank Indonesia
Obligasi 14.762.479 14.762.479 - - Bonds
Reksadana 15.072.656 15.072.656 - - Mutual Fund
U.S. Treasury Bonds 1.636.119 1.636.119 - - U.S. Treasury Bonds
Monetary Authority of Singapore Monetary Authority of Singapore
(MAS) Bills 1.474.472 1.474.472 - - (MAS) Bills
U.S. Treasury Bills 1.010.772 1.010.772 - - U.S. Treasury Bills
Singapore Government Securities 586.480 586.480 - - Singapore Government Securities
Medium-Term Note 211.028 211.028 - - Medium-Term Note
Negotiable Certificate of Deposit 63.820 63.820 - - Negotiable Certificate of Deposit
Lainnya 21.730 21.730 - - Others
167.876.286 167.876.286 - -
Biaya perolehan diamortisasi Amortized cost
Obligasi Pemerintah 108.578.396 108.578.396 - - Government Bonds
Tagihan Risk Participation 23.438.242 23.438.242 - - Risk Participation Receivables
Obligasi 667.259 667.259 - - Bonds
Sertifikat Rupiah Bank Indonesia 326.118 326.118 - - Ownership of Bank Indonesia
Rupiah Securities
Medium -Term Note 10.175 10.175 - - Medium-Term Note
133.020.190 133.020.190 - -
Kredit yang diberikan,
Pinjaman syariah dan Loans, Sharia loans,
Piutang sewa pembiayaan and Finance lease receivables
Kredit yang diberikan
dan pinjaman syariah 1.185.398.044 - 1.059.313.465 126.084.579 Loans and sharia loans
Piutang sewa pembiayaan 3.464.637 - 3.450.141 14.496 Finance lease receivables
1.188.862.681 - 1.062.763.606 126.099.075
Total aset keuangan 1.514.264.957 324.315.228 1.063.850.654 126.099.075 Total financial assets
332
Page 336
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS 40. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The following tables present financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan BRI dan entitas anaknya untuk by BRI and its subsidiaries to determine and disclose
menentukan dan mengungkapkan nilai wajar dari the fair value of financial instruments (Note 2c)
instrumen keuangan (Catatan 2c) (lanjutan): (continued):
31 Desember/December 31, 2024
Nilai wajar/ Level 1/ Level 2/ Level 3/
Fair value Level 1 Level 2 Level 3
Liabilitas keuangan Financial liabilities
Nilai wajar melalui laba rugi Fair value through profit or loss
Liabilitas derivatif 1.585.120 - 1.585.120 - Derivative payable
Kewajiban keuangan lainnya Other financial liabilities
Surat berharga yang diterbitkan 32.838.975 32.838.975 - - Marketable securities issued
Pinjaman dan surat berharga Subordinated loans and marketables
subordinasi 506.044 506.044 - - securities
33.345.019 33.345.019 - -
Total liabilitas keuangan 34.930.139 33.345.019 1.585.120 - Total financial liabilities
41. SEGMEN OPERASI 41. OPERATING SEGMENT
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak: Subsidiaries are as follows:
a. Bidang Usaha a. Business Field
Bidang Usaha/
Nama Perusahaan Business Field Company Name
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Perusahaan Perbankan Konvensional/Conventional Banking (Persero) Tbk
PT Bank Raya Indonesia Tbk Perusahaan Perbankan Konvensional/Conventional Banking PT Bank Raya Indonesia Tbk
BRI Global Financial Services Co. Ltd. Perusahaan Jasa Keuangan/Financial Service BRI Global Financial Services Co. Ltd.
PT Asuransi BRI Life Perusahaan Asuransi Jiwa/Life Insurance PT Asuransi BRI Life
PT BRI Multifinance Indonesia Perusahaan Pembiayaan/Financing Company PT BRI Multifinance Indonesia
PT BRI Danareksa Sekuritas Perusahaan Sekuritas/Securities Company PT BRI Danareksa Sekuritas
PT BRI Ventura Investama Perusahaan Modal Ventura/Venture Capital Company PT BRI Ventura Investama
PT BRI Asuransi Indonesia Perusahaan Asuransi/General Insurance PT BRI Asuransi Indonesia
PT Pegadaian Perusahaan Pembiayaan/Financing Company PT Pegadaian
PT Permodalan Nasional Madani Perusahaan Pembiayaan/Financing Company PT Permodalan Nasional Madani
PT BRI Manajemen Investasi Perusahaan Investasi/ Investment Company PT BRI Manajemen Investasi
b. Segmen Operasi b. Operating Segment
Untuk kepentingan manajemen, BRI For management purposes, BRI is organized
diorganisasikan ke dalam 5 (lima) segmen into 5 (five) operating segments based on
operasional berdasarkan produk sebagai products which are as follows:
berikut:
Segmen Mikro Micro Segment
Segmen Ritel Retail Segment
Segmen Korporasi Corporate Segment
Segmen Lainnya Other Segments
Entitas Anak Subsidiaries
333
Page 337
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
b. Segmen Operasi (lanjutan) b. Operating Segment (continued)
Berikut ini adalah informasi segmen BRI dan The following is information on segments of BRI
entitas anak untuk periode tiga bulan yang and its subsidiaries as for the three-month period
berakhir pada tanggal-tanggal 31 Maret 2025 ended March 31, 2025 and December 31, 2024
dan 31 Desember 2024 berdasarkan segmen based on operating segments:
operasi:
Periode tiga bulan yang Berakhir pada Tanggal 31 Maret 2025/
For the three-month period ended March 31, 2025
Korporasi/ Lainnya/ Entitas Anak/
Keterangan Mikro/Micro Ritel/Retail Corporate Others Subsidiaries Jumlah/Total Description
Pendapatan bunga, Interest. premium. and
premi, dan emas - neto 14.463.161 7.473.800 1.999.121 3.492.161 9.903.786 37.332.029 gold income - net
Pendapatan Other operating
operasional lainnya 4.972.878 4.148.702 1.294.801 2.005.112 687.452 13.108.945 Income
Total pendapatan 19.436.039 11.622.502 3.293.922 5.497.273 10.591.238 50.440.974
Total income
Beban operasional Other operating
Lainnya (7.801.279) (5.464.106) (555.523) (983.222) (5.740.015) (20.544.145) expense
Provision for
Beban CKPN (5.091.375) (6.235.823) 327.981 (88.101) (1.187.670) (12.274.988) impairment losses
Total beban (12.892.654) (11.699.929) (227.542) (1.071.323) (6.927.685) (32.819.133) Total expenses
Pendapatan (beban)
non operasional Non operating income
- neto (99.721) (90.780) (9.967) (29.841) (9.295) (239.604) (expense) - net
Laba sebelum Income before
beban pajak 6.443.664 (168.207) 3.056.413 4.396.109 3.654.258 17.382.237 tax expense
Beban pajak (1.224.296) (226.406) (602.840) (688.867) (835.799) (3.578.208) Total expenses
Laba Bersih 5.219.368 (394.613) 2.453.573 3.707.242 2.818.459 13.804.029 Net Income
Aset segmen Segment asset
Kredit yang diberikan
- bruto 486.394.012 481.454.010 247.647.390 - 99.097.909 1.314.593.321 Loans - gross
Total aset 458.673.029 458.082.638 237.725.936 705.598.909 226.491.854 2.086.572.366 Total assets
Liabilitas segmen Segment liabilities
Total simpanan Total depostis
nasabah 378.478.824 522.079.949 512.650.408 - 8.390.923 1.421.600.105 from customers
Total liabilitas 378.478.824 522.079.949 515.772.723 216.527.520 159.516.260 1.792.375.276 Total liabilities
Periode tiga bulan yang Berakhir pada Tanggal 31 Maret 2024/
For the three-month period ended March 31, 2024
Korporasi/ Lainnya/ Entitas Anak/
Keterangan Mikro/Micro Ritel/Retail Corporate Others Subsidiaries Jumlah/Total Description
Pendapatan bunga, Interest. premium. and
premi, dan emas - neto 15.078.776 7.325.172 2.685.311 3.662.724 8.381.223 37.133.206 gold income - net
Pendapatan Other operating
operasional lainnya 5.026.520 4.517.649 682.895 895.327 880.597 12.002.989 Income
Total pendapatan 20.105.296 11.842.821 3.368.206 4.558.052 9.261.820 49.136.194
Total income
Beban operasional Other operating
Lainnya (7.131.808) (5.176.035) (533.956) (516.956) (5.030.531) (18.389.286) expense
Provision for
Beban CKPN (5.295.490) (5.628.139) 1.483.677 (57.923) (1.215.403) (10.713.278) impairment losses
Total beban (12.427.298) (10.804.174) 949.721 (574.879) (6.245.934) (29.102.564) Total expenses
Pendapatan (beban)
non operasional Non operating income
- neto (134.035) (85.620) (8.393) 114.628 4.438 (108.982) (expense) - net
Laba sebelum Income before
beban pajak 7.543.963 953.027 4.309.534 4.097.801 3.020.324 19.924.648 tax expense
Beban pajak (1.433.353) (181.076) (960.329) (755.644) (611.659) (3.942.061) Total expenses
Laba Bersih 6.110.610 771.951 3.349.205 3.342.157 2.408.665 15.982.588 Net Income
334
Page 338
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
b. Segmen Operasi (lanjutan) b. Operating Segment (continued)
Berikut ini adalah informasi segmen BRI dan The following is information on segments of BRI
entitas anak untuk periode tiga bulan yang and its subsidiaries as for the three-month period
berakhir pada tanggal-tanggal 31 Maret 2025 ended March 1, 2025 and December 31, 2024
dan 31 Desember 2024 berdasarkan segmen based on operating segments (continued):
operasi (lanjutan):
Periode tiga bulan yang Berakhir pada Tanggal 31 Maret 2024/
For the three-month period ended March 31, 2024
Mikro/ Ritel/ Korporasi/ Lainnya/ Entitas Anak/ Total/
Keterangan Micro Retail Corporate Others Subsidiaries Total Description
Aset segmen Segment asset
Kredit yang diberikan
- bruto 500.650.430 452.605.505 219.248.171 - 63.662.499 1.236.166.605 Loans - gross
Total aset 473.372.275 426.138.296 277.777.981 602.385.886 194.847.570 1.974.522.008 Total assets
Liabilitas segmen Segment liabilities
Total simpanan Total depostis
nasabah 364.163.089 511.888.349 534.313.429 - 5.848.421 1.416.213.288 from customers
Total liabilitas 364.163.089 511.888.349 549.809.326 129.151.568 135.162.827 1.690.175.159 Total liabilities
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
For the year ended as of December 31, 2024
Korporasi/ Lainnya/ Entitas Anak/
Keterangan Mikro/Micro Ritel/Retail Corporate Others Subsidiaries Jumlah/Total Description
Pendapatan bunga, Interest. premium. and
premi, dan emas - neto 59.752.035 29.572.070 5.732.667 15.492.050 35.462.045 146.010.867 gold income - net
Pendapatan Other operating
operasional lainnya 24.234.718 20.665.455 3.295.294 2.565.164 3.097.109 53.857.740 Income
Total pendapatan 83.986.753 50.237.525 9.027.961 18.057.214 38.559.154 199.868.607
Total income
Beban operasional Other operating
Lainnya (33.049.703 ) (23.789.301) (2.365.500) (1.980.212) (21.931.710) (83.116.426) expense
Provision for
Beban CKPN (21.435.233) (15.398.573) 3.616.475 77.609 (5.034.441) (38.174.163) impairment losses
Total beban (54.484.936) (39.187.874) 1.250.975 (1.902.603) (26.966.151) (121.290.589) Total expenses
Pendapatan (beban)
non operasional Non operating income
- neto (574.254) (395.266) (41.718) (41.875) 74.205 (978.908) (expense) - net
Laba sebelum Income before
beban pajak 28.927.563 10.654.385 10.237.218 16.112.736 11.667.208 77.599.110 tax expense
Beban pajak (5.496.237) (2.024.333) (2.040.088) (4.708.165) (2.686.479) (16.955.302) Total expenses
Laba Bersih 23.431.326 8.630.052 8.197.130 11.404.571 8.980.729 60.643.808 Net Income
Aset segmen Segment asset
Kredit yang diberikan
- bruto 491.220.118 470.387.225 244.344.259 - 92.366.487 1.298.318.089 Loans - gross
Total aset 463.799.448 448.188.061 283.136.349 571.455.124 213.536.988 1.980.115.970 Total assets
Liabilitas segmen Segment liabilities
Total simpanan Total depostis
nasabah 382.926.442 509.274.340 465.246.630 - 8.002.692 1.365.450.104 from customers
Total liabilitas 382.926.442 509.274.340 480.589.371 147.634.227 149.370.020 1.669.794.400 Total liabilities
335
Page 339
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
c. Segmen Geografis c. Geographical Segment
Berikut ini adalah informasi segmen BRI dan The following are information on the
entitas anak berdasarkan segmen geografis: geographical segment of BRI and its
subsidiaries:
Total Pendapatan/Total Income
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
Keterangan 2025 2024 Description
Indonesia 49.947.853 48.918.783 Indonesia
Amerika Serikat 145.225 65.661 United States of America
Singapura 261.410 78.817 Singapore
Timor-Leste 52.666 46.699 Timor-Leste
Hong Kong 10.287 6.711 Hong Kong
Taiwan 23.533 19.523 Taiwan
Total 50.440.974 49.136.194 Total
Laba sebelum beban pajak/
Income before tax expense
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
Keterangan 2025 2024 Description
Indonesia 17.134.911 19.784.456 Indonesia
Amerika Serikat 71.076 35.348 United States of America
Singapura 122.828 55.400 Singapore
Timor-Leste 37.050 35.973 Timor-Leste
Hong Kong 4.475 1.789 Hong Kong
Taiwan 11.897 11.682 Taiwan
Total 17.382.237 19.924.648 Total
Total Aset/Total Assets
31 Maret 2025/ 31 Desember 2024/
Keterangan March 31, 2025 December 31, 2024 Description
Indonesia 1.969.765.971 1.898.027.423 Indonesia
Amerika Serikat 54.288.522 36.194.629 United States of America
Singapura 51.024.230 36.128.669 Singapore
Timor-Leste 6.214.139 6.411.050 Timor-Leste
Hong Kong 50.493 42.145 Hong Kong
Taiwan 5.229.011 3.312.054 Taiwan
Total 2.086.572.366 1.980.115.970 Total
336
Page 340
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Berikut adalah informasi keuangan tertentu untuk Information concerning the segments of BRI and
BRI dan entitas anak (lanjutan): Subsidiaries are as follows (continued):
c. Segmen Geografis (lanjutan) c. Geographical Segment (continued)
Berikut ini adalah informasi segmen BRI dan The following are information on the
entitas anak berdasarkan segmen geografis geographical segment of BRI and its subsidiaries
(lanjutan): (continued):
Total Liabilitas/Total Liabilities
31 Maret 2025/ 31 Desember 2024/
Keterangan March 31, 2025 December 31, 2024 Description
Indonesia 1.677.360.499 1.589.177.976 Indonesia
Amerika Serikat 53.965.785 36.070.765 United States of America
Singapura 50.621.691 35.828.251 Singapore
Timor-Leste 5.765.050 5.953.655 Timor-Leste
Hong Kong 18.009 13.893 Hong Kong
Taiwan 4.644.242 2.749.860 Taiwan
Total 1.792.375.276 1.669.794.400 Total
42. PROGRAM BAGI PEKERJA 42. EMPLOYEES PROGRAM
Cadangan atas program imbalan kerja bagi pekerja Provisions for employee benefit plans consist of:
terdiri atas:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Program cuti besar 3.828.970 3.839.231 Grand leaves
Program pemutusan hubungan kerja 4.122.040 4.022.400 Work separation scheme
Program penghargaan tanda jasa 3.065.971 2.867.342 Gratuity services program
Program pensiun imbalan pasti 1.792.786 1.070.315 Defined Benefit Pension Plan
Program kesehatan pasca kerja BPJS 872.667 809.080 Post-employment BPJS health program
Program masa persiapan pensiun 21.558 21.627 Pension preparation program
Total (Catatan 27) 13.703.992 12.629.995 Total (Note 27)
Penilaian aktuaria atas program imbalan kerja Actuarial assessment of the respective employee
masing-masing pada tanggal-tanggal 31 Maret 2025 benefit plans as of March 31, 2025 and December 31,
dan 31 Desember 2024 dilakukan oleh aktuaris 2024 performed by independent actuaries as follows:
independen sebagai berikut:
Tanggal Laporan/ Reporting Date
Aktuaris Independen/ 31 Maret 2025/ 31 Desember 2024/
Entitas Independent Actuarial March 31, 2025 December 31, 2024 Entity
Entitas induk KKA Enny Diah Awal 9 Apr/Apr 9, 2025 21 Jan/Jan 21, 2025 Parent entity
Entitas anak Subsidiaries
PT Bank Raya Indonesia Tbk KKA Enny Diah Awal 24 Mar/Mar 24, 2025 30 Des/Dec 30, 2024 PT Bank Raya Indonesia Tbk
PT Asuransi BRI Life KKA Riana & Rekan 10 Apr/Apr 10, 2025 14 Jan/Jan 14, 2025 PT Asuransi BRI Life
PT BRI Multifinance Indonesia KKA Enny Diah Awal 24 Mar/Mar 24, 2025 30 Des/Dec 30, 2024 PT BRI Multifinance Indonesia
PT BRI Danareksa Sekuritas KKA Enny Diah Awal 27 Mar/Mar 27, 2025 30 Des/Dec 30, 2024 PT BRI Danareksa Sekuritas
PT BRI Ventura Investama KKA Enny Diah Awal 20 Mar/Mar 20, 2025 23 Des/Dec 23, 2024 PT BRI Ventura Investama
PT BRI Asuransi Indonesia KKA Steven & Mourits 3 Apr/Apr 3, 2025 3 Jan/Jan 3, 2025 PT BRI Asuransi Indonesia
PT Pegadaian KKA Agus Susanto 8 Apr/Apr 8, 2025 9 Jan/Jan 9, 2025 PT Pegadaian
PT Permodalan Nasional Madani KKA Riana & Rekan 8 Apr/Apr 8, 2025 3 Jan/Jan 3, 2024 PT Permodalan Nasional Madani
PT BRI Manajemen Investasi KKA Enny Diah Awal 27 Mar/Mar 27, 2025 30 Des/Dec 30, 2024 PT BRI Manajemen Investasi
337
Page 341
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
a. Program Pensiun Imbalan Pasti (lanjutan) a. Defined Benefit Pension Plan (continued)
Efektif tanggal 1 Januari 2007, semua pekerja Effective on January 1, 2007, all newly appointed
yang baru diangkat sebagai pekerja tetap tidak permanent employees are not included in this
diikutsertakan dalam program ini dan hak atas program and the right for pension benefits is
manfaat pensiun diberikan berdasarkan given based on the established requirements
persyaratan yang ditetapkan dalam peraturan stated in the regulations by considering the
dengan memperhatikan faktor penghargaan annual gratuity factor over the working period
per tahun masa kerja dan penghasilan dana and income on the pension fund. BRI’s pension
pensiun. Program dana pensiun BRI dikelola plan is managed by Dana Pensiun BRI (DPBRI).
oleh Dana Pensiun BRI (DPBRI). Sesuai According to the provisions stipulated in BRI
ketentuan yang diatur dalam Surat Keputusan Board of Directors’ Decree, BRI employee’s
Direksi BRI, kontribusi pekerja BRI untuk iuran contribution for pension contribution amounted
pensiun adalah sebesar 7% dari penghasilan to 7% of the employee’s pension-based salary
dasar pensiun pekerja dan atas sisa jumlah and for the remaining amount required to be
yang perlu didanakan kepada DPBRI funded by DPBRI represents the contribution by
merupakan kontribusi BRI, dimana kontribusi BRI, which is the BRI’s contribution is amounted
BRI sejak tanggal 1 Agustus 2024 adalah to 44.68% of pension-based salary since August
sebesar 44,68% dari penghasilan dasar 1, 2024.
pensiun.
Efektif tanggal 1 Januari 2007, semua pekerja Effective January 1, 2007, all newly appointed
yang baru diangkat sebagai pekerja tetap tidak permanent employees are not included in this
diikutsertakan dalam program ini dan hak atas program and the right to pension benefits is
manfaat pensiun diberikan berdasarkan given based on the requirements stipulated in
persyaratan yang ditetapkan dalam peraturan the regulations taking into account the award
dengan memperhatikan faktor penghargaan factor per year of service and pension fund
per tahun masa kerja dan penghasilan dana income. The Pegadaian pension fund program is
pensiun. Program dana pensiun Pegadaian managed by the Pegadaian Pension Fund.
dikelola oleh Dana Pensiun Pegadaian. Pegadaian Board of Directors' decision,
Keputusan Direksi Pegadaian, Kontribusi Pegadaian employee’s contribution to pension
Pekerja Pegadaian untuk iuran pensiun adalah contributions amounted to 6.50% of the
sebesar 6,50% dari penghasilan dasar pensiun employee's basic pension salaries and the
pekerja dan atas jumlah yang perlu didanakan amount that needs to be funded by Pegadaian
kepada Dana Pensiun Pegadaian merupakan Pension Fund is Pegadaian's contribution, where
kontribusi Pegadaian, dimana kontribusi Pegadaian's contribution since December 29,
Pegadaian sejak tanggal 29 Desember 2020 2020 is 16% of basic pension salaries.
adalah sebesar 16% dari penghasilan dasar
pensiun.
338
Page 342
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
a. Program Pensiun Imbalan Pasti (lanjutan) a. Defined Benefit Pension Plan (continued)
Penilaian aktuaria atas beban pensiun BRI The actuarial calculation of BRI’s pension costs
masing-masing pada tanggal 31 Maret 2025 as of March 31, 2025 and December 31, 2024
dan 31 Desember 2024 telah sesuai dengan which was prepared in accordance with SFAS
PSAK No. 219 dengan menggunakan metode No. 219 using the Projected Unit Credit method
Projected Unit Credit serta mempertimbangkan and considering the following assumptions:
asumsi-asumsi sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Entitas induk Parent entity
Tingkat diskonto 7,10% 7,10% Discount rate
Tingkat kenaikan penghasilan Basic pension salary
dasar pensiun sesuai tabel PhDP/ sesuai tabel PhDP/ growth rate
according to the according to the
PhDP table PhDP table
Tingkat kenaikan imbalan
pensiun 4,00 4,00 Pension benefit growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
from TMI 2019 from TMI 2019
Usia pensiun normal 56 Tahun/ Years 56 Tahun/ Years Normal retirement age
Entitas anak Subsidiary
Tingkat diskonto 6,30 - 6,70% 6,80 - 7,10% Discount rate
Tingkat kenaikan penghasilan Basic pension salary
dasar pensiun 5,00 5,00% growth rate
Tingkat kematian GAM 1971 GAM 1971 Mortality rate
Tingkat cacat jasmaniah 0,01% dari 0,01% dari Disability rate
tingkat kematian/ tingkat kematian/
form mortality form mortality
Usia pensiun normal 56 Tahun/ Years 56 Tahun/ Years Normal retirement age
Aset DPBRI terutama terdiri dari tabungan, The assets of DPBRI mainly consist of saving
deposito, efek-efek, unit penyertaan reksadana, deposits, time deposits, securities, mutual fund
efek beragunan aset dan investasi jangka units, securities with collateral assets and long-
panjang berupa saham dan properti. term investments in the form of shares of stocks
and property.
Mutasi atas nilai wajar aset program masing- Movements in fair value of defined benefit
masing pada tanggal 31 Maret 2025 dan 31 pension liabilities as of March 31, 2025 and
Desember 2024 adalah sebagai berikut: December 31, 2024 are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar aset program awal tahun 26.359.432 26.049.551 Fair value of program assets - beginning
Hasil pengembangan riil (174.696) 1.519.969 Real development result
Pembayaran iuran-iuran Contributions paid -
pemberi kerja (Catatan 44) 87.608 369.903 employer (Note 44)
Pembayaran iuran-iuran Contributions paid -
peserta program 13.193 54.075 participants
Rugi aktuaria pada aset (37.307) (65.827) Actuarial loss of asset
Pembayaran imbalan kerja (392.758) (1.568.239) Benefit Paid
Total aset program 25.855.472 26.359.432 Total program assets
339
Page 343
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
a. Program Pensiun Imbalan Pasti (lanjutan) a. Defined Benefit Pension Plan (continued)
Mutasi atas kewajiban program pensiun Movements in defined benefit pension liabilities
imbalan pasti masing-masing pada tanggal as of March 31, 2025 and December 31, 2024
31 Maret 2025 dan 31 Desember 2024 adalah and are as follows:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal 1.070.315 2.367.561 Beginning balance
Beban pensiun imbalan pasti - neto Defined benefit pension expense – net
(Catatan 35) 100.357 508.594 (Note 35)
Pembayaran iuran tahun berjalan Contributions paid - current year
(Catatan 44) (87.608) (368.903) (Note 44)
Pembayaran imbalan - (102) Compensation payment
Pengukuran kembali liabilitas (aset) Remeasurement of liabilities (assets)
pensiun imbalan pasti - neto 709.722 (1.436.835) for defined pension benefit - net
Saldo akhir (Catatan 27) 1.792.786 1.070.315 Ending balance (Note 27)
Pengukuran kembali atas liabilitas (aset) Remeasurement of liabilities (assets) for defined
pensiun imbalan pasti masing-masing pada benefit pension as of March 31, 2025 and
tanggal 31 Maret 2025 dan 31 Desember 2024 December 31, 2024 are as follows:
adalah sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal 2.396.805 3.833.640 Beginning balance
(Keuntungan)/kerugian aktuaria 34.958 (1.693.164) Actuarial (gain)/loss
Imbal hasil atas aset program 674.764 256.329 Yields on program assets
Jumlah pengukuran kembali Remeasurement of (assets)
atas aset imbalan pasti - neto 3.106.527 2.396.805 for defined pension benefit - net
Beban pensiun imbalan pasti untuk periode tiga Pension benefit expense calculation for the three-
bulan yang berakhir pada tanggal-tanggal month period ended March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 December 31, 2024, respectively, in accordance
berdasarkan perhitungan aktuaris adalah with the actuarial calculation is as follows:
sebagai berikut:
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024
Biaya jasa kini 95.892 107.938 Current service cost
Iuran peserta program (13.193) (14.055) Contributions paid - participants
Beban bunga - neto 17.658 30.190 Interest expense - net
Biaya jasa lalu - 1.259 Past service cost
Keuntungan aktuaria - - Actuarial gain
(Pendapatan)/beban pensiun Defined benefit pension (income)/
imbalan pasti (Catatan 35) 100.357 125.332 expense (Note 35)
340
Page 344
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
b. Program Tunjangan Hari Tua b. Retirement Benefits Plan
Pekerja BRI juga memperoleh manfaat dari BRI’s employees are also given retirement
pemberian Tunjangan Hari Tua (THT) sesuai benefits (THT) in accordance with the provisions
ketentuan yang diatur dalam Surat Keputusan stipulated in the Decree of the Board of Directors
Direksi BRI. Program THT dikelola oleh of BRI. BRI’s retirement benefits plan is
Yayasan Kesejahteraan Pekerja BRI. managed by BRI Employee Welfare Foundation.
Iuran THT terdiri dari iuran beban pekerja dan Retirement benefits contributions consist of
iuran beban BRI sesuai ketentuan yang diatur contributions from the employees and BRI in
dalam Surat Keputusan Direksi BRI. accordance with the provisions stipulated in the
Decree of BRI’s Board of Directors.
