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Celebrating 60 years of growth and excellence, inspiring the road ahead Annual Report 2024
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About the 2024 Annual Report The 2024 Annual Report of PT Bank QNB Indonesia Tbk contains material information about the Bank’s business activities conducted in 2024. This Annual Report is presented to all stakeholders as part of the Bank’s accountability for its execution of business strategy and value creation to all relevant parties in 2024. This Annual Report contains a comprehensive, accurate, and relevant set of information, complemented with analyses on the Bank’s 2024 performance in various aspects, from operational and financial, to environmental, social, and governance. In 2024, the Bank did not involve any local party in the formulation and planning of its Sustainable Finance business process apart from those explained in the Sustainability chapter, but it may do so in the future. The contents of PT Bank QNB Indonesia Tbk’s 2024 Annual Report have not been verified by any independent party. * This Annual Report covers events, results and achievements recorded within the period of 1 January 2024 to 31 December 2024. The report’s editorial date is 24 March 2025.
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Contents
2024 Highlights 73 Share and Bonds Buyback
73 Commitments and Contingencies
8 Financial Highlights
73 Use of Public Offering Proceeds
12 Share Highlights
74 Other Material Financial Information
12 Corporate Actions
74 Information on Material Transaction Containing
13 Accolades and Certifications
Conflict of Interest and/or Transaction with
14 Significant Events
Affiliated Parties Transaction with
Reports to Stakeholders Related Parties
74 Tax Compliance
18 Message from the Board of Commissioners 74 Affiliated Transactions with Controlling
20 Report of the Board of Directors Shareholders
22 Statement of Responsibility of 74 Changes in Regulations and Their Impacts
Members of the Board of Directors and 74 Changes in Accounting Policy and Their Impacts
Board of Commissioners for the 2024 75 2025 Strategy and Projections
Annual Report of PT Bank QNB Indonesia Tbk
Corporate Governance (GCG)
Company Profile
78 GCG Foundations and Policy
26 Corporate Identity 78 GCG Implementation Objectives
27 Milestones 79 GCG Principles
30 Vision, Mission, and QNB Values 80 GCG Roadmap
32 Line of Business 81 GCG Mechanism
33 Product and Services 82 GCG Programmes in 2024
38 Organisation Structure 83 GCG Assessment
40 Branch Offices 84 GCG Structure
40 Shareholders 84 General Meeting of Shareholders
43 Board of Directors Profile 89 Board of Commissioners
47 Board of Commissioners Profile 93 Board of Directors
51 Changes in Board of Commissioners and 98 Board of Commissioners Committees
Board of Directors’ Composition 105 Board of Directors Committees
53 Executive Management Profiles 120 Corporate Secretary
56 Shares & Other Securities Listing Chronology 121 Internal Audit
57 Public Accountant 124 Internal Control System
58 Capital Market Supporting Institutions and 125 Compliance Function
Professions 131 Risk Management
59 Membership in Associations 136 Banking Risk Disclosure Tables
Management Discussion and Analysis 150 Code of Ethics and Corporate Culture
151 Whistleblowing System
62 Industry Review 152 Anti-Bribery and Corruption Policy
63 Banking Business Review 152 Information Disclosure and Access to Bank’s
65 Human Resources Information
67 Information Technology 153 Litigations
68 Financial Analysis 153 Sanctions
68 Statement of Financial Position 153 Transparency on the Bank’s Financial and
70 Statement of Profit or Loss and Other Non-Financial Performance
Comprehensive Income 153 Policy on Transactions with Conflict of Interest
71 Statement of Cash Flows 154 Implementation of OJK’s GCG Guidelines for
72 Key Financial Ratios Public Companies
73 Capital Structure and Management Policy
on Capital Structure Sustainability
73 Material Commitments for Investment in 158 QNB Sustainability Strategy
Capital Goods 160 Targets & Achievements
73 Material Information and Facts after 162 Sustainable Finance
the Accountant’s Report 164 Sustainable Operations
73 Comparison of 2024 Targets and Achievements 167 Beyond Banking
73 Dividend Policy
73 Management and Employee Stock Option Financial Statements
Programme
PT Bank QNB Indonesia Tbk Annual Report 2024 — 3
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Theme Continuity
2021
Adapting and advancing in the new normal
As the world shifted to a higher gear in tackling pandemic challenges and living in
the “new normal”, global economies have rebounded, invigorated by unprecedented
stimulus measures from authorities worldwide. The banking industry, a key
facilitator of wider economic activities, had shown strength and preparedness to
deal more effectively with the current crisis than in previous ones. Moving ahead
in the industry, QNB Indonesia demonstrated agility in adopting transformative
technology and mindset to future-proof its business, rolling out strategic and
comprehensive initiatives to enhance its service and enrich its offerings.
With three monumental leaps in 2021—improving loan quality,
entering the mass market segment, and reinforcing its balance sheet with capital
support from QNB Group—the Bank stands ready to progress and deliver sustainable
value in the post pandemic era.
2022
Driving growth for a sustainable future
Throughout the Covid-19 pandemic, QNB Indonesia had grappled with significant
challenges resulting from the restrictions and the ensuing economic downturn.
Yet the Bank successfully navigated through the turbulence. In the process,
it has strengthened asset quality and laid a solid foundation for future expansion.
The Bank has been able to capture growth opportunities and improve
its financial footing thanks to robust governance, effective risk management,
and its shareholders’ staunch support for long-term financial stability.
Having weathered the severe headwinds of the recent times,
the Bank is now poised to pursue sustainable growth forward. QNB Indonesia
aspires to drive its progress along a prudent and responsible pathway,
while simultaneously creating meaningful value for the shareholders, customers,
employees, and the community at large.
2023
Thriving together towards excellence
In 2023, QNB Indonesia’s strategic resilience, financial discipline, and commitment
to excellence was made manifest in the Bank’s more stringent risk management,
enhanced level of customer service, and a positive net profit that heralded
a new era of strong and sustainable financial results going forward.
These achievements, underscored by equally significant progress in digital
innovation, sustainability, and corporate governance, reflect a united effort of
the Bank to shore up collective action, with various relevant parties, to thrive
towards excellence. This 2023 Annual Report theme is highlighting the Bank’s
collaborative success, adaptability, and foresight in navigating challenges and
setting a foundation for lasting growth and prosperity.
4 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Theme Rationale
Celebrating 60 years of growth and excellence,
inspiring the road ahead
QNB Indonesia celebrates QNB Group's legacy of
60 years of growth and excellence by enacting relentless
innovation to leverage opportunities and tackle
challenges in Indonesia's burgeoning financial markets.
With a sustainable growth mindset, the Bank leverages
global expertise to deliver strategic initiatives tailored to
local needs. Nurturing partnerships, enhancing financial
Net Interest Margin (NIM) literacy, and driving inclusive development are key
improved to for QNB Indonesia to create lasting value for
all stakeholders. Thus the Bank embraces continuous
4.09%
improvement and pursues excellence to honour
its parent company's proud heritage. In the footsteps of
QNB Group, the Bank positions itself as a trusted
partner that inspires Indonesia in its economic journey
towards a golden future.
Return on Assets (ROA)
increased to
0.74%
Capital Adequacy Ratio (CAR)
56.15% QNB Indonesia streamlines banking with digital solutions to
provide effortless convenience to every customer,
exhibiting solid capital position anytime, anywhere.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 5
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2024 Highlights Building financial bridges as a path to sustainable growth, QNB Indonesia demonstrated sound planning and disciplined execution to achieve resilience.
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Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability 2024 Highlights
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Financial Highlights (in million Rupiah) Statement of Financial Position 2024 2023 2022 2021 2020 Assets Cash 36,917 24,445 33,354 36,785 37,456 Current Accounts with Bank Indonesia 410,213 543,920 919,797 472,517 517,632 Current Accounts with Other Banks - Net 38,811 184,089 148,347 275,568 134,274 Placements with Bank Indonesia and Other Banks 1,336,301 1,092,008 1,032,898 1,979,562 1,683,860 Derivative Receivables 3,269 11 108 1,307 5,741 Acceptance Receivables - Net 0 0 188,295 6,775 129,036 Securities Purchased under Agreement to Resell 0 2,977,202 3,072,222 2,350,769 982,688 Loans - Net 7,965,727 5,449,285 9,256,123 9,615,446 11,267,424 Securities - Net 2,160,025 389,952 513,987 953,854 1,286,846 Prepayments 43,198 33,035 22,687 30,462 66,995 Deferred Tax Assets - Net 249,124 280,354 272,500 280,285 374,275 Fixed Assets and Right-of-Use Assets 203,187 212,916 275,398 321,226 365,906 Intangible Assets 60,549 59,892 57,148 52,779 34,524 Foreclosed Assets - Net 236,041 250,416 665,046 1,001,757 1,280,395 Other Assets - Net 109,511 255,960 259,177 322,435 130,648 Total Assets 12,852,873 11,753,485 16,717,087 17,701,527 18,297,700 Liabilities Liabilities Payable on Demand 21,022 12,555 24,028 16,247 15,425 Deposits from Customers 7,341,878 6,339,203 10,604,624 12,015,196 11,965,297 Deposits from Other Banks 322,491 1,832 7,302 7,771 7,664 Acceptance Payables 0 0 26,336 6,778 129,058 Derivative Payables 7,775 1,838 90 1,256 5,636 Securities Sold under Repurchase Agreements 95,873 385,051 0 0 0 Borrowings 0 0 1,000,000 1,000,000 1,060,000 Marketable Securities Issued 0 0 0 99,888 545,122 Obligation for Employment Benefits 75,739 67,187 68,066 81,610 74,016 Accruals and Other Liabilities 239,383 254,370 333,222 446,233 383,040 Total Liabilities 8,104,161 7,062,036 12,063,668 13,674,979 14,185,258 Equity Share Capital - Par Value of Rp250 (Whole Rupiah) per Share Authorized Capital 40,000,000,000 Shares as of 31 December 2024 and 2023 Issued and Fully Paid Capital 35,158,048,365 Shares as of 31 December 2024 and 2023 8,789,512 8,789,512 5,109,171 5,109,171 5,109,171 Additional Paid-in Capital (33,588) (33,588) (30,150) (30,150) (30,150) Advanced Capital 3,652 3,652 3,683,926 2,683,926 1,183,926 Fair Value Reserve - Net (201) (61) 28,183 8,605 18,782 Retained Earnings (Deficit): Appropriated 7,396 6,396 6,396 6,396 6,396 Unappropriated (4,018,059) (4,074,462) (4,144,107) (3,751,400) (2,175,683) Total Equity 4,748,712 4,691,449 4,653,419 4,026,548 4,112,442 Total Liabilities and Equity 12,852,873 11,753,485 16,717,087 17,701,527 18,297,700 8 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
2024 Highlights
Total Assets Total Liabilities
(in million Rupiah) (in million Rupiah)
2024 12,852,873 2024 8,104,161
2023 11,753,485 2023 7,062,036
2022 16,717,087 2022 12,063,668
2021 17,701,527 2021 13,674,979
2020 18,297,700 2020 14,185,258
Total Equity Share Capital
(in million Rupiah) (in million Rupiah)
2024 4,748,712 2024 8,789,512
2023 4,691,449 2023 8,789,512
2022 4,653,419 2022 5,109,171
2021 4,026,548 2021 5,109,171
2020 4,112,442 2020 5,109,171
Capital Adequacy Ratio NPL Gross
(in %) (in %)
2024 56.15 2024 2.71
2023 62.23 2023 0.77
2022 38.59 2022 0.38
2021 29.92 2021 0.08
2020 24.53 2020 4.66
PT Bank QNB Indonesia Tbk Annual Report 2024 — 9
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Financial Highlights (continued) (in million Rupiah) Statement of Profit or Loss and Other Comprehensive Income 2024 2023 2022 2021 2020 Operating Income and Expenses Interest Income 734,563 944,701 863,896 871,120 1,233,605 Interest Expense (283,644) (420,826) (431,896) (533,643) (971,493) Net Interest Income 450,919 523,875 432,000 337,477 262,112 Other Operating Income Fees and Commission - Net 31,562 63,006 68,127 56,006 38,785 Trading (Loss)/Income - Net (319) 19,895 21,034 14,936 34,261 Recovery from Non-Performing Loan Sale Transactions 0 0 0 0 23,911 Others 61,983 161,469 180,294 146,977 25,532 Total Other Operating Income 93,226 244,370 269,455 217,919 122,489 Other Operating Expenses Personnel Expenses (265,369) (289,816) (280,414) (311,973) (307,967) General and Administrative Expenses (200,832) (229,711) (202,517) (187,521) (158,788) Reversal of/(Provision for) Impairment Losses on Financial Assets 19,021 (136,468) (613,732) (1,531,916) (172,522) Loss on Sale of Financial Assets 0 (39,668) 0 0 0 Others (10,560) (4,875) (5,524) (7,981) (24,704) Total Other Operating Expenses (457,740) (700,538) (1,102,187) (2,039,391) (663,981) Non-operating Income Non-operating Income 90 3,827 0 0 0 Non-operating Expenses (85) (2,285) 0 0 0 Total Non-operating Income - Net 5 1,542 0 0 0 Profit/(Loss) Before Income Tax Expense 86,410 69,249 (400,732) (1,483,995) (279,380) Income Tax Expense (30,772) 0 0 (94,782) (142,788) Profit/(Loss) for the Year 55,638 69,249 (400,732) (1,578,777) (422,168) Others Comprehensive Income Items that Would Be Reclassified to Profit or Loss: Fair Value Changes of Securities Measured at Fair Value Through Other Comprehensive Income (179) (36,210) 25,100 (12,446) 24,088 Income Tax related to Items that Would Be Reclassified to Profit or Loss 39 7,966 (5,522) 2,269 (4,848) Items that Would Not Be Reclassified to Profit or Loss: Remeasurements of Obligation for Post-Employment Benefits 2,262 508 10,288 4,537 5,693 Income Tax related to Items that Would Not Be Reclassified to Profit or Loss (497) (112) (2,263) (1,477) (226) Other Comprehensive Income Net of Tax 1,625 (27,848) 27,603 (7,117) 24,707 Total Comprehensive Income (Loss) for the Year 57,263 41,401 (373,129) (1,585,894) (397,461) 10 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
2024 Highlights
(in %)
Financial Ratios 2024 2023 2022 2021 2020
Capital
Capital Adequacy Ratio (CAR) 56.15 62.23 38.59 29.92 24.53
Productive Assets
Productive Assets & Non-Productive Assets
(Non-performing Assets) to Total Productive Assets &
Non-Productive Assets 3.09 2.38 4.32 6.03 9.64
Non-performing Productive Assets to Total Productive
Assets 1.55 0.37 0.29 0.05 3.54
Allowance for Impairment Losses to Productive Assets 3.30 4.15 3.26 2.36 4.19
Non-performing Loans (NPL) Gross 2.71 0.77 0.38 0.08 4.66
Non-performing Loans (NPL) Net 0.71 0.09 0.08 0.04 1.21
Profitability
Return on Assets (ROA) 0.74 0.48 (2.42) (8.50) (1.24)
Return on Equity (ROE) 1.31 1.65 (11.74) (54.71) (13.54)
Net Interest Margin (NIM) 4.09 3.83 3.19 2.34 1.61
Liquidity
Macroprudential Intermediation Ratio (MIR) 115.16 93.94 91.11 80.95 97.02
Compliance
Percentage of Legal Lending Limit Breach
Related Parties 0.00 0.00 0.00 0.00 0.00
Non-Related Parties 0.00 0.00 0.00 0.00 0.00
Daily Minimum Reserve Requirement (Rupiah) 14.66 10.08 9.30 3.43 3.50
Average Minimum Reserve Requirement (Rupiah) 8.39 8.84 9.01 3.50 3.50
Minimum Reserve Requirement (Foreign Currency) 4.19 4.01 4.05 4.08 4.02
Net Open Position (NOP) 0.19 0.04 0.15 0.25 1.06
PT Bank QNB Indonesia Tbk Annual Report 2024 — 11
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Share Highlights
Opening Highest Lowest Closing Transaction Number of Market
Period Price Price Price Price Volume Shares Issued Capitalisation
2023
First Quarter 102 109 75 89 99,457,300 20,436,685,984 1,818,865,052,576
Second Quarter 89 118 81 88 203,407,800 35,158,048,365 3,093,908,256,120
Third Quarter 88 101 84 87 180,554,600 35,158,048,365 3,058,750,207,755
Fourth Quarter 87 88 77 81 130,514,900 35,158,048,365 2,847,801,917,565
2024
First Quarter 81 83 52 52 82,478,000 35,158,048,365 1,828,218,514,980
Second Quarter 52 68 50 54 23,563,600 35,158,048,365 1,898,534,611,710
Third Quarter 54 63 54 61 14,059,800 35,158,048,365 2,144,640,950,265
Fourth Quarter 61 104 59 71 1,208,102,500 35,158,048,365 2,496,221,433,915
Throughout 2024, the Bank’s shares, listed on the IDX under the stock ticker code “BKSW”, were traded normally.
Corporate Actions
In 2024, QNB Indonesia did not conduct any corporate actions that might have resulted in any change to the Bank’s shares
or the share price.
QNB Indonesia's employees work with dedication and excellence, ensuring the best value for every stakeholder we serve.
12 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
2024 Highlights
Accolades and Certifications
31 May 2024
QNB Indonesia was awarded as
“Best Companies to Work For in Asia 2024”
and “Most Caring Company 2024”
HR Asia Awards
PT Bank QNB Indonesia Tbk Annual Report 2024 — 13
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Significant Events
PC donation to SMK Wisata Indonesia Launching of The Ruby Women’s Club
January February
Personal Computer (PC) donation to SMK Wisata Indonesia Launching of The Ruby Women’s Club
QNB Indonesia Goes to School to SMKN 66 Jakarta QNB First customer gathering with PDGI
March April
• CSR financial literacy “QNB Indonesia Goes to School” and • Signing ceremony and dissemination of the 2023–2025
PC donation to SMKN 66 Jakarta Collective Labour Agreement (CLA)
• 2024 Ramadan Gathering • QNB First customer gathering with Indonesian Dentists
• Extended Leadership Team meeting Association (PDGI) Semarang
• Kartini Day celebration
HR Asia Awards 2024 Gala Dinner and Award Ceremony PC donation to Pondok Pesantren Raudlotul Muta’allimin
May June
• Annual General Meeting of Shareholders PC donation to Pondok Pesantren Raudlotul Muta’allimin
• HR Asia Awards 2024 Gala Dinner and Award Ceremony
• Long Service Award 2024
14 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
2024 Highlights
Mid-year Townhall QNB Juang Sports Competition 2024
July August
Mid-year Townhall • Blood donation
• QNB Juang Sports Competition 2024
• PC donation to SDN Cikeas 01
Anti-Fraud Awareness Talkshow Launching of collaboration with Garuda Indonesia
September October
Anti-Fraud Awareness Talkshow “Building Cybercrime • Series of activities in support of Breast Cancer Awareness 2024
Resilience in Bank QNB Indonesia” • Launching of collaboration with Garuda Indonesia
• Onboarding of 2024 Management Development Programme
participants
Launching of partnership with TheFoodhall Extraordinary General Meeting of Shareholders
November December
• Launching of partnership with TheFoodhall • Extraordinary General Meeting of Shareholders
• CSR financial literacy “QNB Indonesia Goes to School” and • 2024 Annual Staff Event
PC donation to SMK Assa’adah Jakarta • “Tak Kenal Maka Tak Sayang” talkshow, an internal dissemination
• Application Programming Interface (API) Workshop of new bancassurance products
PT Bank QNB Indonesia Tbk Annual Report 2024 — 15
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Reports to Stakeholders Committed to prudent banking conducts, QNB Indonesia thrived with excellence in 2024 under the strategic guidance of the Board of Directors and supervision of the Board of Commissioners.
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Reports to Stakeholders
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Message from the Board of Commissioners
Fatma Abdulla Al-Suwaidi (Fatma Al-Suwaidi)
President Commissioner
Assalamu’alaikum,
Greater achievements in On behalf of the Board of Commissioners (BoC) of
the future are highly attainable, PT Bank QNB Indonesia Tbk, I am pleased to present
this report.
with the correct strategy,
The Indonesian banking sector in 2024 saw tremendous
execution, and a robust growth opportunity as the national economy expanded
support system beyond at a strong pace of 5.0%, maintaining similar growth to
the previous year. The banking landscape was shaped by
financial and risk management several important trends and challenges that reflected
both global and local dynamics.
efforts.” The trends covered digital transformation and fintech
growth, financial inclusion, sustainability, and green
banking, which encompasses environmental, social and
governance (ESG) factors in risk implementation, as well
as the proliferation of Application Programming Interface
(API) technology.
Meanwhile, challenges arose in the form of
cybersecurity threats, fierce competition from both
traditional and digital banks, as well as an evolving
regulatory environment. Indonesia’s banking sector
is not immune to global economic volatility, and
fluctuations in global commodity prices along with
inflationary pressures paired with rising geopolitical
tensions made the bigger picture more punctuated with
uncertainties. We observed potential disruptions
and risks weighing down on global trade, foreign
investment flows and economic stability across
Southeast Asia. This confluence of factors demanded
strategic thinking and a proactive approach from
Indonesian banks.
18 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Reports to Stakeholders
Evaluation of the Board of Directors Performance and professionalism of these committees contributed
significantly to reinforcing a governance culture that
Building on the performance of the Bank in the past
places accountability, ethical business practices, and
couple of years, the BoD’s main priority for 2024
sound risk management at its centre.
remained fostering growth while maintaining a healthy
portfolio. The management’s successful deployment of Business Outlook and Strategic Plans for 2025
the Bank’s defined strategy ensured stability and
business continuity for the long term. The BoD led The BoC has received and reviewed the business outlook
the Bank to achieve strong growth in its lending portfolio and strategic plans for 2025 as developed by the BoD.
and firmer fundamentals. These plans show a clear ownership of the BoD in
shaping the strategy and devising its execution.
One of the BoD’s key achievements in 2024 was Formulated through lessons learned in 2024 and
reinforcing the Bank’s risk management framework. thorough discussions with the BoC and management,
Recognising the need to mitigate external uncertainties these plans are comprehensive and promising. The Bank
while at the same time capitalising on the stability and continues to emphasise timely and accurate execution,
strong growth of the Indonesian economy, the BoD risk management, stringent regulatory compliance, and
instigated a well-timed risk campaign and launched it persistent nurturance of its people—all of which shall
bank-wide, bolstered with internal awareness initiatives define the characteristics for QNB Indonesia in sustaining
on every line of defence. These measures strengthened competitiveness and weathering future challenges and
employee aptitude to anticipate and respond to demands from stakeholders.
emerging threats, and ensured that a holistic view of risk
management was embedded into the Bank’s day-to-day Acknowledgments
operations.
In closing, the BoC extends appreciation to
From a governance perspective, the BoC views that the shareholders, the BoD, and all employees of QNB
the BoD had made sure that the Bank complied with Indonesia for their fair conduct, relentless effort and
all applicable laws and regulations. The BoD has contributions throughout 2024. We trust that the Bank
continually improved the Bank’s internal policies and will continue to draw on its core strengths, guided by
the implementation thereof. Additionally, the BoD prudent strategies and supportive stakeholder
instilled a culture centred around Teamwork, Integrity, relationships, as it charts a course toward growth and
and Family, reinforcing the Bank’s identity as an resilience. With eager anticipation, we envision further
institution built on strong values. The BoC acknowledges achievements ahead.
the BoD’s accomplishments in executing these
strategies, through which QNB Indonesia has continued
to grow and evolve.
View on Corporate Governance
The BoC believes that a strong commitment to
corporate governance is essential for the long-term
sustainability of any institution. For 2024, we ensured
that the Bank’s strategic direction and overall operations
aligned with the standards of compliance, transparency,
and accountability. Oversight was a key priority
throughout the year, with continuous monitoring of
the Bank’s adherence to prudential banking principles
and good corporate governance counselled by the BoC.
We maintained close coordination with the BoD through
joint meetings and regular reports, and were adequately
appraised of the latest developments in the country and
the industry, as well as the management’s plans.
Our colleagues, the Independent Commissioners, have
discharged their remit effectively in maintaining objective
oversight and safeguarding stakeholder interests,
particularly those of minority shareholders. Their insights
and impartial perspectives strengthened the Bank’s
governance framework, instilling trust and confidence
among our shareholders and external stakeholders.
Supporting these efforts, the BoC receives assistance
from its three committees—the Audit Committee,
the Remuneration & Nomination Committee, and
the Risk Oversight Committee—to ensure that governance
principles including financial audits, nomination and
remuneration activities, and robust risk management are
consistently practised across the Bank. The dedication
PT Bank QNB Indonesia Tbk Annual Report 2024 — 19
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Report of the Board of Directors
Nicolas Alix Groene (Nick Groene)
President Director
Distinguished shareholders and stakeholders,
We delivered a strong financial 2024 has been marked by continued economic resilience,
performance in 2024, meeting strategic transformation, and operational excellence,
strengthening our position as a key player in Indonesia’s
and exceeding key financial banking sector and reaffirming our commitment to deliver
targets and booking a Profit long-term value to all stakeholders.
Before Tax (PBT) figure of 2024: Strategic Execution and Financial
Performance
Rp86.4 billion.” In 2024, our Bank demonstrated resilience and agility in
an evolving financial landscape. Despite fluctuating
interest rates and increased competition for liquidity,
we successfully executed our strategic priorities,
achieving solid financial performance and reinforcing our
position in the market.
Our corporate business growth remained strong, supported
by an optimised cost of funding through improvements
in our CASA ratio across both Corporate and Retail
segments. We also enhanced our fee income,
particularly in wealth management, contributing to
sustainable revenue streams. Through prudent financial
discipline and strategic execution, we exceeded our loan
targets, maintained profitability, and strengthened key
financial ratios, ensuring stability and long-term growth.
In response to economic dynamics, we proactively
managed risks and optimised our balance sheet to maintain
operational efficiency. Our commitment to prudent lending
was reflected in a strong loan portfolio with robust
monitoring frameworks in place, prioritising high-value
businesses and clients. Moreover, cost efficiency remained
20 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Reports to Stakeholders
a key focus, with an emphasis on streamlining operations Regulatory Compliance and Governance
to maximise value creation.
We recognise that strong corporate governance and
Additionally, we have taken significant steps to improve regulatory compliance are critical to maintaining trust and
asset quality, exemplified by the successful restructuring credibility in the financial industry. In 2024, we successfully
of one of our large debts. This strategic initiative reflects completed the restructuring of our Board of Directors,
our dedication to maintaining a high-quality asset ensuring a leadership structure that aligns with our strategic
portfolio while ensuring financial resilience and long-term vision and regulatory requirements. Furthermore, we
sustainability. achieved full compliance with the mandated free-floating
share ownership regulations, reinforcing our commitment to
Financial Performance and Key Achievements transparency and good corporate governance.
The Bank delivered a strong financial performance in We continue to uphold rigorous internal control measures
2024, meeting and exceeding key financial targets. Total and risk management frameworks to ensure full
loans reached Rp8.45 trillion, aligning with our projections, adherence to prevailing banking regulations. Through
while third-party funds grew to Rp7.34 trillion, surpassing continuous engagement with regulatory bodies and
expectations. Our Profit before Tax (PBT) stood the implementation of best practices, we strive
at Rp86.4 billion, exceeding targets and reflecting strong to maintain the highest standards of compliance, ethical
operational efficiency and financial discipline. conduct, and accountability.
Return on Equity (ROE) exceeded our target,
demonstrating our ability to generate strong shareholder 2025 and Beyond: Our Journey for Excellence
value. Net Interest Margin (NIM) was maintained at As we look ahead, our focus remains on building a stronger,
the expected level, reinforcing the sustainability of more resilient, and future-ready bank. We will continue
our revenue streams. Gross Non-Performing Loans (NPL) to drive solid corporate business growth, ensuring
remained within target levels, highlighting our commitment sustainable profitability and financial strength through
to prudent risk management and asset quality. strategic initiatives and disciplined execution.
Capital Adequacy Ratio (CAR) stood at 56.15%, reflecting a A key priority will be enhancing our funding efficiency by
robust risk-absorbing capacity, ensuring financial stability further improving the CASA ratio across both Corporate
amid market uncertainties. Our liquidity position remained and Retail segments, thus optimising our cost of funding
strong, with a Liquidity Coverage Ratio (LCR) of 174.70% in a competitive interest rate environment. Additionally,
and a Net Stable Funding Ratio (NSFR) of 154.36%, both we aim to expand fee-based income, particularly through
well above regulatory minimum requirements. These Wealth Management, by offering value-added financial
indicators underscore our sound financial health and ability solutions tailored to evolving client needs. We also remain
to navigate market dynamics effectively. committed to driving sustainability through ESG
excellence, strengthening our approach to responsible
Human Capital and Organisational Culture financing by selectively supporting sustainable projects
Our people are central to our success, and in 2024, we and businesses.
continued to strengthen our human capital strategy. As In 2025, we will accelerate our technology
an employer of choice, we maintained a highly engaged transformation to strengthen our digital infrastructure.
workforce, reflected in our Employee Engagement Survey This includes implementing API solutions to enhance
score of 82%. We fostered a collaborative, resilient, and system integration and customer experience, revamping
inclusive workplace culture, underpinned by our key our Data Warehouse to improve data analytics and
values of teamwork, unity, determination, and excellence. decision-making capabilities, and upgrading our retail
Diversity and inclusion remained a priority, with initiatives bonds system to expand investment product offerings and
such as The Ruby Women’s Club further reinforcing our improve service efficiency.
commitment to empowering employees. With digital With a strong foundation, a clear strategy, and a highly
upskilling as an area identified for future investment, we capable team, we are confident in our ability to navigate
will continue to enhance our talent development programmes challenges, seize opportunities, and achieve long-term
to ensure a skilled and future-ready workforce. excellence in the years ahead.
Sustainable Growth and Responsible Banking Expression of Gratitude and Commitment
As part of our long-term commitment to responsible On behalf of the Board of Directors, we extend our sincere
banking, we have taken significant steps in integrating appreciation to the Board of Commissioners for their
sustainability into our business strategy. In 2024, we invaluable guidance, our shareholders for their trust, and our
initiated a structured approach to sustainable finance by clients and business partners for their continued support.
selectively financing projects and clients aligned with We also recognise the dedication of our employees, whose
ESG principles. While still in the early stages, our focus resilience and teamwork drive our success.
remains on fostering responsible lending practices that
contribute to environmental and social sustainability. As we move forward, we remain committed to sustainable
Moving forward, we will continue to strengthen our growth, financial excellence, and creating lasting value for
approach by expanding our sustainable finance offerings all stakeholders. With a well-defined strategy and
and enhancing our risk assessment framework to include collective determination, we are confident in achieving
ESG considerations. even greater milestones ahead.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 21
Page 22
Statement of Responsibility
of Members of the Board of Directors
and Board of Commissioners
for the 2024 Annual Report
of PT Bank QNB Indonesia Tbk
We the undersigned hereby state that all information contained within the 2024 Annual Report of PT Bank QNB Indonesia Tbk
has been presented in full and that we assume full responsibility for the truthfulness of the contents of the Company’s
Annual Report.
Thus we have made this statement truthfully.
Members of the Board of Directors
Nick Groene
President Director
Windiartono Tabingin Gede Shanta Wiguna
Director Director
22 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 23
2024 Highlights Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Reports to Stakeholders
Members of the Board of Commissioners
Fatma Al-Suwaidi
President Commissioner
Khalid Al-Sada Djoko Sarwono Muhammad Anas Malla
Commissioner Independent Commissioner Independent Commissioner
PT Bank QNB Indonesia Tbk Annual Report 2024 — 23
Page 24
Company Profile Tapping into QNB Group's 60-year legacy in the financial sector, QNB Indonesia seamlessly integrates global banking excellence with local market expertise to accelerate growth.
Page 25
2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Page 26
Corporate Identity
Company Name : PT Bank QNB Indonesia Tbk
Line of Business : Banking
• Qatar National Bank (Q.P.S.C.) (91.57%)
Share Ownership :
• Public (8.43%)
Date of Establishment : 28 April 1913
Deed No. 53 dated 28 April 1913, prepared before Leonard Hendrik-Willem Van
Sandick, Notary in Medan, approved by Besluit Gouverneur Generaal of
Legal Basis of Establishment :
the Dutch East Indies No. 58 dated 16 July 1913, and announced in
the Extra Bijvoegesel der Javasche Courant No. 78 dated 30 September 1913.
Authorised Capital : Rp10,000,000,000,000 (ten trillion rupiah)
Rp8,789,512,091,250 (eight trillion seven hundred and eighty nine billion five
Issued and Fully Paid Capital :
hundred and twelve million ninety one thousand and two hundred fifty rupiah)
The Bank’s shares were listed on the Indonesia Stock Exchange
Share Listing :
(previously Jakarta Stock Exchange) on 21 November 2002.
Ticker Code : BKSW
SWIFT Code : AWANIDJA
Number of Employees : 403 personnel
Revenue Tower, 8th Floor
District 8, SCBD Lot 13
Address : Jl. Jenderal Sudirman Kav. 52–53
Jakarta 12190
Tel : (+62 21) 515 5155
Website : www.qnb.co.id
Tel : (+62 21) 300 55 300
Contact Center :
E-mail : contact.center@qnb.co.id
Tel : (+62 21) 5085 7925
Whistleblowing Channel :
E-mail : ayolapor@qnb.co.id
Publication & Media : corporate.communication@qnb.co.id
1 head office
6 branch offices
Network :
2 sub-branch offices
11 ATMs
Subsidiaries : As at the end of 2024, PT Bank QNB Indonesia Tbk had no subsidiaries.
26 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 27
2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Milestones
Established in Medan Changed its name to Relocation of Awarded “Bank A”
as NV Chunghwa PT Bank Chunghwa headquarters to category from Bank
Shangyeh Shangyeh. Jakarta. Indonesia.
Maatschappij
(The Chinese Trading
Company Limited).
1913 1962 1990 1998
1958 1965 1996
Commenced Obtained license as
operations as Changed its name to a Foreign Exchange
a Commercial Bank. PT Bank Kesawan. Bank.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 27
Page 28
Initial Public Offering • Rights Issue II. Rights Issue III. Earned “idAA” rating
by listing 78.8 million • Qatar National with “Stable” outlook
shares on Bank (Q.P.S.C.) from Pefindo.
the Indonesia Stock became majority
Exchange. shareholder with
69.59% ownership.
• Changed its name
to PT Bank QNB
Kesawan Tbk.
2002 2011 2013 2016
2009 2012 2014
• Name and logo
transformation
to PT Bank QNB
Indonesia Tbk.
• Rights Issue IV.
• Qatar National
Bank (Q.P.S.C.)’s
Relocation of share ownership
headquarters and increased to
Rights Issue I. launching of new logo. 82.59%.
28 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 29
2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
• Rights Issue V. • Relocation of Collaborated with • Qatar National
• Qatar National headquarters in Indosat Ooredoo Bank (Q.P.S.C.)’s
Bank (Q.P.S.C.)’s Jakarta. Hutchison to launch share ownership
share ownership • Received “idAAA” UCan, the first digital adjusted to
increased to rating with “Stable” lending product 91.57% to fulfill
90.96%. outlook by Pefindo. in Indonesia resulting the stock exchange's
from partnership free-float
• Received “AAA(idn)”
between a bank and requirement.
rating with “Stable”
a telco company. • Received
outlook by Fitch
Ratings. the “Best Companies
to Work for
• Issued Sustainable
in Asia 2024” and
Bonds I Phase I of
“Most Caring
Rp100 billion and
Company 2024”
Sustainable
accolades from
Bonds I Phase II of
HR Asia Awards.
Rp452 billion.
2017 2019 2022 2024
2018 2020 2023
• Rights Issue VI.
• Qatar National
Bank (Q.P.S.C.)’s
share ownership
increased to
92.48%.
• Received “idAA”
rating with “Stable”
outlook by Pefindo.
• Received accolade
as Perception Bank • Rights Issue VII.
in Administration of • Qatar National
State Revenue Bank (Q.P.S.C.)’s
Through the 2nd Issued Sustainable share ownership
Generation State Bonds I Phase III of increased to
Revenue Module. Rp448 billion. 95.63%.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 29
Page 30
Vision, Mission, and QNB Values
Passionate collaboration and innovative solutions drive QNB Indonesia to go the extra mile to ensure the success of its stakeholders.
Vision
"The Bank will be one of the best employers in Indonesia."
"The Bank will generate solid growth and sustainable
business & financial performance."
The Bank’s Vision was ratified via BoD Decree No. 10/SK-DIR/II/2024 dated 1 February 2024.
Mission
"QNB Indonesia provides benefits for all stakeholders,
prioritising employee with united and positive work place &
culture and a top-tier financial service."
30 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 31
2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
QNB Values
Synergistic
Team Res
ive p
ovat Cit onsi
iz e
n b
In n s le
hip
Pr
r o
w fe
fo e ith
nc
ss nte
ce n
Ex s si o
io gr
lle
I
na ity
Pa
lis
m
3
3
2 44
2
5
1
5
1
In 2015, the Bank renewed its QNB Values and Service Spirit through BoD Decree No. 074/SK-Direksi/VI/2015 dated
1 June 2015. The QNB Values are as follows:
1. Passion for Excellence
We strive to go the extra mile to achieve the highest professional standard.
2. Innovative
We shall be adaptive to change and value creative thinking to continuously attain superior benefits.
3. Synergistic Team
We shall effectively harness our strength to achieve our common goals with pride.
4. Responsible Citizenship
We shall respect with dignity and be concerned for the well-being of people and environment in which we operate.
5. Professionalism with Integrity
We shall continuously develop our competencies and behavior to reliably deliver what is expected from us. We shall
be honest, fair, and accountable.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 31
Page 32
Line of Business
of the pension fund in accordance with the provisions
of laws and regulations regarding the pension fund.
m. To cooperate with other LJK and cooperate with other
LJK in providing financial services to Customers.
n. To conduct business activities as a digital bank.
o. May purchase part or all of the collateral, either through
auction or outside the auction based on voluntary
submission by the owner of the collateral or based on
the power to sell outside the auction from the owner
of the collateral in the event that the debtor
customer does not fulfill its obligations to the Bank,
provided that the purchased collateral must
be disbursed as soon as possible.
p. To issue certificates of debt acknowledgment.
q. To buy, sell, or underwrite at own risk or in favour of
and at the instruction of its customers, including:
• Notes, including drafts accepted by the Bank, whose
validity period is not longer than the normal trading
practice of the said documents;
• Certificates of debt acknowledgement and other
trading papers whose validity period is not longer
than the normal trading practice of the said
documents;
• State Treasury Bills and Government Guarantees;
QNB Indonesia upholds a high standard in delivering banking • Central Bank Certificates (SBI);
products and services. • Bonds;
• Future commercial papers;
• Other future securities instruments;
Pursuant to Article 3 of the Bank’s Articles of Association,
r. To transfer money either for own interest or for
the purposes and objectives of the Bank are to conduct
the benefit of customers;
commercial bank business activities in a conventional
s. To receive payments from bills on securities and
manner in the banking sector in accordance with
perform calculations with or among third parties;
the provisions of the prevailing laws and regulations.
t. To place funds with other customers in the form of
To achieve these purposes and objectives, the Bank may securities that are listed or not listed on the stock
carry out main business activities as follows: exchange.
a. To raise funds from the public in the form of giro u. To perform factoring, credit card business and
(current account), time deposits, certificates of trusteeship activities.
deposit, savings, and/or other equalised forms. v. To issue credit documents in various forms and bank
b . To disburse fund in the form of loans or financing. guarantees.
c. Conducting activities in the field of payment systems. w. To carry out other activities with the approval of
d. To place funds with, borrow funds from, or lend funds the OJK.
to other banks, either by letter, telecommunications Aside from the main activities as stipulated above,
facilities or by draft at sight, cheque or other means. the Bank may perform supporting business activities as
e. To issue and/or carry out securities transactions for long as they do not violate the laws and regulations,
the benefit of the Bank and/or its customers. specifically in relation to banking.
f. To provide a place to store valuables and securities.
In 2024, the Bank carried out retail and corporate banking
g. To carry out activities in foreign exchange.
activities according to the above mentioned stipulations.
h. To carry out receivables transfer activities.
i. To carry out custody activities for goods and securities.
j. To carry out capital participation activities in Financial
Service Institutions (hereinafter referred to as “LJK”)
and/or other companies that support the Banking
industry by fulfilling the provisions set by the Financial
Services Authority (hereinafter referred to as “OJK”).
k. To carry out temporary capital participation activities
outside the LJK (Financial Service Institutions)
to overcome the consequences of credit or financing
failures, provided that they must withdraw their
participation.
l. To act as the founder of a pension fund (a legal entity
which manages and carries out programmes that
promise to give pension benefit) and the management
32 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Products and Services
QNB Indonesia opens doors to success and prosperity, empowering customers with global banking solutions and financial opportunities.
Saving Products Premium Checking Account
Checking account with premium features that provide
Savings Account ease of transaction to support businesses and offers
Savings account provides easy and convenient banking higher interest rates than regular checking accounts.
transactions for customers. Advantages
Advantages • Higher interest rates than other checking accounts.
• Affordable initial deposit. • Zero fees for RTGS, LLG, and clearing transactions,
• Zero fees for balance inquiry, cash withdrawal, and terms and conditions apply.
overbooking transfer across all ATM Bersama and
PRIMA networks. Switching Account
• Online banking services through QNB Indonesia Mobile For safe and easy investing featuring six currencies within
Banking & QNB Online Banking. one account.
Premium Savings Account Advantages
Savings account with higher interest rates than regular • Six currency options: USD, SGD, AUD, GBP, JPY and EUR.
savings accounts. • Competitive exchange rates providing customers with
more favourable rates.
Advantages • Easy monitoring of fund through monthly e-statement.
• Higher interest rates than regular savings accounts.
• Zero fees for RTGS, LLG, and clearing transactions, Global Account
terms and conditions apply. Provides customers with ease in investing safely in foreign
• Zero fees for cash withdrawal across all QNB Indonesia exchange.
ATMs, ATM Bersama and PRIMA networks.
Advantages
• Free monthly administration fee, terms and conditions
apply. • Eight currency options: USD, SGD, AUD, HKD, GBP, JPY,
• Online banking services through QNB Indonesia Mobile EUR, and QAR.
Banking & QNB Online Banking. • Relatively affordable initial deposit.
• Competitive exchange rates providing customers with
Checking Account more favourable rates.
Created for your ease of business transactions. • Easy monitoring of fund through monthly e-statement.
Advantages Global Checking Account
Checking account in Rupiah allows customers to withdraw Foreign currency checking account that provides ease in
cash using cashier cheques or bank drafts. foreign currency transactions.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 33
Page 34
Products and Services (continued)
Advantages companies to innovate, expand their market presence,
• Eight currency options: USD, SGD, AUD, HKD, GBP, JPY, and contribute to the nation’s economic
EUR, and QAR. development.
• Competitive exchange rates providing customers with Through our deep understanding of diverse industries
more favourable rates. and market dynamics, QNB Indonesia remains a trusted
• Available for individuals and corporations. partner for corporations, delivering the financial
• Reports in account statements easily monitored by solutions they need to achieve sustainable progress and
customer. long-term success.
Forex Bank Guarantees and Standby Letters of Credit
Foreign exchange transactions with competitive exchange (SBLC)
rates. Corporate clients can secure contractual obligations with
Advantages QNB Indonesia’s Bank Guarantees and Standby Letters of
Credit. Ideal for tender processes, performance
• Available in eight foreign currencies. guarantees, and project-based undertakings, these
• Exact, competitive, and real-time prices. facilities reinforce credibility and ensure the smooth
• Products in foreign exchange investment. execution of business commitments. Partner with us to
strengthen corporate trust in business relationships and
Time Deposit
enhance market presence.
Deposit product with certain tenor. Customers have
flexibility to choose the tenor of the deposit according Letters of Credit (L/C)
to their plan. Available in 7 currencies according to Facilitate secure and efficient international trade with
customers’ needs. QNB Indonesia’s comprehensive letter of credit
Advantages services. Whether for export or import transactions,
our L/C solutions ensure payments are only released when
• Available for individuals and companies or institutions.
agreed conditions are met. This safeguards financial
• Tenor options between 1, 2, 3, 4, 5, 6, 9, up to 12 months.
interests and supports seamless global trade operations.
• Available in 7 currencies: IDR, USD, SGD, AUD, EUR, HKD,
and JPY. Supply Chain Financing
• Interest rates are more competitive.
• Interest rate is fixed during the fund placement period. Optimise corporate working capital with QNB Indonesia’s
supply chain financing solutions, bridging the gap between
Loan Products buyers and suppliers. Sellers can receive early payments
for invoices approved by buyers, improving cash flow and
Comprehensive Corporate & Institutional Banking (CIB) strengthening business relationships. This innovative
solutions for investment and working capital financing, solution enhances liquidity while fostering collaboration
trade transactions, integrated cash management, time and trust across supply chains.
deposit, and foreign exchange transactions.
NPG Debit Card QNB Indonesia
Working Capital Loans and Trade Financing (GPN & VISA Contactless)
QNB Indonesia’s working capital loans and trade financing Advantages
solutions are designed to support the day-to-day
• Payment for retail transactions in any EDC terminal on
operational needs of corporate clients, offering flexible
the PRIMA and ATM Bersama network.
tenors of up to one year. These products provide
• Equipped with the National Indonesian Standard Chip
businesses with the liquidity necessary to manage supply
Card Specification (NISCCS), providing a safer and
chains, finance invoices, and optimise cash flow. With
more secure environment for customer data.
tailored options like bill discounting, pre- and post-import
• Part of the National Payment Gateway (NPG)
financing, we ensure seamless business operations
programme that offers standardised security features
and enhanced financial agility.
so customers can conduct transactions securely in all
Investment Credit payment channels in Indonesia.
• No minimum amount for retail transaction payments
QNB Indonesia’s Investment Credit facilities are designed performed on EDCs with PRIMA, ATM Bersama,
to support medium- and long-term financing needs for and VISA logos, and no cash withdrawal fees on PRIMA
corporate customers, enabling businesses to achieve and ATM Bersama ATM networks across Indonesia.
their growth and expansion goals. These tailored solutions
cater to financing requirements for acquiring capital UCan
goods, modernising operations, rehabilitating facilities, or
A digital loan product that caters to customers’ needs in
establishing new projects.
a simple, fast, and convenient way. Through collaboration
With a customer-centric approach, our Investment Credit of QNB Indonesia with Indosat Ooredoo Hutchison,
offers flexible terms and competitive rates to help a leading telecommunication operator in Indonesia, and
businesses unlock opportunities and overcome financial a leading information technology company and
barriers. By providing reliable funding, we empower a world-class fintech partner, UCan offers cash advance
34 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Our offerings are grounded in thorough analysis and sharp insight, thus aiding our customers in taking
the most optimum financial strategy aligned to their needs.
products to customers in a seamless all-digital process, Advantages
from account opening to cash withdrawal. • Complete benefit.
Advantages • Investment benefit.
• Reliable service with convenient payment. First LifePasti
• Instant application processing and disbursement. Traditional life insurance product with regular premium
• Bank-level security to protect customer personal data payment with life protection and critical illness benefit and
and privacy. cash benefit that will be received at the end of the insurance
• Competitive rates. policy period, as long as the policy is active and the insured
is still alive until the end of the insurance period.
Wealth Management Products Advantages
Bancassurance • Natural death benefit.
Allianz Assetlink Optima • Death benefit caused by accident.
• Critical illness benefit.
Life insurance product with a single premium payment • Contract termination benefit.
that provides Death Benefit, Death Benefit Due to
Accident, as well as Investment Benefits with a choice of QNB Indonesia collaborates under a reference business
Subfunds that suit customer needs. model in offering bancassurance products with
PT Allianz Life Indonesia.
Advantages
• Investment benefit. Mutual Fund
• Single Premium Unit Link with life Insurance benefit. Open-End Mutual Funds
Allianz Wealthlink Protection Life The best investment managers are managing a broad
Life insurance product with regular premium payments selection of products that provide optimum investment
that provides protection solutions along with returns in line with the customer’s risk profile, with their
the potential of long-term investment asset financial objectives in mind. The investment managers
development for your future financial plans remain are as follows:
protected from various life risks. 1. PT Batavia Prosperindo Aset Manajemen
Advantages 2. PT Mandiri Manajemen Investasi
3. PT Manulife Aset Manajemen Indonesia
• Complete benefit. 4. PT Trimegah Asset Management
• Investment benefit. 5. PT Syailendra Capital
Allianz Wealthlink Prestige Life II Advantages
Unit link life insurance product with regular premium • High liquidity investment products.
payments that provides solutions in efficient protection • A variety of quality products with different risk levels.
for optimal investment potential throughout your future • Ease of subscription and redemption of mutual fund
financial planning. units through the branches of QNB Indonesia.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 35
Page 36
Products and Services (continued)
• Consolidated statements to view and monitor • Additional travel privileges, such as airport transfer, and
all transactions and investment returns. access to domestic airport lounges, as well as festive
hampers and birthday treats.
Electronic Retail Government Bonds (e-SBN)
• Free transaction fee through mobile banking and
Bonds issued by the Indonesian Government dedicated internet banking.
for retail/individual investors, and offered on the primary • Free medical check up to selected QNB First Customers
market through online order mechanism. with Prodia.
Advantages
SDB
• Coupons paid regularly.