Berdasarkan perhitungan penilaian aktuaria Based on the actuarial calculation of BRI’s
atas THT masing-masing pada tanggal retirement benefits as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 telah December 31, 2024 it was prepared in
sesuai dengan PSAK No. 219 dengan accordance with SFAS No. 219 using the
menggunakan metode Projected Unit Credit Projected Unit Credit method and considering
serta mempertimbangkan asumsi-asumsi the following assumptions:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Tingkat diskonto 7,10% 7,10% Discount Rate
Tingkat kenaikan penghasilan 7,50 7,50 Salary growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality Rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability Rate
from TMI from TMI
2019 2019
Status THT sesuai dengan penilaian aktuaria The status of the Retirement Benefits as of
masing-masing pada tanggal 31 Maret 2025 March 31, 2025 and December 31, 2024 in
dan 31 Desember 2024 adalah sebagai berikut: accordance with the actuarial calculation are as
follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar aset 6.580.837 6.643.982 Fair value of assets
Nilai kini liabilitas THT (3.234.770) (3.159.461) Present value of retirement benefits liabilities
Surplus 3.346.067 3.484.521 Surplus
Mutasi atas liabilitas THT masing-masing pada Movements of the Retirement Benefits liabilities
tanggal 31 Maret 2025 dan 31 Desember 2024 as of March 31, 2025 and December 31, 2024
adalah sebagai berikut: are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal - - Beginning balance
Beban THT 40.315 269.751 Retirement benefits expense
Pengukuran kembali liabilitas THT Remeasurement of retirement benefits
- neto (1.166) (94.694) liabilities - net
Pembayaran iuran tahun berjalan Contribution paid in current year
(Catatan 44) (39.149) (175.057) (Note 44)
Saldo akhir liabilitas - - Ending Balance of liability
341
Page 345
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
b. Program Tunjangan Hari Tua (lanjutan) b. Retirement Benefits Plan (continued)
Pengukuran kembali atas liabilitas THT masing- Remeasurement of the Retirement Benefits
masing pada tanggal 31 Maret 2025 dan 31 liabilities as of March 31, 2025 and December
Desember 2024 adalah sebagai berikut: 31, 2024 are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal (988.524) (893.830) Beginning balance
(Keuntungan)/kerugian aktuaria 17.959 (1.030.337) Actuarial (gain)loss
Imbal hasil atas liabilitas (aset) Yields on program liabilities
program 181.179 (65.295) (assets)
Perubahan atas dampak atas Changes on impact of assets other
aset di luar bunga - neto (200.304) 1.000.938 than interest - net
Jumlah pengukuran kembali atas Remeasurement of retirement benefits
liabilitas THT - neto (989.690) (988.524) liabilities - net
Perhitungan beban THT untuk periode tiga Retirement benefits expense calculation for the
bulan yang berakhir pada tanggal-tanggal 31 three-month period ended as March 31, 2025
Maret 2025 dan 31 Desember 2024 sesuai and December 31, 2024 respectively, in
dengan perhitungan aktuaris adalah sebagai accordance with the actuarial calculation is as
berikut: follows:
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024
Biaya jasa kini 59.505 75.613 Current service cost
Iuran peserta program (18.676) (17.119) Contributions paid - participants
Beban bunga - neto (514) (664) Interest expense - net
Biaya jasa lalu - - Past service cost
Beban THT (Catatan 35) 40.315 57.830 Retirement benefits expense
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024,
Desember 2024, BRI tidak mengakui adanya BRI does not recognize the existence of prepaid
THT dibayar di muka dan manfaat THT karena of retirement benefits plan and benefits of
manajemen BRI tidak memiliki keuntungan retirement benefits plan because management
(benefit) atas aset tersebut dan BRI tidak of BRI does not have the benefit over the assets
memiliki rencana untuk mengurangi and BRI has no plans to reduce its contribution
kontribusinya di masa depan. in the future.
c. Program Pensiun Iuran Pasti c. Defined Contribution Pension Plan
(i) BRI (entitas induk) (i) BRI (parent entity)
Pekerja BRI juga diikutsertakan dalam The employees of BRI are also included in
program pensiun iuran pasti sesuai dengan the defined contribution pension plan in
Keputusan Direksi BRI yang berlaku efektif accordance with BRI Board of Directors’
sejak bulan Oktober 2000. Kontribusi BRI decree which was effective since October
pada program ini yang dilaporkan dalam 2000. BRI’s contributions to this plan which
laporan laba rugi dan penghasilan are reported in the consolidated statement
komprehensif lain konsolidasian sebesar of profit or loss and other comprehensive
Rp140.397 dan Rp562.978 masing-masing income amounted to Rp140,397 and
untuk periode tiga bulan yang berakhir Rp562,978 for the three-month period
tanggal 31 Maret 2025 dan 31 Desember ended March 31, 2025 and December 31,
2024 (Catatan 35). Pengelolaan program 2024 respectively (Note 35). Defined
pensiun iuran pasti dilakukan oleh DPBRI. contribution pension plan is managed by
DPBRI.
342
Page 346
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
c. Program Pensiun Iuran Pasti (lanjutan) c. Defined Contribution Pension Plan (continued)
(ii) Bank Raya (entitas anak) (ii) Bank Raya (Subsidiary)
Bank Raya Indonesia menyelenggarakan Bank Raya Indonesia conducted defined
program pensiun iuran pasti untuk seluruh contribution pension plans for all of its
pekerja tetapnya yang dikelola oleh Dana permanent employees which is managed by
Pensiun Lembaga Keuangan (DPLK) Dana Pensiun Lembaga Keuangan
PT Bank Rakyat Indonesia (Persero) Tbk. (Financial Institutions Pension Fund)
Jumlah kontribusi Bank Raya untuk dana PT Bank Rakyat Indonesia (Persero) Tbk.
pensiun adalah sebesar 84,97% dari iuran Bank Raya Indonesia’s total contribution for
yang sudah ditetapkan berdasarkan tingkat the pension funds amounted to 84.97% of
dari masing-masing pekerja yang the contributions that have been determined
dilaporkan dalam laporan laba rugi dan based on the level of each employee which
penghasilan komprehensif lain are reported in the consolidated statement
konsolidasian sebesar Rp288 dan Rp1.109 of profit or loss and other comprehensive
masing-masing untuk periode tiga bulan income amounting to Rp288 and Rp1,109
yang berakhir pada tanggal 31 Maret 2025 for the three-month period ended as March
dan 31 Desember 2024 (Catatan 35). 31, 2025 and December 31, 2024
respectively (Note 35).
d. Program Pemutusan Hubungan Kerja (PHK) c. Work Separation Scheme
Perhitungan PHK dilakukan dengan The calculation of Work Separation Scheme is
menggunakan asumsi-asumsi penilaian carried out using the assumptions of actuarial
aktuaria atas kewajiban perseroan yang assessment of the company's obligations related
berkaitan dengan cadangan penyisihan untuk to the allowance reserve for the determination of
penetapan uang pesangon. Uang penghargaan severance pay. Award money for merit and
tanda jasa dan ganti kerugian sesuai dengan indemnity are in accordance with the applicable
Peraturan yang berlaku untuk masing-masing Regulations. As of March 31, 2025 and
pada tanggal 31 Maret 2025 dan 31 Desember December 31, 2024 using the Projected Unit
2024 dengan menggunakan metode Projected Credit method and considering the following
Unit Credit serta mempertimbangkan asumsi- assumptions:
asumsi sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Entitas induk Parent Entity
Tingkat diskonto 7,10% 7,10% Discount Rate
Tingkat kenaikan penghasilan 7,50% 7,50% Salary growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality Rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability Rate
from TMI from TMI
2019 2019
Entitas anak Subsidiaries
Tingkat diskonto 6,80 - 7,25% 6,80 - 7,15% Discount Rate
Tingkat kenaikan penghasilan 6,00 – 10,00 6,00 - 10,00 Salary growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality Rate
GAM 1971 GAM 1971
Tingkat cacat jasmaniah 0,01 - 10,00% dari 0,01 - 10,00% dari Disability Rate
tingkat kematian/ tingkat kematian/
from mortality from mortality
343
Page 347
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
d. Program Pemutusan Hubungan Kerja (PHK) c. Work Separation Scheme (continued)
(lanjutan)
Mutasi atas liabilitas (aset) program PHK Movements in the work separation scheme
masing-masing pada tanggal 31 Maret 2025 liabilities (assets) as of March 31, 2025 and
dan 31 Desember 2024 adalah sebagai berikut: December 31, 2024 are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal 4.022.400 3.527.486 Beginning balance
Beban PHK (Catatan 35) 232.895 868.075 Work separation scheme expense (Note 35)
Pembayaran manfaat aktual (29.088) (219.184) Actual benefits paid
Pengukuran kembali liabilitas Remeasurement on liabilities (assets)
PHK - neto (32.370) (154.202) for work separation - net
Biaya terminasi (7) (183) Termination cost
Dampak batas aset - (39) Asset ceilling effect
Kontribusi perusahaan (71.790) 447 Contributions - entity
Saldo akhir (Catatan 27) 4.122.040 4.022.400 Ending Balance (Note 27)
Pengukuran kembali atas (aset) program PHK Remeasurement of liabilities (assets) for defined
masing-masing pada tanggal 31 Maret 2025 Work Separation Scheme as of March 31, 2025
dan 31 Desember 2024 adalah sebagai berikut: and December 31, 2024 are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal (222.681) (68.479) Beginning balance
Kerugian aktuaria (32.370) (154.202) Actuarial gain
Jumlah pengukuran kembali atas Remeasurement on liabilities (assets)
liabilitas PHK - neto (255.051) (222.681) for work separation - net
Perhitungan beban program PHK untuk periode Work Separation Scheme expense calculation
tiga bulan yang berakhir pada tanggal-tanggal for the three-month period ended March 31,
31 Maret 2025 dan 31 Desember 2024 sesuai 2025 and December 31, 2024 in accordance with
dengan perhitungan aktuaria adalah sebagai the actuarial calculation are as follows:
berikut:
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31
2025 2024
Biaya jasa kini 160.820 145.667 Current service cost
Beban bunga 69.216 60.590 Interest expense
Biaya pesangon - - Severance cost
Biaya jasa lalu 2.919 7 Past service cost
Pembayaran biaya terminasi 7 - Payment of termination fee
Kerugian aktuaria (67) - Actuarial loss
Work separation scheme expense
Beban PHK (Catatan 35) 232.895 206.254 (Note 35)
344
Page 348
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
e. Program Masa Persiapan Pensiun (MPP) e. Defined Benefit Pension Plan
Perhitungan aktuaria (PT Pegadaian) atas The actuarial calculation of (PT Pegadaian)
masa persiapan pensiun (MPP) masing-masing defined pension plan as of March 31, 2025 and
pada tanggal-tanggal 31 Maret 2025 dan 31 December 31, 2024 which was prepared in
Desember 2024 telah sesuai dengan PSAK No. accordance with SFAS No. 219 using the
219 dengan menggunakan metode Projected Projected Unit Credit and considering the
Unit Credit serta mempertimbangkan asumsi- following assumptions:
asumsi sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Tingkat diskonto 7,10% 7,10% Discount rate
Tingkat kenaikan penghasilan 7,00% 7,00% Salary growth rate
Tingkat kematian GAM 1971 GAM 1971 Mortality rate
Tingkat cacat jasmaniah 0,01% dari TMI 0,01% dari TMI Disability rate
tingkat kematian/ tingkat kematian/
from TMI mortality from TMI mortality
Usia pensiun normal 56 Tahun/ Years 56 Tahun/ Years Normal retirement age
Mutasi atas liabilitas (aset) program masa Movements in liabilities (assets) program
persiapan pensiun masing-masing pada defined benefit pension plan as of March 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2025 and December 31, 2024 are as follows:
adalah sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal 21.627 20.983 Beginning balance
Beban MPP (Catatan 35) 707 2.749 Defined benefit pension expense (Note 35)
Pembayaran imbalan (3.434) (18.632) Contributions paid - current period
Pengukuran kembali liabilitas Remeasurement of liabilities
MPP - neto 2.658 16.527 for defined pension benefit - net
Saldo akhir (Catatan 27) 21.558 21.627 Ending Balance (Note 27)
Perhitungan beban program Masa Persiapan Pension benefit expense calculation for the
Pensiun untuk periode tiga bulan yang berakhir three-month period ended March 31, 2025 and
pada tanggal-tanggal 31 Maret 2025 dan December 31, 2024, respectively, in accordance
31 Desember 2024 sesuai dengan perhitungan with the actuarial calculation is as follows:
aktuaria adalah sebagai berikut:
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31
2025 2024
Biaya jasa kini 333 350 Current service cost
Beban bunga 374 358 Interest expense
Defined benefit pension expense
Beban MPP (Catatan 35) 707 708 (Note 35)
345
Page 349
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits
Pekerja BRI dan entitas anak juga memiliki BRI employees also have long-term employee
imbalan kerja jangka panjang, seperti benefits, such as gratuity for services, grand
penghargaan tanda jasa, cuti besar, program leaves, post employment BPJS health program
kesehatan pasca kerja BPJS, dan program and other benefit program of additional benefit
manfaat lain dana manfaat tambahan. fund.
(i) Cadangan penghargaan tanda jasa dan (i) Allowance for gratuity services and grand
cuti besar leaves
Perhitungan aktuaria atas penghargaan The actuarial calculation on gratuity services
tanda jasa dan cuti besar masing-masing and grand leaves as of March 31, 2025 and
pada tanggal-tanggal 31 Maret 2025 dan December 31, 2024 which was prepared in
31 Desember 2024 telah sesuai dengan accordance with SFAS No. 219 using the
PSAK No. 219 dengan menggunakan Projected Unit Credit method and
metode Projected Unit Credit serta considering the following assumptions:
mempertimbangkan asumsi-asumsi
sebagai berikut:
31 Maret/March 31, 2025
Cadangan Penghargaan
Tanda Jasa/ Allowance for Cuti Besar/
Gratuity services Grand Leaves
Entitas induk Parent Entity
Tingkat diskonto 7,10% 7,00% Discount rate
Tingkat kenaikan penghasilan 7,50% 7,50% Salary growth rate
Tingkat kenaikan harga emas 10,00% -% Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI from TMI
2019 2019
Entitas anak Subsidiaries
Tingkat diskonto 7,00 - 7,15% 6,40 - 7,20% Discount rate
Tingkat kenaikan penghasilan 7,00 - 10,00 7,00 - 10,00 Salary growth rate
Tingkat kenaikan harga emas 10,00 -% Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI From TMI
2019 2019
31 Desember/December 31, 2024
Cadangan Penghargaan
Tanda Jasa/ Allowance for Cuti Besar/
Gratuity services Grand Leaves
Entitas induk Parent Entity
Tingkat diskonto 7,10% 7,10% Discount rate
Tingkat kenaikan penghasilan 7,50% 7,50% Salary growth rate
Tingkat kenaikan harga emas 10,00% - Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI from TMI
2019 2019
346
Page 350
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(i) Cadangan penghargaan tanda jasa dan (i) Allowance for gratuity services and grand
cuti besar (lanjutan) leaves (continued)
Perhitungan aktuaria atas penghargaan The actuarial calculation on gratuity services
tanda jasa dan cuti besar masing-masing and grand leaves as of March 31, 2025 and
pada tanggal-tanggal 31 Maret 2025 dan December 31, 2024 which was prepared in
31 Desember 2024 telah sesuai dengan accordance with SFAS No. 219 using the
PSAK No. 219 dengan menggunakan Projected Unit Credit method and
metode Projected Unit Credit serta considering the following assumptions
mempertimbangkan asumsi-asumsi (continued):
sebagai berikut (lanjutan):
31 Desember/December 31, 2024
Cadangan Penghargaan
Tanda Jasa/ Allowance for Cuti Besar/
Gratuity services Grand Leaves
Entitas anak Subsidiaries
Tingkat diskonto 7,00 - 7,15% 6,70 - 7,10% Discount rate
Tingkat kenaikan penghasilan 7,00 - 10,00% 7,00 - 10,00 Salary growth rate
Tingkat kenaikan harga emas 10,00% 10,00 Gold price growth rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI/ 10,00% dari TMI/ Disability rate
From TMI From TMI
2019 2019
Mutasi untuk imbalan kerja jangka panjang Movements in the other long-term employee
lainnya masing-masing pada tanggal benefits as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 December 31, 2024 are as follows:
adalah sebagai berikut:
31 Maret/March 31, 2025
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity services Grand Leaves
Saldo awal liabilitas 2.867.342 3.839.231 Beginning balance of liabilities
Beban (Catatan 35) 197.120 163.824 Expense (Note 35)
Pembayaran manfaat aktual 38 (174.085) Actual benefit paid
Rugi aktuaria pada kewajiban 1.471 - Actual loss on liabilities
Liabilitas Imbalan Kerja Liabilities for Employee
(Catatan 27) 3.065.971 3.828.970 Benefits (Note 27)
31 Desember/December 31, 2024
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity services Grand Leaves
Saldo awal liabilitas 2.492.175 3.679.294 Beginning balance of liabilities
Beban (Catatan 35) 446.513 489.623 Expense (Note 35)
Pembayaran manfaat aktual (99.285) (329.686) Actual benefit paid
Rugi aktuaria pada kewajiban 27.939 - Actual loss on liabilities
Liabilitas Imbalan Kerja Liabilities for Employee
(Catatan 27) 2.867.342 3.839.231 Benefits (Note 27)
347
Page 351
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(i) Cadangan penghargaan tanda jasa dan (i) Allowance for gratuity services and grand
cuti besar (lanjutan) leaves (continued)
Beban imbalan kerja jangka panjang The other long-term employee benefits
lainnya untuk periode tiga bulan yang expense calculation for the three-month
berakhir pada tanggal-tanggal 31 Maret period ended March 31, 2025 and 2024 in
2025 dan 2024 berdasarkan perhitungan accordance with the acturarial calculation
aktuaria adalah sebagai berikut: are as follows:
Periode tiga bulan yang berakhir
pada tanggal 31 Maret 2025/ For the
three-month period ended March 31, 2025
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity services Grand Leaves
Biaya jasa kini 61.605 106.874 Current service cost
Beban bunga 50.773 67.258 Interest Expense
Biaya jasa lalu 9 124 Past service cost
Beban pesangon - - Severance expense
Keuntungan aktuaria yang diakui 84.733 (10.432) Recognized actuarial gain
Beban program bagi Employees program
pekerja (Catatan 35) 197.120 163.824 expense (Note 35)
Periode tiga bulan yang berakhir
pada tanggal 31 Maret 2024/ For the
three-month period ended March 31, 2024
Cadangan Penghargaan
Tanda Jasa/Allowance for Cuti Besar/
Gratuity services Grand Leaves
Biaya jasa kini 52.669 105.609 Current service cost
Beban bunga 41.428 59.344 Interest Expense
Biaya jasa lalu 7 103 Past service cost
Beban pesangon - - Severance expense
Keuntungan aktuaria yang diakui (28.798) 34.304 Recognized actuarial gain
Beban program bagi Employees program
pekerja (Catatan 35) 65.306 199.387 expense (Note 35)
348
Page 352
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(ii) Program Kesehatan Pasca Kerja BPJS (ii) Post Employment BPJS Health Program
Perhitungan aktuaria atas program The actuarial calculation on Post
kesehatan pasca kerja BPJS masing- Employment BPJS Health Program as of
masing pada tanggal 31 Maret 2025 dan March 31, 2025 and December 31, 2024
31 Desember 2024 telah sesuai dengan which was prepared in accordance with
PSAK No. 219 dengan menggunakan SFAS No. 219 using the Projected Unit
metode Projected Unit Credit serta Credit method and considering the
mempertimbangkan asumsi-asumsi following assumptions (parent entity):
(entitas induk) sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Tingkat diskonto 7,10% 7,10% Discount rate
Tingkat kenaikan iuran Rate of Increase BPJS
BPJS 4,88 4,88 Health Premiums
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI 2019 10,00% dari TMI 2019 Disability rate
Status program kesehatan pasca kerja Post Employment BPJS Health Program
BPJS sesuai dengan penilaian aktuaris status in accordance with the actuarial
masing-masing pada tanggal 31 Maret valuation as of March 31, 2025 and
2025 dan 31 Desember 2024 adalah December 31, 2024 are as follows:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai kini liabilitas program Present value of post employment
kesehatan pasca kerja BPJS 2.378.404 2.331.108 BPJS health program liability
Nilai wajar aset (1.505.737) (1.522.028) Fair value of assets
Surplus (Defisit) 872.667 809.080 Surplus (Deficit)
Mutasi liabilitas atas program kesehatan Movements in the liability for Post
pasca kerja BPJS pada tanggal Employment BPJS Health Program as of
31 Maret 2025 dan 31 Desember 2024 March 31, 2025 and December 31, 2024
adalah sebagai berikut: are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal 809.080 1.023.643 Beginning balance
Beban program kesehatan Post employment BPJS health
pasca kerja BPJS (Catatan 35) 40.075 114.562 program expense (Note 35)
Pengukuran kembali aset Remeasurement of
program kesehatan pasca post employement BPJS
kerja BPJS 23.512 (329.125) health program assets
Post employment BPJS
Liabilitas program kesehatan health program liability
pasca kerja BPJS (Catatan 27) 872.667 809.080 (Note 27)
349
Page 353
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(ii) Program Kesehatan Pasca Kerja BPJS (ii) Post Employment BPJS Health Program
(lanjutan) (continued)
Pengukuran kembali atas liabilitas (aset) Remeasurement of liabilities (assets) for
program kesehatan pasca kerja BPJS Post Employment BPJS Health Program as
masing-masing pada tanggal 31 Maret of March 31, 2025 and December 31, 2024
2025 dan 31 Desember 2024 adalah are as follows:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal (134.223) 194.901 Beginning balance
Keuntungan aktuaria (7.553) (365.502) Actuarial loss (gain)
Imbal hasil atas aset program 31.065 36.378 Yields of program assets
Jumlah pengukuran kembali Remeasurement of liabilities
atas (aset) liabilitas (assets) for defined
imbalan pasti - neto (110.711) (134.223) pension benefit - net
Beban program kesehatan pasca kerja The post employment BPJS Health
BPJS untuk periode tiga bulan yang Program expense calculation for the three-
berakhir pada tanggal-tanggal 31 Maret month period ended March 31, 2025 and
2025 dan 31 Desember 2024 berdasarkan December 31, 2024 in accordance with the
perhitungan aktuaria adalah sebagai actuarial calculation is as follows:
berikut:
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024
Biaya jasa kini 25.714 30.653 Current service cost
Beban Bunga - neto 14.361 16.821 Interest expense - net
Beban program kesehatan Post employment BPJS health
pasca kerja BPJS (Catatan 35) 40.075 47.474 program expense (Note 35)
(iii) Program Manfaat Lain Dana Manfaat (iii) Other benefit program of additional benefit
Tambahan fund
Penilaian aktuaria atas program manfaat The actuarial calculation on BRI’s other
lain dana manfaat tambahan BRI pada benefit program of additional benefit fund as
tanggal-tanggal 31 Maret 2025 dan 31 of March 31, 2025 and December 31, 2024
Desember 2024 telah sesuai dengan was prepared in accordance with SFAS No.