Safety deposit box rental facilities for storing goods,
• Guaranteed by the Indonesian Government.
valuables, or important documents.
• Potential capital gain.
Advantage
QNB Indonesia participates in offering e-SBN through
the e-SBN Sub-Selling Agent agreement with Secure and protected deposit box with competitive prices.
PT Trimegah Sekuritas Tbk.
Virtual Account Services
Services Streamline Corporate Business collections process with
our virtual account services. These innovative solutions
provide automated reconciliation, enabling precise
ATM tracking and management of incoming payments.
Real-time and online electronic banking services. By reducing administrative workloads, businesses can
Advantages focus on growth and operational excellence.
• Ease of doing financial and non-financial transactions FX Today
for all customers across all QNB Indonesia ATMs as Purchase or sale of foreign exchange with rates
well as ATM Bersama/PRIMA networks and determined at time of transaction, as well as payment and
international network from Visa. delivery that take place the same day as transaction date.
• QNB ATMs are integrated to the National Payment
Gateway (NPG) network. Advantage
Services with accurate and competitive rates.
Remittances
QNB Indonesia offers cutting-edge remittance services FX Tomorrow
designed to provide seamless fund transfers for both Purchase or sale of foreign exchange with rates
global and domestic transactions. Our solutions enable determined at the time of transaction, with payment and
businesses and individuals to send and receive money delivery on the next working day after the transaction date.
quickly, securely, and efficiently, ensuring reliable support
Advantages
for their financial needs. For global remittances,
we provide access to international fund transfers in • Services with competitive rates.
various foreign currencies at competitive exchange rates, • Customer foreign exchange rate hedging allows
enabling customers to manage cross-border transactions customers to hedge their foreign exchange risk
with ease. Domestically, we offer rupiah fund transfer exposure to fluctuations in exchange rates.
services via RTGS, LLG, and BI-FAST platforms, ensuring
fast and secure processing for local transactions. FX Spot
With advanced features such as real-time tracking, Purchase or sale of foreign exchange with rates
competitive fees, and robust security measures, determined at the time of transaction, and payment and
QNB Indonesia’s remittance services cater to the diverse delivery that take place two days after the transaction date.
needs of corporate and individual clients. By simplifying
Advantages
both domestic and international transactions,
we empower our customers to stay connected and thrive • Services with competitive rates.
in a globally interconnected economy. • Customer foreign exchange rate hedging allows
customers to hedge their foreign exchange risk
RTGS/LLG/Clearing/BI-FAST exposure to fluctuations in exchange rates.
Rupiah fund transfer service among banks.
FX Forward
Advantage
Transaction based on an agreement to exchange
Can be done quickly and securely with competitive prices. a certain amount of foreign currency at a pre-agreed rate
of exchange and on a certain future date.
QNB First
Advantages
Banking services for priority customers.
• Services with competitive rates.
Advantages • Customer foreign exchange rate hedging allows
• Privileges to enjoy a comfortable QNB First Lounge customers to hedge their foreign exchange risk
service that offers top-end facilities. exposure to fluctuations in exchange rates.
36 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
FX Swap Advantages
Purchase or sale of foreign exchange of similar principal • Daily transactions can be performed anywhere at all
value with rates determined at the time of transaction, times from computer, laptop, smartphone and tablet.
with payment and delivery on two different days, using • A variety of banking services to manage daily
the agreed swap price. transactions online, such as time deposit opening,
bill payments, e-statement, and other financial/
Advantages
non-financial transactions.
• Services with competitive rates. • Manageable financial control with easy-to-use menu.
• Customer foreign exchange rate hedging allows
customers to hedge their foreign exchange risk QNB Indonesia Life Rewards
exposure to fluctuations in exchange rates. A reward point program from QNB Indonesia which
enables customers to earn reward points from various
Interbank Repo
banking transactions specified by the Bank. The points
Interbank placements and borrowings conducted under can be redeemed with various rewards on QNB
bilateral agreements (GMRA), with governmetn Indonesia Mobile Banking application on the customer’s
securities or Bank Indonesia instruments as underlying, own device.
and with tenors ranging from 1 day to 1 year.
Advantages
Advantages
• All You Can Earn point reward system integrated across
• An activity aimed at managing liquidity. seven retail products.
• Signing GMRA also means establishing relationships • Attractive merchant partners across different reward
with other banks and opening new business categories.
opportunities, such as setting up Treasury or • Digitally processed reward redemption.
Trade Finance lines.
Tax Payment Services
Other Services Managing tax obligations efficiently is critical for corporate
clients, and our Corporate Tax Payment Services are
designed to simplify this process. Accessible 24/7 through
QNB Indonesia Mobile Banking
our advanced Corporate Internet Banking platform,
One mobile application for all transactions. this service ensures that corporate clients can meet
Advantages regulatory requirements seamlessly. With features such as
real-time transaction updates, automated payment
• Smartphone application with easy-to-use features. schedules, and easy-to-navigate interfaces, corporate
• QNB Indonesia Mobile Banking allows customers’ daily clients can experience a smooth, hassle-free tax payment
banking transactions to be simpler, swift, secure and process. By reducing manual administrative tasks and
can be done anytime and anywhere. ensuring compliance, this solution allows businesses to
• Offer variety services to manage daily transactions focus on their core operations and strategic goals.
online, such as foreign currency account opening for
existing customers and time deposit opening, Bulk Payment
bill payments, e-Wallet top ups, forex transactions,
QNB Indonesia’s Bulk Payment service offers a seamless
Life Rewards, QRIS, e-statement, and other financial/
solution for businesses to handle multiple transactions
non-financial transactions.
efficiently and securely. This innovative service enables
Corporate Internet Banking corporate clients to process bulk payments, such as
payroll, supplier payments, and other mass disbursements,
QNB Indonesia’s Corporate Internet Banking platform through a single platform. By streamlining payment
empowers businesses with innovative digital solutions processes, businesses can improve cash flow
tailored to their needs, offering the ability to conduct management and focus on strategic growth, making Bulk
banking transactions anytime, anywhere. Clients can Payment an essential tool for operational excellence.
customise daily transaction limits, manage the number of
registered users, and implement flexible authorisation Cash Pick Up & Delivery
levels—ranging from simple setups to tiered matrices.
Managing high-volume cash transactions has never been
The platform ensures the highest level of security with
easier with our Corporate Cash Pick Up and Delivery
token-based authentication and SSL-protected web
Services. Designed to meet the needs of businesses
pages, guaranteeing safe transactions. The platform
handling large amounts of cash, this service ensures
enhances efficiency, compliance, and operational flexibility,
the secure and efficient collection or delivery of cash at
supporting businesses in achieving sustainable growth in
your preferred location.
a competitive market.
Our professional team utilises advanced security protocols
QNB Online Banking to safeguard corporate transactions, providing peace of
Web-based internet banking service for individual mind and minimising operational risks. With flexible
customers. scheduling and tailored solutions, this service streamlines
cash management, allowing business to focus on core
activities and growth initiatives.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 37
Page 38
Organisation Structure
General Meeting of
Shareholders
(GMS)
Directors
President Director
(CEO)
Nick Groene
Corporate &
Treasury & Financial Finance Director
Institutional Banking
Institution Director Gede Shanta
Director
(Vacant) Wiguna
Mario Albert Utama*
Retail Banking
Credit Directorate
Directorate
Firdaus Effendi
Grace Luzar
Financial Institution Credit Review
Network & Corporate Banking Budgeting, Planning
Division
Distribution Division Kenny Putri Lisa Division and MIS Division
Alfiana Gunawan
(Vacant) Latifa Aulia Khadijah Dennis Tanu Utomo Mutiara Febriana DS
(Acting)
Credit
Transaction Financial Reporting
Interbank & Administration
QNB First Division Banking & Wholesale & Cost Control Sub
Asset Liabilities Division
Reza Pradikta Funding Division Division
Management Vitriana Puspadewi
Elvie Tanuwijaya Dedi Yusuf
Gregorius Anggoro
Satyanugraha
Theodora Tetty
Retail Products Business Strategy & Account Payable & Credit Remedial
Management Division Support Division Tax Sub Division Division
(Vacant) (Vacant) Nuviana Dewi Irwan Sukmana
Treasury Sales
Megalany Suhendy
Imelda
Credit Analysis
E – Channels Julianti Kusmiati Strategy Execution Credit Policies &
Division
Division Division Governance Division
Novia Valencia
(Vacant) Ibnu Gutomo Sry Ekawaty
Wibowo
* Subject to Fit and Proper Test by OJK.
38 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Board of Commissioners Committees
Board of Remuneration &
Risk Oversight
Commissioners Nomination Audit Committee
Committee
(BoC) Committee
BoD Committees
Operations & Compliance Director
Technology Director Windiartono
(Vacant) Tabingin
Risk Directorate
Internal Audit Division
Haryuninglistia
Romy Yulianto Santoso
Setiantini
Human Resources
Operational Risk Regulatory
Division
Division Compliance Division
Carina Hastari
Estrelita Lestari (Vacant)
Tanubrata BoC COMMITTEES
1. Audit Committee
Corporate 2. Risk Oversight Committee
IT Security & Risk Financial Crime 3. Remuneration & Nomination
Communications
Management Compliance Division Committee
Division
Division Inggrid Ratna
Teresa Ardania
Goeroeh Andhi Hindiyani
Gunadi BoD COMMITTEES
1. Asset & Liability Committee
(ALCO)
Corporate Secretary 2. AML CFT CPF Committee
Legal Division Operations Division 3. Credit Committee
Division
Niken Ratmitasari Charly Ferdinandus 4. Credit Policy Committee
Indah Mathilda
5. Credit Remedial Committee
6. Early Alert Committee
7. Fraud Oversight Committee
8. Governance Risk
General Services Compliance Committee
Division 9. Human Resources
Committee
Denny Soedharmo
10. IT Steering Committee
11. New Products & Activities
Committee
12. Operational Risk
Information Committee
Technology Division 13. Purchasing Committee
14. Risk Management
David Liswandi
Committee
15. UCan Product Committee
PT Bank QNB Indonesia Tbk Annual Report 2024 — 39
Page 40
Branch Offices
Branch
Mediterania Gajah Mada Revenue Tower District 8
Jakarta – Gajah Tower Alpha No. TUD 16 Lt. UG Lantai Dasar/Ground Floor
Jakarta – SCBD
Mada Jl. Gajah Mada No. 174 Jl. Jenderal Sudirman Kav. 52–53
Jakarta 11130 Jakarta 12190
Jl. Ir. H. Juanda No. 11 (Dago) Jl. Pemuda No. 5
Bandung – Dago Medan – Pemuda
Bandung 40116 Medan 20151
Semarang – Gajah Jl. Gajah Mada No. 101B Jl. Raya Darmo No. 108
Surabaya – Darmo
Mada Semarang 50134 Surabaya 60264
Sub-Branch
Ruko Sentra Bisnis Pluit Komplek Cemara Asri
Jl. Pluit Sakti Raya No. 28 Medan – Cemara Jl. Cemara Boulevard H1-91,
Jakarta – Pluit
Blok A12 Asri Centre Point Medan Estate
Jakarta 14450 Deli Serdang 20371
Shareholders
Shareholding Structure
as at 1 January 2024 as at 31 December 2024
Government Government
of Qatar of Qatar
100% 100%
Qatar Investment Qatar Investment
Public Public
Authority Authority
50% 50%
50% 50%
Qatar National Bank Qatar National Bank
Public <5% Public <5%
(Q.P.S.C.) (Q.P.S.C.)
4.37% 8.43%
95.63% 91.57%
PT Bank QNB Indonesia Tbk PT Bank QNB Indonesia Tbk
40 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Shareholders Composition
as at 31 December 2024
8.43%
Description:
Qatar National Bank (Q.P.S.C.) 91.57%
91.57%
Public 8.43%
Ownership of Shares by Board of Commissioners and Board of Directors
Ownership at Beginning Ownership at End
of Year (%) of Year (%)
Name Position Direct Indirect Direct Indirect
Fatma Al-Suwaidi President Commissioner 0 0 0 0
Khalid Al-Sada Commissioner 0 0 0 0
Djoko Sarwono Independent Commissioner 0 0 0 0
Muhammad Anas Malla Independent Commissioner 0 0 0 0
Nick Groene President Director 0 0 0 0
Windiartono Tabingin Director 0 0 0 0
Gede Shanta Wiguna Director 0 0 0 0
Distribution of the Company’s Shareholders by Investor Category
(as at 31 December 2024)
No Category Shares Owned Percentage
1 Domestic Individual Investors 1,136,494,679 3.23
2 Domestic Institutional Investors 696,705,995 1.98
3 Foreign Individual Investors 238,394 0.00
4 Foreign Institutional Investors 33,324,609,297 94.79
Total 35,158,048,365 100.00
Majority and Controlling Shareholders
As stated in the diagram above, the majority and controlling shareholder of the Bank is the Qatar National Bank (Q.P.S.C.),
an international banking company headquartered in Doha, Qatar.
The ultimate beneficiary owner of the Bank is the Government of Qatar.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 41
Page 42
Board of Commissioners and Board of Directors Description From left to right: Back: 1. Nick Groene (President Director); 2. Gede Shanta Wiguna (Director); 3. Windiartono Tabingin (Director); 4. Khalid Al-Sada (Commissioner). Front: 1. Djoko Sarwono (Independent Commissioner); 2. Fatma Al-Suwaidi (President Commissioner); 3. Muhammad Anas Malla (Independent Commissioner). 42 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Board of Directors Profile
Nicolas Alix Groene (Nick Groene)
• President Director
A French citizen residing in Jakarta, Indonesia, Mr. Nick Groene brings over 25 years of distinguished experience in the global
banking sector, marked by a steadfast commitment to strategic leadership and financial stewardship. At 48 years old,
he combines deep expertise in treasury, risk management, and cross-border finance with a humility that reflects his
collaborative approach to leadership.
Academic Foundation
Mr. Nick Groene's academic journey reflects a lifelong dedication to learning. He holds an MBA from the University of
Chicago Booth School of Business, complemented by a Master’s degree from SKEMA Business School and an M.Sc. in
Economics and Finance from Paris University. An alumnus of Harvard Business School, Nick further enriched his
perspective, equipping him with a balanced blend of analytical rigour and visionary leadership.
Leadership Journey
Appointed President Director in December 2024, Mr. Nick Groene has been an integral part of the Bank’s leadership
since joining as General Manager of Treasury in 2020. His promotion to Director in 2021 and subsequent reappointment
underscored the trust placed in his ability to guide the Bank through evolving financial landscapes. In his current role,
he remains focused on fostering sustainable growth, prudent risk management, and innovation, serving with a tenure set
through 2027.
Global Expertise
Prior to his tenure in Indonesia, Mr. Nick Groene honed his expertise across diverse markets. As Head of International
Treasury at QNB Group in Qatar, he skillfully managed treasury operations spanning 33 countries in Asia Pacific, Europe,
and Africa, fostering collaboration and resilience in complex environments. His career also includes influential roles at
leading financial institutions in Japan, Luxembourg, the UK, Iceland, and the UAE, cultivating a global mindset that
informs his inclusive leadership style.
Commitment to Excellence
In 2024, Mr. Nick Groene reinforced his dedication to professional growth through programmes including:
• Risk Management Certification Level 7 for Board of Directors
• E-Learning in Anti-Fraud Management & Investigation
• E-Learning in Anti-Money Laundering
• E-Learning in Sanction Awareness
• Cyber Awareness 2024
• E-Learning in Personal Data Protection
• QNB Sustainable Finance Online Course 2024
Mr. Nick Groene has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling
shareholders of the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 43
Page 44
Board of Directors Profile (continued)
Windiartono Tabingin
• Director
An Indonesian citizen residing in Jakarta, Indonesia. As a banking professional, Mr. Windiartono Tabingin (63 years old) brings over
38 years of extensive experience in Indonesia’s banking sector, underpinned by a profound understanding of financial
management, human resources, and organisational governance. With a strong academic background and active involvement in
various industry associations, he has ceaselessly contributed to the development of a sustainable banking sector.
Academic Foundation
Mr. Windiartono Tabingin’s commitment to lifelong learning is reflected in his academic journey. He obtained a bachelor’s degree from
Jenderal Soedirman University, Purwokerto (1984), before pursuing postgraduate studies in Finance and Human Resource
Management & Organisational Behaviour at Rensselaer Polytechnic Institute (RPI), Troy, New York, USA (1994). This education has
equipped him with strategic insights in organisational and risk management within the banking industry.
Leadership Journey
Initially appointed as a Director of the Bank based on the EGMS resolution on 29 November 2012, Mr. Windiartono Tabingin’s
appointment was officially confirmed by Bank Indonesia on 25 February 2013. His leadership and expertise have earned continued
trust, leading to his reappointment as Director at the AGMS on 30 May 2024, with a tenure extending until the 2027.
Industry Expertise
With over three illustrious decades of experience in the banking sector, Mr. Windiartono Tabingin embarked upon his career at Bank
Rakyat Indonesia (Persero) in 1986, serving until 2012. While serving at Bank Rakyat Indonesia, he also served as Commissioner
of PT Asuransi Jiwa Bringin Jiwa Sejahtera (2011–2012), further expanding his expertise in insurance and risk management.
His contributions to the banking industry extend beyond his executive roles, as he actively participates in various professional
associations. He serves as Secretary General of BARa and was previously a Member of the Board of Social Affairs and Sports at
the Indonesian Bankers Association (IBI) (2015–2019). Additionally, he has held the position of Deputy Secretary General at
the Compliance Directors’ Communication Forum (FKDKP) and is currently a member of the Legal and ESG division at Perbanas.
Mr. Windiartono Tabingin is also a certified assessor with the National Professional Certification Board (BNSP) and holds
certifications in Risk Management Level 7 and Compliance Level 3.
Commitment to Excellence
In 2024, Mr. Windiartono Tabingin reaffirmed his dedication to continuous learning by participating in various professional
development programmes, including:
• In-house Refreshment Level 6 & Level 7 (Risk Management Certification Refreshment Session for Executives), organised by BARa
• Socialisation of Bye-Laws Implementation, organised by Perbanas
• Workshop on Assessment Methodology and Banking Risk Management, organised by LSPP
• Discussion on Risk Management Certification, organised by Perbanas
• Risk Alignment Seminar – Enhancing the Effectiveness of Risk Management Implementation to Build a Sustainable Banking Industry,
organised by BARa
• FGD on the Harmonisation of the RSKKNI Compilation in Banking Risk Management, organised by OJK
• FGD on the Implementation of Electronic Certification & Its Implications for the Banking Sector, organised by Perbanas
• Competency Assessor Recertification, organised by LSPP
• FGD on Harmonising Licensing Perceptions for Fit and Proper Assessments (PKK) in Bank Governance & Ownership, organised
by OJK
• Refreshment Level 7 – Strengthening the Four Pillars of the Risk Control System Towards a Sustainable Bank, organised by
BARa
Mr. Windiartono Tabingin has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling
shareholders of the Bank.
44 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Gede Shanta Wiguna
• Director
An Indonesian citizen residing in Jakarta, Indonesia. As a banking professional with extensive experience spanning 28 years
in Indonesia’s banking sector, Mr. Gede Shanta Wiguna (54 years old) commands a deep expertise in risk management,
compliance, and financial operations. With a strong academic foundation and a distinguished career in leading financial
institutions, he continues to contribute to the advancement of the national banking industry.
Academic Foundation
Mr. Gede Shanta Wiguna obtained a Bachelor’s degree in Economics from Trisakti University, Jakarta (1995), before pursuing
postgraduate studies and earning a Master of Economy from Trisakti University in 2013. His education has equipped him with
a profound understanding of economics and finance, forming a solid foundation for his leadership in the banking sector.
Leadership Journey
Appointed as a Director of the Bank based on the AGMS resolution on 30 May 2024, Mr. Gede Shanta Wiguna officially
assumed office on 8 August 2024, following the approval of OJK on 6 August 2024.
Industry Expertise
With nearly three decades of experience in the financial sector, Mr. Gede Shanta Wiguna has honed his expertise in risk
management, compliance, and financial operations. Prior to joining PT Bank QNB Indonesia Tbk, he built a distinguished
career at PT Hongkong and Shanghai Banking Corporation (HSBC) Indonesia from 2004, where he held the position of
Head of Insight & Advisory. Previously, he worked at ABN AMRO, NV Indonesia (1995–2004), with his last position as
Compliance and Quality Assurance – Clearing & Custody Advisory Operations.
Commitment to Excellence
As part of his dedication to professional growth, in 2024, Mr. Gede Shanta Wiguna participated in the Bank Risk Management
Qualification 7 programme, organised by LSPP.
Mr. Gede Shanta Wiguna has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling
shareholders of the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 45
Page 46
Board of Directors Profile (continued)
Mario Albert Utama (Mario Utama)
• Director Candidate
An Indonesian citizen residing in Jakarta, Indonesia. With over 22 years of professional experience in banking, Mr. Mario
Utama (50 years old) has been entrusted with corporate banking business at several prestigious financial institutions in
Southeast Asia.
Academic Foundation
Mr. Mario Utama holds a Bachelor of Science degree in Electrical Engineering from San Francisco State University
(1996) and
an MBA in Corporate Finance from the University of San Francisco (1998).
Leadership Journey
Appointed as a Director of the Bank based on the EGMS resolution on 4 December 2024, and officially assumed office
on 24 January 2025, following the issuance of the Fit and Proper Test result by the OJK on 23 January 2025.
Industry Expertise
Prior to joining the Bank, Mr. Mario Utama worked at Malayan Banking Berhad – Singapore/Malaysia (2020–2024),
most recently serving as Managing Director of Group Transaction Banking, at PT Bank BNP Paribas Indonesia (2014–2020)
as Director of Corporate Banking & Head of Global Transaction Banking, at Standard Chartered Bank Indonesia
(2012–2014) as Director-Head of TB Sales Strategic Client Coverage Group, at PT Bank ICBC Indonesia (2012)
as Executive Vice President–Corporate Banking; at PT Bank ANZ Indonesia (2011) as Head of Trade & Supply Chain; and
at HSBC (2002–2011), with his final position as Senior Vice President, Product & Structured Trade in Indonesia.
Commitment to Excellence
To enhance his professional competencies, in 2024 Mr. Mario Utama participated in the Level 7 Risk Management
Certification Alignment programme, organised by BARa.
Mr. Mario Utama has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling
shareholders of the Bank.
46 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Board of Commissioners Profile
Fatma Abdulla Al-Suwaidi (Fatma Al-Suwaidi)
• President Commissioner
Qatari Citizen, 48 years old. Domiciled in Doha, Qatar.
Ms. Fatma Al-Suwaidi joined QNB in November 1999 and, with over 23 years’ experience in banking, she currently serves as its Group
Chief Risk Officer, having previously been Head of Credit Administration (2012–2013) and Assistant General Manager – Group Credit
(2013–2018). In addition, Ms. Fatma Al-Suwaidi is currently a Board Member of QNB Turkey.
Ms. Fatma Al-Suwaidi has a BSc in Accounting (1999), a Master’s Degree in Business Administration from Qatar University (2004),
a MSc in Risk Management from University of New York (2015), a Juris Doctor in Law Degree from Hamad Bin Khalifa University
(2019), and a Doctorate in Business Administration from Grenoble University, France on the subject of “Innovation in Banking and
Financial Markets”, focusing on crypto currencies (2022).
Based on EGMS resolution dated 17 December 2020, Ms. Fatma Al-Suwaidi was appointed as President Commissioner of
the Bank and was declared effective by OJK on 4 June 2021. Ms. Fatma Al-Suwaidi was reappointed as President Commissioner
of the Bank based on AGMS resolution on 30 May 2024, to serve until the 2027 AGMS.
In 2024, Ms. Fatma Al-Suwaidi attended the following competence development programmes:
• Qatar Economic Forum, organised by Bloomberg
• Alignment of Risk Management Certification for Commissioners, organised by BARa
• Risk Management Certification Level 6 – Commissioners, organised by LSPP
Ms. Fatma Al-Suwaidi has no affiliate relationship with other members of the BoC nor members of the BoD. However, Ms. Fatma
Al-Suwaidi is affiliated with the controlling shareholder of the Bank, namely Qatar National Bank (Q.P.S.C.).
PT Bank QNB Indonesia Tbk Annual Report 2024 — 47
Page 48
Board of Commissioners Profile (continued)
Khalid Ahmed Al-Sada (Khalid Al-Sada)
• Commissioner
Qatari Citizen, 47 years old. Domiciled in Doha, Qatar.
Mr. Khalid Al-Sada has over 27 years of banking experience and 20 years within QNB Group where he has held numerous key
positions. Since 2021, Mr. Khalid has held the position of Senior Executive Vice President – Group Corporate and
Institutional Banking, and previously he held the position of General Manager – Group International Business Division during
2011–2021. Mr. Khalid Al-Sada specialises in corporate and international banking, with profound knowledge of overseas
business environments and banking regulations in different jurisdictions. Mr. Khalid Al-Sada is also a board member in QNB
Egypt, and Al Mansour Bank in Iraq.