PSAK No. 219 dengan menggunakan 219 using the Projected Unit Credit method
metode Projected Unit Credit serta and considering the following assumptions:
mempertimbangkan asumsi-asumsi
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Tingkat diskonto 7,10% 7,10% Discount rate
Tingkat kematian TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI Disability rate
2019 2019
Usia pensiun normal 56 Tahun/Years 56 Tahun/Years Normal retirement age
350
Page 354
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(iii) Program Manfaat Lain Dana Manfaat (iii) Other benefit program of additional benefit
Tambahan (lanjutan) fund (continued)
Mutasi atas nilai kini liabilitas program Movement in the of fair value of program
manfaat lain dana manfaat tambahan pada assets as March 31, 2025 and December
tanggal-tanggal 31 Maret 2025 dan 31, 2024 are as follows:
31 Desember 2024 adalah sebagai
berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai kini liabilitas Present value of defined
awal tahun 1.837.047 1.863.733 benefit
Biaya bunga 31.563 120.342 Interest expense
Biaya jasa kini 3.577 13.813 Current service cost
Biaya jasa lalu - - Past service cost
Pembayaran imbalan kerja (117.688) (135.152) Benefit paid
Kerugian/(keuntungan) aktuaria (23.690) (25.689) Actuarial loss (gain)
Present value of defined
Benefit pension liabilities -
Nilai kini liabilitas akhir tahun 1.730.809 1.837.047 ending balance
Mutasi atas nilai wajar aset program pada Movement in the of fair value of program
tanggal-tanggal 31 Maret 2025 dan 31 assets as March 31, 2025 and December
Desember 2024 adalah sebagai berikut: 31, 2024 are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Nilai wajar aset program Fair value of program assets
awal tahun 1.973.122 1.983.967 - beginning
Pembayaran imbalan kerja (117.688) (135.152) Benefit paid
Hasil pengembangan riil 38.539 124.307 Real development result
Total aset program 1.893.973 1.973.122 Total program assets
Mutasi atas kewajiban program manfaat Movement in the other benefit program of
lain dana manfaat tambahan pada tanggal- additional benefit fund liability as of March
tanggal 31 Maret 2025 dan 31 Desember 31, 2025 and December 31, 2024 are as
2024 adalah sebagai berikut: follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal - - Beginning balance
Beban program Other benefit program
manfaat lain dana manfaat of additional benefit fund
tambahan - neto (Catatan 35) 3.577 13.813 expense – net (Note 35)
Pengukuran kembali Remeasurement of
liabilitas - neto (3.577) (13.813) liabilities (assets) - net
Saldo akhir (Catatan 27) - - Ending Balance (Note 27)
351
Page 355
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
f. Imbalan Kerja Jangka Panjang Lainnya f. Other Long-term Employee Benefits (continued)
(lanjutan)
(iii) Program Manfaat Lain Dana Manfaat (iii) Other benefit program of additional benefit
Tambahan (lanjutan) fund (continued)
Pengukuran kembali atas liabilitas (aset) Remeasurement of liabilities (assets) for
program manfaat lain dana manfaat other benefit program of additional benefit
tambahan pada tanggal-tanggal 31 Maret fund as of March 31, 2025 and December
2025 dan 31 Desember 2024 adalah 31, 2024 are as follows:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo awal 258.440 272.252 Beginning balance
Kerugian/(keuntungan)
aktuaria (23.690) (25.689) Actuarial loss (gain)
Imbal hasil atas aset program (4.561) 4.091 Yields of program assets
Perubahan atas dampak Changes in the net liability
aset diluar bunga neto (asset) impact of non-
liabilitas (aset) 24.673 7.786 interest-bearing assets
Jumlah pengukuran kembali Remeasurement of liabilities
atas (aset) liabilitas (assets) for defined
imbalan pasti - neto 254.862 258.440 pension benefit - net
Beban program manfaat lain dana manfaat Other benefit program of additional benefit
tambahan untuk periode tiga bulan yang fund expense for the three-month period
berakhir pada tanggal-tanggal 31 Maret ended March 31, 2025 and December 31,
2025 dan 31 Desember 2024 berdasarkan 2024 respectively, based on the actuarial
perhitungan aktuaris adalah sebagai calculation is as follows:
berikut:
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024
Biaya jasa lalu - - Past service cost
Biaya jasa kini 3.577 3.855 Current service cost
Bunga - neto - 511 Interest expense - net
Beban program manfaat lain Other benefit program
dana manfaat tambahan of additional Benefit
(Catatan 35) 3.577 4.366 fund expense (Note 35)
352
Page 356
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
g. Sensitivitas dari kewajiban imbalan jangka g. Sensitivity of long-term benefit liability towards
panjang terhadap perubahan asumsi aktuaria changes in actuarial assumptions and analysis of
dan analisa manfaat jatuh tempo adalah maturity benefits are as follows (BRI only):
sebagai berikut (BRI saja):
(i) Program pemutusan hubungan kerja (i) Work Separation Scheme
(PHK)
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (359.782) +1,00% (340.407) Increase
Penurunan -1,00% 425.377 -1,00% 402.469 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jatuh Tempo Maturity
< 1 tahun 49.304 46.649 < 1 year
1 - < 2 tahun 49.467 46.803 1 - < 2 years
2 - < 3 tahun 46.306 43.812 2 - < 3 years
3 - < 4 tahun 49.120 46.475 3 - < 4 years
4 - < 5 tahun 47.947 45.365 4 - < 5 years
> 5 tahun 2.565.728 2.427.555 > 5 years
(ii) Program pensiun imbalan pasti (ii) Defined Benefit Pension Plan
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (2.631.373) +1,00% (2.612.884) Increase
Penurunan -1,00% 3.191.450 -1,00% 3.169.026 Decrease
Iuran Jatuh Tempo Maturity Contribution
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jatuh Tempo Maturity
< 1 tahun 161.014 256.114 < 1 year
1 - < 2 tahun 226.330 226.330 1 - < 2 years
2 - < 3 tahun 216.839 216.839 2 - < 3 years
3 - < 4 tahun 207.703 207.703 3 - < 4 years
4 - < 5 tahun 199.924 199.924 4 - < 5 years
> 5 tahun 573.423 573.423 > 5 years
353
Page 357
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
g. Sensitivitas dari kewajiban imbalan jangka g. Sensitivity of long-term benefit liability towards
panjang terhadap perubahan asumsi aktuaria changes in actuarial assumptions and analysis of
dan analisa manfaat jatuh tempo adalah maturity benefits are as follows (BRI only)
sebagai berikut (BRI saja) (lanjutan): (continued):
(iii) Program tunjangan hari tua (iii) Retirement Benefits Plan
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (333.686) +1,00% (325.917) Increase
Penurunan -1,00% 390.595 -1,00% 381.502 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jatuh Tempo Maturity
< 1 tahun 141.729 138.429 < 1 year
1 - < 2 tahun 133.366 130.261 1 - < 2 years
2 - < 3 tahun 126.736 123.786 2 - < 3 years
3 - < 4 tahun 111.216 108.626 3 - < 4 years
4 - < 5 tahun 96.919 94.662 4 - < 5 years
> 5 tahun 2.624.805 2.563.697 > 5 years
(iv) Program Kesehatan Pasca Kerja BPJS (iv) Post Employment BPJS Health Program
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% (378.606) +1,00% (371.077) Increase
Penurunan -1,00 498.019 -1,00% 488.116 Decrease
Iuran Jatuh Tempo Maturity Contribution
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jatuh Tempo Maturity
< 1 tahun 78.909 104.623 < 1 year
1 - < 2 tahun 109.604 109.604 1 - < 2 years
2 - < 3 tahun 115.076 115.076 2 - < 3 years
3 - < 4 tahun 120.947 120.947 3 - < 4 years
4 - < 5 tahun 127.321 127.321 4 - < 5 years
> 5 tahun 2.978.998 2.953.284 > 5 years
354
Page 358
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan) 42. EMPLOYEES PROGRAM (continued)
g. Sensitivitas dari kewajiban imbalan jangka g. Sensitivity of long-term benefit liability towards
panjang terhadap perubahan asumsi aktuaria changes in actuarial assumptions and analysis of
dan analisa manfaat jatuh tempo adalah maturity benefits are as follows (BRI only)
sebagai berikut (BRI saja) (lanjutan): (continued):
(v) Cadangan penghargaan tanda jasa (v) Allowance for gratuity for services
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +100% (263.500) +1,00% (245.854) Increase
Penurunan -100% 304.076 -1,00% 283.713 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jatuh Tempo Maturity
< 1 tahun 120.126 113.325 < 1 year
1 - < 2 tahun 125.895 118.737 1 - < 2 years
2 - < 3 tahun 127.909 120.022 2 - < 3 years
3 - < 4 tahun 91.496 85.707 3 - < 4 years
4 - < 5 tahun 136.776 128.156 4 - < 5 years
> 5 tahun 2.177.863 2.027.941 > 5 years
(vi) Cuti besar (vi) Grand Leaves
31 Maret/March 31, 2025 31 Desember/December 31, 2024
Pengaruh nilai kini Pengaruh nilai kini
atas kewajiban atas kewajiban
Asumsi imbalan kerja/ Asumsi imbalan kerja/
tingkat diskonto/ Effect of present tingkat diskonto/ Effect of present
Discount rate value on employee Discount rate value on employee
Assumption benefit liability Assumption benefit liability
Kenaikan +1,00% 237.334 +1,00% (213.192) Increase
Penurunan -1,00% (215.340) -1,00% 239.490 Decrease
Nilai Kini Kewajiban Imbalan Pasti Present Value of Defined Benefit Liability
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jatuh Tempo Maturity
< 1 tahun 351.309 351.855 < 1 year
1 - < 2 tahun 353.414 353.624 1 - < 2 years
2 - < 3 tahun 344.906 344.772 2 - < 3 years
3 - < 4 tahun 221.623 221.339 3 - < 4 years
4 - < 5 tahun 184.814 184.418 4 - < 5 years
> 5 tahun 1.939.866 1.923.923 > 5 years
355
Page 359
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
43. INFORMASI MENGENAI KOMITMEN DAN 43. INFORMATION ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Komitmen Commitments
Tagihan komitmen Commitments receivable
Pembelian spot dan berjangka Purchase of foreign currencies spot
mata uang asing 39.132.352 49.309.688 and futures
Liabilitas komitmen Commitments liabilities
Fasilitas kredit yang diberikan kepada Unused loan facilities
debitur yang belum digunakan granted to debtors
(Catatan 26c) 138.892.005 123.492.574 (Note 26c)
Penjualan spot dan berjangka Sale of foreign currencies
mata uang asing 137.597.156 94.874.355 spot and futures
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam rangka Irrevocable Letters of Credit
impor (Catatan 26b) 16.498.716 11.775.920 (Note 26b)
292.987.877 230.142.849
Komitmen - neto (253.855.525) (180.833.161) Commitments - net
Kontinjensi Contingencies
Liabilitas kontinjensi Contingent liabilities
Garansi yang diterbitkan Guarantees issued (Note 26b)
(Catatan 26b) dalam bentuk: in the form of :
Garansi bank 44.987.178 46.148.254 Bank Guarantee
Stand by L/C 17.794.988 20.706.982 Stand by Letters of Credits
62.782.166 66.855.236
Kontinjensi - neto (62.782.166) (66.855.236) Contingencies - net
44. TRANSAKSI PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
Dalam kegiatan normal usaha, BRI melakukan In the normal course of business, BRI engages in
transaksi dengan pihak-pihak berelasi karena transactions with related parties due to ownership
hubungan kepemilikan dan/atau kepengurusan. and/or management relationship. All transactions
Semua transaksi dengan pihak-pihak berelasi telah with related parties have been carried out according
sesuai dengan kebijakan dan syarat yang telah to the mutually agreed policies and terms.
disepakati bersama.
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut: follows:
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan pengendalian kegiatan
perusahaan/Control relationship on
company’s activities
Manajemen kunci/Key Management Kredit yang diberikan, Program imbalan kerja, Simpanan nasabah/
Loans, Employee benefits, Deposits from customers
Kepemilikan mayoritas
melalui Kementerian Keuangan RI/
Ownership of majority shares through
the Ministry of Finance of
the Republic of Indonesia
Pemerintah Republik Indonesia (RI)/
Government of the Republic of
Indonesia (RI) Efek-efek/ Securities
356
Page 360
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan kepemilikan
melalui Pemerintah Pusat RI/
Ownership relationship through the
Government of the Republic
of Indonesia
Perusahaan Umum BULOG Kredit yang diberikan/ Loans
PT Sarana Multi
Infrastruktur (Persero) Efek-efek/ Securities
PT Perkebunan Nusantara
IV (Persero) Kredit yang diberikan/ Loans
PT INKA Multi Solusi Tagihan dan liabilitas akseptasi/ Acceptances receivable & payable
PT Timah Tbk Wesel ekspor dan tagihan lainnya/ Export bills and other receivables
PT Adhi Persada Beton Wesel ekspor dan tagihan lainnya/ Export bills and other receivables
PT. Prima Layanan Niaga L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor/Irrevocable L/C
PT Sumber Segara Primadaya Kredit yang diberikan/ Loans
PT GCL Indo Tenaga Kredit yang diberikan/ Loans
PT Sumbagselenergi Sakti Pewali Kredit yang diberikan, Garansi yang diterbitkan/ Loans, Guarantees issued
PT Wijaya Karya Realty (Persero) Aset lain-lain/ Other assets
PT Bank Mandiri (Persero) Tbk Efek-efek, Giro pada bank lain, Penempatan pada Bank Indonesia
dan lembaga keuangan lain, Efek-efek yang dibeli dengan janji dibeli Kembali,
Efek-efek yang dibeli dengan janji dijual kembali,Pinjaman yang diterima
/ Securities, Current account with other banks, Placements with Bank Indonesia
and other financial institutions, Securities Sold Under Agreement to Repurchase,
Securities Sold Under Agreement to Resell, Fund Borrowings
PT Bank Negara Indonesia Giro pada bank lain, Penempatan pada Bank Indonesia
dan lembaga keuangan lain, Efek-efek, Efek-efek yang dijual dengan janji dibeli
Kembali, Pinjaman yang diterima / Current account with other banks,
Placements with Bank Indonesia
and other financial institutions, Securities, Securities Sold Under Agreement To
Repurchase, Fund Borrowings
PT Petrokimia Gresik Wesel ekspor dan tagihan lainnya, L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka Impor / Export bills and other receivables, Irrevocable L/C
PT Perusahaan Listrik Negara
(Persero) Efek-efek, Garansi yang diterbitkan,
Kredit yang diberikan/ Securities, Guarantees issued,
Loans
PT Bahana Artha Ventura Penyertaan saham/ Investment in associated entities
357
Page 361
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan kepemilikan
melalui Pemerintah Pusat RI (lanjutan)/
Ownership relationship through the
Government of the Republic
of Indonesia (continued)
PT Bank Syariah Indonesia Tbk Penyertaan saham, Giro pada bank lain, Penempatan pada Bank
Indonesia dan lembaga keuangan lain, Pinjaman yang diterima/
Investment in associated entities, Current account with other banks,
Placements with Bank Indonesia, and other financial Institutions
Fund borrowings
PT Bank Tabungan Negara Giro pada bank lain, Penempatan pada Bank Indonesia
(Persero) Tbk dan lembaga keuangan lain, Pinjaman yang diterima, Efek-efek yang
dibeli dengan janji dijual kembali /
Securities, Current account with other banks, Placements with
Bank Indonesia and other financial institutions, Fund borrowings, and Securities
purchased under agreement to resell
PT Perusahaan Gas Negara Garansi yang diterbitkan/ Guarantees issued
PT Pertamina Hulu Energi Kredit yang diberikan/ Loans
PT Kereta Api Indonesia (Persero) Kredit yang diberikan, L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka Impor, Efek-efek/ Loans, Irrevocable L/C, Securities
PT Pembangunan Perumahan Garansi yang diterbitkan, Tagihan dan liabilitas akseptasi,
(Persero) Tbk Wesel ekspor dan tagihan lainnya/ Guarantees issued,
Export bills and other receivables
PT Adhi Karya (Persero) Tbk Garansi yang diterbitkan, Tagihan dan liabilitas akseptasi, Wesel ekspor dan tagihan
lainnya/ Guarantees issued, Acceptances receivable & payable, Export bills and other
receivables
PT Indonesia Asahan Aluminium (Persero) Efek-efek / Securities
Pusat Investasi Pemerintah Pinjaman yang diterima/ Fund Borrowings
PT PP Presisi Tbk Wesel ekspor dan tagihan lainnya, Tagihan dan liabilitas akseptasi/
Export bills and other receivables, Acceptances receivable & payable
PT Waskita Karya (Persero) Tbk Kredit yang diberikan/ Loans
PT Wijaya Karya (Persero) Tbk Garansi yang diterbitkan/ Guarantees issued
PT Wijaya Karya Bangunan Tagihan dan liabilitas akseptasi/ Acceptances receivable & payable
Gedung Tbk
PT Fintek Karya Nusantara Penyertaan saham/ Investment in Associated Entities
PT Petrokimia Kayaku Tagihan dan liabilitas akseptasi/ Acceptances receivable & payable
PT Sarana Multigriya Finansial Efek-efek, Pinjaman yang diterima/ Securities, Fund borrowings
(Persero)
358
Page 362
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan kepemilikan
melalui Pemerintah Pusat RI (lanjutan)/
Ownership relationship through the
Government of the Republic
of Indonesia (continued)
PT Pertamina (Persero) Efek-efek, Wesel ekspor dan tagihan lainnya/
Securities, Export bills and other receivables
PT Pupuk Indonesia (Persero) Efek-efek/Securities
PT Danareksa Finance Pinjaman yang diterima/Fund borrowings
Yayasan Kesejahteraan
Pekerja BRI/ Program THT/ Old Age Benefit Plan
Dana Pensiun BRI Program pensiun imbalan kerja/ Employee Benefits Pension Plan
Dana Pensiun Pegadaian Program pensiun imbalan kerja/ Employee Benefits Pension Plan
Dana Pensiun Lembaga Keuangan BRI Program pensiun iuran pasti/ Defined Contribution Pension Plan
Dana Pensiun Lembaga Keuangan BNI Program pensiun iuran pasti/ Defined Contribution Pension Plan
PT Bank Hibank Indonesia Giro pada bank lain, Pinjaman yang diterima/
Current account with other bank, Fund borrowings
PT Kereta Commuter Indonesia L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor/Irrevocable L/C
PT Pupuk Kalimantan Timur L/C yang tidak dapat dibatalkan yang masih berjalan
dalam rangka impor, Garansi yang diterbitkan/Irrevocable L/C, Guarantees issued
PT Prima Armada Raya Piutang sewa pembiayaan/Finance Lease Receivables
PT Kilang Pertamina Balikpapan L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor/Irrevocable L/C
Pertamina International Marketing &
Distribution Pte Ltd (PIMD) Garansi yang diterbitkan/Guarantees issued
PT Pertamina Patra Niaga Garansi yang diterbitkan, L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor, Wesel ekspor dan tagihan lainnya/
Guarantees issued, Export bills and other receivables , Irrevocable L/C
PT Pertamina Malaysia EP Garansi yang diterbitkan/Guarantees issued
PT PG Rajawali I Wesel ekspor dan tagihan lainnya/Export bills and other receivables
PT Hutama Karya (Persero) Wesel ekspor dan tagihan lainnya,Tagihan dan liabilitas akseptasi,
Kredit yang diberikan /Export bills and other receivables,
Acceptances receivable & payable, Loans
359
Page 363
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Pihak-pihak berelasi/ Related parties Unsur transaksi pihak berelasi/ Element of related party transactions
Hubungan kepemilikan
melalui Pemerintah Pusat RI (lanjutan)/
Ownership relationship through the
Government of the Republic
of Indonesia (continued)
PT Pelindo Terminal Petikemas L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor/ Irrevocable L/C
PT Bhirawa Steel L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor/ Irrevocable L/C
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Aset Assets
Giro pada bank lain (Catatan 5) Current account with other banks (Note 5)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 263.961 159.589 (Persero) Tbk
PT Bank Syariah Indonesia Tbk 130.325 135.229 PT Bank Syariah Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 118.742 148.782 PT Bank Mandiri (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 61.409 61.136 (Persero) Tbk
Lembaga Pembiayaan Lembaga Pembiayaan
Ekspor Indonesia 4 - Ekspor Indonesia
PT Bank Hibank Indonesia 1 1 PT Bank Hibank Indonesia
574.442 504.737
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia and other
lembaga keuangan lain (Catatan 6) financial institution (Note 6)
PT Bank Negara Indonesia 1.018.650 2.030.750 PT Bank Negara Indonesia
(Persero) Tbk (Persero) Tbk
PT Bank Tabungan Negara 711.011 767.422 PT Bank Tabungan Negara
(Persero) Tbk (Persero) Tbk
PT Bank Syariah Indonesia Tbk 184.968 174.448 PT Bank Syariah Indonesia Tbk
PT Bank Mandiri (Persero) Tbk - 2.221.110 PT Bank Mandiri (Persero) Tbk
1.914.629 5.193.730
Efek-efek (Catatan 7) Securities (Note 7)
Government of the Republic of
Pemerintah Republik Indonesia (RI) 222.327.785 225.445.431 Indonesia (RI)
PT Bank Mandiri (Persero) Tbk 3.856.685 2.690.555 PT Bank Mandiri (Persero) Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 1.940.956 2.053.662 (Persero)
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) 1.869.077 1.195.607 Infrastruktur (Persero)
PT Indonesia Asahan Aluminium PT Indonesia Asahan Aluminium
(Persero) 1.671.092 1.491.040 (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 1.630.738 1.592.878 (Persero)
PT Pertamina (Persero) 845.393 763.992 PT Pertamina (Persero)
PT Bank Negara Indonesia Tbk 642.735 525.269 PT Bank Negara Indonesia Tbk
PT Kereta Api Indonesia (Persero) Tbk 524.695 396.278 PT Kereta Api Indonesia (Persero) Tbk
PT Pupuk Indonesia (Persero) Tbk 473.147 470.283 PT Pupuk Indonesia (Persero) Tbk
Lainnya 2.369.278 2.519.174 Others
238.151.581 239.144.169
360
Page 364
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Aset (lanjutan) Assets (continued)
Wesel ekspor dan tagihan lainnya Export Bills and Other Receivables
(Catatan 8) (Note 8)
PT Pertamina Patra Niaga 9.125.148 - PT Pertamina Patra Niaga
PT Petrokimia Gresik 1.639.296 137.838 PT Petrokimia Gresik
PT Pertamina 467.946 874 PT Pertamina
PT Adhi Karya (Persero) 337.328 60.410 PT Adhi Karya (Persero)
PT PP Presisi Tbk 283.603 266.499 PT PP Presisi Tbk
PT Pembangunan Perumahan (Persero) 206.300 - PT Pembangunan Perumahan (Persero)
PT PG Rajawali 175.150 147.865 PT PG Rajawali I
PT Timah Tbk 136.948 153.972 PT Timah Tbk
PT Adhi Persada Beton 123.798 130.942 PT Adhi Persada Beton
PT Hutama Karya 99.518 - Hutama Karya
Lainnya 1.239.062 2.964.627 Others
13.834.097 3.863.027
Efek-efek yang dibeli dengan janji Securities Purchased Under Agreement
dijual kembali (Catatan 9) To Resell (Note 9)
PT Bank Mandiri (Persero) Tbk 462.504 - PT Bank Mandiri (Persero) Tbk
PT Bank Tabungan Negara
(Persero) Tbk - 963.042 PT Bank Tabungan Negara (Persero) Tbk
462.504 963.042
Kredit yang diberikan (Catatan 11) Loans (Note 11)
Perusahaan Umum BULOG 14.580.733 9.263.841 Perusahaan Umum BULOG
PT Sumber Segara Primadaya 8.545.664 8.718.622 PT Sumber Segara Primadaya
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 4.618.139 5.147.814 (Persero)
PT Waskita Karya (Persero) Tbk 4.258.085 4.282.239 PT Waskita Karya (Persero) Tbk
PT Perkebunan Nusantara IV PT Perkebunan Nusantara IV
(Persero) 4.253.956 4.420.968 (Persero)
PT Hutama Karya (Persero) 3.756.248 2.077.342 PT Hutama Karya (Persero)
PT Kereta Api Indonesia (Persero) 3.580.636 3.667.743 PT Kereta Api Indonesia (Persero)
PT GCL Indo Tenaga 3.503.737 3.513.995 PT GCL Indo Tenaga
PT Pertamina Hulu Energi 3.176.816 3.087.612 PT Pertamina Hulu Energi
PT Sumbagselenergi Sakti Pewali 2.782.130 2.627.970 PT Sumbagselenergi Sakti Pewali
Manajemen Kunci 206.911 211.117 Key management
Lain-lain 45.568.504 42.103.789 Others
98.831.559 89.123.052
Piutang Sewa Pembiayaan (Catatan 13) Finance lease receivables (Note 13)
PT Prima Armada Raya 39.734 42.192 PT Prima Armada Raya
39.734 42.192
361
Page 365
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Aset (lanjutan) Assets (continued)
Tagihan dan Liabilitas Akseptasi Acceptances receivable and payable
(Catatan 14) (Note 14)
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 661.133 721.002 (Persero) Tbk
PT Adhi Karya (Persero) Tbk 606.502 635.900 PT Adhi Karya (Persero) Tbk
PT PP Presisi Tbk 196.788 244.246 PT PP Presisi Tbk
PT INKA Multi Solusi 149.238 263.599 PT INKA Multi Solusi
PT Wijaya Karya Bangunan PT Wijaya Karya Bangunan
Gedung Tbk 147.085 133.631 Gedung Tbk
PT Hutama Karya (Persero) 67.261 53.826 PT Hutama Karya (Persero)
PT Petrokimia Kayaku - 3.438 PT Petrokimia Kayaku
1.828.007 2.055.642
Penyertaan saham (Catatan 15) Investment in shares (Note 15)
PT Bank Syariah Indonesia Tbk 6.632.916 6.448.978 PT Bank Syariah Indonesia Tbk
PT Fintek Karya Nusantara 590.630 590.630 PT Fintek Karya Nusantara
PT Bahana Artha Ventura 76.819 76.775 PT Bahana Artha Ventura
7.300.365 7.116.383
Aset lain-lain (Catatan 17) Other Assets (Note 17)
PT Wijaya Karya Realty 707.468 707.466 PT Wijaya Karya Realty
707.468 707.466
Total aset dari pihak-pihak berelasi 363.644.387 348.713.440 Total assets from related parties
Total aset konsolidasian 2.098.229.448 1.992.983.447 Total consolidated assets
Persentase total aset dari pihak-pihak Percentage of total assets from
berelasi terhadap total aset related parties to total
konsolidasian 17,33% 17,50% consolidated assets
Liabilitas Liabilities
Giro (Catatan 19) Demand Deposit (Note 19)
Entitas dan Lembaga Pemerintah 136.448.501 137.331.944 Government institutions and Entitities
Manajemen Kunci 5.039 5.842 Key management
Lain-lain 1.743.975 772.596 Others
138.197.515 138.110.382
Tabungan (Catatan 20) Saving Deposits (Note 20)
Entitas dan Lembaga Pemerintah 140.160 103.372 Government institutions and Entitities
Manajemen Kunci 197.942 158.581 Key management
Lain-lain 25.715 22.903 Others
363.817 284.856
Deposito Berjangka (Catatan 21) Time Deposits (Note 21)
Entitas dan Lembaga Pemerintah 131.784.797 113.283.630 Government institutions and Entitities
Manajemen Kunci 80.987 65.972 Key management
Lain-lain 5.953.697 5.315.095 Others
137.819.481 118.664.697
362
Page 366
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari Bank lain dan lembaga Deposits from other banks and
keuangan lainnya (Catatan 22) financial institutions (Note 22)
Entitas dan Lembaga Pemerintah 202.233 1.156.791 Government institutions and Entitities
Efek-efek yang dijual dengan janji Securities Sold Under Agreement
dibeli kembali (Catatan 23) To Repurchase (Note 23)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 423.039 - (Persero) Tbk
PT Bank Mandiri (Persero) Tbk - 4.613 PT Bank Mandiri (Persero) Tbk
Surat Berharga yang Diterbitkan Marketable securities issued
(Catatan 24) (Note 24)
Entitas dan Government institutions
Lembaga Pemerintah 3.970.042 4.607.502 and Entitities
Pinjaman yang Diterima (Catatan 25) Fund Borrowings (Note 25)
Entitas dan Lembaga Pemerintah 34.468.115 36.666.287 Government institutions and Entitities
Pinjaman dan Surat Berharga Subordinasi Subordinated loans and marketable
(Catatan 29) 229.080 229.118 securities (Note 29)
Kompensasi kepada manajemen Compensation to key employee
manajemen kunci (Catatan 42) management (Note 42)
Nilai kini kewajiban pensiun Present value of defined benefit
imbalan pasti 771.794 772.523 pension liability
Present value of work separation
Nilai kini kewajiban PHK 327.935 333.607 scheme liability
Nilai kini kewajiban THT 153.957 150.373 Present value of old age benefit liability
Nilai kini kewajiban cuti besar 159.949 162.897 Present value of grand leaves liability
Nilai kini kewajiban penghargaan Present value of gratuity for
tanda jasa 214.216 202.911 service liability
Nilai kini kewajiban program manfaat lain Present value of other benefit program
pembayaran manfaat pasti 9.166 8.708 of defined benefit payment liability
Nilai kini kewajiban BPJS 20.063 19.616 Present value of BPJS liability
1.657.080 1.650.635
Total liabilitas kepada pihak-
pihak berelasi 317.330.402 301.410.881 Total liabilities to related parties
Total liabilitas konsolidasian 1.792.375.276 1.669.794.400 Total consolidation liabilities
Persentase total liabilitas kepada Precentage of liabilities to
pihak-pihak berelasi terhadap related parties to total
total liabilitas konsolidasian 17,70% 18,05% consolidated liabilities
363
Page 367
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Komitmen dan Kontinjensi pada Commitment and contingencies the
Rekening Administratif administrative accounts
Garansi yang diterbitkan (Catatan 26b) Guarantees issued (Note 26b)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Tbk 3.132.212 3.430.921 (Persero) Tbk
Pertamina International
Pertamina International Marketing Marketing& Distribution
& Distribution Pte Ltd (PIMD) 3.037.555 3.293.475 Pte Ltd (PIMD)
PT Perusahaan Gas Negara 2.914.963 2.815.043 PT Perusahaan Gas Negara
PT Pembangunan Perumahan PT Pembangunan
(Persero) Tbk 2.901.405 3.053.194 Perumahan (Persero) Tbk
PT Adhi Karya (Persero) Tbk 2.561.710 2.827.448 PT Adhi Karya (Persero) Tbk
PT Pupuk Kalimantan Timur 2.283.801 2.219.673 PT Pupuk Kalimantan Timur
PT Sumbagselenergi Sakti Prima 1.656.000 1.971.638 PT Sumbagselenergi Sakti Prima
PT Wijaya Karya (Persero) Tbk 1.460.257 1.465.649 PT Wijaya Karya (Persero) Tbk
PT Pertamina Malaysia EP 1.088.613 1.088.627 PT Pertamina Malaysia EP
PT Pertamina Patra Niaga 777.380 968.583 PT Pertamina Patra Niaga
Lain-lain 9.718.987 9.911.058 Others
31.532.883 33.045.309
L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor (Catatan 26b) Irrevocable L/C (Note 26b)
PT Kereta Commuter Indonesia 1.825.146 1.774.312 PT Kereta Commuter Indonesia
PT Pertamina Patra Niaga 1.783.513 484.241 PT Pertamina Patra Niaga
PT Kilang Pertamina Balikpapan 1.305.061 1.329.157 PT Kilang Pertamina Balikpapan
PT Kereta Api Indonesia (Persero) 1.200.811 280.473 PT Kereta Api Indonesia (Persero)
Pertamina International Marketing Marketing & Distribution
& Distribution Pte Ltd (PIMD) 1.186.333 - Pte Ltd (PIMD)
PT. Petrokimia Gresik 987.659 - PT. Petrokimia Gresik
PT Pelindo Terminal Petikemas 645.790 643.993 PT Pelindo Terminal Petikemas
PT.Bhirawa Steel 254.381 238.793 PT. Bhirawa Steel
PT Pupuk Kalimantan Timur 231.463 335.992 PT Pupuk Kalimantan Timur
PT. Prima Layanan Niaga Suku 227.257 - PT. Prima Layanan Niaga Suku
PT. PP (Persero) Tbk 198.282 - PT. PP (Persero) Tbk
Lain-lain 2.313.482 3.060.284 Others
12.159.178 8.147.245
Iuran Program Pensiun Imbalan Pasti Contribution of Defined Benefit Pension
(Catatan 42a) 86.608 368.903 Plan (Note 42a)
Iuran Program Tunjangan Hari Tua Contribution of Old Age Benefit
(Catatan 42b) 39.149 175.057 (Note 42b)
Iuran Program Pensiun Iuran Pasti Contribution of Defined Contribution
(Catatan 42c) 141.225 564.087 Pension Plan (Note 42c)
Total 266.982 1.108.047 Total
364
Page 368
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Saldo dan transaksi dengan pihak yang berelasi Balances and transactions with related parties are as
adalah sebagai berikut (lanjutan): follows (continued):
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024
Gaji dan tunjangan Dewan Komisaris Salaries and allowance for the Board of
dan Direksi (Catatan 35) Commissioners and Directors (Note 35)
Gaji dan tunjangan Direksi 72.885 60.785 Salaries and allowance for Director
Salaries and allowance for
Gaji dan tunjangan Dewan Komisaris 42.813 26.609 the Board of Commisioners
Total 115.698 87.394 Total
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024
Tantiem, bonus dan insentif Tantiem, bonuses and incentives
Dewan Komisaris, Direksi Board of Commissioners, Directors
dan manajemen kunci (Catatan 35) and key management (Note 35)
Tantiem Direksi - 1.990 Tantiem for Directors
Tantiem Dewan Komisaris - 1.153 Tantiem for Commisioners
Bonuses and incentives for key
Bonus dan insentif Manajemen Kunci 188.666 234.199 management
Total 188.666 237.342 Total
Persentase transaksi dengan pihak-pihak berelasi Percentage of transactions with related parties to total
terhadap total aset dan liabilitas konsolidasian BRI consolidated assets and liabilities of BRI and
dan entitas anak adalah sebagai berikut: subsidiaries are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Aset Assets
Giro pada Bank lain 0,027% 0,025% Current accounts with other banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia
lembaga keuangan lain 0,091 0,261 and other financial institutions
Efek-efek 11,350 11,999 Securities
Wesel ekspor dan tagihan lainnya 0,659 0,194 Export bills and other receivables
Efek-efek yang dibeli dengan janji Securities Purchased Under Agreement
dijual kembali 0,022 0,048 To Resell
Kredit yang diberikan 4,710 4,472 Loans
Piutang sewa pembiayaan 0,002 0,002 Finance lease receivables
Tagihan akseptasi 0,087 0,103 Acceptances receivable
Penyertaan saham 0,348 0,357 Investment in associated entites
Aset lain-lain 0,034 0,035 Other assets
Total 17,330% 17,496% Total
365
Page 369
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan) 44. TRANSACTIONS WITH RELATED PARTIES
(continued)
Persentase transaksi dengan pihak-pihak berelasi Percentage of transactions with related parties to total
terhadap total aset dan liabilitas konsolidasian BRI consolidated assets and liabilities of BRI and
dan entitas anak adalah sebagai berikut (lanjutan): subsidiaries are as follows (continued):
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Liabilitas Liabilities
Giro 7,710% 8,271% Demand Deposits
Tabungan 0,020 0,017 Saving Deposits
Deposito berjangka 7,689 7,107 Time Deposits
Simpanan dari Bank lain dan Deposits from other bank and
lembaga keuangan lainnya 0,011 0,069 financial institution
Efek-efek yang dijual dengan janji Securities Sold Under Agreement
dibeli kembali 0,024 0,000 To Purchased
Surat berharga yang diterbitkan 0,221 0,276 Marketable securities issued
Pinjaman yang diterima 1,923 2,196 Fund Borrowing
Pinjaman dan Surat Berharga Subordinated loans and marketable
Subordinasi 0,013 0,014 securities
Kompensasi kepada manajemen Compensation to key employees
Manajemen Kunci 0,092 0,099 management
Total 17,703% 18,049% Total
45. PERJANJIAN, KOMITMEN DAN KONTINJENSI 45. SIGNIFICANT AGREEMENTS, COMMITMENTS
SIGNIFIKAN AND CONTINGENCIES
a. Perjanjian Signifikan a. Significant Agreements
Pada tanggal 15 November 2019, BRI On November 15, 2019, BRI entered into an
mengadakan perjanjian dengan PT SAP agreement with PT SAP Indonesia regarding the
Indonesia sehubungan dengan pengadaan procurement of an SAP service agreement for a
perjanjian layanan SAP untuk jangka waktu period of 24 (twenty four) months with a contract
24 (dua puluh empat) bulan dengan nilai value of Rp18,495.
kontrak senilai Rp18.495.
Pada tanggal 4 September 2020, BRI On September 4, 2020, BRI entered into an
mengadakan perjanjian dengan PT Deloitte agreement with PT Deloitte Consulting regarding
Consulting sehubungan dengan Pengadaan the procurement of System Integrator
Konsultan System Integrator Foundation Foundation Service Consultants, product
Service, Fase implementasi product untuk implementation phase for a period of 8 (eight)
jangka waktu 8 (delapan) bulan dengan nilai months with a contract value of Rp58,466.
kontrak senilai Rp58.466.
Pada tanggal 3 Mei 2021, BRI mengadakan On May 3, 2021, BRI entered into an agreement
perjanjian dengan PT SAP Indonesia with PT SAP Indonesia regarding the
sehubungan dengan pengadaan software procurement of BRIFIRST software for a period
BRIFIRST untuk jangka waktu 31 (tiga puluh of 31 (thirty one) months with a contract value of
satu) bulan dengan nilai kontrak senilai Rp280,000.
Rp280.000.
Pada tanggal 4 November 2021, BRI On November 4, 2021, BRI entered into an
mengadakan perjanjian dengan PT Info agreement with PT Info Solusindo Data Utama
Solusindo Data Utama sehubungan dengan regarding the procurement of BRIFIRST
pengadaan infrastruktur BRIFIRST untuk infrastructure for a period of
jangka waktu 36 (tiga puluh enam) bulan 36 (thirty six) months with a contract value of
dengan nilai kontrak senilai Rp164.500. Rp164,500.
366
Page 370
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. PERJANJIAN, KOMITMEN DAN KONTINJENSI 45. SIGNIFICANT AGREEMENTS, COMMITMENTS
SIGNIFIKAN (lanjutan) AND CONTINGENCIES (continued)
a. Perjanjian Signifikan (lanjutan) a. Significant Agreements (continued)
Pada tanggal 23 Juli 2021, BRI mengadakan On July 23, 2021, BRI entered into an agreement
perjanjian dengan PT Deloitte Consulting with PT Deloitte Consulting regarding the
sehubungan dengan pengadaan konsultan procurement of a system integrator consultant
system integrator fase implementasi non for the non-product implementation phase for a
product untuk jangka waktu 20 (dua puluh) period of 20 (twenty) months with a contract
bulan dengan nilai kontrak senilai Rp150.000. value of Rp150,000.
Pada tanggal 21 Februari 2022, BRI On February 21, 2022, BRI entered into an
mengadakan perjanjian dengan PT Deloitte agreement with PT Deloitte Consulting regarding
Consulting sehubungan dengan pengadaan the procurement of a system integrator
konsultan system integrator fase implementasi consultant for the product implementation phase
product untuk jangka waktu 20 (dua puluh) for a period of 20 (twenty) months with a contract
bulan dengan nilai kontrak senilai Rp348.500. value of Rp348,500.
Pada tanggal 12 Agustus 2024, BRI On August 12, 2024, BRI entered into an
mengadakan perjanjian dengan PT SAP agreement with PT SAP Indonesia regarding the
Indonesia sehubungan dengan pengadaan procurement of SAP system licenses and
lisensi sistem dan support SAP untuk jangka support for a period of 12 (twelve) months with a
waktu 12 (dua belas) bulan dengan nilai kontrak contract value of Rp40,776. The bank has
senilai Rp40.776. Bank telah melakukan recorded it as a fixed asset at the same contract
pembukuan sebagai aset tetap sebesar nilai value. The engagement between BRI Bank and
kontrak yang sama. Perikatan antara Bank BRI related parties follows the terms and conditions
dengan pihak terkait telah mengikuti syarat dan that have been mutually agreed upon.
ketentuan yang telah disepakati bersama.
Pada tanggal 20 Maret 2025, BRI mengadakan On March 20, 2025, BRI entered into an
perjanjian dengan PT Delloite Consulting, agreement with PT Deloitte Consulting regarding
sehubungan dengan Pengadaan Change the procurement of the Change Request for the
Request Enterprise Financial System (EFS) Enterprise Financial System (EFS) BRIFIRST for
BRIFIRST Tahun 2025 untuk jangka waktu 18 the year 2025, with a contract duration of 18
(delapan belas) bulan dengan nilai kontrak (eighteen) months, and a contract value of IDR
senilai Rp14.400. Bank telah melakukan 14,400. The bank has recorded the asset as
pembukuan sebagai aset tetap sebesar nilai fixed assets at the same contract value. The
kontrak yang sama. Perikatan antara Bank BRI agreement between Bank BRI and the related
dengan pihak terkait telah mengikuti syarat dan party has followed the terms and conditions that
ketentuan yang telah disepakati bersama. have been mutually agreed upon.
Pada tanggal 26 Maret 2025, BRI mengadakan On March 26, 2025, BRI entered into an
perjanjian dengan PT Delloite Consulting, agreement with PT Deloitte Consulting regarding
sehubungan dengan Pengadaan Perpanjangan the procurement of the extension of Managed
Jasa Managed Service Sistem SAP 2025-2026 Service for the SAP System 2025-2026 for a
untuk jangka waktu 12 (dua belas) bulan duration of 12 (twelve) months, with a contract
dengan nilai kontrak senilai Rp33.681. Bank value of IDR 33,681. The bank has recorded the
telah melakukan pembukuan sebagai aset tetap asset as fixed assets at the same contract value.
sebesar nilai kontrak yang sama. Perikatan The agreement between Bank BRI and the
antara Bank BRI dengan pihak terkait telah related party has followed the terms and
mengikuti syarat dan ketentuan yang telah conditions that have been mutually agreed upon
disepakati bersama.
.
367
Page 371
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. PERJANJIAN, KOMITMEN DAN KONTINJENSI 45. SIGNIFICANT AGREEMENTS, COMMITMENTS
SIGNIFIKAN (lanjutan) AND CONTINGENCIES (continued)
b. Liabilitas Kontinjensi b. Contingent Liabilities
Dalam melakukan usahanya, BRI menghadapi In conducting its business, BRI faces various
berbagai perkara hukum dan tuntutan, dimana legal cases and lawsuit, in which BRI is the
BRI sebagai tergugat, terutama sehubungan defendant, mainly regarding the compliance with
dengan kepatuhan dengan kontrak. Walaupun contracts. Although there is no clear certainty,
belum ada kepastian yang jelas, BRI BRI believes that based on existing information
berpendapat bahwa berdasarkan informasi and the ultimate resolution of these cases, these
yang ada dan keputusan terakhir dari perkara legal cases and lawsuits will not likely have a
bahwa tuntutan hukum ini tidak akan material effect on the operations, financial
berdampak secara material pada operasi, position or liquidity level of BRI.
posisi keuangan atau tingkat likuiditas BRI.
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, BRI telah membentuk BRI has provided an allowance (presented in
cadangan (disajikan dalam akun “Liabilitas lain- “Other Liabilities” account) for several pending
lain”) untuk sejumlah tuntutan hukum yang lawsuits filed against BRI amounting Rp326,996
belum diputuskan masing-masing sebesar and Rp676,572, respectively (Note 28).
Rp326.996 dan Rp676.572 (Catatan 28). Management believes that the amount of
Manajemen berpendapat bahwa jumlah reserves established for the potential losses
cadangan yang dibentuk atas kemungkinan arising from legal claims that have not yet been
timbulnya kerugian akibat tuntutan hukum yang resolved or are still in process is adequate.
belum diputuskan atau masih dalam proses
tersebut telah memadai.
46. JAMINAN PEMERINTAH TERHADAP 46. GOVERNMENT GUARANTEE ON OBLIGATIONS
KEWAJIBAN PEMBAYARAN BANK UMUM OF COMMERCIAL BANKS
Berdasarkan Undang-undang No. 24 Tahun 2004 Based on Law No. 24 of 2004 dated September 22,
tanggal 22 September 2004 tentang “Lembaga 2004 regarding the "Deposit Insurance Corporation"
Penjamin Simpanan” yang terakhir kali diubah which was last amended by Law No. 4 of 2023
dengan UU No. 4 Tahun 2023 tentang regarding the Development and Strengthening of the
Pengembangan dan Penguatan Sektor Keuangan Financial Sector ("P2SK Law"), the Government has
(“UU P2SK”), Pemerintah telah membentuk lembaga established an independent institution, namely the
independen yaitu Lembaga Penjamin Simpanan Deposit Insurance Corporation (LPS), in order to
(LPS) yang menjamin dana masyarakat termasuk provide guarantees on public funds including funds
dana dari bank lain dalam bentuk giro, deposito, from other banks in the form of demand deposits,
sertifikat deposito, tabungan dan atau bentuk lainnya time deposits, deposit certificates, saving deposits
yang dipersamakan dengan itu. and/or other similar forms.
Berdasarkan Peraturan Pemerintah No. 66 Tahun Based on Government Regulation No. 66 Year 2008,
2008 tanggal 13 Oktober 2008 tentang “Besaran Nilai dated October 13, 2008 regarding “The Amount of
Simpanan yang Dijamin Lembaga Penjamin Deposit Value Guaranteed by the Deposit Insurance
Simpanan” yang disempurnakan melalui PLPS Corporation” amended through PLPS No. 1 Year
No. 1 Tahun 2023 tentang Program Penjaminan 2023 regarding the Deposit Insurance Program,
Simpanan, bahwa saldo yang dijamin untuk setiap which stated the guaranteed balance for each
nasabah pada satu Bank adalah paling tinggi customer in each bank is at most Rp2,000,000,000
Rp2.000.000.000 (nilai penuh). (full amount).
Suku bunga penjaminan LPS pada tanggal LPS guarantee interest rate as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 masing- and December 31, 2024 were 4.25% and 4.25%,
masing adalah sebesar 4,25% dan 4,25% untuk respectively, for deposits in Rupiah. For deposits in
simpanan dalam mata uang Rupiah. Untuk simpanan foreign currency as of March 31, 2025 and December
dalam mata uang asing pada tanggal 31 Maret 2025 31, 2024 were 2.25% and 2.25%, respectively.
dan 31 Desember 2024 masing-masing adalah
sebesar 2,25% dan 2,25%.
368
Page 372
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
47. PERNYATAAN STANDAR AKUNTANSI 47. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (SFAS)
STANDAR AKUNTANSI KEUANGAN (ISAK) AND INTERPRETATION OF FINANCIAL
YANG DIKELUARKAN DAN DIREVISI ACCOUNTING STANDARDS (IFAS)
Berikut adalah ikhtisar PSAK dan ISAK yang telah The following summarizes the SFAS and IFAS which
diterbitkan oleh Dewan Standar Akuntansi Keuangan were issued by the Financial Accounting Standards
(DSAK) dan Dewan Standar Akuntansi Syariah Board (FASB) and Sharia Accounting Standards
(DSAS) - IAI yang relevan untuk BRI dan entitas Board (SASB) and are relevant to BRI and
anak, namun belum berlaku efektif untuk laporan Subsidiaries, but not yet effective for
keuangan konsolidasian pada tanggal 31 Maret the consolidated financial statements as of March 31,
2025: 2025:
Efektif berlaku pada atau setelah tanggal Effective on or after January 1, 2026:
1 Januari 2026:
a. Amendemen PSAK No. 109 “Instrumen a. Amendment to SFAS No. 109 "Financial
Keuangan” dan PSAK No. 107 “Instrumen Instruments" and SFAS No. 107 "Financial
Keuangan: Pengungkapan tentang Klasifikasi Instruments: Disclosures about the
dan Pengukuran Instrumen Keuangan” Classification and Measurement of Financial
Instruments"
Amendemen ini menambahkan dan These amendments adding and clarify
mengklarifikasi ketentuan dalam PSAK No. 109 statement in SFAS No. 109 regarding
terkait penghentian pengakuan liabilitas derecognition of financial liabilities, as well as
keuangan, serta mengklarifikasi penilaian clarify the assessment of cash flow
karakteristik arus kas untuk aset keuangan characteristics for financial assets with ESG-
dengan fitur ESG-linked, aset keuangan linked features, financial assets with non-
dengan fitur non-recourse, dan instrumen yang recourse features, and contractually bound
terikat secara kontraktual seperti tranche. instruments such as tranches. The
Amendemen ini juga mengubah ketentuan amendments also revise the statement in SFAS
dalam PSAK No. 107 terkait persyaratan No. 107 regarding the disclosure requirements
pengungkapan investasi pada instrumen for investments in equity instruments measured
ekuitas yang diukur pada nilai wajar melalui at fair value through other comprehensive
penghasilan komprehensif lain dan menambah income and adding statament related to
ketentuan terkait instrumen keuangan dengan financial instruments with contractual terms that
persyaratan kontraktual yang mengubah waktu alter the timing or amount of contractual cash
atau jumlah arus kas kontraktual. flows."
b. Penyesuaian Tahunan 2024 Standar Akuntansi b. Amendment 2024 Annual Improvements to
Keuangan Indonesia Indonesian Financial Accounting Standards
Penyesuaian Tahunan ini merujuk pada IFRS This Annual Improvements refers to IFRS
Accounting Standards Annual Improvements – Accounting Standards Annual Improvements –
Volume 11. Penyesuaian ini berisi perubahan Volume 11. This improvements contains minor
susunan kata atau pembetulan minor atas wording changes or corrections to unintended
konsekuensi yang tidak diintensikan, consequences, errors, or conflicting
kekeliruan, atau persyaratan yang requirements in Indonesian Financial
bertentangan dalam Standar Akuntansi Accounting Standards
Keuangan Indonesia.
BRI dan entitas anaknya sedang mengevaluasi dan BRI and its subsidiaries are evaluating and have not
belum menetapkan dampak dari PSAK yang determined the impact of the revised SFAS on the
dikeluarkan dan direvisi tersebut terhadap laporan consolidated financial statements.
keuangan konsolidasian.
369
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The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
48. MANAJEMEN MODAL 48. CAPITAL MANAGEMENT
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objective is to
mempertahankan posisi modal yang kuat untuk maintain a strong capital position to support business
mendukung pertumbuhan bisnis dan growth and to sustain investor, depositor, customer
mempertahankan investor, deposan, pelanggan dan and market confidence. In managing its capital, the
kepercayaan pasar. Dalam pengelolaan permodalan, Bank considers factors such as: providing optimal
Bank mempertimbangkan faktor-faktor seperti: capital rate of return to shareholders, maintaining a
pengembalian modal yang optimal pada pemegang balance between high return gearing ratio and safety
saham, menjaga keseimbangan antara keuntungan provided by a sound capital position.
yang lebih tinggi dengan gearing ratio serta
keamanan yang diberikan oleh posisi modal yang
sehat.
Pada tanggal 31 Maret 2025 dan 31 Desember 2024, As of March 31, 2025 and December 31, 2024, the
Bank telah memenuhi semua persyaratan modal Bank has complied with all capital requirements.
yang diwajibkan.
49. INFORMASI TAMBAHAN 49. ADDITIONAL INFORMATION
Informasi tambahan berikut merupakan informasi The following additional information is not required by
yang tidak dipersyaratkan oleh Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (CAR)
(CAR)
BRI secara aktif mengelola modalnya sesuai BRI actively manages its capital in accordance
dengan peraturan yang berlaku. Tujuan with the applicable regulations. The primary
utamanya adalah untuk memastikan bahwa objective is to ensure that BRI, at any time, can
setiap saat BRI dapat menjaga kecukupan maintain adequate its capital adequacy to cover
modalnya untuk menutup risiko bawaan (inherent risks) to its banking activities without
(inherent risk) pada kegiatan perbankan tanpa reducing the optimization of shareholder’s value.
mengurangi optimalisasi nilai kepada pemegang
saham.
CAR pada tanggal-tanggal 31 Maret 2025 dan CAR as of March 31, 2025 and December 31,
31 Desember 2024 dihitung berdasarkan 2024 is calculated based on Financial Services
Peraturan Otoritas Jasa Keuangan (POJK) Authority Regulation (POJK)
No. 11/POJK.03/2016 tentang Kewajiban No.11/POJK.03/2016 concerning Minimum
Penyediaan Modal Minimum Bank Umum yang Capital Requirements for Commercial Banks
telah diaddendum sebanyak 2 (dua) kali dengan which has been amended 2 (two) times with
POJK No. 34/POJK.03/2016 tentang Perubahan POJK No. 34/POJK.03/2016 concerning
atas POJK No. 11/POJK.03/2016 tentang Amendments to POJK No. 11/POJK.03/2016
Kewajiban Penyediaan Modal Minimum Bank concerning Minimum Capital Requirements for
Umum dan POJK No. 27/POJK.03.2022 tentang Commercial Banks and POJK No.
Perubahan kedua atas POJK 27/POJK.03.2022 concerning the second
No. 11/POJK.03/2016 tentang Kewajiban amendment to POJK No. 11/POJK.03/2016
Penyediaan Modal Minimum Bank. concerning Bank Minimum Capital
Requirements.
370
Page 374
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (CAR) (continued)
(CAR) (lanjutan)
Berdasarkan POJK No. 34/POJK.03/2016, PBI Based on POJK No. 34/POJK.03/2016, PBI
No. 17/22/PBI/2015 tentang Kewajiban No. 17/22/PBI/2015 regarding the Mandatory
Pembentukan Countercyclical Buffer dan POJK Formation of Countercyclical Buffer and
No. 46/POJK.03/2015 tentang Penetapan POJK No. 46/POJK.03/2015 regarding the
Systemically Important Bank dan Capital Determination of Systemically Important Banks
Surcharge, selain kewajiban penyediaan modal and Capital Surcharges, in addition to the
minimum sesuai profil risiko, BRI wajib minimum capital requirement in accordance
membentuk tambahan modal penyangga with the risk profile, BRI is required to form
(buffer) berupa Capital Conservation Buffer, additional capital (buffer), in the form of Capital
Countercyclical Buffer dan Capital Surcharge, Conservation Buffer, Countercyclical Buffer, and
yang wajib dibentuk secara bertahap mulai Capital Surcharge, which must be formed
tanggal 1 Januari 2016. gradually since January 1, 2016.
Pembentukan modal penyangga (buffer) berupa Formation of buffer capital in the form of Capital
Capital Conservation Buffer, Countercyclical Conservation Buffer, Countercyclical Buffer and
Buffer dan Capital Surcharge yang wajib Capital Surcharge that must be formed by BRI
dibentuk oleh BRI berdasarkan persentase based on a certain percentage of risk-weighted
tertentu dari ATMR adalah masing-masing assets are 2.5%, 0% and 2.5%, respectively.
2,5%, 0% dan 2,5%.
Berdasarkan profil risiko BRI pada semester I Based on the BRI’s risk profile as of semester I
dan semester II tahun 2024, yaitu low to and semester II year 2024, which are low to
moderate, maka CAR minimum pada tanggal- moderate, the minimum CAR as of March 31,
tanggal 31 Maret 2025 dan 31 Desember 2024 2025 and December 31, 2024 is set at 9% up to
ditetapkan masing-masing sebesar 9% sampai less than 10%.
dengan kurang dari 10%.
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024
Desember 2024 BRI telah memenuhi rasio BRI has fulfilled the ratio as required by Bank
sesuai yang disyaratkan Bank Indonesia dan Indonesia (BI) and Financial Service Authority
Otoritas Jasa Keuangan untuk rasio kecukupan for capital adequacy ratio.
modal.
CAR BRI (entitas induk) pada tanggal BRI’s CAR (parent entity) as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 masing- and December 31, 2024 are calculated as
masing dihitung sebagai berikut: follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET 1) 222.019.717 241.043.217 Common Equity (CET 1)
Modal Pelengkap (Tier 2) 12.249.782 11.725.187 Supplementary Capital (Tier 2)
Total Modal 234.269.499 252.768.404 Total Capital
Aset Tertimbang Menurut Risiko
(ATMR) Risk Weighted Asset (RWA)
ATMR untuk Risiko Kredit*) 948.906.605 907.054.632 RWA for Credit Risk*)
ATMR untuk Risiko Pasar**) 22.752.016 27.272.654 RWA for Market Risk**)
ATMR untuk Risiko
Operasional***) 115.666.470 100.903.263 RWA for Operational Risk***)
Total RWA 1.087.325.091 1.035.230.549 Total RWA
371
Page 375
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (CAR) (continued)
(CAR) (lanjutan)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rasio CAR CAR Ratio
Rasio CET 1 20,42% 23,28% CET 1 Ratio
Rasio Tier 1 20,42% 23,28% Tier 1 Ratio
Rasio Tier 2 1,13% 1,13% Tier 2 Ratio
Rasio Total 21,55% 24,41% Total Ratio
Rasio Minimum Tier 1 6,00% 6,00% Tier 1 Minimum Ratio
Rasio Minimum CET 1 4,50% 4,50% CET 1 Minimum Ratio
CAR Minimum Berdasarkan Minimum CAR Based
Profil Risiko 9,00% 9,00% on Risk Profile
*) Risiko Kredit dihitung berdasarkan SE OJK No. 24/SEOJK.03/2021 tanggal 7 *) Credit risk is calculated based on SE OJK No. 24/SEOJK.03/2021 dated
Oktober 2021. October 7, 2021.
**) Risiko Pasar posisi 31 Maret 2025 dan 31 Desember 2024 dihitung **) As of March 31 2025 and December 31 2023, Market risk is calculated based
berdasarkan SE OJK No. 23/SEOJK.03/2022 tanggal 7 Desember 2022. on SE OJK No. 23/SEOJK.03/2022 dated December 7, 2022.