Mr. Khalid Al-Sada earned his Diploma in Banking Operations from Institute of Administrative Development, Qatar (2004),
and High Performance Board Programme from IMD (2016), in addition to many global competence development
programmes like IMF.
Mr. Khalid Al-Sada was appointed as Commissioner of the Bank based on the Resolution of Annual GMS dated
26 June 2019, and was declared effective by OJK on 11 October 2019. Mr. Khalid Al-Sada was reappointed as Commissioner
of the Bank based on AGMS resolution dated 30 May 2024, to serve until the 2027 AGMS. Aside from serving
as Commissioner of the Bank, Mr. Khalid Al-Sada also concurrently serves as member of the Bank’s Remuneration and
Nomination Committee.
In 2024, Mr. Khalid Al-Sada attended the following competence development programmes:
• Qatar Economic Forum, organised by Bloomberg
• Alignment of Risk Management Certification for Commissioners, organised by BARa
• Risk Management Certification Level 6 – Commissioners, organised by LSPP
Mr. Khalid Al-Sada has no affiliate relationship with other members of the BoC nor members of the BoD. However, Mr. Khalid
Al-Sada is affiliated with the controlling shareholder of the Bank, namely Qatar National Bank (Q.P.S.C.).
48 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Company Profile
Djoko Sarwono
• Independent Commissioner
Indonesian Citizen, 74 years old. Domiciled in Jakarta, Indonesia.
Mr. Djoko Sarwono has more than 46 years' of banking experience, starting from his career at Bank Indonesia since 1977 and has held
numerous positions include as Executive Director of Banking Regulation & Development Department of Bank Indonesia (1998–2001),
Chief Office of Bank Indonesia–Bandung Region (2001–2003), President Director of Indover Bank, Amsterdam (2003–2006), and
Assistant to Governor of Bank Indonesia (2007–2009). After a career in Bank Indonesia, Mr. Djoko Sarwono joined the Indonesian
Banking Development Institute (LPPI) as Advisor to the Board of Directors and as Senior Faculty (2010-2015). From 2011 to 2015,
Mr. Djoko Sarwono was President Commissioner of Pefindo Rating Agency, then became President Commissioner of PT NISP
Asset Management (2013–2014), Vice President Commissioner of PT Aberdeen Asset Management (2014–2015), and
President Commissioner of Pefindo Credit Bureau (2014–2017).
Mr. Djoko Sarwono earned his Bachelor’s degree in Law from Trisakti University (1975), Master in Public Administration (MPA) from
University of Southern California, Los Angeles, USA (1984), and Doctor of Philosophy in Public Administration (DPA) from
University of Southern California, Los Angeles, California, USA (1990).
Based on EGMS resolution dated 9 October 2015, Mr. Djoko Sarwono was appointed as Independent Commissioner of the Bank,
and was declared effective by OJK on 11 November 2015. Mr. Djoko Sarwono was reappointed as Independent Commissioner of
the Bank based on AGMS resolution dated 30 May 2024 to serve until the 2027 AGMS. Aside from serving as Independent
Commissioner of the Bank, he also serves as Chairman of the Bank’s Risk Oversight Committee.
In 2024, Mr. Djoko Sarwono attended the following competence development programmes:
• Alignment of Risk Management Certification for Commissioners, organised by BARa
• Risk Management Certification Level 6 – Commissioners, organised by LSPP
Mr. Djoko Sarwono has no affiliate relationship with other members of the BoC, members of the BoD, nor the controlling shareholder
of the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 49
Page 50
Board of Commissioners Profile (continued)
Muhammad Anas Malla
• Independent Commissioner
Indonesian Citizen, 67 years old. Domiciled in Jakarta, Indonesia.
Mr. Anas Malla has over 41 years of banking experience. Starting career from 1982 in PT Bank Negara Indonesia (Persero)
Tbk until 2011, where he has held numerous key positions with his last position as Internal Audit Division Head. From 2012
to 2013, Mr. Anas Malla served as Commissioner of PT Swadarma Sarana Informatika, and subsequently from 2013 to
2021, served as President Commissioner of PT Swadarma Sarana Informatika.
Mr. Anas Malla earned his Bachelor’s degree in Law from Trisakti University, Jakarta (1989) and his Master of Laws from
Tulane University, New Orleans, USA (1998).
Based on the EGMS resolution dated 16 September 2011, Mr. Anas Malla was first appointed as Independent Commissioner
of the Bank, and was declared effective by Bank Indonesia on 24 November 2011. Mr. Anas Malla was reappointed as
Independent Commissioner of the Bank based on AGMS resolution dated 30 May 2024, to serve until the 2027 AGMS.
As Independent Commissioner, Mr. Anas Malla was assigned as Chairman of Audit Committee as well as the Chairman of
Remuneration and Nomination Committee in the Bank.
In 2024, Mr. Anas Malla attended the following competence development programmes:
• Alignment of Risk Management Certification for Commissioners, organised by BARa
• Risk Management Certification Level 6 – Commissioners, organised by LSPP
Mr. Anas Malla has no affiliate relationship with other members of the BoC, members of the BoD, nor the controlling shareholder
of the Bank.
50 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Company Profile
Changes in Board of Commissioners and
Board of Directors’ Composition
Based on the AGMS Resolution on 30 May 2024, the composition of the Board of Directors (BoD) was amended as follows:
a. Appointing Mr. Lee Guo Chun (Luke Lee) as President Director and Mr. Gede Shanta Wiguna as Finance Director,
effective upon the Bank’s receipt of official notification from OJK regarding the Fit and Proper Test decision,
with their tenure ending at the closing of the Company’s AGMS in 2027.
b. Reappointing the existing members of the BoD, effective from the closing of the meeting until the closing of
the AGMS in 2027, except for Mr. Haryanto Suganda and Mr. Soemenggrie Jongkamto, who shall remain in office until
the effective appointment of Mr. Lee Guo Chun (Luke Lee) as President Director and Mr. Gede Shanta Wiguna as
Finance Director.
c. Reappointing the existing members of the BoC, effective from the closing of the meeting until the closing of the
AGMS in 2027.
Accordingly, the composition of the BoD and the BoC of the Bank became as follows:
Prior to 30 May 2024 From 30 May 2024 Onwards
Board of Directors Board of Directors
President Director : Haryanto Suganda President Director : Haryanto Suganda1
Director : Windiartono Tabingin Director : Windiartono Tabingin
Director : Nicolas Alix Groene Director : Nicolas Alix Groene
(Nick Groene) (Nick Groene)
Director : Soemenggrie Jongkamto Director : Soemenggrie Jongkamto2
Gede Shanta Wiguna3
Board of Commissioners Board of Commissioners
President Commissioner : Fatma Abdulla SS Al-Suwaidi President Commissioner : Fatma Abdulla SS Al-Suwaidi
(Fatma Al-Suwaidi) (Fatma Al-Suwaidi)
Commissioner : Khalid Ahmed Al-Sada Commissioner : Khalid Ahmed Al-Sada
(Khalid Al-Sada) (Khalid Al-Sada)
Independent Commissioner : Djoko Sarwono Independent Commissioner : Djoko Sarwono
Independent Commissioner : Muhammad Anas Malla Independent Commissioner : Muhammad Anas Malla
Notes:
1) Haryanto Suganda served as President Director until Luke Lee’s appointment as President Director became effective once the Bank received
official notification from OJK regarding its decision on the Fit and Proper Test.
2) Soemenggrie Jongkamto served as Finance Director up to 7 August 2024.
3) On 8 August 2024, Gede Shanta Wiguna’s appointment as the Bank’s Finance Director officially took effect.
Subsequently, based on the EGMS Resolution on 4 December 2024, the composition of the BoD was amended as follows:
a. Revoking the AGMS Resolution of 30 May 2024, specifically Agenda Five of the Meeting, regarding the appointment
of Mr. Lee Guo Chun (Luke Lee) as President Director of the Bank. The revocation was made due to Mr. Lee Guo Chun
(Luke Lee)’s resignation for health-related reasons.
b. Mr. Haryanto Suganda, who served as President Director of the Bank until the effective appointment of Mr. Lee Guo Chun
(Luke Lee), based on the AGMS Resolution of 30 May 2024, shall conclude his tenure as President Director of
the Company on 31 August 2024, following the revocation of Mr. Lee Guo Chun (Luke Lee)’s appointment and
the expiration of Mr. Haryanto Suganda’s employment contract with the Bank on 31 August 2024. The release and
discharge from responsibilities and liabilities (acquit et decharge) shall be determined in the AGMS that will discuss
the approval of the Bank’s Annual Report, including the BoD Report, the Supervisory Report of the BoC, and the
ratification of the Bank’s financial statements, which will be held in 2025.
c. Appointing Mr. Nicolas Alix Groene (Nick Groene) as President Director and Mr. Mario Albert Utama (Mario Utama) as
Director of the Bank, effective upon obtaining OJK’s approval for the Fit and Proper Test, with their tenure aligning
with the remaining term of the directors they are replacing, which will end at the closing of the Bank’s AGMS in 2027.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 51
Page 52
Changes in Board of Commissioners and
Board of Directors’ Composition (continued)
Accordingly, the composition of the BoD and the BoC of the Bank became as follows:
Prior to 4 December 2024 From 4 December 2024 Onwards
Board of Directors Board of Directors
President Director : Haryanto Suganda 1
President Director : Nicolas Alix Groene
(Nick Groene)2
Director : Windiartono Tabingin Director : Windiartono Tabingin
Director : Nicolas Alix Groene Director : Gede Shanta Wiguna
(Nick Groene)
Director : Gede Shanta Wiguna Director : Mario Albert Utama
(Mario Utama)3
Board of Commissioners Board of Commissioners
President Commissioner : Fatma Abdulla SS Al-Suwaidi President Commissioner : Fatma Abdulla SS Al-Suwaidi
(Fatma Al-Suwaidi) (Fatma Al-Suwaidi)
Commissioner : Khalid Ahmed Al-Sada Commissioner : Khalid Ahmed Al-Sada
(Khalid Al-Sada) (Khalid Al-Sada)
Independent Commissioner : Djoko Sarwono Independent Commissioner : Djoko Sarwono
Independent Commissioner : Muhammad Anas Malla Independent Commissioner : Muhammad Anas Malla
Notes:
1) Haryanto Suganda served up to 31 August 2024.
2) On 12 December 2024, Nick Groene’s appointment as President Director became effective.
3) Mario Utama’s appointment became effective once the Bank received official notification from OJK regarding the Fit and Proper Test decision.
On 24 January 2025, Mario Utama’s appointment as Director became effective.
As of the date this report was issued, there were changes in the composition of the BoC and the BoD in 2025, with regards
to Mr. Mario Utama’s effective appointment as Director of the Bank on 24 January 2025.
52 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 53
2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Executive Management Profiles
Firdaus Effendi David Liswandi
Chief Credit Officer Head of Information Technology
Serving as Chief Credit Officer since 1 August 2024. Serving as Head of Information Technology since 1 July 2019.
Earned his Master of Business Administration (MBA) Earned his Bachelor’s degree in Computer Science and
from Gadjah Mada University. Has extensive experience in Bachelor of Statistics from Bina Nusantara University.
banking credit. Previously worked for Eximbank as Experienced in managing IT Operations across multiple
Head of Credit, managing and handling Corporate Credit industries. Previously worked for ANZ Bank Indonesia as
Review. Prior to that, he served as Team Leader of Head of Technology Infrastructure & End User Services,
Corporate Relationship Manager at Bank CIMB Niaga. managing several operational projects at ANZ Hong Kong
and Taiwan. Previous to that, he worked as IT Infrastructure
Specialist at Coca Cola Amatil Indonesia and as Consultant
at Mitra Integrasi Informatika.
Haryuninglistia Setiantini Romy Yulianto Santoso
Chief Risk Officer Chief Auditor
Joined QNB Indonesia on 27 July 2020 as Head of Serving as Chief Auditor since 1 July 2020. Graduated with
Market Liquidity & Enterprise Risk and currently serving a Bachelor’s degree in Economics from Bina Nusantara
as Chief Risk Officer since 1 January 2024. Graduated University, and earned the Indonesia Internal Audit
with a Bachelor of Science (Mathematics) from Bandung Practitioners (IIAP) from IIA Indonesia. Has more than
Institute of Technology. Started her career in Bank 23 years of experience in audit and risk management, having
Danamon and has more than 16 years of experience in worked at various multinational banking institutions, among
banking, especially in risk management. Prior to joining others Hana Bank, Maybank Indonesia, OCBC, Danamon,
QNB Indonesia, she served as Head of Market and and UOB.
Balance Sheet Risk Management at Bank Commonwealth.
Carina Hastari Tanubrata Alfiana Gunawan
Head of Human Resources Act. Head of Credit Reviewer
Serving as Head of Human Resources since 20 March 2023. Serving as Act. Head of Credit Reviewer since
Earned a Bachelor of Arts degree (double degree in 11 September 2024. Earned her Bachelor’s degree in
Psychology & Political Science) from the University of Finance Management from Atma Jaya University.
Melbourne and a Master of Human Resource Management Experienced in managing credit across multiple
degree from Monash University. Started her career as industries for more than 15 years. Previously worked for
HR Manager at PSKD Mandiri School in 2002, then as HR Wholesale & Commercial Banking in Rabobank, with last
Relationship Manager at Standard Chartered Bank, HRBP for position as Credit Risk Team Head, managing Credit
business and support functions at Bank Commonwealth and Reviewer team that focused in food & agriculture
Prudential Life Assurance and finally served as HR Business industries. Previous to that, she worked in Corporate and
Partner Division Head at PT Bank OCBC NISP Tbk. Commercial Banking Division at HSBC.
Grace Luzar Charly Ferdinandus
Head of Retail Banking Head of Operations
Serving as Head of Retail Banking since 4 March 2024. Serving as Head of Operations since 11 April 2022.
Earned her Master’s degree in International Business from Earned his Bachelor of Economics degree from Airlangga
University of Melbourne. Experienced in banking and University, Surabaya. He started his banking career since
investment advisory for almost 30 years. Previously 1999, and has working experience of more than 25 years
worked for Standard Chartered Bank Indonesia as Head of in Banking Operation, having worked at Citibank,
Affluent and Client Relationship (Network & Distribution), Commonwealth Bank, with the last position being Head of
managing Affluent Segment and Branch Network. Prior to Banking Service Management in PT Bank KEB Hana
that, she held several positions in banking and investment Indonesia.
advisory companies in Singapore and Indonesia.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 53
Page 54
Executive Management Profiles (continued)
Dennis Tanu Utomo Goeroeh Andhi Djaja L.
Head of Corporate Banking Head of IT Security & Risk Management
Serving as Head of Corporate Banking since Serving as Head of IT Security & Risk Management since
14 August 2023. He earned his Bachelor of Business & 3 February 2020. An expert in IT with more than 28 years
Commerce from Monash University. He has experience of experience of working in financial industry and
for 18 years in several multinational Bank, such as HSBC banking, including at Citibank and BTPN. Prior to joining
Indonesia, DBS and Standard Chartered Bank. QNB Indonesia, he served as Bank Information Security
Officer at Bank CIMB Niaga.
Denny Soedharmo Ibnu Gutomo
Head of General Services Head of Strategy Execution
Serving as Head of General Services Division since Joined QNB Indonesia in September 2014 and has worked
12 May 2014. Earned his Bachelor of Architecture from in the Wholesale Banking division as well as in Retail
Tarumanagara University and Master of Management Banking, before now serving as Head of Strategy
from Trisakti University. Previously, he worked as Execution. He graduated from Bina Nusantara University
GM Facility & General Services at BAT/Bentoel Group, majoring in Information Engineering with a variety of work
Head of Facility Management – Corporate Real Estate at experiences in banking industry for 16 years. He had
Bank Ekonomi (member of HSBC Group), and Head of worked at several foreign banks, such as ABN-AMRO,
Property and Facility Management Services at ABN The Royal Bank of Scotland (RBS), and most recently at
AMRO/RBS. HSBC as Corporate Liaison.
Elvie Tanuwijaya Indah Mathilda
Head of Transaction Banking & Wholesale Funding Head of Corporate Secretary
Serving as Head of Transaction Banking and Wholesale Serving as Head of Corporate Secretary since 11 May 2018.
Funding since 2 January 2024, with over 20 years of Obtained a Diploma from LPK Tarakanita. She has more
experience in the field. She earned her Bachelor’s degree than 24 years of banking experience, having served in
in Finance and Marketing from Murdoch University, various positions, including Head of Banking Marcom at
Western Australia. She also has experience of working in Citibank Indonesia, Head of Marketing for Private Banking,
international banks, such as Maybank, Rabobank, Standard Commercial and Branding and Segment Head for Retail
Chartered, HSBC, and ANZ Panin Bank. Banking at PT Bank ANZ Indonesia. She is a member of
Indonesia Corporate Secretary Association (ICSA).
Estrelita Lestari Inggrid Ratna Hindiyani
Head of Operational Risk Head of Financial Crime Compliance
Serving as Head of Operational Risk since 2 January 2020. Serving as Head of Financial Crime Compliance (FCC)
Graduated from Hofstra University, New York, USA, with since January 2023. She earned her Bachelor’s degree in
a Master of Science in Finance degree, and has more than Accounting from Padjadjaran University. Previously
13 years of experience in banking risk. Had served in served as AMLO CTF Head at PT Bank KEB Hana
various positions at Bank Commonwealth, among others Indonesia, as well as Regional Financial Crime Advisory,
as Head of Operational Risk, Head of Credit Quality Review Asia Pacific at HSBC Corp. Ltd. Hong Kong.
& Credit Policy, and Head of Credit Policy.
54 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 55
2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Irwan Sukmana Reza Pradikta
Head of Credit Remedial Head of QNB First
Serving as Head of Credit Remedial since 4 September 2024. Joined QNB Indonesia on 2 September 2019 as QNB First
Earned his MBA degree from University of Dallas, USA. Product Management Head and currently serving as
Experienced in managing Wholesale and Corporate Banking Head of QNB First. Obtained his Bachelor of Psychology
Risk Management. Previously worked for HSBC as SVP with double degree from University of Indonesia and
Special Credit Unit, managing Distressed Asset and University of Queensland. He has more than 16 years
Corporate Restructuring. Previous to that, he worked as of banking experience with his last position prior to
Wholesale Credit Approval at HSBC. joining QNB Indonesia as Customer Proposition in HSBC
Indonesia.
Mutiara Febriana DS Sry Ekawaty
Head of Budgeting, Planning & MIS Head of Credit Policies & Governance
Serving as Head of Budgeting, Planning & MIS since Serving as Head of Credit Policies & Governance since
2 January 2024. Graduated from the Faculty of Economics, 20 May 2024, following her previous position as Head of
University of Indonesia. Previously she occupied several Credit Administration held since 2017. Earned her
positions in the fields of planning and budgeting, process Bachelor’s degree in Accounting from Trisakti University.
improvement, and change management at Bank Danamon Previously served as Document Processing Head at
and Bank Commonwealth. PT Bank UOB Indonesia Tbk, and had served as Activation &
Documentation Manager at Bank DBS, Team Leader Credit
Documentation at Deutsche Bank, and several positions at
ABN AMRO Bank with the last position as Team Leader of
Private Segment Market and continued with Wholesale
Segment, Citibank, with last position as frontliner at branch.
Niken Ratmitasari Teresa Ardania Gunadi
Head of Legal Head of Corporate Communication
Joined QNB Indonesia on 20 May 2023 as Head of Legal. Serving as Head of Corporate Communication since
Graduated from the Faculty of Law, University of August 2018. Earned her Bachelor’s degree in Economics
Indonesia in 1995 with a major in Law on Economic from Atma Jaya University, Jakarta. Previously, she served
Activities. Experienced as Head of Legal at MUFG Jakarta as Branding Head and Credit Card, QNB First & E-Banking
branch, and as part of the legal team at HSBC. Before Marcomm Head in Corporate Communication Division.
joining HSBC, she was part of AHP & Partners, PT Sigma Prior to that, she had served as Head Marketing Strategic
Batara, and HPRP Law Firm (aka HSP Law Firm). Initiatives (MSI) Section at Marketing and Communication
Department of Asuransi Jiwa Manulife Indonesia, and
Proposition & Customer Loyalty Manager Preferred,
Private and Wealth Management at CIMB Niaga.
Novia Valencia Wibowo Vitriana Puspadewi Anggoro
Head of Credit Analyst Head of Credit Administration
Joined QNB Indonesia on 2 January 2023 as Head of Serving as Head of Credit Administration since
Credit Analyst – Corporate & Institutional Banking. 21 February 2024. Earned her Bachelor’s degree in Law
Industrial Engineering graduate from Pelita Harapan from Bandung Islamic University. Experienced in banking
University with experience in the corporate banking industry more than 17 years. Previously she served as
segment, including at BCA, HSBC Indonesia, and OCBC Credit Disbursement Head in Credit Administration Division.
NISP, with the last position as Enterprise Banking Credit Before joining QNB Indonesia, she worked at several
Analyst Head. banks, including Bank UOB Indonesia and Bank CTBC
Indonesia.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 55
Page 56
Shares & Other Securities Listing
Chronology
Share Listing Chronology
Number of Offering
Corporate Action Date Par Value Paid Up Capital
Shares Issued Price
Prior to Initial Public 321,200,000 shares ~
- Rp250 -
Offering of Shares Rp80,300,000,000
Initial Public Offering 400,000,000 shares ~
31 October 2002 78,800,000 Rp250 Rp250
of Shares Rp100,000,000,000
501,219,000 shares ~
Warrant Series I 21 November 2002 101,219,000 Rp250 Rp250
Rp125,304,750,000
626,523,750 shares ~
Rights Issue I 15 June 2009 125,304,750 Rp250 Rp320
Rp156,630,937,500
3,561,787,518 shares ~
Rights Issue II 27 December 2010 2,935,263,768 Rp250 Rp250
Rp890,446,879,500
6,158,330,518 shares ~
Rights Issue III 27 May 2013 2,596,543,000 Rp250 Rp250
Rp1,539,582,629,500
8,757,145,997 shares ~
Rights Issue IV 2 June 2014 2,598,815,479 Rp250 Rp250
Rp2,189,286,499,250
16,992,865,249 shares
Rights Issue V 20 June 2017 8,235,719,252 Rp250 Rp250
~ Rp4,248,216,312,250
20,436,685,984 shares
Rights Issue VI 22 May 2018 3,443,820,735 Rp250 Rp250
~ Rp5,109,171,496,000
35,158,048,365 shares
Rights Issue VII 28 April 2023 14.721.362.381 Rp250 Rp250
~ Rp8,789,512,091,250
Other Securities Listing Chronology
Offering
Issuance Coupon Securities’ Ratings
Name of Securities Maturity Date Value
Year (%) Rating Agency
(Rp billion)
Shelf Registration
Bond I Phase I 9.50% per
2019 5 July 2022 100 AAA(idn) Fitch Ratings
Year 2019 annum
Bank QNB Indonesia
Shelf Registration
Bond I Phase II 7.10% per
2019 6 December 2020 452 AAA(idn) Fitch Ratings
Year 2019 annum
Bank QNB Indonesia
Shelf Registration
Bond I Phase III 6.25% per
2020 10 November 2021 448 AAA(idn) Fitch Ratings
Year 2020 annum
Bank QNB Indonesia
56 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 57
2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Public Accountant
Adherence to rigorous auditing standards supports transparency to gain greater investor trust in QNB Indonesia.
Appointment of External Auditor
The Bank appointed Public Accounting Firm Purwantono, Sungkoro & Surja to audit the Bank’s financial statements for
2024. The appointment was made in accordance with the regulations of Bank Indonesia, OJK, and other relevant regulations.
Audit Implementation
To ensure optimal audit processes and results, the Financial Accounting & Control Division is responsible for conducting
coordination and communications with the external auditor.
The Public Accounting Firm Purwantono, Sungkoro & Surja is responsible to conduct the following activities:
1. Investigate all material accounts, based on applicable Professional Public Accountant Standards and ensure its compliance
with applicable Indonesia Accounting Standards;
2. Communicate audit findings to the Bank’s management and OJK; and
3. Maintain independence while carrying out its duties.
For 2024, the Public Accounting Firm performed its assignment for the first year for the Bank, with its scope of work
including limited review, interim audit, and year-end audit. The Public Accounting Firms and the Public Accountants who
had provided financial audit services to the Bank in the past five years are presented in the table below:
Fiscal
Public Accounting Firm Public Accountant
Year
2024 Purwantono, Sungkoro & Surja (a member of Ernst & Young Global Limited) Christophorus Alvin Kossim
2023 Purwantono, Sungkoro & Surja (a member of Ernst & Young Global Limited) Christophorus Alvin Kossim
Rudi Hartono Purba, S.E., Ak.,
2022 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (a member of RSM Global)
CA., CPA.
2021 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (a member of RSM Global) Bimo I. Santoso, S.E., Ak., CPA.
2020 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (a member of RSM Global) Bimo I. Santoso, S.E., Ak., CPA.
2019 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (a member of RSM Global) Bimo I. Santoso, S.E., Ak., CPA.
The fees for the audit of financial statements for the 2024 financial year paid to the above mentioned Public Accounting
Firm amounted to Rp1.54 billion.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 57
Page 58
Capital Market Supporting Institutions
and Professions
Share Registrar Stock Exchange
PT Adimitra Jasa Korpora PT Bursa Efek Indonesia
Jl. Kirana Avenue III Blok F3 No.5 Kelapa Gading Indonesia Stock Exchange Building
North Jakarta 14250 1st Tower 6th Floor
Jl. Jend. Sudirman Kav. 52–53
Tel : (+62 21) 2974 5222
Jakarta 12190
Fax : (+62 21) 2928 9961
Call Center : 150515 (Domestic Only)
Services rendered : Administration of shares.
Email : contactcenter@idx.co.id
Assignment period : January–December 2024.
WhatsApp : +62 811 8115 0515
Fees in 2024 : Rp46,620,000.
Website : www.idx.co.id
Services rendered : Listing of shares &
CTP screen.
Public Accounting Firm
Assignment period : January–December 2024.
Fees in 2024 : Rp290,820,820.
Ernst and Young
Indonesia Stock Exchange Building Notary
Tower 2, 7th Floor
Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190
Notaris Fathiah Helmi SH
Tel : (+62-21) 5289 5000
Graha Irama, 6th Floor
Fax : (+62 21) 5289 4100
Jl. H. R. Rasuna Said Blok X-1, Kav. 1 & 2
Website : www.ey.com
Kuningan, South Jakarta 12950
Services rendered : Audit of financial statements
Tel : (+62 21) 5290 7304–6
& income tax audits for
Fax : (+62 21) 526 1136
expatriate employees.
Assignment period : January–December 2024. Services rendered : Notarial services.
Fees in 2024 : Rp1,784,081,052. Assignment period : January–December 2024.
Fees in 2024 : Rp72,816,000.
Securities Depository and
Settlement Institution
PT Kustodian Sentral Efek Indonesia
Indonesia Stock Exchange Building,
1st Tower 5th Floor
Jl. Jend. Sudirman Kav. 52–53
Jakarta 12190
Tel : (+62 21) 5299 1099
Fax : (+62 21) 5299 1199
Email : helpdesk@ksei.co.id
Website : www.ksei.co.id
Services rendered : Custodianship of securities,
consolidation of mutual funds,
GMS.
Assignment period : January–December 2024.
Fees in 2024 : Rp89,774,605.
58 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Company Profile
Membership in Associations
Membership Status
Membership
No Association
Period
Member Committee Position in Committee
Membership
1 Ikatan Auditor Internal Bank (IAIB) -
Administrator
Institute of Internal Auditors (IIA)
2 Indonesia (only Chief Auditor & Sub - - Member
Division Head)
Alternative Institution for Dispute
3 Resolution in the Financial Services - - Member
Sector (LAPS SJK)
4 Aswiftindo 2024–2025 - Member
Indonesian Payment Systems
5 2024–2025 - Member
Association (ASPI)
Banker Association for Risk Management Secretary General &
6 -
(BARa) Member
Banking Compliance Directors
7 - Deputy Secretary General
Communications Forum (FKDKP)
8 National Banks Association (Perbanas) - Legal and ESG
Indonesia Corporate Secretary
9 - - Member
Association (ICSA)
Information Systems Audit and Control
10 2024–2025 - Member
Association (ISACA)
Association of Mutual Fund Selling
11 2024–2025 - Chairman & Member
Agent Banks of Indonesia (ABAPERDI)
12 Financial Markets Association (ACI FMA) 2023-2024 - Member
PT Bank QNB Indonesia Tbk Annual Report 2024 — 59
Page 60
Management Discussion and Analysis Harnessing agility and adaptability, QNB Indonesia makes tactical maneouvres to surmount challenges and offer a versatile range of banking services that meet every customer need.
Page 61
2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
Page 62
Industry Review
Global economic developments On the inflation front, prices were well into the policy target
range of 1.5-3.5%, with a full year figure of 1.6% for 2024.
Early in the year, economic weakness across major
On the currency front, however, the IDR lost ground
advanced economies dominated the global macro agenda.
against the USD. This was propped by firm growth in
A rapid slowdown in the US, disappointing growth in China
the US and overall USD strength globally on the back of
and continuous stagnation in Europe provided a gloomy
uncertainty about the tariffs and other policies of the new
environment for 2024, with global growth expectations
US administration. For 2024, the average USD:IDR rate
starting the year at 2.6%, only a touch above the 2.5% mark
stood at 15,855, 4.1% below the 2023 average.
that commonly defines a global recession.
Despite external challenges, foreign investments in
In H1 2024, both activity and inflation surprised to
Indonesia grew 20.8% in 2024, reaching Rp1,714 trillion,
the upside globally, creating a temporary renewal of
with foreign direct investments (FDIs) making up 52.5%
the “inflation scare” that contributed to spur significant
of the total. This demonstrated the success of
uncertainty about the path and even the direction
the government in preserving an attractive investment
of policy rates. However, price pressures were related to
climate, even as the country transitioned from
lagging factors, such as housing costs. Despite this,
the previous administration to the current one, following
labour markets eased gradually while remaining resilient
Indonesia’s general election. Sizable mining and metals
and inflation moderated, triggering a change in sentiment
projects were major drivers for FDIs into Indonesia.
and turnaround of outlook later in the year. Lower inflation
This is a reflection of the country’s growing importance
justified the beginning of meaningful monetary policy
in the global electric vehicles supply chains and
easing cycles. The US Federal Reserve (Fed) cut policy
the government’s efforts to promote manufacturing and
rates by 100 basis points (bps) to 4.5% and the European
the processing of natural resources through higher value
Central Bank (ECB) cut by 100 bps to 3%.
added activities.
In China, towards the end of the year, after a difficult
In terms of government spending, a large share of
period of weak real estate and low consumer confidence,
the 2024 State Budget went to the infrastructure sector,
China launched a major package of policy stimulus,
particularly to fund the strategic multi-years project of
breaking with the previous cycle of limited, gradual and
the new capital city—Ibu Kota Nusantara or IKN—in
small support for economic activity. The package of new
East Kalimantan.
measures included the recapitalisation of state banks,
cuts in interest rates and reserve requirement ratios, Indonesia’s banking sector posted an increase in lending
more fiscal spending and support for real estate and of 10.39% to reach Rp7,827 trillion by the end of 2024.
capital markets. This triggered the beginning of a shift in The largest expansion in lending occurred in
investor sentiment. consumption loans, followed by investment loans and
working capital loans. Importantly, micro-, small and
As a result, the year ended up being defined by a more
medium-sized enterprises (MSMEs), which form
positive backdrop of moderate global growth of 3.1%
the backbone of Indonesia’s economic development,
combined with falling inflation across most advanced
absorbed an increasing amount of lending.
economies and significant monetary policy easing.
A relatively high interest rate environment for much of
At the same time, oil prices remained relatively stable on
2024 impacted the profitability levels of banks in
the back of OPEC+ countries deciding to maintain
Indonesia. Overall, NIM declined from 4.92% at the end of
restrictive supply management limits, which offset
2023 to 4.72% at the end of 2024, while ROA declining
the effects from both a slowdown in demand growth in
by 6 bps to 2.72% within the same period. Nonetheless,
Asia and supply expansion in non-OPEC+ countries,
stability in the banking sector was maintained, as shown
such as in the Americas quartet of the US, Guyana,
by a relatively steady CAR of 26.76% while NPL gross
Canada and Brazil. Brent crude prices averaged USD 79
declined from 2.19% in 2023 to 2.08%. Meanwhile, NPL
per barrel (p/b) for the year, roughly flat vis-à-vis last
net was recorded at 0.74%, slightly higher than in 2023’s
year but still significantly above the 10-year average of
year-end figure of 0.71%. Banks closed the year
USD 66 p/b.
demonstrating adequate resilience against potential
Indonesian economy and banking industry liquidity shocks and systemic crises, with year-end LCR
and NSFR figures markedly higher than their respective
In a context of steady global economic growth despite minimum levels set by the regulators.
rising geopolitical uncertainty, Indonesia’s real GDP
expanded by 5% in 2024. This growth was bolstered by
robust household spending and strong export performance,
which allowed Indonesia to record 56 consecutive months
of trade surplus by the end of the year.
Throughout the year, the country’s central bank,
Bank Indonesia, tweaked monetary policy to adapt to
macroeconomic conditions. While the key policy rate
(7-day reverse repo rate) ended the year at 6%, the same
level as of December 2023, this came after fine tunings of
25 basis points (bps) in Q2 (rate hike) and Q3 (rate cut),
amid a pro-active stance designed to deliver the dual
mandate of stable inflation and foreign exchange (FX).
62 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 63
2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
Banking Business Review
Strengthening Credit Quality and Expanding
Corporate & Portfolios
Amidst growing economic complexities and heightened
Institutional Banking industry competition, QNB Indonesia strategically
targeted high-credit-quality debtors with robust
reputations. This prudent approach enabled the Bank to
In 2024, the The Corporate & Institutional expand its portfolio while maintaining a focus on financial
Banking (CIB) division concentrated on stability and delivering greater value to its clients.
facilitating financial intermediation across key The Bank’s commitment to robust credit risk
growth industries, including technology, management further reinforced its portfolio quality. By
media, and telecommunications (TMT), implementing rigorous oversight and proactive measures,
metals & mining, and agribusiness. the Bank minimised risk exposure, enhanced resilience,
These critical sectors not only contribute and ensured sustainable financial performance, even in
significantly to the national economy but also challenging market conditions.
align with the Bank’s mission to foster Driving Innovation with Enhanced Digital
sustainable economic progress and unlock Services
long-term growth opportunities.
As part of its commitment to delivering value-added
services, QNB Indonesia enhanced its Corporate Internet
Banking platform in 2024. This included the launch of
Delivering Tailored Financial Solutions for Growth a next-generation tax payment system, simplifying and
expediting payment processes for corporate clients.
In 2024, global economic growth reached 3.2%,
In addition, the introduction of innovative features such
underscoring the challenges posed by economic
as bulk transfers via RTGS, online banking, and BI-FAST
fragmentation and geopolitical tensions. Despite these
provided unmatched flexibility and efficiency, ensuring
headwinds, Indonesia’s economy showcased its
seamless and streamlined operations for clients.
resilience with a GDP growth rate of 5.03%. Domestic
inflation was contained at 1.57%, while household Looking Ahead to 2025
consumption, traditionally a key driver of growth,
expanded by 4.94%, reflecting the country’s steadfast In 2025, CIB division will remain steadfast in its pursuit
economic fundamentals. of delivering transformative financial solutions. By
leveraging advanced digital technologies, deep industry
The CIB division continues to empower businesses with expertise, and a customer-first approach, the Bank aims
customised financial solutions tailored to the specific to solidify its position as the partner of choice
needs of large corporations, state-owned enterprises for corporations and institutions across Indonesia.
(SOEs), and non-bank financial institutions. With a strong
focus on strategic sectors such as manufacturing, As we look to the future, QNB Indonesia remains
telecommunications, mining, and financial services, committed to fostering resilience, driving sustainable
the CIB team remains a trusted partner in driving growth, and empowering businesses to thrive in a dynamic
sustainable business growth. and ever-evolving economic landscape.
Together, we deliver exceptional corporate and institutional banking services that drive our customers' business growth and success.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 63
Page 64
Banking Business Review (continued)
programme featuring more comprehensive QNB First
Retail Banking offerings. This strengthened the market appeal of
the Bank’s Retail Banking products.
2024 Performance
Throughout 2024, the Retail Banking
The Retail Banking segment recorded positive
segment prioritised enhancing customer performance across several aspects in 2024. A key
experience, particularly for the upper-class highlight was the net interest income achievement up to
segment under QNB First. Various initiatives the end of 2024, amounting to Rp62,36 billion.
were undertaken to achieve this goal, This figure represented 147% of the annual target set in
resulting in an increase in customers within the Bank’s Business Plan. This achievement demonstrated
this segment. the Bank’s ability to maintain income stability in a highly
dynamic market environment.
The Bank also continued to strengthen its business
foundation by developing various initiatives to meet
Operations
customer needs. The diversification of Wealth
With a deep understanding of the lifestyle and integrated Management products, initiated at the end of the year,
banking service needs of QNB First customers, the Bank is expected to contribute positively in the future.
introduced the innovative First Reward programme.
In collaboration with Garuda Indonesia, the Bank offered
Plans for 2025
GarudaMiles to both new and existing QNB First In 2025, the Bank will prioritise growing the volume of
customers who placed funds in various deposit and third-party funds and diversifying its Wealth Management
Wealth Management products. These GarudaMiles products, with a focus on increasing the number of
rewards complemented the exclusive range of QNB First customers in the Priority Banking segment. This strategy
Travel Privileges. is designed to capitalise on growth opportunities while
solidifying the Bank’s position relative to
In addition to these rewards, other travel conveniences
its competitors, while also continuing to monitor
were on offer, including airport transfer facilities in
the prevailing market trends.
12 cities across Indonesia, premium airport handling
services through the Premium Airport Special Service
(PASS) in 10 airports, and access to Airport Executive
Lounges at 21 airports nationwide.
In 2024, the Bank also expanded its travel-related
facilities tailored to meet the lifestyle needs of premium
customers by offering transport services to the Whoosh
KCIC High-Speed Railway Station in Jakarta.
Various attractive programmes catering to customers’
lifestyles were strengthened by digital services,
enhancing the convenience and efficiency of the Bank’s
services. For instance, the addition of QRIS payment
facility from savings accounts enabled faster and easier
transactions for retail customers.
Additionally, the integration of mutual fund and unit-linked
bancassurance balances into the QNB Mobile Banking app
allowed customers to monitor their investment portfolios
directly. This provided a more personalised and relevant
banking experience, attuned to their investment needs.
In 2024, the Bank proactively enhanced its sales team’s
capabilities to meet customer needs more effectively.
Simultaneously, the Bank introduced various new Wealth
Management products close to the end of 2024,
enriching its offerings to cater to the evolving investment
needs of the premium segment.
Marketing
The 2024 marketing strategy for retail customers
focused on partnerships with major companies, such as
Garuda Indonesia and Food Hall, to reach a new base of
premium customers from among their loyal consumers.
QNB Indonesia delivers seamless convenience to retail banking
The Bank also acquired a substantial number of new
customers to transact effortlessly, anytime and anywhere.
customers through the launch of a revamped acquisition
64 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
Human Resources
on greater responsibilities were recognised and promoted.
Awards One example of the Bank’s smooth succession in 2024
was the promotion of one employee to Senior Management,
and appointment of several others as division heads.
HR Asia Awards In promoting overall well-being, the Bank introduced three
The Best Companies to Work For in Asia 2024 additional leave days and flexible joint leave arrangements
without reducing annual entitlements. Comprehensive
Most Caring Company 2024 health insurance, regular health and safety training, and
Business Continuity Management drills underscored
the Bank’s dedication to maintaining a safe and prepared
Bank QNB Indonesia’s human resources strategy in work environment. These efforts proved effective, with no
2024 was built upon three core pillars: creating workplace accidents reported throughout the year.
a positive work environment, attracting the right talent,
and fostering a high-performance culture. These efforts In addition, the Bank monitored employee productivity
were closely aligned with the Bank’s new vision and through KPI tracking in its HRIS system, ensuring
mission, resulting in accolades garnered by the Bank, i.e., alignment between individual contributions and
as one of the Best Companies to Work For in Asia 2024, business objectives. With no major grievances reported,
and Most Caring Company 2024. Those awards affirmed and the Collective Bargaining Agreement valid through
the Bank’s commitment to improving employee November 2025, the Bank maintained a stable,
engagement and well-being while establishing a supportive productive, and supportive workplace.
and empowering workplace culture.
Workforce Profile
One of the steps in strengthening its workforce was
the Management Development Programme (MDP), which
403 employees
welcomed 10 participants into a 24-month learning journey
programme, geared to prepare them to be the Bank’s future
leaders. Alongside nurturing internal talent, senior
hiring—such as appointing a new CEO, CIB Director, CCO, Total employees per 31 December 2024
Head of Retail Banking, and Head of Credit Remedial—
fortified the leadership team with critical expertise.
The Bank’s recruitment efforts in 2024 ensured its
At the same time, the launching of Bank QNB Indonesia’s
headcount remained right-sized to support the Bank’s
Ruby Women’s Club showed the commitment to support
business growth. As at 31 December 2024, the Bank had
female employees by offering them a safe and inclusive
403 employees, with their demographic distribution
community, helping to ensure a fair and respectful
detailed as follows:
workplace for everyone.
Gender Headcount
40 hours Female
Male
200
203
Total training hours per year
To ensure employees remained equipped for an evolving Position Level Headcount
banking landscape, the Bank prioritised continuous Senior Executive Vice President
learning and skill enhancement, providing a structured (SEVP) and Director 8
and enriched training framework. Each employee was
required to complete at least 40 hours of training Executive Vice President (EVP) 5
annually, ensuring consistent skill development. In 2024,
Senior Vice President (SVP) 19
new mandatory e-learning modules on data protection
and sustainable finance were introduced as part of Vice President (VP) 43
the Bank’s efforts to staying ahead of industry trends.
Assistant Vice President (AVP) 45
Training programmes were offered in both online and
offline formats. Regular updates ensured alignment with Senior Manager (SMgr) 53
the latest banking sector developments and workplace Manager (Mgr) 42
trends, with the e-library now fully available in
the Indonesian language for enhanced accessibility. Assistant Manager (AMgr) 39
A robust development framework was strengthened Senior Officer (SO) 55
through transparent performance evaluations conducted
mid-year and at year-end. These evaluations identify high Officer (O) 37
performers as well as providing opportunities for Senior Assistant (SAsst) 33
them to advance in their careers. Employees
who demonstrated exceptional achievements and took Assistant (Asst) 24
PT Bank QNB Indonesia Tbk Annual Report 2024 — 65
Page 66
Human Resources (continued)
QNB Indonesia invests in cultivating top talent to deliver the best services for customers.
Education Headcount Term of Office Headcount
Master’s Degree/Doctoral Degree 41 <1 year 78
Bachelor’s Degree 303 1–5 years 129
Diploma 3 38 6–10 years 85
Diploma 1 2 11–15 years 64
Senior High School 18 16–20 years 20
Junior High School 1 >= 21 years 27
Age Headcount Total 403
>= 55 years old 7
50–54 years old 50
45–49 years old 51
40–44 years old 91
35–39 years old 88
30–34 years old 63
25–29 years old 33
20–24 years old 20
Employment Status Headcount
Permanent Employee 375
Contract Employee 28
66 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
Information Technology
Information technology (IT) takes a crucial role in shaping and
securing the day-to-day operations of the Bank, from empowering
tellers and frontliners at branches, to ensuring safe transaction
and storage of customer data. IT has also been instrumental in
aiding the Compliance team ensure timely and comprehensive
reporting to various authorities, in line with the requirements
and regulations.
In 2024, IT initiatives were aimed at improving process Furthermore, the Bank conducts penetration testing on
automation, streamlining the technology stack used annual basis, covering all channels through which
across the Bank, and strengthening the compatibility the Bank’s IT systems are exposed to the internet.
between the Bank’s systems. At the same time, the Bank The Bank encrypts all its digital assets, including
continued to strengthen its IT governance by introducing customer data, and manage them within well-secured
certain policies and procedures, while also expanding its servers administered on-premise. Strict implementation
capabilities to enhance processes and capabilities to of data guardrails by all Bank personnel helps create
serve customers better. a sense of peace of mind in our customers and everyone
that transacts with the Bank.
In terms of IT infrastructure strengthening, throughout
2024 the Bank regularly performed vulnerability
assessments. The results informed decisions made
surrounding its IT security aspects, and every remediation
Aside from upholding an
step taken to address any weak points is tracked and excellent performance in
reported. This allowed the Bank to update its IT
infrastructure as needed, and ensure the security of all cybersecurity, the Bank
systems across its network of contact points. understands the imperative for
its IT systems and
infrastructure to be available
100% of the time,
with a high level of reliability,
for the smooth use of
the Bank’s services by internal
and external parties.”
To do so, disaster recovery tests are conducted
regularly, preparing the Bank to react with tactical agility
upon any event of disruption. The Bank also has proactive
monitoring processes that are active at all times, allowing
preemptive detection of any potential issue that may
disrupt its operations. The IT team will enlist
the assistance from other teams within the Bank to follow
up identified issues and mitigate related risks.
In the meantime, the Bank will activate its backup IT
infrastructure that is maintained during normal operations
and routinely updated, for a smooth transition.
Going forward, the Bank will aim to further expand
its IT capabilities to deliver a smoother, more seamless
customer experience across all channels in which its
products are offered, with a focus on data security and
privacy. Internally, IT systems will be strengthened to
deliver more expeditious and efficient processing, raise
Secure and state-of-the-art IT infrastructure ensures smooth
employee productivity and convenience, and at
banking operations at QNB Indonesia. the same time apply comprehensive risk management
measures across the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 67
Page 68
Financial Analysis
Statement of Financial Position
(in million Rupiah)
Change
Description 2024 2023 Total Percentage
Assets
Cash 36,917 24,445 12,472 51.02
Current Accounts with Bank Indonesia 410,213 543,920 (133,707) (24.58)
Current Accounts with Other Banks
Related Parties 316 282 34 12.06
Third Parties 38,502 183,822 (145,320) (79.05)
Allowance for Impairment Losses (7) (15) 8 53.33
Current Accounts with Other Banks – Net 38,811 184,089 (145,278) (78.92)
Placements with Bank Indonesia and Other Banks 1,336,301 1,092,008 244,293 22.37
Derivative Receivable 3,269 11 3,258 29,618.18
Securities Purchased Under Agreement to Resell 0 2,977,202 (2,977,202) (100)
Loans
Related Parties 892 1,976 (1,084) (54.86)
Third Parties 8,453,674 5,954,448 2,499,226 41.97
Sub-total 8,454,566 5,956,424 2,498,142 41.94
Less: Allowance for Impairment Losses (488,839) (507,139) 18,300 3.61
Loans – Net 7,965,727 5,449,285 2,516,442 46.18
Securities
Third Parties 2,160,025 389,952 1,770,073 453.92
Prepayments 43,198 33,035 10,163 30.76
Deferred Tax Assets – Net 249,124 280,354 (31,230) (11.14)
Fixed Assets and Right–of–Use-Assets
Cost 548,423 509,672 38,751 7.60
Accumulated Depreciation (345,236) (296,756) (48,480) (16.34)
Book Value 203,187 212,916 (9,729) (4.57)
Intangible Assets
Cost 176,709 164,411 12,298 7.48
Accumulated Amortisation (116,160) (104,519) (11,641) (11.14)
Book Value 60,549 59,892 657 1.10
Foreclosed Assets 236,041 250,416 (14,375) (5.74)
Other Assets 109,511 255,960 (146,449) (57.22)
Total Assets 12,852,873 11,753,485 1,099,388 9.35
Liabilities and Equity
Liabilities
Liabilities Payable on Demand 21,022 12,555 8,467 67.44
Deposits from Customers
Related Parties 98,429 80,145 18,284 22.81
Third Parties 7,243,449 6,259,058 984,391 15.73
Sub-total 7,341,878 6,339,203 1,002,675 15.82
Deposits from Other Banks
Related Parties 322,474 276 322,198 116,738.41
Third Parties 17 1,556 (1,539) (98.91)
Sub-total 322,491 1,832 320,659 17,503.22
Derivative Payables 7,775 1,838 5,937 323.01
68 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
(in million Rupiah)
Change
Description 2024 2023 Total Percentage
Securities Sold Under Repurchase Agreements 95,873 385,051 (289,178) (75.10)
Obligation for Post-employment Benefits 75,739 67,187 8,552 12.73
Accruals and Other Liabilities 239,383 254,370 (14,987) (5.89)
Total Liabilities 8,104,161 7,062,036 1,042,125 14.76
Equity
Share capital – Par Value of Rp250 (Whole Rupiah)
per share
Authorised Capital 40,000,000,000 Shares as of
31 December 2024 and 2023
Issued and Fully Paid Capital 35,158,048,365
Shares as of 31 December 2024 and 2023 8,789,512 8,789,512 0 0.00
Additional Paid-In Capital – Net (33,588) (33,588) 0 0.00
Advanced Capital 3,652 3,652 0 0.00
Fair Value Reserve – Net (201) (61) (140) (229.51)
Retained Earnings (Deficit)
Appropriated 7,396 6.396 1,000 15,63
Unappropriated (4,018,059) (4,074,462) 56,403 1.38
Total Equity 4,748,712 4,691,449 57,263 1.22
Total Liabilities and Equity 12,852,873 11,753,485 1,099,388 9.35
Assets
Total assets of the Bank as of 31 December 2024 stood A key contributor to this growth was customer deposits,
at Rp12.85 trillion, reflecting a 9.35% increase compared which surged by 15.82% or Rp1.00 trillion, reaching
to 31 December 2023. This growth was primarily driven Rp7.34 trillion at the end of 2024.
by an increase in loans disbursed, which expanded by
Meanwhile, deposits from other banks recorded a steep
Rp2.52 trillion or 46.18%.
increase by 175-fold, climbing from Rp1.83 billion in
The main contributors to total lending by the end of 2023 to Rp322.49 billion in 2024. This increase was
2024 were working capital loans, amounting to mainly driven by a back-to-back transaction with Qatar
Rp6.20 trillion or 73.33% of total loans, followed by National Bank S.A.E. In this transaction, the Bank
investment loans at 13.58%, and the remainder consisting received funds from Qatar National Bank S.A.E. and
of syndication loans, consumer loans, and employee placed the same amount with Qatar National Bank
loans. The Bank continued to exercise prudence and thus (Q.P.S.C.) to earn a spread.
had been strictly selective on lending to clients.