***) Risiko Operasional dihitung berdasarkan SE OJK No. 6/SEOJK.03/2020 ***) Operational risk is calculated based on SE OJK No. 6/SEOJK.03/2020 dated
tanggal 29 April 2020. April 29, 2020.
b. Informasi Penting Lainnya Kredit yang Diberikan b. Other Significant Information Loans
1) Informasi mengenai restrukturisasi yang 1) Information regarding restructured loan by
dilakukan BRI dan entitas anak BRI and its subsidiaries
Tabel berikut merupakan informasi atas The following table presents information of
kredit yang diberikan yang telah restructured loan by BRI by type and
direstrukturisasi BRI berdasarkan jenis dan collectibility, as follows:
kolektibilitas:
31 Maret/March 31, 2025
Dalam Perhatian Kurang
Khusus/ Special Lancar/ Diragukan/
Current Mention Substandard Doubtful Macet/Loss Jumlah/Total
Jenis Type
Modal kerja 26.542.984 26.448.640 2.100.584 3.927.037 5.470.854 64.490.099 Working Capital
Investasi 8.935.191 4.251.097 178.060 1.836.499 1.891.884 17.092.731 Investment
Konsumsi 3.125.669 1.135.818 107.958 196.625 578.340 5.144.410 Consumer
Total 38.603.844 31.835.555 2.386.602 5.960.161 7.941.078 86.727.240 Total
31 Desember/December 31, 2024
Dalam Perhatian Kurang
Khusus/ Special Lancar/ Diragukan/
Current Mention Substandard Doubtful Macet/Loss Jumlah/Total
Jenis Type
Modal kerja 29.677.751 26.605.034 1.723.506 2.576.131 5.976.878 66.559.300 Working Capital
Investasi 9.734.122 3.880.018 157.900 1.771.994 2.635.766 18.179.800 Investment
Konsumsi 2.725.713 1.137.863 93.564 120.167 606.884 4.684.191 Consumer
Total 42.137.586 31.622.915 1.974.970 4.468.292 9.219.528 89.423.291 Total
372
Page 376
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
b. Informasi Penting Lainnya Kredit yang Diberikan b. Other Significant Information Loans (continued)
(lanjutan)
2) Dalam laporan Batas Maksimum Pemberian 2) In BRI’s report on Legal Lending Limit to
Kredit (BMPK) per tanggal-tanggal Bank Indonesia as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024 December 31, 2024 to Bank Indonesia
kepada Bank Indonesia No. 7/3/PBI/2005 No. 7/3/PBI/2005 and Financial Services
dan Otoritas Jasa Keuangan (OJK) No. Authority (OJK) No. 38/POJK.03/2019
38/POJK.03/2019 tanggal 19 Desember dated December 19, 2019 concerning the
2019 tentang Perubahan Atas Peraturan Amendment to the Financial Services
Otoritas Jasa Keuanagn Authority Regulation No. 32/POJK.03/2018
No.32/POJK.03/2018 tentang Batas on the Legal Lending Limit and Provision of
Maksimum Pemberian Kredit dan Large Funds for Commercial Banks, BRI
Penyediaan Dana Besar Bagi Bank Umum, has neither related parties nor third party
BRI tidak memiliki debitur, baik pihak terkait debtors, in accordance with Bank Indonesia
maupun pihak tidak terkait, yang tidak regulation and Financial Services Authority
memenuhi atau melampaui ketentuan (OJK), that does not comply with or exceed
BMPK sesuai dengan Peraturan Bank the Legal Lending Limit, respectively.
Indonesia dan OJK.
3) Rincian kredit yang mengalami penurunan 3) The details of non-performing collective
nilai merupakan kredit yang mengalami loans with collectibility of substandard,
penurunan nilai berdasarkan evaluasi doubtful and loss and total individual loans,
secara individual dan kredit dengan as well as the allowance for impairment
kolektibilitas kurang lancar, diragukan dan losses by economic sector, are as follows:
macet berdasarkan sektor ekonomi, serta
cadangan kerugian penurunan nilai adalah
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Perdagangan. perhotelan
dan restoran 19.222.271 17.567.182 Trading. hotels & restaurants
Perindustrian 11.302.647 11.172.229 Manufacturing
Pertanian 9.387.095 8.935.286 Agricultures
Konstruksi 7.094.163 7.100.058 Construction
Jasa dunia usaha 6.770.901 6.367.768 Business services
Pertambangan 2.375.505 2.305.584 Mining
Pengangkutan. pergudangan Transportation. warehousing
dan komunikasi 782.847 812.853 and communication
Listrik. gas dan air 220.083 232.994 Electricity. gas and water
Jasa pelayanan sosial 364.325 308.463 Social services
Lain-lain 5.189.393 4.884.507 Others
Total 62.709.230 59.686.924 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (42.214.655) (42.746.243) impairment losses
Neto 20.494.575 16.940.681 Net
373
Page 377
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
b. Informasi Penting Lainnya Kredit yang Diberikan b. Other Significant Information Loans (continued)
(lanjutan)
4) Rasio-rasio 4) Ratios
a. Rasio Non-Performing Loan (NPL) BRI a. The ratios of non-performing loans
(entitas induk) berdasarkan peraturan (NPL) BRI (parent entity) based on
terkait adalah sebesar 3,14% dan related regulation are 3.14% and
2,94% masing-masing pada tanggal- 2.94% as of March 31, 2025 and
tanggal 31 Maret 2025 dan 31 December 31, 2024, respectively.
Desember 2024. Sedangkan rasio NPL While the ratios of BRI’s (parent entity)
neto BRI (entitas induk) adalah sebesar non-performing loans (NPL) - net are
0,89% dan 0,75% masing-masing pada 0.89% and 0.75% as of March 31, 2025
tanggal 31 Maret 2025 dan 31 and December 31, 2024, respectively.
Desember 2024. Total kredit yang The total credit used in calculating NPL
digunakan dalam perhitungan NPL ini excludes the carrying amount of loan
tidak termasuk nilai tercatat kredit yang disbursed to other banks, as in
diberikan ke Bank lain, sesuai dengan accordance with SEOJK No.
SEOJK No. 9/SEOJK.03/2020 tentang 9/SEOJK.03/2020 regarding
Transparansi dan Publikasi Laporan Transparency and Publication of the
Bank Umum Konvensiolnal. Report of Conventional Commercial
Bank.
b. Rasio kredit usaha kecil terhadap b. The ratio of small business loans to
jumlah kredit yang diberikan BRI total loans provided by BRI was
adalah sebesar 55,04% dan 55,43% 55.04% and 55.43% as of March 31,
masing-masing pada tanggal 2025 and December 31, 2024,
31 Maret 2025 dan 31 Desember 2024. respectively.
Termasuk dalam saldo cadangan kerugian Included in the balance of allowance for
penurunan nilai BRI (entitas induk) adalah impairment losses of BRI (parent entity) are
cadangan kerugian untuk daerah yang masih reserves for losses for areas that are still
dikategorikan sebagai daerah rawan bencana categorized as disaster-prone areas or that have
atau yang pernah mengalami bencana sebesar experienced disasters amounted Rp191,620
Rp191.620 dan Rp132.489 dengan nilai tercatat and Rp132,489 with the carrying value
sebesar Rp2.049.540 dan Rp1.260.407 masing- amounted to Rp2,049,540 and Rp1,260,407 as
masing pada tanggal 31 Maret 2025 dan of March 31, 2025 and December 31, 2024,
31 Desember 2024. respectively.
Jumlah minimum Penyisihan Penilaian Kualitas The minimum allowance for assets quality
Aset kredit yang diberikan BRI (Entitas Induk), assessment on loan provided by BRI (Parent
yang wajib dibentuk sesuai dengan Peraturan Entity), which must be established in
Otoritas Jasa Keuangan (POJK) accordance with Financial Services Authority
No. 40/POJK.03/2019 tanggal 19 Desember Regulation (POJK) No. 40/POJK.03/2019 dated
2019 (Catatan 2e) adalah sebesar December 19, 2019 (Note 2e) amounted to Rp
Rp42.869.241 dan Rp41.253.476 masing- Rp42,869,241 and Rp41,253,476 as of March
masing pada tanggal 31 Maret 2025 dan 31 31, 2025 and December 31, 2024, respectively.
Desember 2024.
374
Page 378
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
c. Rasio Kredit Non-Performing (NPL) c. Non-Performing Loans (NPL) Rasio
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024,
Desember 2024, rasio NPL BRI konsolidasian the NPL ratio of BRI consolidated (loans, sharia
(kredit yang diberikan, pinjaman syariah dan loans and finance lease receivables) is as
piutang sewa pembiayaan) adalah sebagai follows:
berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rasio NPL - bruto 2,97% 2,78% NPL ratio - gross
Rasio NPL - neto 0,84% 0,70% NPL ratio – net
Rasio NPL - neto dihitung berdasarkan NPL NPL ratio - net is calculated based on NPL less
setelah dikurangi cadangan kerugian penurunan the minimum allowance for impairment losses in
nilai, sesuai dengan peraturan terkait dibagi accordance with Bank Indonesia Regulations
dengan jumlah kredit yang diberikan, piutang divided by the total loans, finance lease
sewa pembiayaan dan pinjaman syariah. receivables, and sharia loans.
d. Kolektibilitas d. Collectibility
31 Maret/ March 31, 2025
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Indonesia/
Current accounts with Bank Indonesia
Giro pada bank lain/
Current accounts with Other Banks 48.082.336 - - - - 48.082.336
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (19.194 )
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 98.544.239 - - - - 98.544.239
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (906) - - - - (906)
Efek-efek/Securities 332.618.021 - - - - 332.618.021
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (106.847)
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 52.666.177 1.620 - - - 52.667.797
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (1.327.940)
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 9.860.371 - - - - 9.860.371
Kredit yang diberikan/Loans
Individual/Individual* 11.893.831 11.201.482 295.226 1.788.660 4.712.264 29.891.463
Kolektif/Collective* 1.124.108.886 54.442.167 4.941.366 9.869.572 17.593.640 1.210.955.631
Usaha gadai/loan granting
under pawning business
activity** 70.329.801 3.003.236 103.593 73.598 235.998 73.746.226
Cadangan kerugian penurunan nilai/
Allowance for impairment losses
Individual/Individual* (6.077.967) (8.733.870) (246.160) (1.744.136) (4.623.861) (21.425.994)
Kolektif/Collective* (18.498.808) (13.433.857) (3.323.037) (6.539.459) (11.704.327) (53.499.488)
Usaha gadai/loan granting
under pawning business
activity** (2.453.665) (100.393) (3.028) (1.810) (53.927) (2.612.823)
Pinjaman syariah/Sharia loans 47.850.689 4.135.940 395.375 188.985 463.779 53.034.768
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.246.461) (1.946.936) (340.533) (137.495) (369.527) (4.040.952)
Piutang sewa pembiayaan/
Finance lease receivables 5.633.009 306.259 23.166 35.663 34.530 6.032.627
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (17.189) (75.145) (17.695) (33.236) (33.239) (176.504)
Tagihan akseptasi/
Acceptance receivables 12.555.616 - - - - 12.555.616
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (594.091)
375
Page 379
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
d. Kolektibilitas (lanjutan) d. Collectibility (continued)
31 Maret/ March 31, 2025
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Penyertaan saham/
Investment in shares
Komitmen dan Kontinjensi/
Commitments and Contingencies 217.303.697 368.289 32.053 44.432 424.418 218.172.889
Estimasi kerugian pada komitmen
Dan kontinjensi/
Estimated losses on
Commitments and contingencies - - - - - (2.216.027)
31 Desember/ December 31, 2024
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Indonesia/
Current accounts with Bank Indonesia
Giro pada bank lain/
Current accounts with Other Banks 25.582.825 - - - - 25.582.825
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (8.378)
Penempatan pada Bank Indonesia
dan Lembaga keuangan lain/
Placement with Bank Indonesia
and Other Financial Institutions 57.874.335 - - - - 57.874.335
Cadangan kerugian penurunan nilai/
Allowance for impairment losses 767 - - - - 767
Efek-efek/Securities (326.535.700) - - - - (326.535.700 )
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (58.823 )
Wesel ekspor dan tagihan lainnya/
Export Bills and Other Receivables 40.618.097 24.637 3.067 - 11.021 40.656.822
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (1.075.559 )
Efek-efek yang dibeli
dengan janji dijual kembali/
Securities purchased
under agreement to resell 16.845.690 - - - - 16.845.690
Kredit yang diberikan/Loans
Individual/Individual* 12.230.198 10.642.139 474.159 1.818.969 5.179.429 30.344.894
Kolektif/Collective* 1.123.059.853 48.417.127 4.319.037 7.231.303 17.516.112 1.200.543.432
Usaha gadai/loan granting
under pawning business
activity** 65.222.879 1.931.306 49.949 29.201 196.428 67.429.763
Cadangan kerugian penurunan nilai/
Allowance for impairment losses
Individual/Individual* (6.325.591) (8.978.573) (402.457) (1.818.969) (5.048.102) (22.573.692)
Kolektif/Collective* (19.121.428) (12.726.493) (2.843.059) (5.029.820) (12.245.393) (51.966.193)
Usaha gadai/loan granting
under pawning business
activity** (2.251.320) (57.405) (1.148) (385) (52.746) (2.363.004)
Pinjaman syariah/Sharia loans 45.088.321 4.008.539 89.752 101.767 600.703 49.889.082
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (1.325.566) (2.034.080) (59.785) (65.184) (510.417) (3.995.032)
Piutang sewa pembiayaan/
Finance lease receivables 6.077.090 261.824 25.379 34.006 35.309 6.433.608
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (17.215) (60.295) (16.001) (36.895) (35.184) (165.590)
Tagihan akseptasi/
Acceptance receivables 10.105.373 - - - - 10.105.373
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - (321.683)
Penyertaan saham/
Investment in shares
Komitmen dan Kontinjensi/
Commitments and Contingencies 200.945.801 901.549 30.936 40.864 81.000 202.000.150
Estimasi kerugian pada komitmen
Dan kontinjensi/
Estimated losses on
Commintments and contingencies - - - - - (2.551.050 )
* Kolektibilitas BRI, Bank Raya dan Pegadaian (diluar usaha gadai)/ Collectibility BRI, Bank Raya and Pegadaian excluding loan granting under pawning business activity.
** Koleibilitas usaha gadai Pegadaian (entitas anak)/ Collectibility of loan granting under pawning business activity of Pegadaian (subsidiary).
376
Page 380
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
e. Tingkat Suku Bunga Rata-rata e. The Average Interest Rate
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
Giro pada bank lain 0,00% 0,07% Current accounts with Other Banks
Penempatan pada Bank Indonesia 5,11 % 2,21% Placement with Bank Indonesia
Penempatan pada Lembaga keuangan lain 5,99 % 2,26% Placement with Other Financial Institutions
Efek - efek 6,85 % 6,88% Securities
Kredit yang diberikan Loans
Bunga Kontrak 10,75 % 10,77% Contractual Interest
Bunga Efektif 11,41 % 11,32% Efective Interest
Giro 5,33 % 4,82% Demand deposits
Tabungan 0,33 % 0,29% Saving deposits
Deposito 5,52 % 5,67% Time deposits
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 2,48 % 3,07% and other financial institutions
Mata uang asing Foreign currency
Giro pada bank lain 2,01% 3,39% Current accounts with Other Banks
Penempatan pada Bank Indonesia 4,24% 4,89% Placement with Bank Indonesia
Penempatan pada Lembaga keuangan lain 4,40% 5,13% Placement with Other Financial Institutions
Efek - efek % Securities
Dolar Amerika Serikat 4,01% 4,17% United States Dollar
Euro Eropa 2,44% 2,27% European Euro
Dolar Singapura 2,63% 2,77% Singaporean Dollar
Dolar Taiwan Baru 1,75% 1,52% New Taiwanese Dollar
Yen Jepang 0,57% 0,57% Japanese Yen
Kredit yang diberikan Loans
Bunga Kontrak 4,75% 4,84% Contractual Interest
Bunga Efektif 4,97% 5,08% Efective Interest
Giro 1,90% 2,33% Demand deposits
Tabungan 0,14% 0,16% Saving deposits
Deposito 4,38% 4,36% Time deposits
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 0.32% 1,21% and other financial institutions
f. Kegiatan Jasa Kustodian f. Custodian Service Activities
BRI melakukan kegiatan jasa penitipan harta BRI conducted custodian services (custodian
(bank kustodian) sejak tahun 1996 berdasarkan bank) since 1996 based on its operating license
izin operasi melalui Surat Keputusan Ketua through Bapepam’s Chairman Decree No.
Bapepam No. 91/PM/1996 tanggal 11 April 1996 91/PM/1996 dated April 11, 1996 and was
dan telah ditunjuk sebagai Sub Registry dalam appointed as the Sub-Registry in conducting
melaksanakan transaksi obligasi Pemerintah Government bonds transactions and
dan penatakerjaan SBI Scriptless oleh Bank administration of Scriptless Bank Indonesia
Indonesia. Certificates by Bank Indonesia.
Jasa penitipan harta ini merupakan bagian dari These custodian services are part of the
kegiatan Divisi Investment Services yang Investment Services Division Activities, which
meliputi jasa-jasa sebagai berikut: include the following services:
Jasa penyimpanan (safe keeping services) Safekeeping services and portfolio
dan Portfolio Valuation; valuation;
Jasa penyelesaian transaksi (settlement Settlement handling services;
handling);
Jasa penagihan penghasilan (income Income collection services, including the
collection), termasuk pembayaran related tax payments;
pajaknya;
Jasa corporate action dan proxy services; Corporate actions and proxy services;
Jasa informasi dan pelaporan (reporting Information and reporting services;
services);
377
Page 381
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
f. Kegiatan Jasa Kustodian (lanjutan) f. Custodian Service Activities (continued)
Jasa penitipan harta ini merupakan bagian dari These custodian services are part of the
kegiatan Divisi Investment Services yang Investment Services Division Activities, which
meliputi jasa-jasa sebagai berikut (lanjutan): include the following services (continued):
Jasa Custody Unit Link dan DPLK; Custody Unit Link and DPLK services;
Jasa Kustodian untuk sekuritisasi aset; dan Custodian services for asset securitization;
Jasa Kustodian Global untuk surat berharga and
yang diterbitkan di luar negeri. Global custodian services for securities
issued abroad.
Aset milik nasabah yang dititipkan pada The customers’ assets deposited in BRI’s
Kustodian BRI tidak termasuk dalam laporan Custodian are not included in the consolidated
posisi keuangan konsolidasian BRI dan Entitas financial position statements of BRI and its
Anak. Subsidiaries.
g. Kegiatan Wali Amanat g. Trustee Activities
BRI melakukan kegiatan jasa Wali Amanat sejak BRI conducted trustee service activities since
tahun 1996. Izin operasi BRI sebagai 1996. BRI’s operating license as trustee was
Wali Amanat telah diberikan oleh Menteri granted by the Minister of Finance based on
Keuangan dengan Surat Keputusan its Decree No. 1554/KMK.013/1990 dated
No. 1554/KMK.013/1990 tanggal 6 Desember December 6, 1990 and registered in OJK in
1990 dan telah terdaftar di OJK sesuai Surat accordance with its Registered Certificate as
Tanda Terdaftar sebagai Wali Amanat Trustee No. 08/STTD-WA/PM/1996 dated June
No. 08/STTD-WA/PM/1996 tanggal 11 Juni 11, 1996.
1996.
Jasa Wali Amanat ini merupakan bagian dari This trustee services are part of the Investment
kegiatan Divisi Investment Services yang Services Division activities, which include the
meliputi jasa-jasa sebagai berikut: following services:
Wali Amanat; Trustee;
Agen jaminan; dan Guarantee agent; and
Agen pemantau. Monitoring agent.
h. Jasa Trust h. Trust Services
Layanan Jasa Trust BRI merupakan layanan BRI’s Trust Service is a deposit services for
jasa penitipan harta nasabah yang berupa aset customers’ assets in the form of financial assets
financial untuk dan atas nama nasabah. BRI for and on behalf of customers. BRI is the first
merupakan Bank pertama di Indonesia yang bank in Indonesia to obtain a license from Bank
memperoleh izin dari Bank Indonesia Indonesia to perform Trust Services in Indonesia
untuk menjalankan layanan Jasa Trust di through Bank Indonesia letter
Indonesia melalui surat Bank Indonesia No. 15/19/DPB1/PB1-3 dated February 12, 2013
No. 15/19/DPB1/PB1-3 tanggal 12 Februari and Bank Indonesia confirmation letter
2013 dan surat penegasan Bank Indonesia No. 15/30/DPB1/PB1-3 dated March 19, 2013.
No. 15/30/DPB1/PB1-3 tanggal 19 Maret 2013.
Ruang lingkup layanan Jasa Trust BRI meliputi: The scope of BRI’s Trust Services includes:
Layanan Jasa Agen Pembayar; Paying agent services;
Layanan Jasa Agen Peminjaman; Lending agent services;
Layanan Jasa Agen Investasi; dan Investment agent services; and
Layanan Jasa Keagenan Lainnya, seperti Other agency services, such as Reception
misalnya Agen Penampungan dan Agen Agent and Guarantees Agent
Jaminan.
378
Page 382
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
h. Jasa Trust (lanjutan) h. Trust Services (continued)
BRI saat ini telah memberikan pelayanan Jasa Currently, BRI has been provided Trust Services
Trust untuk transaksi-transaksi keuangan yang for financial transactions involving oil and gas
melibatkan proyek minyak dan gas (Migas) baik projects, carried out by members of the
yang dilaksanakan oleh anggota Kontraktor Cooperation Contract Contractors (K3S) under
Kontrak Kerja Sama (K3S) di bawah naungan the auspices of SKK Migas and non K3S
SKK Migas maupun proyek-proyek non K3S. projects.
Di samping memberikan layanan Jasa Trust, In addition to providing Trust Services, BRI also
BRI juga memberikan layanan jasa Agen provides services for Paying Agent and
Pembayar dan Agen Penampungan (non-Trust) Reception Agent (non-Trust) for other sectors,
untuk sektor-sektor lain, seperti sektor such as infrastructure, energy, trading and
infrastruktur, energi, perdagangan dan industri chemical industries. Beside service to direct
kimia. Selain melayani direct customer, Jasa customers, BRI’s Trust Services also participate
Trust BRI juga berperan serta mendukung unit in supporting BRI’s business unit in the financing
kerja BRI dalam transaksi kegiatan pembiayaan transaction of infrastructure, energy and
infrastruktur, energi dan aktivitas transaksi syndicated financing transactions activities.
pembiayaan sindikasi.
i. Dana Pensiun Lembaga Keuangan BRI i. BRI Financial Institution Pension Fund
Dana Pensiun Lembaga Keuangan Bank Rakyat The Bank Rakyat Indonesia Financial Institution
Indonesia (DPLK BRI) didirikan oleh Pension Fund (DPLK BRI) was established by
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk on
tanggal 26 Maret 2004 berdasarkan Keputusan March 26, 2004 based on the Decree of the
Direksi PT Bank Rakyat Indonesia (Persero) Tbk Board of Directors of PT Bank Rakyat Indonesia
No. B. 140- DIR/KUI/TRY/03/2004 tanggal (Persero) Tbk No. B. 140- DIR/KUI/TRY/
26 Maret 2004 dan telah mendapatkan 03/2004 dated March 26 2004 and has received
pengesahan dari Menteri Keuangan Republik approval from the Minister of Finance of the
Indonesia No. KEP-97/KM.6/2004 tanggal Republic of Indonesia No. KEP-97/KM.6/2004
24 Mei 2004. dated May 24, 2004.
DPLK BRI menyelenggarakan Program antara DPLK BRI organizes programs including:
lain:
Program Pensiun Iuran Pasti (PPIP); Defined Contribution Pension Plan (PPIP);
Program Pengelolaan Dana Kompensasi Post-Employment Compensation Fund
Pasca Kerja (PPDKP); dan Management Program (PPDKP); and
Program Pengelolaan Dana Santunan Health Compensation Fund Management
Kesehatan (PPDSK). Program (PPDSK).
j. Agen Sindikasi j. Syndicated Agen
BRI saat ini memberikan pelayanan Jasa Agen DBRI currently provides Syndicated Business
Sindikasi untuk pembiayaan kredit sindikasi dari Services for syndicated loan from several
beberapa sektor/industri diantaranya sektor sectors/industries including agribusiness sector,
agribisnis, infrastruktur seperti jalan tol, infrastructure such as toll roads, ports, airports,
pelabuhan, bandara, pembangkit tenaga listrik, power plants, oil and gas, textiles, property and
minyak & gas, tekstil, properti dan manufaktur manufacturing involving government projects
yang melibatkan proyek-proyek pemerintah (BUMN) and private projects.
(BUMN) maupun proyek-proyek swasta.
379
Page 383
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
j. Agen Sindikasi (lanjutan) j. Syndicated Agen (continued)
Jasa agen sindikasi ini merupakan bagian dari Syndication Business Services is part of the
kegiatan sindikasi yang meliputi jasa-jasa syndication activities which include the following
sebagai berikut: services:
Arranger; Arranger;
Agen Fasilitas; Facilities Agent;
Agen Jaminan; dan Guarantees Agent; and
Agen Penampungan. Suspend Agent
k. Kontribusi Pendapatan Pajak dan PNBP k. Contribution of Tax and Non Tax Revenue
Pada tanggal-tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31, 2024,
31 Desember 2024, kontribusi BRI terhadap BRI's contribution to national income from tax
pendapatan negara dari pembayaran Pajak, revenue, withholding tax and Non Tax Revenue
pemungutan Pajak dan Penerimaan Negara (PNBP) (cash basis) are as follows:
Bukan Pajak (PNBP) (cash basis) adalah
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pajak Tax
PPh* 6.255.010 29.614.698 Income Tax*
Value Added Tax & Sales Tax
PPN & PPNBM 615.599 2.102.680 on Luxury Goods
Bea Masuk/Keluar, Bea & Cukai Import/Exit Duty, Customs & Excise
Bea Materai 9.117 36.982 and Stamp Duty
Pajak Pemerintah Pusat Lainnya Other Central Government Taxes
Pajak Daerah 19.151 126.702 Regional Tax
PNBP PNBP
Dividen 10.882.482 25.714.902 Dividend
PNBP Lainnya 20.155 76.561 Other PNBP
Total Kontribusi Pendapatan Total Contribution of Tax
Pajak dan PNBP 17.801.514 57.672.525 and Non Tax Revenue
*) PPh badan sebesar Rp2.868.687 dan Rp14.448.648 pada tanggal *) Corporate income tax of Rp2,868,687 and Rp14,448,648 as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024, yang dihitung secara accrual basis and December 31, 2024, which is calculated on an accrual basis (exclude BRI
(diluar BRI Global Financial Services Co. Ltd.) Global Financial Services Co. Ltd.)
**) PPN terdiri dari PPN wapu dan PPN Jasa perbankan **) VAT consists of VAT on sales and VAT on banking services
l. Rasio Giro Wajib Minimum (GWM) l. The Minimum Statutory Reserve (GWM)
Saldo giro pada Bank Indonesia disediakan Current account balances with Bank Indonesia
untuk memenuhi persyaratan Giro Wajib are provided to meet the Minimum Statutory
Minimum (GWM) dari Bank Indonesia. Pada Reserves (GWM) requirements from Bank
tanggal-tanggal 31 Maret 2025 dan Indonesia. As of March 31, 2025 and December
31 Desember 2024, GWM dihitung sesuai 31, 2024, the GWM was calculated in
dengan Peraturan Bank Indonesia (PBI) No. accordance with Bank Indonesia Regulation
24/4/PBI/2022 tanggal 25 Februari 2022 yang (PBI) No. 24/4/PBI/2022 dated February 25,
dijelaskan melalui Peraturan Anggota Dewan 2022 which is explained by the Regulation of
Gubernur (PADG) No. 12 Tahun 2023 tanggal Members of the Board of Governors (PADG) No.
27 September 2023. 12 Year 2023 dated September 27, 2023.
380
Page 384
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
l. Rasio Giro Wajib Minimum (GWM) (lanjutan) l. The Minimum Statutory Reserve (GWM)
(continued)
Dalam mendukung pertumbuhan ekonomi yang In supporting sustainable economic growth,
berkelanjutan, Bank Indonesia menetapkan dan Bank Indonesia determines and implements
melaksanakan kebijakan makroprudensial macroprudential policies through efforts to
melalui upaya mendorong intermediasi yang encourage balanced, quality, and sustainable
seimbang, berkualitas, dan berkelanjutan, intermediation, mitigate and manage systemic
memitigasi dan mengelola risiko sistemik, serta risks, and increase economic inclusion, financial
meningkatkan inklusi ekonomi, inklusi inclusion and sustainable finance in accordance
keuangan, dan keuangan berkelanjutan sesuai with Bank Indonesia Regulation (PBI) No. 11 of
Peraturan Bank Indonesia (PBI) No. 11 Tahun Year 2023 dated September 18, 2023
2023 tanggal 18 September 2023 tentang concerning the Macroprudential Liquidity
Kebijakan Insentif Likuiditas Makroprudensial, Incentive Policy, as further regulated through
sebagaimana diatur lebih lanjut melalui PADG PADG No. 11 Year of 2023 dated September 27,
No. 11 Tahun 2023 tanggal 2023 concerning Implementing Regulations for
27 September 2023 tentang Peraturan Implementing the Macropudential Liquidity
Pelaksanaan Peraturan Pelaksanaan Kebijakan Incentive Policy (PADG KLM).