Conversely, certain liability components experienced
The amount of current accounts with Bank Indonesia a decline. Securities sold under repurchase agreements
decreased by 24.58% or Rp133.71 billion from its position dropped by 75.10%, from Rp385.05 billion in 2023 to
at the end of 2023. Rp95.87 billion in 2024. Accrued expenses and other
The increase in placement with other banks in 2024 was liabilities also saw a 5.89% decrease, from Rp254.37
primarily due to a back-to-back transaction with Qatar billion to Rp239.38 billion.
National Bank (Q.P.S.C.). As part of this transaction, Equity
the Bank placed funds with Qatar National Bank (Q.P.S.C.)
The Bank’s total equity in 2024 remained relatively
while simultaneously borrowing the same amount from
unchanged, registering a modest increase of 1.22%, from
Qatar National Bank S.A.E. to generate a spread.
Rp4.69 trillion in 2023 to Rp4.75 trillion in 2024. This
Liabilities increase was driven by the rise in retained earnings
Total liabilities at the end of 2024 amounted to designated for specific purposes, which grew from
Rp8.10 trillion, marking a 14.76% increase compared to Rp6.40 billion to Rp7.40 billion in 2024, in line with the
Rp7.06 trillion recorded at the end of 2023. increase in profit for the year.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 69
Page 70
Financial Analysis (continued)
Statement of Profit or Loss and Other Comprehensive Income
(in million Rupiah)
Change
Description 2024 2023 Total Percentage
Operating Income and Expenses
Interest Income 734,563 944,701 (210,138) (22.24)
Interest Expense (283,644) (420,826) 137,182 32.60
Interest Income – Net 450,919 523,875 (72,956) (13.93)
Other Operating Income
Fees and Commission – Net 31,562 63,006 (31,444) (49.91)
Trading Income/(Loss) - Net (319) 19,895 (20,214) (101.60)
Others 61,983 161,469 (99,486) (61.61)
Total Other Operating Income 93,226 244,370 (151,144) (61.85)
Other Operating Expenses
Personnel Expenses (265,369) (289.816) 24,447 8.44
General And Administrative Expenses (200,832) (229,711) 28,879 12.57
Reversal of/(Provision for) Impairment Losses on
Financial Assets 19,021 (136.468) 155,489 113.94
Loss on Sale of Financial Assets - (39.668) 39,668 100.00
Others (10,560) (4,875) (5,685) (116.62)
Total Other Operating Expenses (457,740) (700,538) 242,798 34.66
Income From Operation 86,405 67,707 18,698 27.62
Non-Operating Income 90 3,827 (3,737) (97.65)
Non-Operating Expenses (85) (2,285) 2,200 96.28
Non-Operating Income – Net 5 1,542 (1,537) (99.68)
Profit Before Income Tax 86,410 69.249 17,161 24.78
Income Tax Expense (30,772) - (30,772) (100)
Profit For The Year 55,638 69.249 (13,611) (19.66)
Other Comprehensive Income
Fair Value Changes of Securities Measured at Fair
Value Through Other Comprehensive Income (179) (36,210) 36,031 99.51
Income Tax Related to Items that would be
Reclassified to Profit or Loss 39 7,966 (7,927) (99.51)
Remeasurements of Obligation for Post-Employment
Benefits 2,262 508 1,754 345.28
Income Tax Related to Items that would not be
Reclassified to Profit or Loss (497) (112) (385) (343.75)
Other Comprehensive Income/(Loss), Net of Tax 1,625 (27.848) 29,473 105.84
Total Comprehensive Income for the Year 57,263 41.401 15,862 38.31
Basic Profit per Share 1.58 2.50 (0.92) (36.80)
Net Interest Income
Bank QNB Indonesia’s net interest income declined in 2024 compared to the previous year. Interest income was recorded
at Rp734.56 billion, marking a decrease of 22.24% from Rp944.70 billion in 2023. Although interest expenses also
recorded a decline of 32.60%, from Rp420.83 billion to Rp283.64 billion, this was not sufficient to fully offset the drop in
interest income. As a result, net interest income decreased by Rp72.96 billion or 13.93% compared to the previous year.
Other Operating Income
Other operating income recorded a steep decline of 61.85%, from Rp244.37 billion in 2023 to Rp93.23 billion in 2024.
70 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
This decrease was primarily driven by a 61.61% decline in Profit Before Income Tax
income from other categories, from Rp161.47 billion in In 2024, the Bank continued its positive performance
2023 to Rp61.98 billion in 2024, as well as a 49.91% drop growth recorded since 2023. Profit before income tax
in net fees and commissions, from Rp63.00 billion in amounted to Rp86.41 billion, marking an increase of
2023 to Rp31.56 billion in 2024. 24.78% from Rp69.25 billion in 2023.
Other Operating Expense Profit for the Year
In 2024, total other operating expenses recorded The Bank’s sustained positive growth led to its first
a decline of 34.66%, decreasing from Rp700.54 billion in income tax recorded in nine years, amounting to
2023 to Rp457.74 billion. This decline was primarily Rp30.77 billion. As a result, the Bank recorded a net
driven by several key factors, including reductions profit of Rp55.64 billion for 2024.
in general and administrative expenses, lower employee
expenses, and the reversal of provisions for impairment Comprehensive Income for the Year
losses on financial assets. In 2024, the Bank’s other comprehensive income
Employee expenses in 2024 fell by 8.44%, from experienced a significant increase of 38.31%, rising from
Rp289.82 billion to Rp265.37 billion. General and Rp41.40 billion in 2023 to Rp57.26 billion. This growth
administrative expenses also decreased by 12.57%, was primarily driven by the improvement in the fair value
from Rp229.71 billion to Rp200.83 billion. of securities measured at fair value through other
comprehensive income. In 2023, this item recorded a loss
One of the main contributors to the decline in of Rp36.21 billion, whereas in 2024, the loss significantly
operating expenses was the reversal of provisions for reduced to only Rp179 million.
impairment losses on financial assets, which had
recorded an expense of Rp136.47 billion in 2023 but With this, the Bank’s total comprehensive income for
turned into a recovery of Rp19.02 billion in 2024. the year reached Rp57.26 billion in 2024, growing by
Additionally, losses on the sale of financial assets 38.31% compared to 2023.
dropped significantly from Rp39.67 billion in 2023 to Thus, basic profit per share in 2024 stood at Rp1.58,
zero in 2024. compared to Rp2.50 in 2023.
Statements of Cash Flows
(in million Rupiah)
Change
Description 2024 2023 Total Percentage
Cash Flows from Operating Activities 1,546,063 587,672 958,391 163.08
Cash Flows from Investing Activities (1,820,217) 128,992 (1,949,209) (1,511.11)
Cash Flows from Financing Activities (23,062) (1.027,519) 1,004,457 97.76
Net Decrease in Cash and Cash Equivalents (297,216) (310,855) 13,639 4.39
Net Effect of Exchange Rate on Cash and
Cash Equivalents (46,912) 20,903 (67,815) (324.43)
Cash and Cash Equivalents, at Beginning of the Year 1,844,477 2,134,429 (289,952) (13.58)
Cash and Cash Equivalents, at End of the Year 1,500,349 1,844,477 (344,128) (18.66)
Cash Flows from Operating Activities Cash Flows from Financing Activities
At the end of 2024, the Bank recorded a net cash inflow The Bank recorded a net cash outflow for financing
from operating activities amounting to Rp1.55 trillion, activities in 2024 of Rp23.06 billion due to payment of
an increase of 163.08% from the previous year. This lease liabilities. This reflects a significant drop compared
change in operational cash flows was primarily caused to 2023, where the Bank recorded a net cash outflow for
by a higher amount of deposits from customers as well the payment on borrowings, amounting
as the maturity of securities purchased under agreement to Rp1.03 trillion.
to resell throughout 2024. Cash Position at End of Year
Cash Flows from Investing Activities The Bank’s cash and cash equivalents at the end of
Net cash inflow from investing activities in 2024 decreased 2024 amounted to Rp1.50 trillion due to the cash flow
to Rp1.82 trillion, due to placements in securities, recorded movements mentioned. This reflects a 18.66% decline from
at Rp2.02 trillion. its position on 31 December 2023.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 71
Page 72
Financial Analysis (continued)
Key Financial Ratios
Description 2024 2023 Change
Capital
Capital Adequacy Ratio (CAR) 56.15 62.23 -9.77%
Productive Assets
Productive Assets & Non-Productive Assets (Non-Performing Assets)
to Total Productive Assets & Non-Productive Assets 3.09 2.38 29.77%
Non-Performing Productive Assets to Total Productive Assets 1.55 0.37 317.62%
Allowance for Impairment Losses to Productive Assets 3.30 4.15 -20.46%
Gross Non-Performing Loans (NPL) 2.71 0.77 251.51%
Net NPL 0.71 0.09 692.18%
Profitability
Return on Assets (ROA) 0.74 0.48 55.18%
Return on Equity (ROE) 1.31 1.65 -20.32%
Net Interest Margin (NIM) 4.09 3.83 6.74%
Liquidity
Macroprudential Intermediation Ratio (MIR) 115.16 93.94 22.58%
Compliance
Percentage of Legal Lending Limit Breach
Related Parties 0.00 0.00 0.00%
Non-Related Parties 0.00 0.00 0.00%
Minimum Reserve Requirement (Rupiah) 14.66 10.08 45.44%
Average Minimum Reserve Requirement (Rupiah) 8.39 8.84 -5.10%
Minimum Reserve Requirement (Foreign Currency) 4.19 4.01 4.60%
Net Open Position 0.19 0.04 374.86%
Solvency Receivables Collectability
The Bank maintained its strong capital reserves to With the increase in total loans disbursed by the Bank in
ensure its long-term business continuity while keeping 2024 compared to 2023, the NPL gross ratio accordingly
its capability to expand its operations as needed. increased, from 0.77% in 2023 to 2.71% in 2024.
Within the same period, NPL net ratio also increased,
By the end of 2024, the Bank’s solvency declined
from 0.09% to 0.71%. Both ratios remain far below their
modestly, as reflected by the Capital Adequacy Ratio
respective limits as set by the regulators, and the Bank
(CAR) of 56.15%, down from 62.23% at the end of 2023.
continued to maintain its discipline and stringent prudence
Liquidity in disbursing its lending facilities.
The Macroprudential Intermediation Ratio (MIR)
continued to rise since 2022, reaching 115.16% at the end
Capital Structure and Management Policy on
of 2024, reflecting the gradual improvement of Capital Structure
the Bank’s operational performance and liquidity. In accordance with OJK Regulation No. 34/POJK.03/2016,
Profitability the Bank’s capital structure consists of core capital
(Tier I) and supplementary capital (Tier II). Core capital
The Bank’s higher profit in 2024 compared to 2023 consists of paid-up share capital and additional capital
caused its profitability ratios to rise accordingly. reserves, while supplementary capital refers to capital
The Bank’s ROA and ROE, which in 2023 were recorded instrument in the stock form or other capital instrument
at 0.48% and 1.65%, respectively, increased to 0.74% and that fulfill the requirements as well as general reserves
1.31% in 2024. of provision for asset losses over productive assets.
72 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
The Bank evaluates its capital adequacy by taking into This approval was granted based on OJK Letter
account the Credit Risk, Market Risk, and Liquidity Risk. No. SR-27/PB.02/2025 dated 23 January 2025 on
the Submission of the Fit and Proper Test Decision
The Bank’s credit risk management aims to ensure that
regarding the Appointment of the Corporate & Institutional
credit is granted based on the principles of sound
Banking Director of PT Bank QNB Indonesia Tbk,
lending. To do so, the BoD has established the Credit
which was received by PT Bank QNB Indonesia Tbk on
Committee, which aligns the implementation of credit
24 January 2025. Accordingly, Mr. Mario Utama has
risk management function with the risk appetite set by
been declared to have met the requirements and
the Bank.
approved by OJK to serve as a Director of PT Bank QNB
The Bank’s market risk management aims to manage and Indonesia Tbk, effective from 24 January 2025.
control market risk exposures within acceptable
parameters, while optimising the return on risk. Comparison of 2024 Targets and Achievements
The Bank’s Asset and Liability Committee (ALCO), For 2024, the Bank set several financial targets, including
consisting of the BoD and selected members of senior a CAR of over 20%, as well as LCR and NSFR that
management, is responsible for determining interest rate significantly exceed the regulatory requirement of 100%.
risk management policies and strategies in banking book
and monitoring its implementation and execution. Owing to the disciplined implementation of prudent
The main objective of ALCO is to optimise the Bank’s banking practices and sound capital management,
return within predetermined risk limits. the Bank successfully achieved all three targets, recording
a CAR of 56.15%, an LCR of 174.70%, and an NSFR of
The focus of the Bank’s liquidity management is to match 154.36% by the end of 2024.
the cash inflows and cash outflows. The gap between cash
flows will be anticipated with the proper maintenance of The Bank also recorded a RIM of 115.16% at the end of
primary liquidity reserve in accordance with proforma cash 2024, exceeding the initial target set at the beginning of
flows and existing liabilities structure. the year, which aimed for a RIM above 84%.
The disclosure of the Bank’s capital structure complies For 2024, the Bank set a target NIM of above 3% and
with OJK Regulation No. 37/POJK.03/2019 and OJK successfully achieved this, having recorded NIM of 4.09%
Circular No. 9/SEOJK.03/2020. The Bank has complied for the year.
with all capital requirements set by OJK throughout
the year.
Dividends
Details on the amount and procedures of the dividends
The Bank’s Capital Adequacy Ratio (CAR) was
distribution are set at the GMS. Up to 2024, the Bank had
maintained at a healthy level of 56.15% as at the end of
not distributed any dividends, in accordance with
December 2024.
the 2024 AGMS resolution.
The Bank has applied a policy related to capital structure
composition that can facilitate internal level of business Management and Employee Stock Option
risk, while remaining in compliance with the minimum Programme
requirements specified in OJK regulations.
Up to the end of the reporting period, the Bank had never
Further explanation on the Bank’s capital structure and conducted a management or employee stock option
management policy on capital structure is presented in program.
Note 3 to the Financial Statements, on pages 43–62, as
well as Note 45, on pages 134–136. Share and Bonds Buyback
Up to the end of the reporting period, the Bank had never
Material Commitments for Investment
conducted any buyback of its shares or bonds.
in Capital Goods
In the reporting period up to 31 December 2024, Commitments and Contingencies
the Bank did not have any material commitments related The Bank’s commitments and contingencies recorded as
to investments in capital goods. at the end of 2024 consisted entirely of committed and
contingent assets, with a net value of Rp326.10 billion.
Investment in Capital Goods Further details are provided in Note 36 of the Financial
In the reporting period up to 31 December 2024, Statements, on page 114.
the Bank made investments related to leasehold During the reporting period, the Bank also had several
improvement amounting to Rp3.79 billion as well as in material agreements, as detailed in Note 40 of
office equipment, furniture, and fixtures, amounting to the Financial Statements, on page 119. The Bank also
Rp13.96 billion, as detailed in Note 14 to the Financial recorded contingency assets, as disclosed in Note 41 of
Statements, on pages 80–83. the Financial Statements, on page 120.
Material Information and Facts after Actual Use of Public Offering Proceeds
the Accountant’s Report
In 2023, the Bank conducted the Rights Issue VII
The resolution of the EGMS on 4 December 2024 (PUT VII) limited public offering with pre-emptive rights)
appointed Mr. Mario Albert Utama (Mario Utama) as for 14,721,362,381 shares. The proceeds from PUT VII,
a Director of the Bank, effective upon obtaining approval after deducting all related expenses, have been utilised
from the OJK following the Fit and Proper Test. in accordance with the planned use of funds as
PT Bank QNB Indonesia Tbk Annual Report 2024 — 73
Page 74
Financial Analysis (continued)
disclosed in the Prospectus, as stated in the Bank’s report dated 14 January 2025, and summarised in the table below.
(in Rupiah)
Actual Public Offering Planned Use of Actual Use of
Proceeds Proceeds Proceeds
For Working For Working
Capital in Capital in
Support of Support of
Total Business Business Remaining
Type of Public Public Development Development Public
Public Effective Offering Offering Net through Credit through Credit Offering
Offering Date Proceeds Fees Proceeds Expansion Total Expansion Total Proceeds
Rights 28 April 3,680,340, 3,437, 3,676,903, 3,676,903, 3,676,903, 2,506,020, 2,506,020, 1,170,882,
Issue VII 2023 595,250 466,214 129,036 129,036 129,036 861,326 861,326 267,710
Other Material Financial Information
Throughout 2024, the Bank did not perform any material transactions or activities related to investment, expansion,
divestment, merger, acquisition, or debt/capital restructuring.
Information on Material Transaction Containing Conflict of Interest and/or Transaction with Affiliated Parties
Transactions with Related Parties
The following table outlines the Bank’s significant transactions with related parties in 2024:
Related Parties Nature of Relationship Nature of Transaction
BoC, BoD, and The Bank’s Management Demand deposits, saving deposits, time
Key Employees deposits, employee loan, interest income and
interest expenses
Qatar National Parent company Placement with other banks, deposits from
Bank (Q.P.S.C.) other banks, Bank Guarantee, interest income
and interest expense
Qatar National Entity controlled by the same government as Deposits from other banks and interest
Bank S.A.E. the ultimate shareholder, State of Qatar expense
PT Indosat Tbk Entity controlled by the same government as Demand deposits, time deposits and interest
the ultimate shareholder, State of Qatar expenses
Further details regarding the Bank’s transactions with related parties are disclosed in Note 35 of the Financial Statements,
on pages 112–114.
Tax Compliance Rp354.92 billion. In accordance with the provisions in
PMK 74, the Bank decided to charge the excess in
Throughout 2024, the Bank fulfilled all of its tax
the 2025 income tax calculation.
obligations in accordance with the applicable taxation
regulations. Changes in Accounting Policy and Their Impacts
Affiliated Transactions with Controlling There were several changes and adjustments to
Shareholders the applicable accounting policies, effective for periods
beginning on or after 1 January 2024, including:
In 2024 the Bank performed and affiliated transaction
with its controlling shareholder, i.e., a hedging transaction • Financial Accounting Standards Nomenclature
for the decline in the value of foreclosed assets, obtained • Amendments to PSAK No. 116, “Leases”
via Bank Guarantee issued by Qatar National Bank • Financial Accounting Standards Pillars
(Q.P.S.C.) on 23 July 2024. Details of these changes and adjustments are presented
in Note 2.ad of the Financial Statements, on pages 42–43.
Changes in Regulations and Their Impacts
The implementation of the above standards had no
Minister of Finance Regulation No. 74
significant effect on the amounts reported for the current
The Minister of Finance Regulation (PMK) No. 74 was period or prior financial period.
issued on on 10 October 2024. Based on this regulation,
the Bank must calculate reserves for bad debts in
accordance with certain limits regulated in PMK 74
starting 1 January 2024. On 1 January 2024, there is
a short value of reserves per fiscal amounting to
74 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Corporate Governance (GCG) Sustainability
Management Discussion and Analysis
2025 Strategy and Projections
Moving forward, we believe conditions are set for a benign Amid these global and domestic developments, QNB
global macroeconomic environment of more balanced and Indonesia enters 2025 with a concise strategy: to
synchronised growth, controlled inflation and relaxing accelerate business growth, reinforce sustainable financial
financial constraints. Tailwinds include continued policy performance, and to be one of the best employers.
easing from major central banks, a resilient growth in The Bank plans to leverage its financial successes in 2024,
the US, and a cyclical recovery in Europe and China. with a net income (Profit After Tax) of Rp55.64 billion,
The estimated global growth of 3.2% for 2025 implies providing ample confidence for the Bank to aim higher.
a moderate acceleration in activity and a healthy Building on this momentum, the Bank has set eyes for
performance that is well-aligned with long-term trends. a profitable year in 2025 by focusing on four high-impact
As inflation continues to moderate towards central bank areas: Accelerating Corporate Business Growth,
targets, there is further scope for additional rate cuts by High Value Businesses and Frameworks, Commitment
the ECB and, in the absence of major shocks from the to Excellence and Sustainable Progress, and Maintaining
new US administration, the Fed. Expectations are for a Positive and Supportive Employee Culture.
additional policy rate cuts of 100 bps in the Euro area Accelerating business growth will involve expanding
and 50 bps in the US, taking the monetary policy stance customer base and diversifying portfolio, while carefully
from restrictive to neutral. This should support further managing risk concentration. Retail business will be
investment and consumption growth, as credit becomes the key in supporting corporate business growth
cheaper, new investment opportunities become more acceleration. The Bank plans to refine its product features,
attractive and the opportunity costs of spending augment digital solutions by implementing API technology,
decreases. and improve data warehouse accuracy to strengthen its
The US economy is expected to remain on a strong value proposition. Introducing new product lines will be
footing as labour markets are resilient, productivity is instrumental to boosting market position, securing
growing rapidly with fast technology adoption and long-term profitability, and fostering sustainable growth.
households have robust balance sheets with the strongest In pursuing high-value businesses and frameworks,
financial position in decades. Moreover, the Fed is the Bank’s Corporate & Institutional Banking arm will play
finalising a significant change of its monetary stance a key role, by focusing on large enterprises, selective
from restrictive to neutral, which should provide a tailwind SOEs, as well as leading projects and initiatives.
and further prevent any significant economic slowdown. Our credit monitoring framework will be further enhanced
Hence, US growth is expected at 1.8% in 2025, with higher levels of data accuracy to inform decision-
a slowdown from the 2.6% for 2024 and the 2.3% long making processes and manage risk more effectively. Key
-term growth, but still far from any significant weakening. Performance Indicators (KPIs) will be rigorously
Importantly, the Euro area and China are set for a cyclical enforced both bank-wide and at divisional levels, to
recovery after an extended period of stagnation and ensure alignment with strategic goals and maintain
weaker than average growth, respectively. operational discipline.
More moderate energy prices, a recovery in global A commitment to excellence and sustainable progress will
manufacturing demand and policy easing are expected guide the Bank’s operational strategy. Optimising
to support some GDP acceleration. In the Euro area, internal processes and efficiency, the Bank upholds high
growth should expand from a weak 0.8% in 2024 to 1% in standards in product and service delivery, with digital
2025, while in China the performance should improve transformation continuing, among others, through
from 4.8% to 5% for the same period. the data warehouse restructuring. The Bank will utilise
Stronger growth in China is likely to be a significant automation to bolster service reliability and customer
tailwind to Emerging Asia in general and ASEAN experience—the defining features of competitive edge
economies in particular, reinvigorating their status as one in a dynamic financial landscape.
of the most dynamic regions in the world. This should be To maintain a positive and supportive employee culture,
further supported by the cyclical recovery in global the Bank is investing in employee skill development and
manufacturing and the easing monetary cycle in Europe talent retention. With this approach, employees will be
and the US, which should favour portfolio inflows and more aligned with the Bank’s objectives as well as
FDIs. The major five ASEAN economies of Indonesia, empowered to drive innovation and contribute
Malaysia, the Philippines, Singapore, and Thailand are meaningfully to growth and excellence.
expected to grow by 4.6% in 2025, from 4.4% in 2024.