Insentif Likuiditas Makropudensial (PADG KLM).
Rasio Penyangga Likuiditas Makroprudensial The Macroprudential Liquidity Buffer Ratio
(PLM) dihitung sesuai dengan PBI No. (PLM) is calculated through PBI No.
24/16/PBI/2022 tanggal 31 Oktober 2022 24/16/PBI/2022 dated October 31, 2022
tentang Rasio Intermediasi Makroprudensial dan concerning the Macroprudential Intermediation
Penyangga Likuiditas Makroprudensial bagi Ratio and Macroprudential Liquidity Buffer for
Bank Umum Konvensional, Bank Umum Conventional Commercial Banks, Islamic
Syariah, dan Unit Usaha Syariah Peraturan Commercial Banks, and Islamic Business Units
Anggota Dewan Gubernur (PADG) No. 18 Regulation of Members of the Board of
Tahun 2023 tanggal 29 November 2023. Governors (PADG) No. 18 Year 2023 dated
November 29, 2023.
Pemenuhan rasio-rasio tersebut di atas masing- The calculation of GWM ratio is determined as
masing ditentukan sebesar sebagai berikut: follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
GWM Primer 5,00% 5,00% Primary GWM
(i) GWM secara harian 0,00% 0,00% (i) GWM daily
(ii) GWM secara rata-rata*) 5,00% 5,00% (ii) GWM average*)
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial (PLM) 5,00% 5,00% Buffer Ratio(PLM)
Mata uang asing 4,00% 4,00% Foreign currency
(i) GWM secara harian 2,00% 2,00% (i) GWM daily
(ii) GWM secara rata-rata 2,00% 2,00% (ii) GWM average
381
Page 385
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
l. Rasio Giro Wajib Minimum (GWM) (lanjutan) l. The Minimum Statutory Reserve (GWM)
(continued)
Berdasarkan PBI No. 20/4/PBI/2018 tanggal Based on PBI No. 20/4/PBI/2018 dated March
29 Maret 2018, penyebutan Loan to Funding 29, 2018, Loan to Funding Ratio (LFR) changed
Ratio (LFR) berubah menjadi Rasio Intermediasi to Macroprudential Intermediation Ratio (RIM),
Makroprudensial (RIM), dan kewajiban and RIM fulfillment obligations are applicable
pemenuhan Giro RIM mulai berlaku pada starting on July 16, 2018. RIM is the minimum
tanggal 16 Juli 2018. Giro RIM adalah simpanan deposit the Bank is obliged to maintain in the
minimum yang wajib dipelihara oleh Bank dalam form of Current Account balance at Bank
bentuk saldo Rekening Giro pada Bank Indonesia at a certain percentage of third-party
Indonesia sebesar persentase tertentu dari DPK funds which calculation is based on the
yang dihitung berdasarkan selisih antara RIM difference between the RIM held by the Bank
yang dimiliki oleh Bank dan RIM Target. Giro and the Targeted RIM. RIM is charged if the
RIM dikenakan jika RIM Bank di bawah minimum Bank’s RIM is below Bank Indonesia’s minimum
RIM target Bank Indonesia (84%) atau di atas targeted RIM (84%) or above Bank Indonesia’s
maksimum RIM target Bank Indonesia (94%) maximum targeted RIM (94%) with Bank's
dengan Kewajiban Penyediaan Modal Minimum Minimum Capital Adequacy Ratio (CAR) smaller
(KPMM) Bank lebih kecil dari KPMM Insentif than Bank Indonesia's Incentive CAR of 14%.
Bank Indonesia yang sebesar 14%. Peraturan The regulation has been amended 4 (four) times
tersebut telah disempurnakan sebanyak 4 with the latest amendment PBI No.
(empat) kali dengan perubahan terakhir PBI 24/16/PBI/2022 dated October 31, 2022. The
No.24/16/PBI/2022 tanggal 31 Oktober 2022. PBI is explained through PADG No. 18 Year
PBI tersebut dijelaskan melalui PADG No. 18 2023 dated November 29, 2023.
Tahun 2023 tanggal 29 November 2023.
Rasio GWM BRI (entitas induk) pada tanggal- GWM ratios of BRI (parent entity) as of March
tanggal 31 Maret 2025 dan 31 Desember 2024 31, 2025 and December 31, 2024 are as follows:
adalah sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Rupiah Rupiah
GWM Primer 5,16% 5,39% Primary GWM
(i) GWM secara harian 0,00% 0,00% (i) GWM daily
(ii) GWM secara rata-rata*) 5,16% 5,39% (ii) GWM average*)
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial (PLM) 11,41% 12,55% Buffer Ratio (PLM)
Mata uang asing 4,21% 4,69% Foreign currency
(i) GWM secara harian 2,00% 2,00% (i) GWM daily
(ii) GWM secara rata-rata 2,21% 2,69% (ii) GWM average
*) Setelah dikurangi insentif sesuai PADG No. 11 Tahun *) After deducting incentives based on PADG No. 11 Year
2023. 2023.
Pada tanggal-tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31, 2024,
Desember 2024, BRI telah memenuhi ketentuan BRI has complied with Bank Indonesia’s
Bank Indonesia tentang rasio-rasio tersebut di regulations regarding ratios mentioned above.
atas.
382
Page 386
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
m. Risiko Nilai Tukar m. Exchange Rate Risk
Risiko nilai tukar merupakan risiko yang timbul Exchange rate risk is a risk arising from foreign
karena adanya fluktuasi nilai tukar terhadap exchange rate fluctuations against Rupiah of
Rupiah dari posisi valuta asing yang dimiliki BRI. foreign exchange positions held by BRI.
Termasuk dalam posisi valuta asing tersebut Included in the foreign exchange positions are
yaitu posisi trading book yang dilakukan dengan trading book positions held to generate profit
tujuan untuk mendapatkan keuntungan both from foreign exchange transactions in the
transaksi valuta asing dalam jangka pendek short term and banking book positions held to
maupun posisi banking book dalam rangka control the Net Open Position (NOP).
pengendalian PDN (Posisi Devisa Neto).
Menurut ketentuan Bank Indonesia berdasarkan Based on Bank Indonesia’s Regulation PBI No.
PBI No. 17/5/PBI/2015 tanggal 29 Mei 2015 17/5/PBI/2015 dated May 29, 2015, regarding
mengenai Perubahan Keempat atas PBI No. the Fourth Amendment of PBI No.
5/13/PBI/2003 tentang Posisi Devisa Neto Bank 5/13/PBI/2003, regarding Net Open Position for
Umum tanggal 1 Juli 2010, PDN ditetapkan Commercial Banks dated July 1, 2010, NOP is
maksimum sebesar 20% modal. set to a maximum of 20% of capital.
PDN adalah penjumlahan dari nilai absolut untuk NOP is the sum of the absolute amount of the
jumlah dari selisih bersih aset dan liabilitas net difference between assets and liabilities for
dalam laporan posisi keuangan untuk setiap each foreign currency on statement of financial
mata uang asing dengan selisih bersih tagihan position add with the net difference between
dan liabilitas komitmen dan kontinjensi dalam receivables and payables of commitments and
rekening administratif untuk setiap mata uang contingencies for each foreign currency
asing yang semuanya dinyatakan dalam Rupiah. recorded in administrative accounts, which
presented in Rupiah.
Berikut adalah PDN (BRI saja) masing-masing The tables below represent NOP (BRI only) as
pada tanggal 31 Maret 2025 dan 31 Desember March 31, 2025 and December 31, 2024,
2024, per mata uang, sebagai berikut: respectively, by currency, as follows:
31 Maret/March 31. 2025
Aset/ Liabilitas/ PDN/
Mata Uang Assets Liabilities NOP Currencies
Laporan Posisi Statement of Financial
Keuangan dan Position and
Rekening Administratif Administrative Accounts
Dolar Amerika Serikat 416.710.799 412.569.320 4.141.479 United States Dollar
Euro Eropa 3.606.626 3.891.098 284.472 European Euro
Yen Jepang 6.925.859 7.247.020 321.162 Japanese Yen
Dolar Kanada 71.750 59.025 12.724 Canadian Dollar
Dolar Australia 394.244 444.596 50.352 Australian Dollar
Dolar Singapura 4.283.355 4.419.578 136.223 Singaporean Dollar
Renminbi 3.422.304 3.473.420 51.117 Renminbi
Pound Sterling Inggris 792.962 789.955 3.007 Great Britain Pound Sterling
Lain-lain 1.340.823 554.449 786.374 Others
5.786.909
Modal 234.269.499 Capital
Rasio PDN 2,47% NOP Ratio
383
Page 387
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
m. Risiko Nilai Tukar (lanjutan) m. Exchange Rate Risk (continued)
Berikut adalah PDN (BRI saja) masing-masing The tables below represent NOP (BRI only) as
pada tanggal 31 Maret 2025 dan 31 Desember March 31, 2025 and December 31, 2024,
2024, per mata uang, sebagai berikut: respectively, by currency, as follows:
31 Desember/December 31, 2024
Aset/ Liabilitas/ PDN/
Mata Uang Assets Liabilities NOP Currencies
Laporan Posisi Statement of Financial
Keuangan dan Position and
Rekening Administratif Administrative Accounts
Dolar Amerika Serikat 375.180.416 377.380.016 2.199.600 United States Dollar
Euro Eropa 7.471.814 4.316.845 3.154.969 European Euro
Yen Jepang 6.229.190 6.188.990 40.200 Japanese Yen
Dolar Kanada 30.860 33.445 2.585 Canadian Dollar
Dolar Australia 229.170 219.906 9.264 Australian Dollar
Dolar Singapura 4.238.766 4.292.604 53.838 Singaporean Dollar
Renminbi 2.866.140 2.737.495 128.645 Renminbi
Pound Sterling Inggris 521.708 536.844 15.136 Great Britain Pound Sterling
Lain-lain 1.470.392 924.091 546.301 Others
6.150.538
Modal 253.862.567 Capital
Rasio PDN 2,42% NOP Ratio
n. Manajemen Risiko Operasional n. Operational Risk Management
Penerapan Manajemen Risiko Operasional Implementation of Operational Risk
dilakukan dengan berpedoman pada Management is carried out according to
POJK No. 18/POJK.03/2016 tanggal 22 Maret Financial Services Authority Regulation (POJK)
2016 tentang Penerapan Manajemen Risiko No. 18/POJK.03/2016 dated March 22, 2016
bagi Bank Umum dan Peraturan Menteri BUMN regarding Risk Management Implementation for
RI Nomor PER-5/MBU/09/2022 tentang Commercial Banks and the Minister of State-
Penerapan Manajemen Risiko pada Badan Owned Enterprises Regulation No.PER-
Usaha Milik Negara. Penerapan manajemen 5/MBU/09/2022 regarding Implementation of
risiko mencakup pilar Pengawasan aktif Dewan Risk Management in State-Owned Enterprises,
Komisaris dan Direksi, Kecukupan kebijakan, which requires the risk management
prosedur dan penetapan limit, Kecukupan implementation to cover the pillars of active
proses identifikasi, pengukuran, pemantauan monitoring by the Board of Commissioners and
dan pengendalian risiko serta sistem informasi Directors, adequacy of policies, limit procedure
manajemen risiko, dan sistem pengendalian and determination, adequacy of identification,
internal. measurement, monitoring and management of
risk process adequacy as well as information
system of risk management, and internal control
system.
384
Page 388
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
Penerapan Manajemen Risiko Operasional The implementation of operational risk
dimaksudkan untuk mengelola eksposur risiko management is intended to manage operational
operasional yang disebabkan oleh faktor internal risk exposure due to internal and external factors
maupun eksternal yang dapat mengganggu that impact the business and operational
aktivitas bisnis dan operasional, seperti faktor activities, such as inadequate human resources,
ketidakcukupan sumber daya manusia, proses internal processes, information technology
internal, kegagalan sistem teknologi informasi, system failures, natural disasters, and external
bencana alam dan kejahatan pihak eksternal party’s crimes against the Bank that potentially
terhadap bank yang berpotensi menimbulkan cause financial and non-financial losses.
kerugian finansial maupun non finansial bagi Operational risk exposure management in BRI
bank. Pengelolaan terhadap eksposur risiko includes management of legal, reputational,
operasional di BRI mencakup pengelolaan compliance and strategic risk exposures that
terhadap eksposur risiko hukum, reputasi, occur in every business process and operational
kepatuhan dan stratejik yang terdapat pada activity.
setiap proses bisnis dan aktivitas operasional.
Setiap unit kerja operasional BRI bertanggung Each of BRI’s operational business units are
jawab atas penerapan proses manajemen risiko responsible for the implementation of risk
melalui sistem pengendalian internal dalam management process in the business and
aktivitas operasional dan bisnis di masing- operational activities of each business unit
masing unit kerja. Hal tersebut dilakukan mulai through the internal control system. This is done
dari tahap identifikasi, pengukuran, pemantauan starting from the phase of identification,
hingga pengendalian risiko. Untuk measurement, monitoring to risk control. To
mengkoordinasikan dan memastikan bahwa coordinate and ensure that the implementation
penerapan proses manajemen risiko of risk management processes is carried out in
dilaksanakan sesuai ketentuan, maka Direksi accordance with the rules, BRI’s Board of
BRI menetapkan fungsi manajemen risiko pada Directors established a risk management
setiap unit kerja mulai dari level Kantor Pusat function in every business unit starting from the
(Divisi/Desk/ Team), Regional Office, Kantor level of Head Office (Division/Desk), Regional
Cabang Khusus, Kantor Cabang, Kantor Offices, Special Branch Office, Branch Offices,
Cabang Pembantu, BRI Unit, Kantor Kas, Sentra Sub-Branch Offices, BRI Priority Service
Layanan BRI Prioritas dan Unit Kerja Luar Centers and Overseas Business Units.
Negeri (UKLN).
Satuan Kerja Manajemen Risiko Operasional The risk management unit (SKMRO) is
(SKMRO) bertugas dan bertanggung jawab responsible for preparing guidelines for
dalam penyusunan pedoman penerapan implementing operational risk management,
manajemen risiko operasional, pengembangan developing and implementing
dan implementasi kebijakan/prosedur dan policies/procedures and methodologies,
metodologi, pengawasan, pengkajian, serta supervising, reviewing, and monitoring the
pemantauan proses manajemen risiko operational risk management process.
operasional. Di samping itu, SKMRO juga Furthermore, SKMRO also plays a role in the
berperan dalam penyusunan dan implementasi preparation and monitoring of BRI's risk profile,
tata kelola manajemen risiko operasional, assessment of the adequacy of risk
penyusunan dan pemantauan profil risiko BRI, management of a new product and/or activity,
penilaian kecukupan pengelolaan risiko dari and supports operational work units/risk owners
suatu produk bank baru, serta mendukung unit in developing a culture of risk awareness,
kerja operasional/risk owner dalam implementation of anti-fraud strategies, and
mengembangkan budaya sadar risiko, compliance with related risk management
penerapan strategi anti fraud, dan kepatuhan principles. In the context of Discussions on
terhadap prinsip-prinsip manajemen risiko. management and improvement of control over
Pembahasan pengelolaan dan perbaikan kontrol operational risks are carried out in the Risk
atas risiko operasional dilaksanakan dalam Management Committee (RMC) on a monthly
kegiatan Forum Manajemen Risiko (FMR) basis together with the SKMR and related
maupun Risk Management Committee (RMC) Divisions/Desks.
yang dilaksanakan secara rutin bersama dengan
SKMR dan Divisi/Desk lainnya.
385
Page 389
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
Audit Intern selaku third line dalam 3 lines of Internal audit as the third line of defense
model yang meliputi Audit Intern Kantor Pusat including the Head of Internal Audit Office and
dan Audit Intern Regional BRI seluruh Indonesia BRI’s Regional Internal Audit Office throughout
bertugas melakukan pemantauan dan validasi Indonesia is responsible for monitoring and
atas kecukupan dan efektivitas pengendalian validating the internal control adequacy and
internal di BRI secara bankwide. effectiveness of internal control at BRI on a
Bankwide basis.
Penerapan manajemen risiko operasional BRI The implementation of BRI's operational risk
difasilitasi melalui perangkat manajemen risiko management is facilitated through operational
operasional berupa BRI Operational Risk risk management tools in the form of BRI
Assessor (OPRA), Integrated Risk Management Operational Risk Assessor (OPRA), Integrated
System (IRMS) maupun BRI Sistem Informasi Risk Management System (IRMS) and BRI
Manajemen (BRISIM), yang mencakup modul Management Information System (BRISIM),
Risk and Control Library (RCL), Risk and Control which include the Risk and Control Library
Self Assessment (RCSA/CSA), Key Risk (RCL), Risk and Control Self-Assessment
Indicator (KRI), Loss Event Database (LED), (RCSA/CSA), Key Risk Indicator (KRI), Loss
Risk Maturity Self Assessment (RMSA), dan Event Database (LED), Risk Maturity Self-
fungsi Briefing, Verification, dan Coaching Assessment (RMSA), and Briefing, Verification
(BVC). Kebijakan Pedoman Pelaksanaan and Coaching (BVC) functions. The Operational
Penerapan Manajemen Risiko Operasional telah Risk Management Implementation Guidelines
dikinikan dalam Surat Edaran No. SE.58- Policy has been updated in Circular Letter
DIR/ORD/11/2022 tanggal 22 November 2022. No. SE.58-DIR/ORD/11/2022 dated November
22, 2022.
Upaya pemahaman manajemen risiko Risk management understanding efforts are
difokuskan pada peningkatan budaya risiko. focused on improving risk culture. Risk culture is
Budaya risiko merupakan nilai-nilai dan perilaku the values and behaviors of individuals that will
individu yang akan terefleksi dalam keputusan- be reflected in the decisions taken and how to
keputusan yang diambil dan cara melakukan do work with the principle of prudence and risk
pekerjaan dengan prinsip kehati-hatian dan management considerations. This is done
pertimbangan manajemen risiko. Hal ini through risk management socialization/training
dilakukan melalui sosialisasi/pelatihan that continues to be carried out to all BRI
manajemen risiko yang terus dilakukan kepada workers, as well as improving the quality of risk
seluruh pekerja BRI, serta peningkatan kualitas control in every operational activity, both in
pengendalian risiko pada setiap aktivitas accelerating the detection of risk events, as well
operasional, baik dalam melakukan percepatan as monitoring the completion of follow-up plans
deteksi kejadian risiko, maupun monitoring for control improvement. Risk culture has been
penyelesaian rencana tindak lanjut perbaikan regulated in the Directors’ Circular Letter No.
kontrol. Budaya risiko telah diatur dalam Surat SE.04-DIR/CTR/01/2023 Book 2 concerning
Edaran Direksi No. SE.04-DIR/CTR/01/2023 Risk Culture dated January 31, 2023.
Buku 2 tentang Budaya Risiko tanggal 31
Januari 2023.
386
Page 390
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
1. Risk and Control Self Assessment 1. Risk and Control Self Assessment (RCSA)
(RCSA)
RCSA merupakan perangkat manajemen RCSA is a qualitative and predictive risk
risiko yang bersifat kualitatif dan prediktif management tool which is used to identify
yang digunakan untuk mengidentifikasi dan and measure the impact and likelihood of
mengukur risiko berdasarkan dimensi risks. RCSA has been implemented in BRI’s
dampak (impact) dan kemungkinan Head Office (Desk/Division), Regional
kejadian (likelihood), RCSA di BRI telah Offices, Special Branch Office, Overseas
diterapkan di Divisi/Desk/Team Kantor Branch/Representative Office, Regional
Pusat BRI, Regional Office, Kantor Cabang Internal Audit, Regional Campus, Branch
Khusus, UKLN, Audit Intern Wilayah, Offices which also represents BRI Units,
Regional Campus, Kantor Cabang yang Sub-Branch Offices and Priority Service
juga mewakili BRI Unit, Kantor Cabang Centres.
Pembantu, dan Sentra Layanan BRI
Prioritas.
RCSA ditujukan untuk membantu unit kerja RCSA is intended to assist the operational
dalam mengidentifikasi dan mengukur business unit in identifying and measuring
secara independen risiko operasional pada operational risk in every business and
setiap aktivitas operasional dan bisnis, operational activites independently,
termasuk melakukan pemantauan dan including monitoring and determining
penentuan langkah-langkah perbaikan atau corrective actions or the future action plans.
rencana tindak lanjut ke depan.
Pengkinian risk issue pada RCSA dilakukan The risk issue in RCSA is updated by
dengan mempertimbangkan perkembangan considering BRI’s business development
bisnis BRI yang meliputi implementasi which include the new product and or
produk dan atau aktivitas baru, segmen activity implementation, new market
pasar baru dan persaingan bisnis, segment and business competition, change
perubahan ketentuan internal/eksternal, in internal/external regulation and other
dan perubahan lainnya yang changes that affect BRI’s risk exposure.
mempengaruhi eksposur risiko BRI. These assessment is carried out by
Penilaian dimaksud dilakukan antara lain considering Incident Management
dengan mempertimbangkan data Loss (IM)/Loss Event Database (LED) data, Key
Event Database (LED), Key Risk Indicator Risk Indicator (KRI), and Audit Result report
(KRI) maupun Laporan Hasil Audit (LHA). (LHA). RCSA is performed semi-anually
RCSA dilaksanakan secara periodik setiap and the frequency will be increased if there
semester, dan frekuensinya akan is a significant change in risk exposure.
ditingkatkan apabila terjadi perubahan
eksposur risiko yang signifikan.
2. Loss Event Database (LED) 2. Loss Event Database (LED)
Loss Event Database (LED) BRI merupakan BRI’s Loss Event Database (LED) which
proses pencatatan data kejadian kerugian includes data documentation process of
yang dilakukan untuk setiap jenis kerugian loss events for all types of loss, financial and
non finansial maupun finansial yang meliputi non-financial loss, which includes actual
actual loss dan potential loss termasuk loss and potential loss, including corrective
langkah-langkah perbaikan dan actions and incident handling conducted.
penanganan insiden yang dilakukan.
387
Page 391
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
2. Loss Event Database (LED) (lanjutan) 2. Loss Event Database (LED) (continued)
Berdasarkan data kejadian kerugian pada Based on loss event data in LED module,
modul LED, analisa kejadian kerugian dapat loss event analysis can be performed based
dilakukan berdasarkan penyebab, aktivitas on causes, functional activities, event types,
fungsional, kategori kejadian (event type) and business lines of BRI. The information
dan lini bisnis BRI. Sistem informasi system can be used to determine the
tersebut dapat digunakan untuk preventive actions in risk controls, based on
menentukan langkah-langkah preventif the documentation process of incident
pengendalian risiko berbasiskan handling or settlement for the non-financial
pendokumentasian proses penanganan loss, financial loss, loss recovery, and
atau penyelesaian insiden baik dari sisi non litigation process.
finansial, kerugian finansial dan recovery
kerugian maupun proses litigasi.
Dalam rangka perhitungan beban modal In order to calculate capital expenses and
dan ATMR Operasional, BRI telah Operational RWA, BRI has implemented
menerapkan Pengukuran Modal Minimum a Standard Approach Minimum Capital
Risiko Operasional (MMRO) Pendekatan Measurement for Operational Risk (MMRO)
Standar yang berpedoman pada Basel III which is guided by the Basel III Framework.
Framework. Ketentuan ATMR Risiko Provisions for Operational Risk RWA with
Operasional dengan pendekatan standar a standard approach are regulated through
diatur melalui Surat Edaran Direksi No. Directors' Circular Letter No. SE.66-
SE.66-DIR/MPE/12/2022 Buku 2 tentang DIR/MPE/12/2022 Book 2 concerning
Perhitungan ATMR Operasional. Operational RWA Calculations.
3. Key Risk Indicator (KRI) 3. Key Risk Indicator (KRI)
KRI adalah perangkat Manajemen Risiko KRI is a risk management tool in the form of
yang berupa indikator kuantitatif yang dapat quantitative indicators that can provide early
memberikan informasi secara dini terhadap information on the increase or decrease in
peningkatan atau penurunan risiko dan atau risk and/or decrease in the effectiveness of
penurunan efektivitas kontrol terhadap limit controls against a predetermined threshold.
threshold yang telah ditentukan. KRI dapat KRI can be leading or lagging. Risk
bersifat leading maupun lagging. monitoring through KRI aims to determine
Pemantauan risiko melalui KRI bertujuan follow-up plans related to risk control so as
untuk menentukan rencana tindak lanjut to prevent or minimize the impact of losses.
terkait pengendalian risiko sehingga dapat
mencegah atau meminimalisir dampak
kerugian.
BRI telah melakukan identifikasi terhadap BRI has identified key risk indicators for all
indikator-indikator risiko utama untuk semua risk types and determined the risks
jenis risiko dan menetapkan batasan atau threshold or limit which portrays the
limit risiko yang mencerminkan kondisi dan acceptable condition and risk appetite of
risiko yang dapat diterima (risk appetite) BRI. Identification of main risk indicator and
BRI. Identifikasi indikator risiko utama dan KRI threshold determination is established
penetapan batasan (threshold) KRI using the best judgement, considering BRI
dilakukan dengan menggunakan best risk exposures and risk appetite. Threshold
judgement dengan mempertimbangkan determination involves internal auditor, risk
eksposur risiko dan risk appetite BRI. owner and other related business units.
Penentuan threshold melibatkan Audit BRI’s KRI are reflected on its Bankwide Risk
Internal, Risk Owner dan Unit Kerja terkait Profile and Regional Risk Profile Report
lainnya. KRI BRI antara lain tercermin which are monitored and reported monthly
dalam Laporan Profil Risiko Bankwide dan to the management.
Profil Risiko Regional Office yang di-monitor
secara rutin dan dilaporkan kepada pihak
manajemen setiap bulan.
388
Page 392
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
4. Forum Manajemen Risiko (Forum MR) 4. Risk Management Forum (RM Forum)
Forum Manajemen Risiko (Forum MR) Risk Management Forum (RM Forum) is a
adalah wadah atau forum pertemuan antara risk management tool to hold a meeting or
pemimpin unit kerja operasional dengan forum among the head of BRI’s operational
pejabat setingkat dibawahnya, pekerja atau business units with the lower level
jajarannya untuk membahas employees and staff to discuss inherent
permasalahan-permasalahan (risiko) yang risks in the daily business or operational
melekat pada aktivitas bisnis atau activities that might be the constraint in
operasional yang menjadi kendala dalam achieving the business target or standard
rangka mencapai target bisnis atau kinerja business performance. Risk management
yang ditetapkan. Pelaksanaan Forum forum, which are held in each business unit,
Manajemen Risiko di masing-masing unit are expected to support the growth of BRI’s
kerja BRI diharapkan menjadi salah satu risk awareness culture. RM Forum
pendukung dan pendorong untuk implementation in regional level are held in
menumbuhkembangkan budaya sadar a form of Governance, Risk and
risiko di BRI. Implementasi Forum MR di Compliance (GRC) Forum, which attended
level Regional dilaksanakan dalam bentuk by permanent member, i.e. Regional CEO,
Forum Governance, Risk, and Compliance Regional Risk Management Head, and
(GRC) yang dihadiri oleh anggota tetap Regional Chief Audit.
yaitu Regional CEO, Regional Risk
Management Head, dan Regional Chief
Audit.
5. Risk Maturity Self Assessment (RMSA) 5. Risk Maturity Self Assessment (RMSA)
Risk Maturity Self Assessment (RMSA) Risk Maturity Self Assessment (RMSA) is
merupakan proses self assessment a self-assessment process regarding the
terhadap tingkat kemapanan penerapan maturity level of risk management
manajemen risiko di setiap unit kerja BRI implementation in each business unit of
yang dilakukan setiap akhir tahun oleh BRI, conducted annually by the leaders of
masing-masing pimpinan unit kerja BRI each unit against specific parameters. By
terhadap parameter-parameter tertentu. conducting this maturity assessment, it is
Dengan melakukan penilaian maturitas expected that each business unit can
diharapkan masing-masing unit kerja dapat evaluate the risk management practices
mengevaluasi penerapan manajemen risiko that have been implemented, leading to
yang telah dilakukan sehingga lebih baik ke improvements in the future.
depan.
389
Page 393
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
6. Business Continuity Management (BCM) 6. Business Continuity Management (BCM)
Potensi gangguan/bencana baik yang The potential disruptions or disasters
disebabkan antara lain oleh alam, manusia caused by natural events, human actions,
dan teknologi merupakan ancaman bagi and technology pose a threat to the
kelangsungan usaha BRI, dimana BRI continuity of BRI's operations, as BRI has
memiliki unit kerja operasional yang operational units spread across Indonesia.
tersebar di seluruh Indonesia. Oleh karena Therefore, the Board of Directors of BRI
itu, Direksi BRI memandang perlu untuk deems it necessary to develop and
mengembangkan dan menerapkan suatu implement a Business Continuity
Kebijakan Business Continuity Management (BCM) Policy to protect the
Management (BCM) guna melindungi safety and security of employees,
keamanan dan keselamatan jiwa pekerja, safeguard the lives of customers and other
melindungi keselamatan jiwa nasabah dan stakeholders within the operational units of
stakeholders lainnya yang berada di BRI, maintain the continuity of essential
lingkungan unit kerja operasional BRI, business and operational activities, and
mempertahankan kelangsungan aktivitas- protect BRI's assets while ensuring an
aktivitas bisnis/operasional terpenting, dan adequate response in the event of
menjaga aset BRI dan memiliki respon yang disruptions or disasters. The BCM policy is
memadai dalam situasi gangguan/bencana. governed by Circular Letter SE.50-
Kebijakan BCM diatur melalui Surat Edaran DIR/MPE/12/2023 regarding Business
SE.50-DIR/MPE/12/2023 tentang Continuity Management, Book 1 on
Manajemen Kelangsungan Usaha, Buku 1 Business Continuity Management (BCM),
tentang Business Continuity Management and Standard Operating Procedure No.
(BCM) dan Standar Operasional Prosedur SO.09-ORD/03/2025 on Business
No. SO.09-ORD/03/2025 tentang Continuity Management.
Pengelolaan Kelangsungan Usaha.
Implementasi BCM BRI mencakup seluruh BRI BCM implementation covers all BRI
unit kerja BRI yang antara lain dilakukan work units, among others through the
melalui pembentukan Tim Manajemen formation of
Krisis, penyusunan Call Tree dan a Crisis Management Team, the
penetapan alternate sites, serta berbagai preparation of Call Tree and the
pengujian rencana kelangsungan usaha. establishment of alternate sites, and various
Unit kerja BRI juga telah melakukan tests of business continuity plans. BRI work
Penilaian Risiko Ancaman dan Bencana units have also carried out
(PRAB) yang bertujuan untuk a Threat and Disaster Risk Assessment
mengidentifikasi sumber daya yang which aims to identify the resources needed
dibutuhkan dalam rangka persiapan in preparation for facing threats/disasters in
menghadapi ancaman/bencana di masing- each work unit. As one of the
masing unit kerja. Sebagai salah satu implementation of BCM BRI has
implementasi BCM BRI telah memiliki Emergency Response Plan (ER Plan) and
pedoman Emergency Response Plan (ER Business Continuity Plan (BC Plan) policies
Plan) dan kebijakan Business Continuity for Critical Work Units. To ensure that the
Plan (BC Plan) untuk Unit Kerja Kritikal. policy can be used during disruptions/
Untuk memastikan bahwa kebijakan disasters, the ER Plan and BC Plan trials
tersebut dapat digunakan saat terjadi are carried out annually and prioritized in
gangguan/bencana maka pelaksanaan uji disaster-prone work units.
coba ER Plan dan BC Plan dilaksanakan
setiap tahun dan diprioritaskan pada unit
kerja yang rawan bencana.
390
Page 394
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
6. Business Continuity Management (BCM) 6. Business Continuity Management (BCM)
(lanjutan) (continued)
Dalam periode satu tahun ke belakang telah In the past year, various disaster events
terjadi berbagai kejadian-kejadian bencana have occurred which have activated BRI
yang telah mengaktifkan prosedur Work Unit business continuity procedures,
kelangsungan usaha Unit Kerja BRI, which is proof of the BRI organization's
dimana hal tersebut menjadi bukti kesiapan readiness to face these conditions.
organisasi BRI untuk menghadapi kondisi- Provisions regarding disaster emergency
kondisi tersebut. Ketentuan mengenai response in the workplace have been
tanggap darurat bencana di tempat kerja formulated through Circular Letter No. 58-
telah dirumuskan melalui Surat Edaran No. /DIR/ORD/11/2022 Book 4 concerning
58-/DIR/ORD/11/2022 Buku 4 tentang Occupational Safety and Health
Sistem Manajemen Keselamatan dan Management Systems (SMK3) and SOP
Kesehatan Kerja (SMK3) dan SOP No. No. SO.09-ORD/03/2025 on Business
SO.09-ORD/03/2025 tentang Pengelolaan Continuity Management.
Kelangsungan Usaha.
7. Penilaian Kecukupan Pengelolaan 7. Assessment of Risk Management
Risiko Produk Bank Baru (PBB) Adequacy on New Product and/or
Activity Launching
Dalam rangka mengefektifkan pengeloaan In order to make bank product risk
risiko produk bank, maka setiap rencana management more effective, every plan to
penerbitan produk bank baru (PBB) di BRI, issue a new bank product (PBB) at BRI, a
dilakukan proses validasi peningkatan validation process is carried out to increase
materialitas risiko dan proses penilaian risk materiality and a risk management
manajemen risiko oleh product owner assessment process by the product owner
terhadap setiap jenis risiko yang mungkin for each type of risk that may arise from the
timbul dari penerbitan PBB, termasuk issuance of PBB, including determining
penetapan kontrol dan pengendalian yang controls and controls aimed at mitigating the
ditujukan untuk memitigasi risiko yang risks in question.
dimaksud.
Selanjutnya, SKMR yang dikoordinasikan Furthermore, the SKMR coordinated by
oleh SKMRO melakukan penilaian SKMRO conducts an assessment of the
kecukupan pengelolaan risiko PBB dan adequacy of the management of PBB risks
menyampaikan hasil penilaian yang and communicates the results of the
dimaksud kepada product owner. Kebijakan assessment to the product owner. The PBB
PBB diatur dalam Surat Edaran No. SE.30- policy is regulated in circular Letter
DIR/PPM/11/2024, Buku 2 tentang No. SE.30-DIR/PPM/II/2024, Book 2 on
Pengelolaan Produk yang mencakup product management, which includes the
Pengelolaan Risiko Penyelenggaraan management of product implementation
Produk. risks.
391
Page 395
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
49. INFORMASI TAMBAHAN (lanjutan) 49. ADDITIONAL INFORMATION (continued)
n. Manajemen Risiko Operasional (lanjutan) n. Operational Risk Management (continued)
8. Penerapan Strategi Anti Fraud BRI 8. BRI Anti-Fraud Strategy Implementation
Semua kegiatan usaha Bank dapat terpapar All of the Bank's business activities can be
risiko operasional salah satunya fraud. exposed to operational risks, one of which
Untuk meminimalkan dampak kerugian is fraud. To minimize the impact of losses
akibat fraud maka BRI menerapkan Strategi due to fraud, BRI implements an Anti-Fraud
Anti Fraud yang merupakan wujud strategy which is a form of BRI's
komitmen BRI untuk tidak memberikan commitment to zero tolerance for fraud
toleransi (zero tolerance) atas fraud melalui through an effective and sustainable fraud
sistem pengendalian fraud yang efektif dan control system. The implementation of the
berkesinambungan. Penerapan Strategi Anti-Fraud strategy at BRI is supported by
Anti Fraud di BRI didukung dengan increasing fraud detection capabilities
peningkatan kapabilitas deteksi fraud through the development of the Fraud
melalui pengembangan Fraud Detection Detection System, as well as increasing the
System, serta peningkatan kompetensi dan competence and awareness of BRI
awareness dari Pekerja BRI untuk Employees to prevent, detect and handle
mencegah, mendeteksi dan menangani fraud as part of preventing and minimizing
fraud sebagai bagian dari pencegahan dan bank and/or customer losses. As a form of
meminimalisir kerugian bank dan/atau commitment of all BRILians in preventing
nasabah. Sebagai bentuk komitmen seluruh fraud, the Board of Directors and
Insan BRILian dalam mencegah fraud maka Commissioners, as well as the
Jajaran Direksi dan Komisaris, serta jajaran Management and all BRI Employees
Manajemen dan seluruh Pekerja BRI secara periodically sign the Anti-Fraud
berkala menandatangani Komitmen Anti Commitment as stated in Circular Letter
Fraud sebagaimana tertuang dalam Surat Number SE.58.b-DIR/ORS/11/2022 Book 2
Edaran No. SE.58.b-DIR/ORD/11/2022 concerning Anti-Fraud Strategy.
Buku 2 tentang Strategi Anti Fraud.
50. LABA PER LEMBAR SAHAM 50. EARNINGS PER SHARE
Perhitungan laba per lembar saham dasar dan The calculation of earnings per share (EPS) and
dilusian yang dapat diatribusikan kepada pemilik diluted share for BRI (the parent entity) are as
entitas induk adalah sebagai berikut: follows:
31 Maret/March 31, 2025
Rata-rata Laba Tahun
Tertimbang Saham Berjalan Per
Laba Tahun Biasa yang Beredar/ Lembar Saham
Berjalan/ Weighted average (Rupiah penuh)/
Income for of common shares Earnings per
the year outstanding share (full amount)
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Basic earnings per share
entitas induk per lembar attributable to equity holders
saham dasar 13.673.245 150.654.834.161 91 of the parent entity
Ditambah: penerbitan saham Addition: Issuance of bonus
bonus dan opsi saham - (11.012.534) - shares and stock options
Laba bersih per lembar saham
dilusian 13.673.245 150.643.821.627 91 Diluted earnings per share
392
Page 396
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
50. LABA PER LEMBAR SAHAM (lanjutan) 50. EARNINGS PER SHARE (continued)
Perhitungan laba per lembar saham dasar dan The calculation of earnings per share (EPS) and
dilusian yang dapat diatribusikan kepada pemilik diluted share for BRI (the parent entity) are as follows
entitas induk adalah sebagai berikut (lanjutan): (continued):
31 Maret/March 31, 2024
Rata-rata Laba Tahun
Tertimbang Saham Berjalan Per
Laba Tahun Biasa yang Beredar/ Lembar Saham
Berjalan/ Weighted average (Rupiah penuh)/
Income for of common shares Earnings per
the year outstanding share (full amount)
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Basic earnings per share
entitas induk per lembar attributable to equity holders
saham dasar 15.885.516 150.790.856.704 105 of the parent entity
Ditambah: penerbitan saham Addition: Issuance of bonus
bonus dan opsi saham - 64.815.709 - shares and stock options
Laba bersih per lembar saham
dilusian 15.885.516 150.855.672.413 105 Diluted earnings per share
51. PERUBAHAN AKTIVITAS PENDANAAN 51. CHANGES IN FINANCING ACTIVITIES
Arus Kas/ Cash flows Perubahan
31 Desember/ Non Kas/ 31 Maret/
December 31, Penerimaan/ Pembayaran/ Non-cash March 31,
2024 Receipts Disbursements changes 2025
Surat berharga yang diterbitkan 32.502.499 96.017 (3.767.089) (23.894) 28.807.533 Marketable securities issued
Pinjaman yang diterima 127.879.804 23.848.144 (13.901.561) 578.224 138.404.611 Fund borrowings
Pinjaman dan surat berharga Subordinated loans and marketable
subordinasi 491.781 - - 104 491.885 securities
Total 160.874.084 23.944.161 (17.668.650) 554.434 167.704.029 Total
Arus Kas/ Cash flows Perubahan
31 Desember/ Non Kas/ 31 Desember/
December 31, Penerimaan/ Pembayaran/ Non-cash December 31,
2023 Receipts Disbursements changes 2024
Surat berharga yang diterbitkan 49.637.581 10.905.923 (28.578.477) 537.472 32.502.499 Marketable securities issued
Pinjaman yang diterima 98.850.813 42.489.276 (13.300.712) (159.573) 127.879.804 Fund borrowings
Pinjaman dan surat berharga Subordinated loans and marketable
subordinasi 496.683 - - (4.902) 491.781 securities
Total 148.985.077 53.395.199 (41.879.189) 372.997 160.874.084 Total
393
Page 397
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
52. REKLASIFIKASI 52. RECLASSIFICATION
Beberapa akun dalam informasi keuangan Several accounts in the consolidated separate
konsolidasian tanggal 31 Maret 2024 tersebut telah financial information as of March 31, 2024 have
direklasifikasi sehingga sesuai dengan penyajian been reclassified so that they are in accordance
Laporan Keuangan Konsolidasian pada tanggal 31 with the presentation of Consolidated Financial
Maret 2025 dan untuk periode tiga bulan yang Statements as of March 31, 2025 and for the three-
berakhir pada tanggal tersebut. Ringkasan dari month then ended. A summary of these accounts
akun-akun tersebut adalah sebagai berikut: are as follows:
Untuk tahun yang berakhir pada tanggal 31 Maret/
For the year ended March 31, 2024
Sebelum Setelah
Reklasifikasi/ Reklasifikasi/
Before Reklasifikasi/ After
Reclassification Reclassification Reclassification
Laporan Laba Rugi dan Statement of Profit or Loss and
Penghasilan Komprehensif Lain Other Comprehensive Income
Pendapatan bunga 46.536.427 532.466 47.068.893 Interest income
Provisi dan komisi lainnya 5.431.295 (532.466) 4.898.829 Other fees and commissions
Beban bunga (13.919.540) 11.610 (13.907.930) Interest expenses
Beban operasional lainnya Other Operating Expenses
Lain-lain (1.708.229) (11.610) (1.719.839) Others
Consolidated Statement of
Laporan Arus Kas Konsolidasian Cash Flow
Cash Flow
Arus Kas dari Kegiatan Operasi from Operating Activities
Penerimaan bunga dan investasi 41.782.407 532.466 42.314.873 Interest and investment income
Beban bunga (14.296.521) 11.610 (14.284.911)
Pendapatan operasional lainnya 8.164.223 (532.466) 7.631.757 Other operating income
Beban operasional lainnya (16.253.127) (11.610) (16.264.737)
Arus Kas sebelum Perubahan dalam Cash Flow before Changes in
Aset dan Liabilitas Operasi 24.085.790 - 24.085.790 Operating Assets and Liabilities
53. PENYELESAIAN LAPORAN KEUANGAN 53. COMPLETION OF THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Manajemen BRI bertanggung jawab atas The management of BRI is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these
konsolidasian ini sesuai dengan Standar Akuntansi consolidated financial statements in accordance
Keuangan di Indonesia, yang diselesaikan dan with Indonesian Financial Accounting Standards,
diotorisasi untuk diterbitkan oleh Direksi BRI pada which were completed and authorized for
tanggal 30 April 2025. issuance by the Board of Directors of BRI on
April 30, 2025.
54. INFORMASI KEUANGAN TERSENDIRI ENTITAS 54. PARENT ENTITY'S SEPARATE FINANCIAL
INDUK INFORMATION
Informasi keuangan tersendiri Entitas Induk hanya The Parent Entity's separate financial information
menyajikan informasi laporan posisi keuangan only presents information on the statement of
tanggal 31 Maret 2025 dan laporan laba rugi dan financial position as of March 31, 2025 and the
penghasilan komprehensif lain, laporan perubahan statement of profit or loss and other comprehensive
ekuitas dan laporan arus kas untuk periode tiga income, the statement of changes in equity and the
bulan yang berakhir pada tanggal tersebut, dan statement of cash flow for the three-month period
catatan atas investasi pada entitas anak disajikan then ended, and notes on investments in
dengan metode biaya. subsidiaries presented using the cost method.
Laporan keuangan tersendiri Entitas Induk disajikan The Parent Entity's separate financial statements
pada halaman 395 - 405. are presented on pages 395 - 405.
394
Page 398
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN POSISI KEUANGAN INTERIM - ENTITAS INTERIM STATEMENT OF FINANCIAL POSITION -
INDUK PARENT ENTITY
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
ASET ASSETS
Kas 32.080.568 29.709.278 Cash
Giro pada Bank Indonesia 79.059.470 88.387.143 Current accounts with Bank Indonesia
Giro pada Bank Lain 47.057.971 24.731.569 Current accounts with Other Banks
Cadangan kerugian penurunan nilai (18.842) (8.036) Allowance for impairment losses
47.039.129 24.723.533
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan Lembaga Keuangan Lain 96.646.829 56.011.183 and Other Financial Institutions
Cadangan kerugian penurunan nilai (839) (259) Allowance for impairment losses
96.645.990 56.010.924
Efek-efek 301.617.952 295.987.483 Securities
Cadangan kerugian penurunan nilai (87.734) (45.656) Allowance for impairment losses
301.530.218 295.941.827
Wesel Ekspor dan Tagihan Lainnya 52.667.797 40.656.822 Export Bills and Other Receivables
Cadangan kerugian penurunan nilai (1.327.940) (1.075.559) Allowance for impairment losses
51.339.857 39.581.263
Efek-efek yang Dibeli dengan Janji Securities Purchased
Dijual Kembali 9.860.371 16.647.882 Under Agreement to Resell
Tagihan Derivatif 794.355 1.073.502 Derivative Receivables
Kredit yang Diberikan 1.226.282.182 1.215.847.233 Loans
Cadangan kerugian penurunan nilai (71.800.579) (71.161.833) Allowance for impairment losses
1.154.481.603 1.144.685.400
Tagihan Akseptasi 12.555.616 10.105.373 Acceptance Receivable
Cadangan kerugian penurunan nilai (594.091) (321.683) Allowance for impairment losses
11.961.525 9.783.690
Penyertaan Saham 50.425.427 50.241.445 Investment in Associated Entities
Aset Tetap Premises and Equipment
Biaya perolehan 65.721.857 65.168.929 Cost
Akumulasi penyusutan (20.480.415) (19.778.550) Accumulated Depreciation
Nilai buku – neto 45.241.442 45.390.379 Book value - net
Aset Pajak Tangguhan – neto 8.769.605 9.878.487 Deferred Tax Assets - net
Aset Lain-lain – neto 43.165.066 28.340.308 Other Assets - net
TOTAL ASET 1.932.394.626 1.840.395.061 TOTAL ASSETS
395
Page 399
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN POSISI KEUANGAN INTERIM - ENTITAS INTERIM STATEMENT OF FINANCIAL POSITION -
INDUK (lanjutan) PARENT ENTITY (continued)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Segera 51.123.712 32.388.387 Liabilities Due Immediately
Simpanan Nasabah Deposits from Customer
Giro 393.246.584 375.906.469 Demand Deposits
Tabungan 541.565.482 542.666.796 Saving Deposits
Deposito Berjangka 481.519.430 441.561.126 Time Deposits
Total Simpanan Nasabah 1.416.331.496 1.360.134.391 Total Deposits from Customers
Simpanan dari Bank Lain dan Lembaga Deposits from Other Banks and
Keuangan Lainnya 10.549.223 14.434.237 Financial Institutions
Efek-efek yang Dijual dengan Janji Securities Sold Under Agreement
Dibeli Kembali 63.886.611 24.753.034 To Repurchase
Liabilitas Derivatif 1.676.120 1.585.120 Derivative Payables
Liabilitas Akseptasi 12.555.616 10.105.373 Acceptances Payable
Utang Pajak 1.071.170 1.356.119 Taxes Payable
Surat Berharga yang Diterbitkan 15.295.801 17.060.073 Marketable Securities Issued
Pinjaman yang Diterima 52.273.649 49.549.381 Fund Borrowings
Estimasi Kerugian Komitmen Estimated Losses on Commitments
dan Kontinjensi 2.214.365 2.550.390 and Contingencies
Liabilitas Imbalan Kerja 13.509.918 16.214.173 Liabilities for Employee Benefits
Liabilitas Lain-lain 12.126.465 10.399.654 Other Liabilities
Pinjaman dan Surat Berharga Subordinated Loans and Marketable
Subordinasi 491.885 491.781 Securities
TOTAL LIABILITAS 1.653.106.031 1.541.022.113 TOTAL LIABILITIES
396
Page 400
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN POSISI KEUANGAN INTERIM - ENTITAS INTERIM STATEMENT OF FINANCIAL POSITION -
INDUK (lanjutan) PARENT ENTITY (continued)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Modal saham - nilai nominal Rp50 Capital stock - par value Rp50
(nilai penuh) per lembar saham (full Rupiah) per share
Modal dasar - 300.000.000.000 lembar Authorized capital - 300,000,000,000
saham (terdiri dari 1 lembar saham shares (consisting of 1
Seri A Dwiwarna dan Series A Dwiwarna Share
299.999.999.999 lembar and 299,999,999,999
saham Seri B) Series B shares)
Modal ditempatkan dan disetor Issued and fully paid capital
penuh - 151.559.001.604 lembar - 151,559,001,604 shares (consisting
saham (terdiri dari 1 lembar saham of 1 Series A Dwiwarna share
Seri A Dwiwarna dan 151.559.001.603 and 151,559,001,603
lembar saham Seri B) 7.577.950 7.577.950 Series B shares)
Tambahan modal disetor 76.284.193 76.273.050 Additional paid-in capital
Surplus revaluasi aset tetap - bersih Revaluation surplus arising from premises
19.846.113 19.846.113 and equipment - net of tax
Selisih kurs karena penjabaran laporan Differences arising from the translation of
keuangan dalam mata uang asing (52.366) (206.054) foreign currency financial statements
Kerugian yang belum direalisasi atas efek-efek Unrealized loss on fair value through
yang diklasifikasikan sebagai nilai wajar other comprehensive income
melalui penghasilan komprehensif lain - bersih (1.734.451) (2.319.628) securities - net of deferred tax
Cadangan penurunan nilai atas efek-efek Allowance for impairment losses
yang diklasifikasikan sebagai nilai wajar on fair value through other
melalui penghasilan komprehensif lain 76.118 55.173 comprehensive income security
Kerugian pengukuran kembali program Loss on remeasurement of defined
imbalan pasti - bersih (768.320) (220.051) benefit plan - net of deferred tax
Modal saham diperoleh kembali (saham treasuri) (4.326.903) (4.349.007) Treasury stock
Opsi Saham 323.871 313.404 Stock option
Cadangan kompensasi atas saham bonus 418.783 452.031 Provision for bonus shares compensation
Saldo laba Retained earnings
Telah ditentukan penggunaannya 3.022.685 3.022.685 Appropriated
Belum ditentukan penggunaannya 178.620.922 198.927.282 Unappropriated
Total Saldo Laba 181.643.607 201.949.967 Total retained earnings
TOTAL EKUITAS 279.288.595 299.372.948 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 1.932.394.626 1.840.395.061 TOTAL LIABILITIES AND EQUITY
397
Page 401
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN INTERIM - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT
(lanjutan) ENTITY (continued)
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024*)
PENDAPATAN DAN INCOME AND EXPENSES
BEBAN OPERASIONAL FROM OPERATIONS
Pendapatan bunga 39.919.267 41.716.200 Interest income
Beban bunga (12.374.595) (12.761.345) Interest expense
Pendapatan bunga - neto 27.544.672 28.954.855 Total interest income - net
Pendapatan operasional lainnya Other operating income
Provisi dan komisi lainnya 5.031.883 4.773.605 Other fees and commissions
Penerimaan kembali aset yang telah Recovery of written-off assets
dihapusbukukan dan klaim asuransi 4.783.487 4.159.479 and insurance claim
Keuntungan transaksi mata uang asing - neto 735.762 219.664 Gain on foreign exchange - net
Keuntungan dari penjualan efek-efek - neto 539.206 369.920 Gain on sale of securities - net
Keuntungan yang belum direalisasi dari Unrealized gain on changes in
perubahan nilai wajar efek-efek 133.514 133.760 fair value on securities
Lain-lain 1.206.402 1.505.861 Others
Total pendapatan operasional lainnya 12.430.254 11.162.289 Total other operating income
Beban penyisihan kerugian penurunan nilai Provision for allowance for impairment
atas aset keuangan - neto (11.450.370) (10.793.205) losses on financial assets - net
Beban penyisihan estimasi Reversal of allowance for estimated
kerugian komitmen dan losses on commitments and
kontinjensi - neto 363.053 1.295.331 contingencies - net
Beban Operasional lainnya Other operating expenses
Tenaga kerja dan tunjangan (7.614.762) (6.836.346) Salaries and employee benefits
Umum dan administrasi (5.005.200) (5.085.936) General and administrative
Lain-lain (2.204.413) (1.454.008) Others
Total Beban Operasional lainnya (14.824.375) (13.376.290) Total other operating expenses
LABA OPERASIONAL 14.063.234 17.242.980 OPERATING INCOME
BEBAN NON- OPERASIONAL NON-OPERATING EXPENSES
- NETO (230.309) (113.422) INCOME - NET
LABA SEBELUM BEBAN PAJAK 13.832.925 17.129.558 INCOME BEFORE TAX EXPENSE
BEBAN PAJAK (2.742.409) (3.330.402) TAX EXPENSE
LABA BERSIH 11.090.516 13.799.156 NET INCOME
*) Setelah Reklasifikasi *) After Reclassification
398
Page 402
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK RAKYAT INDONESIA (PERSERO) Tbk PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN INTERIM - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT
(lanjutan) ENTITY (continued)
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024*)
Penghasilan komprehensif lainnya: Other comprehensive income:
Akun-akun yang tidak akan direklasifikasi Items not to be reclassified
ke laba rugi to profit or loss
Pengukuran kembali atas program Remeasurement of liabilities