QNB Indonesia’s target in the short term will be on
Driven by the government’s social interventions and maintaining financial performance while reinforcing risk
a steady flow of investment both domestically and from management and regulatory compliance. The Bank is
abroad, Indonesia is aiming for around 5% growth in targeting Rp11.2 trillion in lending portfolio by the end of
2025. Its banking sector is expected to see stronger 2025, with NPL gross and net ratios well-guarded to be
credit growth, with Bank Indonesia projecting an within regulatory thresholds. Net Interest Margin (NIM)
expansion of 11–13% for 2025 . This outlook reflects is targeted to remain above 3%, while liquidity
growing optimism in Indonesia’s economic trajectory, indicators—chiefly Liquidity Coverage Ratio (LCR) and
supported by rising credit demand across key sectors. Net Stable Funding Ratio (NSFR)—will be sustained
Despite these positive projections, negative external above regulatory requirements. The Bank has set its
developments could have a significant impact on Loan-to-Deposit Ratio (LDR) and Macroprudential
Indonesia’s outlook. The return of inflation concerns Intermediation Ratio (RIM) to be above 84%, ensuring
in the US or a global trade war could trigger a “sudden healthy intermediation levels, and its Capital Adequacy
stop” of capital flows to EM, preventing more significant Ratio (CAR) of more than 20%, to build a sturdy buffer
portfolio and FDI to Indonesia. against foreseen uncertainties.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 75
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Corporate Governance (GCG) QNB Indonesia advances with transparency and integrity, paving a clear path of good governance to build trust and deliver long-term value.
Page 77
2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Page 78
GCG Foundations and Policy
The Bank applies the principles of good corporate governance
(GCG) in its day-to-day activities through comprehensive
internal policies and regulations aimed at ensuring and enhancing
its corporate governance quality.
Foundation of Corporate Governance
Implementation
GCG implementation will support the achievement of 9. OJK Circular No. 14/SEOJK.03/2017 dated
business targets, in terms of performance, profitability, and 17 March 2017 on Financial Soundness Assessment for
added value for all stakeholders, while also ensuring Commercial Banks;
long-term business sustainability. The Bank regularly makes 10. OJK Regulation No. 29/POJK.04/2016 dated
adjustments to stay abreast with the best GCG practices. 29 July 2019 on Annual Report of Issuers or
Public Companies;
GCG implementation by the Bank refers to the standards
11. OJK Regulation No. 37/POJK.03/2019 dated
and guidelines set by OJK as well as the applicable laws
19 December 2019 on Transparency and Publication
and regulations, among others:
of Bank Reports;
1. Law No. 10/1998 on the Amendment to Law No. 7/1992 12. OJK Circular No. 9/SEOJK.03/2020 dated
on Banking, as subsequently amended and most 30 June 2020 on Transparency and Publication of
recently with the Law No. 4/2023 on Development and Commercial Bank Reports;
Strengthening of the Financial Sector; 13. OJK Circular No. 16/SEOJK.04/2021 dated
2. Law No. 40/2007 on Limited Liability Companies as 29 June 2021 on Form and Content of Annual Report
last amended by Government Regulation in Lieu of of Issuers or Public Companies;
Law Number 2 of 2022 concerning Job Creation; 14. OJK Regulation No. 14/POJK.04/2022 dated
3. OJK Regulation No. 21/POJK.04/2015 dated 22 August 2022 on Periodical Financial Statement
16 November 2015 on Guidelines for Implementation Submission by Issuer or Public Company;
of Corporate Governance for Public Companies; 15. OJK Regulation No. 17/2023 dated 14 September 2023
4. OJK Circular No. 32/SEOJK.04/2015 dated on Implementation of Corporate Governance
17 November 2015 on Guidelines for Implementation for Commercial Banks;
of Corporate Governance for Public Companies; 16. OJK Regulation No. 5/2024 dated
5. OJK Regulation No. 45/POJK.03/2015 dated 27 March 2024 on Determination of Supervision
23 December 2015 on Implementation of Governance Statuses and the Handling of General
in Providing Remuneration for Commercial Banks; Banking Issues.
6. OJK Regulation No. 4/POJK.03/2016 dated
In addition to the above, the following internal charters
3 February 2016 on Financial Soundness Assessment
serve as a guideline for the Bank’s corporate
for Commercial Banks;
governance measures:
7. OJK Circular No. 40/SEOJK.03/2016 dated
26 September 2016 on the Implementation 1. Good Corporate Governance Charter;
of Governance in Providing Remuneration 2. Board of Commissioners’ Charter;
for Commercial Banks; 3. Board of Directors’ Charter;
8. OJK Circular No. 13/SEOJK.03/2017 dated 4. Audit Committee Charter;
17 March 2017 on Implementation of Governance for 5. Remuneration and Nomination Committee Charter; and
Commercial Banks; 6. Risk Oversight Committee Charter.
GCG Implementation Objectives
The main objectives of GCG implementation in every 3. Encouraging Shareholders, members of the BoC, and
business activity of the Bank at all levels of members of the BoD to make decisions and actions
the organisation related to the Bank and Shareholders’ based on moral principles and strong compliance
interests are as follows: with laws and regulations;
4. Encouraging awareness of social responsibility,
1. Achieving sustainable growth through a management
especially on environmental and social interests
system based on five basic principles of good
of the communities in which the Bank operates; and
governance;
5. Boosting the Bank’s competitiveness, both in
2. Empowering functions and independence of
national and international scope, to enhance market
each organ in the Bank, namely the General Meeting
confidence that can encourage investment flow and
of Shareholders (GMS), the Board of Commissioners
ensure a sustainable national economic growth.
(BoC), and the Board of Directors (BoD);
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
GCG Principles
The Bank upholds these five principles of GCG:
1. Striving to ensure its business activities are carried out with the principle of openness;
2. Having key performance indicators consistent with the corporate values, business goals, and strategies so as to
reflect the Bank’s accountability;
3. Building on prudent banking practices and ensuring compliance with all applicable provisions to demonstrate its
responsibility;
4. Promoting decision-making that is independent, objective, and free of conflict of interest; and
5. Continuing to take stakeholders’ interests into account based on fairness principle.
Based on the above five GCG principles, the Bank’s corporate governance framework becomes as follows:
GCG Principle Description Implementation
Transparency Preserve and maintain objectivity in 1. Disclosure of information in a timely, appropriate,
business practice, the Bank shall clear, accurate and comparable manner, making it
provide material and relevant accessible to stakeholders in accordance with their
information that is easily accessible rights.
and comprehensible by stakeholders. 2. Disclosure of information which includes but not
limited to the Bank’s vision, mission, business targets
To take the initiative to disclose not
and strategy, financial condition, composition and
only issues mandated by laws and
compensation of the management, controlling
regulations, but also other information
shareholders, shares owned by members of the BoD
deemed necessary by shareholders,
and the BoC and their family members in
creditors, and other stakeholders for
the company and other companies, risk management
their decision-making.
system, oversight and internal control system, GCG
structure and mechanism and its level of compliance,
and important events that may affect the condition
of the Bank.
3. Fulfilment of provisions on confidentiality
in accordance with laws and legislations, professional
confidentiality, and personal rights.
4. Formal written policies are proportionally
communicated to stakeholders.
Accountability Account for its performance 1. Clear definition of job descriptions and
transparently and fairly and to manage responsibilities of each organ and all employees that
business in a proper and measurable are in line with the Bank’s vision, mission, corporate
manner, such that it is aligned with values, and strategy.
the interest of the Bank by also 2. Assurance that all of the Bank’s organs and
considering the interest of employees have the qualifications that fit their
shareholders and other stakeholders. respective duties, responsibilities, and roles in GCG
Accountability is a prerequisite to implementation.
achieve sustainable performance. 3. Assurance of the existence of an effective internal
control system within the Bank.
4. Establishment of performance indicators for all
members of the BoD and the BoC as well as
employees that are consistent with the Bank’s
objectives, and the presence of a reward and
punishment system.
5. Assurance that each organ of the Bank and all
employees uphold business ethics and code of
conduct in executing their duties and responsibilities.
Responsibility Abide by laws and regulations and fulfil 1. Assurance that all of the Bank’s organs apply prudent
its responsibility to the communities banking principles and comply with the laws and
and environment for the purpose of regulations, its articles of association, and
maintaining long-term sustainability of internal regulations.
the business and to be recognised as 2. Fulfilment of social responsibility by having an
a good corporate citizen. awareness of the environmental and society interests
of the communities in which the Bank operates
through an appropriate planning and implementation
to address the issues.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 79
Page 80
GCG Principles (continued)
GCG Principle Description Implementation
Independency Accelerate the implementation of 1. Assurance that each organ precludes any party’s
the GCG principles by operating domination, is free from the influence from any
independently with an appropriate certain interest, avoids conflict of interest and any
balance of power, in such a manner that influence or pressure, so that decision-making can be
no single organ shall dominate the other carried out objectively.
and that no intervention from other 2. Assurance that each organ exercises its functions and
party shall exist. duties in accordance with the Articles of Association
and also the laws and regulations, not dominating
each other and or shifting responsibility to others.
Fairness Always consider the interests of 1. Opportunities for stakeholders to provide input and
shareholders and other stakeholders opinions in the interest of the Bank, and establish
based on a fairness principle in access to the Bank’s information in accordance with
conducting business activities. the transparency principle and within the scope of
their respective capacities.
2. A fair and equitable treatment to stakeholders in
accordance with benefit and contribution given to
the Bank.
3. Equal opportunity in recruitment of employees, in
career development and for employees to carry out
their duty professionally.
GCG Roadmap
The Bank maintains a roadmap to lead itself along a continuous improvement in GCG implementation. This roadmap
contains three strategic phases, namely: Corporate Governance Commitment, Good Governed Company, and Good
Corporate Citizen. Each of the above phases represents a range of processes that include formulation, implementation,
as well as monitoring and evaluation on a continuous basis, in order to achieve excellence in GCG practices.
QNB Indonesia’s GCG Roadmap
Corporate Governance Good Governed Good Corporate
Commitment Company Citizen
Commitment System Culture
The Bank complies with GCG The Bank runs an excellent The Bank is accepted as part
guidelines. operation through of the community through
a disciplined and sound a holistic CSR approach.
implementation of internal
control, risk management, and
whistleblowing system.
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Corporate Governance (GCG)
GCG Mechanism
The Bank relies on various key mechanisms that have been
established to ensure that GCG principles are implemented in
its daily operations. These mechanisms are applied broadly, and
they range from a set of charters to comprehensive
internal policies.
The Bank’s key GCG mechanisms for implementing GCG in the Bank include: Good Corporate Governance Charter,
Code of Conduct, Board of Commissioners Charter, Directors’ Charter, Remuneration and Nomination Committee Charter,
Audit Committee Charter, Risk Monitoring Committee Charter, Conflict of Interest and Insider Dealing Policy, Compliance
Collated Policy, Anti-Money Laundering, Counter-Terrorist Financing and Counter Proliferation Financing of Weapons
of Mass Destruction Policy, Internal Audit Policy, Financial Accounting Policy, Risk Management Policy, Funding Policy,
Information Technology Policy, Human Capital Policy, Sustainability Policy, Information Security Policy, Whistleblowing
Policy, Anti-Fraud Policy, Anti-Bribery and Corruption Policy, Investment Policy, Chinese Walls Policy, Consumer Protection
Policy, Cyber Security Policy and Data Protection Policy.
Following through these GCG mechanisms will not only ensure consistency and efficacy of GCG performance in the Bank
when dealing with its stakeholders, but also help the Bank achieve the following long-term goals:
1. Reduction of the cost of capital;
2. Increase in shareholder value; and
3. Stronger support from stakeholders for the Bank to operate and grow sustainably.
A robust GCG infrastructure and experienced teams ensure our alignment with the latest banking regulations and standards.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 81
Page 82
GCG Programmes in 2024
The GCG Guideline in Indonesian Banking Industry stipulates that
commitment to implementation of GCG has an important role for
a Bank to achieve its business goals and generate sustainable
benefits. Specifically, the application of policies and code of
conduct must be enforced for each person at the Bank.
The Bank therefore has complied with the GCG basic 5. Updates to BoD Committees, including:
principles, reflecting its strong commitment, including: a. AML CFT CPF Committee
1. A clear and realistic vision and mission. b. Asset & Liability Committee
2. Corporate values that reflect a good moral attitude in c. Credit Committee
doing business. d. Credit Policy Committee
3. Board Charters, which contain work guidelines for e. Credit Remedial Committee
the BoC and BoD. f. Early Alert Committee
4. A set of business ethics and code of conduct g. Fraud Oversight Committee
formulated by involving GCG organs and supporting h. Governance Risk Compliance Committee
work units. Business ethics and code of conduct shall i. HR Committee
be enforced in a continuous and consistent manner to j. IT Steering Committee
build a robust corporate culture which manifest k. New Products & Activities Committee
the organisation’s core values. l. Operational Risk Committee
5. Internal policies, which can ensure rights and obligation m. Purchasing Committee
of all parties to create a conducive workplace. n. Risk Management Committee
6. Whistleblowing system, which can accommodate o. UCan Product Committee
reports, complaints, inputs, and corrective feedbacks 6. Ensure the Bank’s compliance with the provisions of
from employees and other stakeholders. the OJK, Bank Indonesia, and other laws and
In the future, the Bank will continue to improve its GCG regulations by continuously strengthening
implementation with the latest GCG practices and the Compliance Risk Management culture by
standards as well as in line with its operational policies. increasing the effectiveness of implementing
Initiatives that will be continuously implemented are: the compliance culture.
7. Ensure the Bank’s compliance with data protection.
1. Enhancement of transparency via website and annual
8. Monitoring the Bank’s commitment to regulators.
reporting based on industry best practices.
9. Ensure the effectiveness of internal control on Bank
2. Design and development of a management information
activities against specified samples.
system to support business and control processes.
3. Financial literacy.
4 . Dissemination of GCG practices.
5 . Implementation of Sustainable Finance in its
operations.
6. Application of consumer protection by paying
attention to the principles of openness and
transparency of information; fair and responsible
treatment; protection of customer assets, privacy,
and data; as well as effective handling and
completion of complaints.
7. Compliance with the commitments made the Bank to
OJK and/or other authorised supervisory authority.
8. Effective risk management in implementing the Bank’s
products by ensuring conformity with the Bank’s
strategy, Business Plan, and statutory provisions.
In 2024, the Bank implemented a number of programmes
and activities related to GCG, as follows:
1. Renewal of the Bank’s organisational structure.
2. Updates to the BoC Charter.
3. Updates to the BoD Charter.
4 . Updates to BoC Committees and their respective
Charters:
a. Audit Committee
b. Risk Oversight Committee
c. Remuneration and Nomination Committee
82 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
GCG Assessment
The implementation of GCG principles is an important factor in assessing the soundness level of a bank in addition to
the bank’s risk profile, profitability and capital soundness as stipulated in OJK Circular No. 13/SEOJK.03/2017 and
OJK Regulation No. 17/2023 on the Implementation of Governance for Commercial Banks. To implement the principles of
Good Corporate Governance, the Bank must ensure that the five basic principles of GCG have been implemented by
conducting self-assessments periodically, or once every six months, which includes at least 16 factors for assessing
GCG implementation.
GCG self-assessment was carried out comprehensively and has been grouped into a governance system consists of three
aspects of governance: governance structure, governance process and governance outcome.
Based on the results of the Bank’s GCG self-assessment for 2024, as reflected in the GCG Assessment Matrix,
the Bank received rank 2 with the “Good” rating, the same as 2023’s achievement. The following table contains details of
the self-assessment results as follows:
Rank
No Scoring Criteria 2023 2024
1 Implementation of Duties, Responsibilities and Authorities of the Board of Commissioners 2 1
2 Implementation of Duties, Responsibilities and Authorities of the Board of Directors 2 1
3 Completeness and Implementation of Committee Duties 2 2
4 Handling Conflicts of Interest 1 1
5 Implementation of the Compliance Function 2 2
6 Implementation of the Internal Audit Function 2 2
7 Implementation of the External Audit Function 1 1
8 Implementation of Risk Management including Internal Control System 2 2
9 Provision of Funds to Related Parties and Provision of Large Funds 2 2
Transparency of Financial and Non-Financial Conditions, GCG Implementation Reports, and
10 2 2
Internal Reporting
11 Bank Strategic Plan 2 2
Composite Score Based on the Bank’s Self-Assessment 2 2
With the enactment of POJK No. 17/2023 on 1. Governance Structure
the Implementation of Governance for Commercial Banks,
Positive factors in the aspects of Bank’s governance
the Bank is committed to continuously improving its
structure are:
GCG implementation with the latest GCG practices and
standards related to: a. The Bank’s organisational structure is in
accordance with applicable regulations, namely in
• Providing Remuneration;
terms of composition, independence,
• Integrity of Reporting and Information Technology
appointment/dismissal and quality of human
Systems;
resources for the BoC, BoD, BoC Committees,
• Shareholder Aspect;
including the completeness of independent
• Implementation of Anti-Fraud Strategy including
parties, Compliance Working Units, Internal Audit
Anti-Bribery;
Unit, and the Risk Management Unit,
• Implementation of Sustainable Finance, including
namely:
the implementation of Social and Environmental
Responsibility, as well as • The number, composition, criteria and
• Implementation of governance within the Bank’s independence of the BoD have met
business groups. OJK regulations.
• The number, composition, criteria and
Summary of Governance Self-Assessment independence of the Bank’s BoC members have
Composite Score Calculation complied with OJK regulations.
• The formation, structure and membership of
Based on the self-assessment working paper on
the Audit Committee, Risk Oversight
the implementation of QNB Indonesia’s governance for
Committee, and Remuneration and Nomination
2024, the rating reflects that the Bank’s Management had
Committee are in accordance with applicable
implemented good governance. This is represented
regulations.
in the adequate fulfilment of governance principles, and
• The BoC, Committees under the coordination of
should there be weaknesses in the implementation of
the BoC, the BoD, Senior Management and
governance principles, these weaknesses will be immediately
Executive Officers and employees have taken
followed up and resolved by Bank’s Management by taking
steps to avoid conflicts of interest.
into account the Bank’s principle of prudence.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 83
Page 84
GCG Assessment (continued)
b. The Bank has various policies, systems, and c. There were no transactions that contained
procedures for resolving conflicts of interest as conflicts of interest and no decisions were made
stated in the Articles of Association, that could harm/reduce the Bank’s profits. Should
Good Corporate Governance Charter, BoC Charter, this be found, it will be properly administered and
BoD Charter, Conflict of Interest and Insider documented based on applicable regulations.
Transaction Policy, Disclosure and Transparency Negative factors in the Bank’s governance process
Policy, Stakeholder Rights Policy, Anti-Bribery and aspects are:
Corruption Policy, Audit Committee Charter,
Risk Monitoring Committee Charter and Work a. There were still weaknesses and findings from both
Guidelines, Remuneration and Nomination internal and external parties in various processes in
Committee Charter, BoD Decree on QNB Values, the work units, but currently the Bank and
one of which being “Professionalism with Integrity” management continue to strive to make improvements
(which states that we are constantly improving our in various aspects, especially in the credit,
competence and behaviour so that we can be operational, IT Risk, and enterprise sections.
relied upon to provide the expected results, and b. Several work units still did not have a sophisticated
that we are honest, fair, and responsible), the BoD and comprehensive system to support the quality
Decree on Procedures related to Gifts and of work carried out daily, so the potential
Hospitality and other internal policies, as well as for operational risks originating from humans and
a Statement in the Integrity Pact. internal processes remains relatively vulnerable.
2. Governance Process 3. Governance Outcome
Positive factors in the Bank’s governance process Positive factors in the Bank’s governance outcome
aspects are: aspects are:
a. The implementation of duties, functions and a. Regarding repeated findings, the Bank followed up
responsibilities of all lines and functions in the Bank by carrying out comprehensive refinements, including
were carried out well, including the implementation improving processes, products and increasing the risk
of transparency with respect to the BoC and awareness of Bank employees through dissemination
the BoD as well as the Bank’s employees, and training. The follow-up process has been carried
implementing a culture of compliance, out thoroughly and continuously.
implementing whistleblowing and anti-fraud, b. The Bank strived to achieve an optimal
increasing risk awareness and adequate performance, shown by the profit recorded in
internal control. 2024 which is believed to be sustainable and will
b. The Bank also implemented transparency with continuously improve.
respect to periodic financial and non-financial Negative factors in the Bank’s governance outcome
conditions to stakeholders in accordance with aspects are:
applicable regulations, implemented transparency
There were still fines imposed by regulators, from both
regarding the Bank’s product information, and
OJK and Bank Indonesia, but they were not significant
implemented consumer protection through
and the root cause could be immediately corrected by
adequate and easily accessible media for customers
the Bank.
and the wider public.
GCG Structure
General Meeting of Shareholders Holding of 2024 GMS
The General Meeting of Shareholders (GMS) is In 2024 the Bank conducted 2 GMS, namely
a governance body of the Bank that retains the highest the AGMS on 30 May 2024 and the EGMS on
authority not conferred on the Board of Commissioners 4 December 2024.
(BoC) or the Board of Directors (BoD), within the limits The processes involved in the AGMS are as follows:
stipulated under the Limited Liability Company Law and/
or the Articles of Association. • Notification to OJK : 16 April 2024
• AGMS Announcement : 23 April 2024
The GMS comprises the Annual GMS (AGMS) and other • AGMS Invitation : 8 May 2024
GMS. The AGMS shall be held at the latest within • AGMS Implementation Date : 30 May 2024
6 months since the end of the financial year, or under • AGMS Resolution Announcement : 3 June 2024
other conditions or timelines as stipulated by the OJK. • AGMS Minutes Submission : 19 June 2024
The other GMS, namely the Extraordinary GMS (EGMS),
may be held at any time as deemed necessary.
84 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
The 2024 AGMS was attended physically by 4 member of the BoC and 3 members of the BoD as well as shareholders and
their proxies representing 33,622,044,239 shares (95.63% of total shares with valid voting rights that had been issued by
the Bank).
The table below provides the summary of the meeting agendas as well as their implementation status.
Agenda Implementation
Agenda AGMS Resolution
# Status
First To approve the Annual 1. Accepted and approved the Company's Annual Report Implemented in
Report of the Company, for the fiscal year ending 31 December 2023, including 2024
including the Board of the Report of the Board of Directors and the Report on
Directors’ Report, the Supervision of the Board of Commissioners.
the Board of 2. Received and approved the Company's Financial
Commissioners’ Statements for the fiscal year ending 31 December 2023,
Supervisory Report, and which have been audited by Purwantono, Sungkoro &
the ratification of Surja (EY) Public Accountants according to their Report
Financial Statements for Number: 00096/2.1032/AU.1/07/1681-1/1/II/2024
the fiscal year ended on dated 28 February 2024, with “fairly, in all material
31 December 2023. respects, the financial position of PT Bank QNB
Indonesia Tbk as of 31 December 2023, and its financial
performance and cash flows for the year ended, in
accordance with Indonesian Financial Accounting
Standards", thereby freeing the members of
the Company's Directors and Board of Commissioners
from the responsibility and all liabilities (acquit et de
charge) for the management and supervision actions
that have been carried out during the 2023 financial
year, as long as their actions are stated in the Financial
Statements for the 2023 fiscal year and are not criminal,
provided that the exemption does not apply to
members of the Board of Directors and/or
Board of Commissioners who have been proven or will
have acted outside their authority (ultra vires).
Second To determine Approved the appropriation of the Company's net profit for Implemented in
the appropriation of the financial year ended 31 December 2023 amounting to 2024
the Company's net profit Rp69,249,084,811.00 as follows:
for the financial year ended
1. Rp1,000,000,000 is set aside as a reserve to meet
31 December 2023.
Article 70 paragraph 1 of the Company Law.
2. The remaining net profit after deducting reserves
amounting to Rp68,249,084,811 are appropriated
as retained earnings of the Company.
Therefore, no net profit is distributed as dividends to
shareholders.
Third To appoint a Public 1. Approved the delegation of authority to the Board of Implemented in
Accountant and/or Commissioners of the Company to appoint and 2024
Public Accounting Firm to determine the honorarium of the Independent Public
audit the Company’s Accountant in carrying out an audit of the Company's
Financial Statements for Financial Statements for the fiscal year ending
the Financial Year of 2024 31 December 2024, with criteria as follows:
and determine a. The Public Accountant must be authorised and listed
the honorarium for by Otoritas Jasa Keuangan (OJK);
the Public Accountant and b. The Public Accountant has the competence to meet
other terms of appointment. the deadline assigned by the Company;
c. The appointment must align with the recommendation
from the Company’s Audit Committee;
d. The honorarium and other appointment criteria for
Public Accountant must be fair; and
e. The appointment is not against the prevailing laws and
regulation.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 85
Page 86
GCG Structure (continued)
Agenda Implementation
Agenda AGMS Resolution
# Status
2. Authorised the Board of Commissioners to determine
the honorarium and other requirements for the Public
Accountant, and determine a replacement Public
Accountant from another Public Accountant Office in
case the appointed Public Accountant is unable to
complete the audit of the Company's Financial
Statements for financial year ending 31 December 2024
due to any reasons.