imbalan pasti (676.875) 1.067.781 for employee benefits
Pajak penghasilan terkait akun-akun yang Income taxes related to items
tidak akan direklasifikasi ke not to be reclassified to
laba rugi 128.606 (202.878) profit or loss
Surplus atas revaluasi aset tetap - (2.458) Revaluation surplus arising
from premises and equipment
Akun-akun yang akan direklasifikasi ke laba rugi Items to be reclassified to profit or loss
Selisih kurs karena penjabaran Differences arising from the
laporan keuangan dalam translation of foreign currency
mata uang asing 153.688 425.003 financial statements
Keuntungan (kerugian) yang belum direalisasi Unrealized gain (loss) on
atas efek-efek yang diklasifikasikan fair value through other
sebagai nilai wajar melalui penghasilan comprehensive income
komprehensif lain - neto 621.206 (65.751) securities – net
Cadangan penurunan nilai atas Allowance for impairment losses
efek-efek yang diklasifikasikan sebagai on fair value through
nilai wajar melalui penghasilan other comprehensive
komprehensif lain 20.947 405 income securities
Pajak penghasilan Income taxes
terkait akun-akun yang akan related to items to be
direklasifikasi ke laba rugi (36.031) 12.493 reclassified to profit or loss
Penghasilan Komprehensif Lain Other comprehensive income
Perode Berjalan - Setelah Pajak 211.541 1.234.595 for the period - after tax
TOTAL PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
PERIODE BERJALAN 11.302.057 15.033.751 FOR THE PERIOD
LABA PERIODE BERJALAN PER SAHAM EARNINGS PER SHARE
Dasar (dalam Rupiah penuh) 74 92 Basic (full Rupiah)
Dilusian (dalam Rupiah penuh) 74 91 Diluted (full Rupiah)
*) Setelah Reklasifikasi *) After Reclassification
399
Page 403
The original consolidated financial statements included herein are in Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut For the Three-Month period Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
LAPORAN PERUBAHAN EKUITAS INTERIM - ENTITAS INDUK INTERIM STATEMENT OF CHANGES IN EQUITY - PARENT ENTITY
Keuntungan
(Kerugian)
yang belum
direalisasi
Cadangan Efek-efek
penurunan yang diukur
nilai Efek-efek Selisih kurs pada nilai
yang diukur karena wajar melalui (Kerugian)
pada nilai penjabaran penghasilan pengukuran
wajar melalui laporan komprehensif kembali Surplus
penghasilan keuangan lain – bersih/ program revaluasi
komprehensif lain/ dalam mata Unrealized imbalan pasti - aset tetap -
Allowance for uang asing/ gain (loss) on setelah pajak Cadangan setelah pajak
Modal impairment Differences fair value tangguhan/ kompensasi terkait/
ditempatkan losses on fair arising from through other Gain (loss) on saham dan opsi Revalution Saldo laba/ Retained earnings
dan value through the translation comprehensive remeasurement saham kepada surplus Total
disetor penuh/ Tambahan other of foreign income of defined Saham pekerja/ arising from Telah Belum ekuitas
Issued and modal disetor/ comprehensive currency securities - benefit plan- treasuri/ Provision for premises and ditentukan ditentukan pemilik
fully paid Additional income financial net of net of Treasury bonus share equipment- penggunaannya/ penggunaannya/ entitas induk/
capital paid-in capital securities statements deferred tax deferred tax stock compensation net of tax Appropriated Unappropriated Total equity
Saldo pada tanggal Balance as of
31 Desember 2023 7.577.950 76.245.954 120.722 (253.585) (2.460.750) (1.951.615) (3.614.321) 342.251 19.848.571 3.022.685 199.859.297 298.737.159 December 31, 2023
Laba periode berjalan - - - - - - - - - - 13.799.156 13.799.156 Income for the period
Penghasilan komprehensif Other comprehensive
lainnya - - 405 425.003 (53.258) 864.903 - - (2.458) - - 1.234.595 income
Total penghasilan komprehensif Total other comprehensive income
untuk periode berjalan - - 405 425.003 (53.258) 864.903 - - (2.458) - 13.799.158 15.033.753 for the period
Pembagian laba Distribution of net income
- dividen interim atas laba - Interim dividend on net income
tahun 2023 - - - - - - - - - - (34.435.851) (35.435.851) for the year 2023
Opsi saham - - - - - - - 10.169 - - - 10.169 Stock option
Saham bonus - - - - - - - 54.490 - - - 54.490 Bonus shares
Saldo pada tanggal Balance as of
31 Maret 2024 7.577.950 76.245.954 121.127 171.418 (2.514.008) (1.086.712) (3.614.321) 406.910 19.846.113 3.022.685 179.222.602 278.399.718 March 31, 2024
400
Page 404
The original consolidated financial statements included herein are in Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut For the Three-Month period Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
LAPORAN PERUBAHAN EKUITAS INTERIM - ENTITAS INDUK (lanjutan) INTERIM STATEMENT OF CHANGES IN EQUITY - PARENT ENTITY (continued)
Keuntungan
(Kerugian)
yang belum
direalisasi
Cadangan Efek-efek
penurunan yang diukur
nilai Efek-efek Selisih kurs pada nilai Keuntungan
yang diukur karena wajar melalui (Kerugian)
pada nilai penjabaran penghasilan pengukuran
wajar melalui laporan komprehensif kembali Surplus
penghasilan keuangan lain – bersih/ program revaluasi
komprehensif lain/ dalam mata Unrealized imbalan pasti - aset tetap -
Allowance for uang asing/ gain (loss) on setelah pajak Cadangan setelah pajak
Modal impairment Differences fair value tangguhan/ kompensasi terkait/
ditempatkan losses on fair arising from through other Gain (loss) on saham dan opsi Revalution Saldo laba/ Retained earnings
dan value through the translation comprehensive remeasurement saham kepada surplus Total
disetor penuh/ Tambahan other of foreign income of defined Saham pekerja/ arising from Telah Belum ekuitas
Issued and modal disetor/ comprehensive currency securities - benefit plan- treasuri/ Provision for premises and ditentukan ditentukan pemilik
fully paid Additional income financial net of net of Treasury bonus share equipment- penggunaannya/ penggunaannya/ entitas induk/
capital paid-in capital securities statements deferred tax deferred tax stock compensation net of tax Appropriated Unappropriated Total equity
Saldo pada tanggal Balance as of
31 Desember 2024 7.577.950 76.273.050 55.173 (206.054) (2.319.628) (220.051) (4.349.007) 765.435 19.846.113 3.022.685 198.927.282 299.372.948 December 31, 2024
Laba periode berjalan - - - - - - - - - - 11.090.516 11.090.516 Income for the period
Penghasilan komprehensif Other comprehensive
lainnya - - 20.945 153.688 585.177 (548.269) - - - - - 211.541 lncome
Total penghasilan komprehensif Total other comprehensive income
untuk periode berjalan - - 20.945 153.688 585.177 (548.269) - - 11.090.516 11.302.057 for the period
Pembagian laba Distribution of net income
- Dividend on net income
- dividen atas laba tahun 2024 - - - - - - - - - - (31.396.876) (31.396.876) for the year 2024
Opsi saham - - - - - - - 10.169 - - - 10.169 Stock option
Saham bonus - 11.143 - - - - 22.104 (32.950) - - - 297 Bonus shares
Saldo pada tanggal Balance as of
31 Maret 2025 7.577.950 76.284.193 76.118 (52.366) (1.734.451) (768.320) (4.326.903) 742.654 19.846.113 3.022.685 178.620.922 279.288.595 March 31, 2025
401
Page 405
The original consolidated financial statements included herein
are in Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN ARUS KAS INTERIM - ENTITAS INDUK INTERIM STATEMENT OF CASH FLOWS - PARENT
ENTITY
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024
ARUS KAS DARI KEGIATAN CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan bunga 33.866.806 36.482.146 Interest received
Pembayaran bunga (11.923.968) (12.663.309) Interest paid
Penerimaan kembali aset yang telah
dihapusbukukan 4.783.487 4.159.479 Recovery of written-off assets
Pendapatan operasional lainnya 7.560.063 6.888.705 Other operating income
Beban operasional lainnya (27.547.295) (19.841.486) Other operating expense
Beban non-operasional - neto (238.264) (118.869) Non operating (expenses) income - net
Pembayaran pajak penghasilan badan
dan tagihan pajak (2.913.205) (3.411.916) Payment of corporate income tax
Arus kas sebelum perubahan Cash flows before changes in
dalam aset dan liabilitas operasi 3.587.624 11.494.750 operating assets and liabilities
Perubahan dalam aset dan liabilitas operasi: Changes in operating assets and liabilities:
(Kenaikan) penurunan aset operasi: (Increase) decrease in operating assets:
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan lembaga keuangan lain (911.697) 2.582.069 and other Financial Institutions
Efek-efek yang diukur pada nilai Securities at fair value
wajar melalui laporan laba rugi (5.984.001) (8.105.745) through profit or loss
Wesel ekspor dan tagihan lainnya (12.010.975) (10.806.060) Export bills and other receivables
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 6.787.511 33.204.553 agreement to resell
Kredit yang diberikan (20.693.783) (45.122.771) Loans
Aset lain-lain (20.594.280) 5.987.825 Other assets
Penurunan Decrease in
liabilitas operasi: operating liabilities:
Liabilitas segera 28.968.401 (9.491.098) Liabilities due immediately
Simpanan: Deposits:
Giro 17.340.115 8.242.925 Demand deposits
Tabungan (1.101.314) (9.014.463) Saving deposits
Deposito berjangka 39.958.304 58.453.405 Time deposits
Simpanan dari bank lain dan lembaga Deposits from other banks and
keuangan lainnya (3.885.014) (4.589.812) financial institutions
Efek-efek yang dijual dengan janji Securities sold under agreement
dibeli kembali 39.133.577 10.124.839 to repurchase
Liabilitas lain-lain 3.782.598 10.213.562 Other liabilities
Kas neto yang diperoleh dari Net cash provided by
kegiatan operasi 74.377.066 53.173.979 operating activities
*) Setelah Reklasifikasi *) After Reclassification
402
Page 406
The original consolidated financial statements included herein
are in Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN ARUS KAS INTERIM - ENTITAS INDUK INTERIM STATEMENT OF CASH FLOWS - PARENT
(lanjutan) ENTITY (continued)
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31,
2025 2024*)
ARUS KAS DARI CASH FLOWS FROM
KEGIATAN INVESTASI INVESTING ACTIVITIES
Perolehan aset tetap (951.888) (877.309) Acquisition of premises and equipment
Proceeds from sale of premises
Hasil penjualan aset tetap 7.955 5.447 and equipment
(Kenaikan) Penurunan efek-efek yang (Increase) Decrease
diklasifikasikan sebagai nilai wajar melalui in fair value through other
penghasilan komprehensif lain comprehensive income and
dan biaya perolehan diamortisasi 5.671.982 (23.044.757) amortized cost securities
Kas neto yang diperoleh dari Net cash provided by(used in)
(digunakan untuk) kegiatan investasi 4.728.049 (23.916.619) investing activities
ARUS KAS DARI KEGIATAN CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan pinjaman yang diterima 2.710.738 (7.523.824) Proceed from fund borrowing
Pembayaran pinjaman yang diterima - - Payment of fund borrowing
Saham yang dibeli kembali - - Treasury stock
Penambahan Modal - - Additional paid-in-capital
Pembagian laba untuk dividen (20.337.632) (48.102.283) Distribution of income for dividend
Penerimaan atas surat berharga yang Proceeds of marketable securities
diterbitkan 81.272 2.555.920 issued
Pembayaran atas surat berharga yang Payments of matured marketable
jatuh tempo (1.842.665) (7.927.500) securities issued
Penerimaan pinjaman subordinasi - - Proceeds of subordinated loans
Pembayaran pinjaman subordinasi - - Payment of subordinated loans
Kas neto yang digunakan untuk Net cash used in
kegiatan pendanaan (19.388.287) (60.997.687) financing activities
PENURUNAN NETO KAS DECREASE IN CASH
DAN SETARA KAS 59.716.828 (31.740.327) AND CASH EQUIVALENTS
EFFECT OF EXCHANGE
PENGARUH PERUBAHAN KURS RATE CHANGES ON
MATA UANG ASING 46.810 19.655 FOREIGN CURRENCIES
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AWAL TAHUN 201.690.286 215.700.014 THE BEGINNING OF THE YEAR
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AKHIR TAHUN 261.453.924 183.979.342 THE END OF THE YEAR
*) Setelah Reklasifikasi *) After Reclassification
403
Page 407
The original consolidated financial statements included herein
are in Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
LAPORAN ARUS KAS INTERIM - ENTITAS INDUK INTERIM STATEMENT OF CASH FLOWS - PARENT
(lanjutan) ENTITY (continued)
Periode tiga bulan yang berakhir
pada tanggal 31 Maret/ For the
three-month period ended March 31
2025 2024*)
Kas dan Setara Kas Cash and cash equivalents at
akhir tahun terdiri dari: the end of the year consist of:
Kas 32.080.568 24.810.210 Cash
Giro pada Bank Indonesia 79.059.470 84.820.989 Current accounts with Bank Indonesia
Giro pada bank lain 47.057.971 25.546.811 Current accounts with other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain - jangka waktu jatuh tempo other financial institutions - maturing
tiga bulan atau kurang sejak within three months or less since
tanggal perolehan 94.561.915 40.081.082 the acquisition date
Sertifikat Bank Indonesia Bank Indonesia Certificates
jangka waktu jatuh tempo maturing within
tiga bulan atau kurang sejak three months or less since
tanggal perolehan 8.694.000 8.720.250 the acquisition date
Total Kas dan Setara Kas 261.453.924 183.979.342 Total Cash and Cash Equivalent
*) Setelah Reklasifikasi *) After Reclassification
PENYERTAAN SAHAM PADA ENTITAS ANAK INVESTMENTS IN SUBSIDIARIES
Informasi mengenai entitas anak yang dimiliki BRI Information related to subsidiaries owned by BRI is
diungkapkan pada Catatan 1f atas laporan keuangan disclosed in Note 1f to the consolidated financial
konsolidasian. statements.
Pada tanggal-tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, the
2024, entitas induk memiliki penyertaan saham pada parent entity has investment in subsidiaries as follows:
entitas anak yang disajikan dengan metode biaya
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Persentase Persentase
Kepemilikan/ Kepemilikan/
Harga Perolehan/ Percentage of Harga Perolehan/ Percentage of
Acquisition cost ownership Acquisition cost ownership
PT Bank Raya Indonesia Tbk 5.448.979 86,85% 5.448.979 86,85% PT Bank Raya Indonesia Tbk
BRI Global Financial Services Co. Ltd. BRI Global Financial Services Co. Ltd.
(dahulu BRI Remittance Co. Limited) 2.289 100,00 2.289 100,00 (formerly BRI Remittance Co. Limited)
PT Asuransi BRI Life 1.626.643 51,00 1.626.643 51,00 PT Asuransi BRI Life
PT BRI Multifinance Indonesia 1.055.003 99,88 1.055.003 99,88 PT BRI Multifinance Indonesia
PT BRI Danareksa Sekuritas 513.888 67,00 513.888 67,00 PT BRI Danareksa Sekuritas
PT BRI Ventura Investama 2.148.090 99,97 2.148.090 99,97 PT BRI Ventura Investama
PT BRI Asuransi Indonesia 1.041.000 90,00 1.041.000 90,00 PT BRI Asuransi Indonesia
PT Pegadaian 25.326.438 99,99 25.326.438 99,99 PT Pegadaian
PT Permodalan Nasional Madani 6.073.819 99,99 6.073.819 99,99 PT Permodalan Nasional Madani
PT BRI Manajemen Investasi (BRI-MI) 458.433 65,00 458.433 65,00 PT BRI Manajemen Investasi (BRI-MI)
404
Page 408
The original consolidated financial statements included herein
are in Indonesian language.
PT BANK RAKYAT INDONESIA (Persero) Tbk PT BANK RAKYAT INDONESIA (Persero) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan untuk As of March 31, 2025 and
Periode Tiga Bulan yang Berakhir pada for the Three-Month Period Then Ended
Tanggal Tersebut (Expressed in millions Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
REKLASIFIKASI RECLASSIFICATION
Beberapa akun dalam informasi keuangan tersendiri Several accounts in the The Parent Entity’s separate
Entitas Induk per tanggal 31 Maret 2024 tersebut telah financial information as of March 31, 2024 have been
direklasifikasi sehingga sesuai dengan penyajian reclassified so that they are in accordance with the
informasi keuangan tersendiri Entitas Induk pada tanggal presentation of The Parent Entity’s separate financial
31 Maret 2025 dan untuk periode tiga bulan yang information as of March 31, 2025 and for the three-month
berakhir pada tanggal tersebut. Ringkasan dari akun- then ended. A summary of these accounts are as follows:
akun tersebut adalah sebagai berikut:
Untuk periode tiga bulan yang berakhir pada tanggal 31 Maret/
For the three-month ended March 31, 2024
Sebelum Setelah
Reklasifikasi/ Reklasifikasi/
Before Reklasifikasi/ After
Reclassification Reclassification Reclassification
Laporan Laba Rugi dan Statement of Profit or Loss and
Penghasilan Komprehensif Lain Other Comprehensive Income
Pendapatan bunga 41.183.734 532.466 41.716.200 Interest income
Provisi dan komisi lainnya 5.306.071 (532.466) 4.773.605 Other fees and commissions
Beban bunga (12.772.955) 11.610 (12.761.345) Interest expenses
Beban operasional lainnya Other Operating Expenses
Lain-lain (1.442.398) (11.610) (1.454.008) Others
Laporan Arus Kas Statement of Cash Flow
Arus Kas dari Kegiatan Operasi Cash Flow from Operating Activities
Penerimaan bunga dan investasi 35.949.680 532.466 36.482.146 Interest and investment income
Beban Bunga (12.674.919) 11.610 (12.663.309) Interest Expenses
Pendapatan operasional lainnya 7.421.171 (532.466) 6.888.705 Other Operating Income
Beban operasional lainnya (19.829.876) (11.610) (19.841.486) Other Operating Expenses
Arus kas sebelum perubahan dalam Cash Flow before Changes in
Aset dan Liabilitas Operasi 11.494.750 - 11.494.750 Operating Assets and Liabilities
405
Names mentioned 210 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Indonesia
p.4 ×20
unresolved
org
Bank Indonesia Giro
p.4
unresolved
org
Bank Giro
p.15
unresolved
org
Bank Indonesia Certificates
p.15
unresolved
org
Government of the Republic of Indonesia
p.16 ×3
unresolved
person
Notary Muhani Salim
p.16 ×2
unresolved
org
Menteri Kehakiman
p.16 ×2
unresolved
org
Minister of Justice
p.16 ×3
unresolved
person
Notary Imas Imas Fatimah
p.16
unresolved
person
Fatimah
p.16 ×3
unresolved
org
Bank Indonesia’s Decision Letter
p.16
unresolved
org
Bank Umum Devisa
p.16
unresolved
person
Notary Fathiah Helmi
p.17 ×4
unresolved
org
Pengawas
p.17
unresolved
org
Bapepam-LK
p.17 ×16
unresolved
org
Financial Services Authority
p.17 ×11
unresolved
org
Minister of Law and Human Rights
p.17 ×11
unresolved
org
Menteri Hukum dan Hak Asasi
p.17 ×13
unresolved
org
Minister of Law and Human Hukum dan Hak Asasi Manusia Republik
p.17 ×2
unresolved
org
Menteri Keuangan dan BRI
p.18
unresolved
org
Minister of Finance
p.18 ×2
unresolved
org
Minister of Finance Keuangan
p.18
unresolved
org
Menteri Keuangan
p.18
unresolved
org
Menteri Badan Usaha Milik
p.18 ×2
unresolved
org
Minister of State-Owned Enterprises
p.18
unresolved
org
Indonesia Stock Exchange
p.19 ×3
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia
p.19 ×2
unresolved
org
Kementerian
p.20 ×2
unresolved
org
Ministry of Law and Human Rights
p.20 ×5
unresolved
org
Raya Indonesia Tbk
p.29 ×3
unresolved
org
BRI Global Financial BRI Global Financial Services Co. Ltd.
p.29
unresolved
org
Services Co. Ltd
p.29
unresolved
org
PT Asuransi BRI Kong
p.29
unresolved
org
PT Asuransi BRI Life
p.29 ×26
unresolved
org
PT BRI
p.29 ×8
unresolved
org
PT BRI Multifinance Indonesia
p.29 ×15
unresolved
org
PT BRI Danareksa
p.29 ×6
unresolved
org
PT BRI Ventura Sekuritas
p.29
unresolved
org
PT BRI Ventura Investama
p.29 ×11
unresolved
org
PT BRI Asuransi Indonesia
p.29 ×14
unresolved
org
PT BRI Manajemen Investasi. Manajemen Investasi.
p.29
unresolved
person
Adapun Susunan
· Komisaris
p.29
unresolved
person
Notarial Helmi
p.30
unresolved
—
Vice
· Wakil Direktur Utama
p.30
unresolved
org
Bank Agroniaga Tbk
p.31 ×3
unresolved
org
Bank Agro
p.31 ×9
unresolved
org
Bank Agro’s
p.31 ×2
unresolved
org
Bank Agro Bank Agro
p.32
unresolved
person
Rusnaldy
p.32
unresolved
org
Bank Agroniaga Agroniaga Tbk
p.32 ×2
unresolved
org
Bank Rakyat Indonesia Indonesia Agroniaga Tbk
p.32 ×2
unresolved
person
Notary M. Nova Faisal
· Notaris
p.33 ×14
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.33 ×7
unresolved
org
Minister of Law
p.34 ×7
unresolved
org
PT Bank Rakyat Pemberitahuan Perubahan Anggaran Dasar
p.34
unresolved
org
Indonesia Agroniaga Tbk
p.34 ×2
unresolved
org
Bank Rakyat Indonesia Agroniaga Tbk
p.34 ×11
unresolved
person
Faisal
p.35 ×6
unresolved
org
Rakyat Indonesia Agroniaga Tbk
p.35 ×3
unresolved
org
PT Bank Rakyat Indonesia Agroniaga Pemberitahuan Perubahan Anggaran
p.36
unresolved
org
PT Bank Rakyat Indonesia Agroniaga AH.
p.37
unresolved
org
Agroniaga Tbk
p.38
unresolved
org
Minister of Law and Human Rights People
p.38
unresolved
org
Bank Indonesia Agroniaga Tbk
p.38 ×2
unresolved
org
Indonesia Tbk
p.38 ×3
unresolved
org
Bank Raya's Anggaran Dasar Bank Raya
p.39
unresolved
org
Bank Raya's
p.39 ×4
unresolved
org
Bank Raya's Articles
p.40 ×4
unresolved
org
Ministry of Law and Human
p.40 ×2
unresolved
org
Articles Bank Raya Indonesia Tbk
p.40
unresolved
org
Raya Indonesia Tbk Meeting Decision Statement Faisal
p.41
unresolved
org
Minister of Law and Human Rights AHU-
p.41
unresolved
org
BRI Global Financial Services Co. Ltd.
p.42 ×4
unresolved
org
BRIngin Remittance Co. Ltd
p.42
unresolved
org
Hong Kong’s Remittance Co. Ltd.
p.42
unresolved
org
BRIngin Remittance Company Limited
p.42 ×3
unresolved
org
BRI Remittance Company Remittance Company Limited
p.42
unresolved
org
BRI Remittance Limited
p.42
unresolved
org
BRI Global Financial Services Company Company Limited
p.42
unresolved
org
PT Asuransi Jiwa Bringin Jiwa
p.43 ×2
unresolved
org
PT Asuransi Jiwa Bringin
p.43
unresolved
org
PT Asuransi Jiwa Bringin Jiwa Sejahtera
p.43 ×3
unresolved
org
Yayasan Kesejahteraan Pekerja BRI.
p.43 ×3
unresolved
person
Dahlia
p.44
unresolved
person
Notary Dahlia
p.44
unresolved
person
Jose Dima Satria
p.44 ×10
unresolved
org
Ministry of Law
p.44 ×4
unresolved
org
Menteri
p.44 ×7
unresolved
org
Financial Services Pte. Ltd. FWD Financial Services Pte. Ltd.
p.44
unresolved
org
Minister of Law Indonesia
p.45
unresolved
org
PT Asuransi BRI Life No. AHU.
p.45 ×2
unresolved
org
FWD FWD Financial Services Pte. Ltd.
p.45
unresolved
org
Management Holdings Limited
p.45 ×5
unresolved
org
Ministry of Law and Human Republik Indonesia
p.46
unresolved
org
FWD Management Holdings Limited
p.46 ×2
unresolved
org
PT Asuransi BRI Life. Anggaran Dasar
p.46
unresolved
org
PT Asuransi BRI
p.46 ×3
unresolved
org
Minister of Menteri
p.47
unresolved
org
Minister of Finance Decision
p.47
unresolved
org
PT BTMU-BRI Finance
p.48 ×3
unresolved
org
Yayasan Kesejahteraan Pekerja BRI. Atas
p.48
unresolved
person
Gunamanta
p.48
unresolved
org
PT BTMU-BRI
p.48 ×3
unresolved
org
PT Sanwa-BRI
p.48
unresolved
org
PT Sanwa-BRI Finance
p.48
unresolved
org
PT UFJ-BRI Finance
p.48 ×2
unresolved
org
PT BRI Multifinance Indonesia Multifinance Indonesia
p.49
unresolved
person
Notary Gede Buda Gunamanta
p.49 ×2
unresolved
org
PT BRI Multifinance
p.49 ×2
unresolved
person
Arry Supratno
· Notaris
p.49
unresolved
person
Supratno
p.49
unresolved
org
PT Sarana Nusa Tenggara
p.50 ×2
unresolved
org
PT Sarana Nusa Tenggara Timur Ventura Timur Ventura
p.50
unresolved
org
PT Bahana Artha
p.50
unresolved
org
PT Bahana Artha Ventura
p.50
unresolved
person
Ratam
p.51 ×2
unresolved
org
PT BRI Ventura
p.51
unresolved
person
Tomasowa
p.51
unresolved
org
PT Sarana
p.51
unresolved
org
PT Sarana Nusa Tenggara Timur Ventura
p.51
unresolved
org
Ministry of Laws and Human Rights
p.51
unresolved
org
PT Sarana Nusa Tenggara Timur Ventura. Anggaran Dasar
p.51
unresolved
person
Notary Ashoya Ratam
· Notaris
p.51 ×5
unresolved
org
Minister of Hak Asasi Manusia Republik Indonesia
p.51
unresolved
org
Minister of Law and Human Rights Manusia Republik Indonesia No. AHU-
p.52
unresolved
org
PT BRI Danareksa Sekuritas
p.53 ×7
unresolved
person
Masjuki
p.53
unresolved
person
Notarial Deed Notaris Imas Fatimah
p.53 ×2
unresolved
org
Minister of Law and Human Manusia Republik Indonesia
p.53
unresolved
person
Fifidiana
p.53 ×2
unresolved
org
Menteri Hukum dan Hak
p.53
unresolved
org
PT Danareksa Sekuritas
p.54
unresolved
org
PT BRI Danareksa Sekuritas. This
p.54
unresolved
org
Minister of Law and Human Asasi
p.54
unresolved
org
Kementerian Hukum dan Hak
p.54
unresolved
org
Ministry of Law and Human Rights Asasi
p.54
unresolved
org
PT BRI Danareksa Anggaran Dasar
p.54
unresolved
org
Pengawas Pasar
p.55
unresolved
org
PT Asuransi Bringin Sejahtera
p.56
unresolved
org
PT Asuransi Bringin Sejahtera Artamakmur
p.56 ×3
unresolved
person
Dina Chozie
p.56 ×2
unresolved
org
Yayasan Kesejahteraan Pekerja
p.56
unresolved
org
PT BRI Asuransi Sistem Administrasi Badan Hukum Kementerian
p.56
unresolved
org
Ministry of Finance
p.57
unresolved
org
PT BRI Asuransi Asuransi Indonesia.
p.57
unresolved
org
Minister of Keuangan
p.57
unresolved
org
Minister of BUMN dan BRI
p.58
unresolved
person
Nanda Fauz Iwan
p.59 ×2
unresolved
org
PT Pegadaian AHU-AH.
p.59
unresolved
org
PT BRI Manajemen
p.63 ×2
unresolved
org
Minister of Law and Human
p.63
unresolved
person
Notary Fifidiana
p.63
unresolved
person
Akta Notaris Fathiah Helmi
p.273 ×16
unresolved
org
Minister of State-Negara
p.276
unresolved
org
Menteri BUMN
p.276
unresolved
org
PT Asuransi BRI Life BRI Life
p.276
unresolved
org
PT BRI Manajemen Investasi
p.276 ×2
unresolved
org
PT BRI Ventura Investama Entitas
p.276
unresolved
org
Dana Pensiun Pegadaian.
p.341 ×2
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