Fourth To determine Approved the delegation of authority to Qatar National Bank Implemented in
the honorariums/salaries (Q.P.S.C.) as the Controlling Shareholder of the Company to 2024
and other allowances for determine the amount of salary/honorarium, fees, and other
the members of the Board allowances of members of the Board of Directors and
of Commissioners and the Board of Commissioners of the Company for the 2024
the members of Board of financial year.
Directors of the Company
for the fiscal year of 2024.
Fifth To approve change(s) to Approved the changes of the Board of Commissioners and Implemented in
the member(s) of Board of Directors of the Company: 2024
the Board of Commissioners 1. To appoint Mr. Lee Guo Chun (Luke Lee) as President
and Board of Directors of Director and Mr. Gede Shanta Wiguna as Finance Director
the Company. after receiving the OJK notification regarding the Fit and
Proper Test, with a tenure to end at the closing of the 2027
Annual General Meeting of Shareholders of the Company.
2. To reappoint the members of the Board of Directors of
the Company since the meeting closed until AGMS year
2027, except for Mr. Haryanto Suganda and
Mr. Soemenggrie Jongkamto who will continue their term
of office until the Company receives OJK notification
related to the Fit and Proper Test for the effective
appointment of Mr. Lee Guo Chun (Luke Lee)
as President Director and Mr. Gede Shanta Wiguna as
Finance Director.
3. To reappoint the members of the Board of Commissioners
of the Company since the meeting closed until AGMS in
2027.
4. Composition of the Board of Commissioners and Board
of Directors of the Company since the meeting closed is
as follows:
Board of Commissioners
• President Commisioner : Ms. Fatma Abdulla S S
Al-Suwaidi
(Fatma Al-Suwaidi)
• Commisioner : Mr. Khalid Ahmed Al-Sada
(Khalid Al-Sada)
• Independent Commisioner : Mr. Djoko Sarwono
• Independent Commisioner : Mr. Muhammad Anas Malla
Board of Directors
• President Director : Mr. Haryanto Suganda*
• Director : Mr. Windiartono Tabingin
• Director : Mr. Nicolas Alix Groene
(Nick Groene)
• Director : Mr. Soemenggrie
Jongkamto*
* Mr. Haryanto Suganda and Mr. Soemenggrie Jongkamto will
continue their term of office until the Company receives
OJK notification related to the Fit and Proper Test for the effective
appointment of Mr. Lee Guo Chun (Luke Lee) as President Director
and Mr. Gede Shanta Wiguna as Finance Director.
86 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Agenda Implementation
Agenda AGMS Resolution
# Status
5. Composition of the Board of Commissioners and Board
of Directors of the Company once OJK notification is
received related to the Fit and Proper Test for the
effective appointment of Mr. Lee Guo Chun (Luke Lee)
as President Director and Mr. Gede Shanta Wiguna as
Finance Director is as follows:
Board of Commissioners
• President Commisioner : Ms. Fatma Abdulla S S
Al-Suwaidi
(Fatma Al-Suwaidi)
• Commisioner : Mr. Khalid Ahmed Al-Sada
(Khalid Al-Sada)
• Independent Commisioner : Mr. Djoko Sarwono
• Independent Commisioner : Mr. Muhammad Anas Malla
Board of Directors
• President Director : Mr. Lee Guo Chun
(Luke Lee)**
• Director : Mr. Windiartono Tabingin
• Director : Mr. Nicolas Alix Groene
(Nick Groene)
• Director : Mr. Gede Shanta Wiguna**
** Effective upon receiving OJK notification on the Fit and Proper Test.
The terms of office of all the Board of Directors and
Board of Commissioners of the Company will expire at
the close of the Annual General Meeting of Shareholders
of the Company to be held in 2027 but without prejudice
to the right of the General Meeting of Shareholders to
dismiss any director or commissioner at any time.
6. Granted power and authority to the Directors of
the Company, with the right of substitution, to state
the Meeting decisions regarding fifth agenda in the deed
made before a Notary, including to state the composition of
the Board of Commissioners and Board of Directors
following the receipt of OJK notification on the results of
the Fit and Proper Test as mentioned above, and to
subsequently deliver notification to the authorities, and take
all and every action needed in connection with the decision
in accordance with applicable laws and regulations.
Sixth To approve amendments 1. Approved the amendments to the Company’s Articles of Implemented in
to the Company’s Articles Association, including adjustments to the UU P2SK, 2024
of Association. POJK 15/2022 and POJK 17/2023.
2. Approved all provisions in the Articles of Association in
connection with the amendments as referred in point 1
above, henceforth the entire Articles of Association of
the Company shall be as stated in the Attachment to
the Minutes of the Meeting.
3. Granted power and authority to the Board of Directors of
the Company with substitution rights to take all necessary
actions related to the resolutions of the Meeting agenda
including but not limited to perfecting or making amends
to the Articles of Association and reaffirming all
amendments to the articles of Association of the Company
in a separate Notary Deed including requesting approval
and/or notifying the amendments to the Company’s
Articles of Association to the Minister of Law and Human
Rights of the Republic of Indonesia and taking
all necessary actions in connection with this in accordance
with the provisions of the applicable laws and regulations.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 87
Page 88
GCG Structure (continued)
Agenda Implementation
Agenda AGMS Resolution
# Status
Seventh Realisation Report of The Report on the Realisation of the Use of Limited Offering Implemented in
the Use of Funds from VII Proceeds in 2023 is only a report and does not require 2024
Rights Issue VII year 2023. decisions. The realisation and purpose of using these funds
are all in accordance with the Prospectus of QNB Indonesia's
Limited Public Offering VII Year 2023.
The processes involved in the EGMS are as follows: The 2024 EGMS was attended physically by 2 members
of the BoC and 3 members of the BoD as well as
• Notification to OJK : 21 October 2024
shareholders and their proxies representing
• EGMS Announcement : 28 October 2024
33,625,961,847 shares (95.64% of total shares with valid
• EGMS Invitation : 12 November 2024
voting rights that had been issued by the Bank).
• EGMS Implementation Date : 4 December 2024
• EGMS Resolution Announcement : 6 December 2024 The table below provides the summary of the meeting
• EGMS Minutes Submission : 20 December 2024 agendas as well as their implementation status.
Agenda Implementation
Agenda EGMS Resolution
# Status
First Amendment to 1. Cancelled the decision of the 2024 Annual General Implemented in
the members of Meeting of Shareholders dated 30 May 2024 on the fifth 2024
the Board of Directors of agenda regarding the appointment of Mr. Lee Guo Chun
the Company. (Luke Lee) as President Director who withdrew himself
due to reason related to his health condition.
2. Appointed Mr. Nicolas Alix Groene (Nick Groene) as
President Director and Mr. Mario Albert Utama
(Mario Utama) as Director with effective date after
receiving the OJK notification regarding the fit and
proper test with a term of office following the remaining
term of office of the member of the Board of Directors
being replaced, namely which will end at the close of
the Company's Annual General Meeting of Shareholders
which will be held in 2027.
3. Thus starting from the closing of the Meeting until
the closing of the Annual General Meeting of Shareholders,
which will be held in 2027, taking into account regulations
in the Capital Market sector and without prejudice to
the right of the General Meeting of Shareholders to
dismiss at any time, the composition of
the Board of Directors of the Company will be as follows:
Board of Directors
• President Director : Mr. Nicolas Alix Groene
(Nick Groene)*
• Director : Mr. Windiartono Tabingin
• Director : Mr. Gede Shanta Wiguna
• Director : Mr. Mario Albert Utama
(Mario Utama)*
* The appointment of Mr. Nicolas Alix Groene (Nick Groene) and
Mr. Mario Albert Utama (Mario Utama) is effective from the date of
obtaining approval from the OJK for the fit and proper test and
compliance with applicable laws and regulations.
Meanwhile, the composition of the Board of
Commissioners has not changed, remaining as before,
namely as follows:
Board of Commissioners
• President Commissioner : Ms. Fatma Abdulla S S
Al-Suwaidi
(Fatma Al-Suwaidi)
• Commissioner : Mr. Khalid Ahmed
Al-Sada (Khalid Al-Sada)
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Agenda Implementation
Agenda EGMS Resolution
# Status
• Independent Commisioner : Mr. Djoko Sarwono
• Independent Commisioner : Mr. Muhammad Anas Malla
4. Give the power and authority to the Directors of
the Company, with the right of substitution, to give
the decisions regarding the composition of the Board of
Directors mentioned above in the deed made before
a Notary, and subsequently deliver notification to
the authorities, and take all and every action needed in
connection to the decision in accordance with applicable
laws and regulations.
Implementation of 2023 GMS Resolutions meetings, reporting and accountability, transparency
aspects, and the working relationship between the BoC
All the resolutions from the 2023 AGMS and EGMS had
and the BoD, as well as the closing provisions.
been fully implemented in 2023, as stated in the 2023
Annual Report and the official website of the Bank. Appointment and/or Replacement or Dismissal
Board of Commissioners Every recommendation for the appointment and/or
replacement or dismissal of any member of
The Board of Commissioners (BoC) is a governance the BoC submitted to the GMS must take into account
body of the Bank that is tasked to provide general and the recommendation of the Remuneration & Nomination
specific forms of supervision in accordance with Committee. Appointment and/or replacement of any
the Articles of Association and provide advice to member of the BoC puts forth the composition of
the Board of Directors (BoD). the BoC in terms of professionalism, independence,
Members of the BoC are individuals that satisfy alignment of competences, and diversity, all of which are
the requirements for OJK approval, i.e., having integrity, specifically required for discharging the duties and
competence, and upstanding reputation throughout their responsibilities of the BoC.
term of office. Procedures for BoC members’ appointment and/or
Board of Commissioners’ Charter replacement or dismissal are stipulated in the BoC
Charter.
The BoC has a working guideline (Charter) that binds each
member of the BoC. Composition & Membership
The most recent Charter of the Bank’s BoC is The Bank, with 4 members in its BoC, has fulfilled
No. 1/04/001.04/III/2024, established on 7 March 2024. the provisions for BoC composition, i.e., consisting of
This charter sets out the structure and membership, criteria minimum 3 members and maximum the same number
and composition, tenure, duties and responsibilities, of BoD members. Two commissioners are domiciled in
authority, work ethics, work culture, accountability, Indonesia. 50% are Independent Commissioners.
BoC Composition as at 31 December 2024
Most Recent Legal Basis
Name Position BI or OJK Approval Term of Office
of Appointment
AGMS on 30 May 2024 June 2021–August 2021
President
Fatma Al-Suwaidi (Initial appointment: EGMS 4 June 2021 2021–2024
Commissioner
on 17 December 2020) 2024-2027
AGMS on 30 May 2024 2019–2021
Khalid Al-Sada Commissioner (Initial appointment: AGMS 11 October 2019 2021–2024
on 26 June 2019) 2024-2027
2015–2018
AGMS on 30 May 2024
Independent 2018–2021
Djoko Sarwono (Initial appointment: EGMS 11 November 2015
Commissioner 2021–2024
on 9 October 2015)
2024-2027
2011–2012
2012–2015
AGMS on 30 May 2024
Muhammad Anas Independent 2015–2018
(Initial appointment: EGMS 24 November 2011
Malla Commissioner 2018–2021
on 16 September 2011)
2021–2024
2024-2027
PT Bank QNB Indonesia Tbk Annual Report 2024 — 89
Page 90
GCG Structure (continued)
Training c. Assessment by the head of the internal audit unit and
the executive officer overseeing the Human
The Bank always strives to enhance its BoC members with
Resources function, affirming that the Independent
the necessary tools to carry out their relevant functions,
Commissioner remains independent; and
and this is pursued among others through regular and
d. Statement by the Independent Commissioner in
ongoing training. BoC members participated in various
the GMS regarding their independence.
training and development programmes in 2024. These
are listed in their respective profiles in the Board of Ownership of Shares by Members of the BoC
Commissioners Profiles section in this Annual Report, on BoC members disclose their share ownership
pages 47–50. amounting to 5% or more in the Bank and other banks or
Independence companies domiciled domestically or abroad. The report
is updated annually, and immediately following a change
Independent Commissioners are members of the BoC
in the share ownership, to the authorities. As at
who do not have financial, management, share
31 December 2024, no BoC members held more than 5%
ownership and/or family relationships with members of
of the paid-up capital of the Bank or that of other banks,
the BoD, other members of the BoC, and/or controlling
non-bank financial institutions, or other companies in
shareholders including the ultimate controlling
Indonesia or abroad.
shareholder, or any relationships with the Bank that could
affect their capabilities to act independently. Concurrent Positions
Independent Commissioners must have adequate Members of the BoC are prohibited from holding
knowledge in the banking sector that is relevant to concurrent positions in accordance with statutory
their position and experience in the banking and/or provisions. There are several positions that are not
financial sector. considered concurrent positions as per OJK regulations,
as long as they do not result in the person concerned
The number of Independent Commissioners in the Bank
neglecting their duties and responsibilities as a member
is two, in accordance with the mandatory provisions
of the BoC. The positions held by each member of
of at least 50% of the total members of the BoC. Both of
the BoC at the end of 2024 are listed in their respective
them have served as Independent Commissioners for
profiles in the Board of Commissioners Profiles section
more than two consecutive terms. The two Independent
of this Annual Report, on pages 47–50.
Commissioners were reappointed with the following
considerations: Financial or Familial Relations of BoC Members
a. Assessment of the performance of the Independent The table below shows the familial and financial
Commissioner; relationships between each BoC member and other
b. Evaluation of BoC meetings, confirming that BoC members, BoD members, and the Controlling
the Independent Commissioner continues to act Shareholder including the Ultimate Controlling
independently; Shareholder:
Family Relationship with Financial Relationship with
Controlling Controlling
Name BoC BoD BoC BoD
Shareholder Shareholder
Yes No Yes No Yes No Yes No Yes No Yes No
Fatma Al-Suwaidi
Khalid Al-Sada
Djoko Sarwono
Muhammad Anas Malla
Duties & Responsibilities
The BoC is tasked with supervising in the interests of the Bank over the policies and course of management by the BoD,
providing advice to the BoD and holding responsibility for such supervision, in accordance with the Bank’s aims and objectives
as stipulated in the provisions of laws and regulations, the Articles of Association, and GMS resolutions. The complete duties
of the BoC are stated in the Bank’s Articles of Association and the BoC Charter.
The main duties of the BoC relating to the main aspects are, among others:
1. General Duties: Conducting duties and responsibilities in good faith, as well as in an accountable and prudent manner;
2. Corporate Governance: Ensuring the implementation of GCG in all aspects of the Bank’s business activities across all
organisational levels and hierarchy;
3. Implementation of Internal Audit Function: Ensuring that the BoD develops and maintains an adequate, effective and
efficient internal control system;
4. Strategic Decisions and Planning: Setting, developing, and approving the strategies, plans, objectives, and main policies
of the Bank, including but not limited to approving the Bank’s risk management strategy including for IT risk and
cybersecurity risk;
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5. Oversight, Control, and Supervision: Overseeing policy (including IT risk and cybersecurity risk), credit
the BoD and Senior Management through the BoD policy, credit restructuring policy, writeoff policy, and
Committees as part of the Bank’s checks premium customer service policy;
and balances, and reviewing all decisions of the BoC 10. Formation of Committees: Establishing committees
Committees and BoD Committees, as well as under the BoC to assist the BoC’s discharge of duties
ensuring the implementation of internal control and responsibilities effectively, communicating
framework system across the Bank, including intensely with the committees, and supervising and
internal audit, compliance, risk management evaluating these committees’ work performance on
(including IT risk and cybersecurity risk), and a regular basis.
financial control; Remuneration Structure, Policy, and Procedures
6. Performance Evaluation: Setting and upholding
a self-assessment mechanism for evaluating In general, the Bank determines remuneration package
the performance, competence, and efficacy of BoC by referring to the Bank’s internal policies,
and BoD members in accordance with the provisions, prevailing laws and regulations, industry comparison,
as well as ensuring that the Bank maintains and and with taking into account its performance in
enacts the proper comprehension programmes the current year. The amount of remuneration for BoC
required to disseminate the compliance and risk members is set based on their performance. According
management culture, including for IT risk and to the Bank’s Articles of Association, salary or honorarium
cybersecurity risk; and other allowances for the BoC members shall be
7. External Audit and Financial Services: Nominating established by the GMS.
independent external auditors to the GMS and BoC remuneration procedure consists of several phases,
supervising their performance based on the input from which include formulation, analysis, proposal, and
the Audit Committee; establishment. The Remuneration and Nomination
8. Stakeholder Management: Supervising BoD’s exercise Committee is the supporting organ that formulates
of responsibilities towards shareholders and other the remuneration policy and proposal. The Committee
stakeholders and related parties within the Bank and gathers information about remuneration standard for
the community at large; the position and similar industry in the market, as well as
9. Executive Responsibilities: Reviewing and approving taking the Bank’s performance under consideration.
the Bank’s long-term strategy, annual business plan
Until the end of the reporting period, the Bank did not
and budget, performance in all aspects of business,
have any policy related to the provision of long term
and corporate social responsibility, as well as
compensation in the form of share option or other forms
reviewing and approving policies including but not
to anyone, including the BoC members.
limited to the AML CFT policy, risk management
Amount Received in 1 Year in 2024
Amount
Type of Remuneration and Facility Recipients (million Rp)
Remuneration (salary, bonuses, routine benefits, and other intangible facilities) 2 2,760
Other tangible facilities (housing, transportation allowances, health insurance,
and others) that can be owned and cannot be owned 2 60
Total 2,820
Remuneration Received per Person per Year Recipients
Above Rp5 billion -
Above Rp2 billion up to Rp5 billion -
Above Rp1 billion up to Rp2 billion 2
Above Rp500 million up to Rp1 billion -
Rp500 million or below -
Highest to Lowest Salaries Ratio
Ratio of Employees’ Highest Salary to Lowest Salary 38.0
Ratio of Directors’ Highest Salary to Lowest Salary 2.4
Ratio of Commissioners’ Highest Salary to Lowest Salary 1.0
Ratio of Director’s Highest Salary to Employee’s Lowest Salary 2.2
Ratio of Director’s Highest Salary to Commissioner’s Highest Salary 5.8
Ratio of Director’s Highest Salary to Commissioner’s Lowest Salary 2.5
PT Bank QNB Indonesia Tbk Annual Report 2024 — 91
Page 92
GCG Structure (continued)
Meetings
The BoC is obliged to hold regular BoC meetings at least once every 2 months or whenever deemed necessary by
members of the BoC, or upon written request from members of the BoD, or from at least 1/10 of the total shares with
valid voting rights. Joint meetings between the BoC and the BoD is held periodically at least once every 4 months.
All members of the BoC must physically attend meetings at least twice a year. Non-Independent Commissioners who
cannot physically attend meetings, can attend face-to-face BoC meetings by utilising information technology,
including video conference media or other electronic face-to-face media.
In 2024, the BoC held a total of 8 meetings, and attended 6 joint meetings with the BoC and BoD.
The attendance of each member of the BoC at the 2024 BoC meetings is as follows:
Physical Video Percentage
Name Position
Attendance Conference of Attendance
Fatma Al-Suwaidi President Commissioner 3 5 100%
Khalid Al-Sada Commissioner 2 5 88%
Djoko Sarwono Independent Commissioner 8 - 100%
Muhammad Anas Malla Independent Commissioner 8 - 100%
The attendance of each BoC member in the BoC–BoD joint meetings in 2024 are as follows:
Physical Video Percentage
Name Position
Attendance Conference of Attendance
Fatma Al-Suwaidi President Commissioner 3 3 100%
Khalid Al-Sada Commissioner 2 3 83%
Djoko Sarwono Independent Commissioner 6 - 100%
Muhammad Anas Malla Independent Commissioner 6 - 100%
Performance Assessment 2. Self assessment of the duties and responsibilities of
The BoC’s performance is assessed regularly every year. the BoC through the preparation of the bank’s
governance implementation self assessment.
Criteria or indicators used in evaluating
the BoC’s performance of duties and responsibilities are: This method of assessment of the BoC’s performance
shall be submitted by the Bank to OJK every
• Assessment of the Supervisory Duties of the BoC semester. OJK shall subsequently conduct evaluation
as reflected in the Annual Report, conducted by or assessment of the report of the bank’s governance
the Shareholders at the GMS. implementation self assessment.
• Self assessment through the Governance
Implementation self assessment, encompassing 3. Assessment of the BoC’s performance is also carried
the Governance Structure, Governance Process, and out through the preparation of self assessment
Governance Outcome. of the execution of duties and responsibilities of each
• Self assessment of the execution of the BoC’s duties member of the BoC.
and responsibilities, encompassing the Membership Based on the aforementioned matters, the performance
Structure, Performance Assessment; Strategic Plan assessment of the BoC for 2024 indicates that the BoC
and Performance, as well as Management Interaction has provided guidance and oversight on
and Activities. the performance of the BoD, the implementation
Assessment of the BoC’s performance follows of governance, risk management, and the Bank’s
the below procedures/mechanisms: compliance. In the Financial Statements for FY2024,
the Bank successfully recorded a profit and achieved its
1. Assessment of the BoC’s Performance by the GMS. credit targets in line with the Bank Business Plan (RBB).
The BoC’s performance is evaluated by the However, there remains room for improvement,
Shareholders at the AGMS, concurrent with the particularly in ensuring sustainable finance. The BoC will
submission of the report of the BoC’s supervision, as continue to monitor and oversee the Bank’s progress to
stipulated in the Bank’s Annual Report. The AGMS ensure that the BoD maintains and further enhances its
subsequently determines whether to accept and performance.
approve the Annual Report for the previous financial The assessment result is used as a reference and will be
year including the report of the BoC’s supervision followed up in the form of improvements and action
and to provide full acquittal and discharge (acquit et plans for the BoC. The assessment result is expected to
de charge) to the BoC for the supervisory actions be used as an input for improving the BoC’s performance
carried out during the previous financial year. on an ongoing basis.
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Committees’ Performance Assessment
In carrying out its duties and responsibilities, the BoC is The BoC assessed that in light of the completion of all
assisted by several BoC Committees. These the duties and responsibilities of the BoC Committees as
committees are the Audit Committee, the Remuneration previously stipulated, the frequency of meetings and
and Nomination Committee, and the Risk Oversight attendance in these meetings by the members, along
Committee. with these committees’ activity reports had shown that
these committees had performed their respective
Implementation of the committee’s duties was mainly
duties effectively.
through the committee meetings, including by inviting
related divisions/work units, as well as through thorough Board of Directors
evaluations by each committee at the meetings, presented
to the BoC. The Board of Directors (BoD) is a governance body of
the Bank that is authorised to conduct, and fully
• The Audit Committee has carried out its functions, responsible for, the management of the Bank for the
duties, and responsibilities, including but not limited interest of the Bank, aligned with the intents and
to reviewing financial information to be disclosed by purposes of the Bank as well as representing the Bank
the Bank to the authorities and/or the public; inside and outside the court of law in accordance with
assessing the effectiveness of the Bank’s risk the provisions of the Articles of Association.
management and internal control over financial and
other reporting, including information technology Members of the BoD are individuals that meet the
security and controls; monitoring, analysing, and requirements for OJK approval, i.e., having integrity,
evaluating audit planning and execution, competence, and upstanding reputation throughout
as well as overseeing follow-up actions on internal their term of office.
audit findings to assess the adequacy of internal Board of Directors’ Charter
controls. Additionally, the Committee analyses
The BoD has a working guideline (Charter) that binds
the Bank’s compliance with regulations, ensuring
each member of the BoD.
that the Bank’s business activities align with
applicable laws and regulations; monitors and The BoD Charter of the Bank No. 1/04/002.03/III/2024
evaluates the consistency of external auditors’ work was established on 7 March 2024. This charter sets out
with applicable audit standards; and evaluates the structure and membership, criteria, term of office,
key issues highlighted in the quarterly summary duties and responsibilities, authority, work ethics, work
reports submitted by Internal Audit and culture, working hours, temporary replacement of the
Compliance. Compliance Director, accountability, meetings, reporting
• The Remuneration and Nomination Committee has and responsibility, transparency aspects, and the
fulfilled its supervisory functions, duties, and working relationship between the BoC and the BoD, as
responsibilities regarding the implementation of well as the closing provisions.
nomination and remuneration policies at all levels of Appointment and/or Replacement or Dismissal
the organisation, including the BoC, BoD,
and employees, in accordance with applicable Every recommendation for the appointment and/or
regulations. These responsibilities include but are replacement or dismissal of any member of the BoD
not limited to evaluating remuneration policies based submitted to the GMS must take into account the
on performance, risk, fairness compared to peer recommendation of the Remuneration & Nomination
groups, as well as the Bank’s long-term goals and Committee. Appointment and/or replacement of any
strategy; and recommending the system and member of the BoD puts forth the composition of the
procedures for the selection and/or replacement of BoD in terms of professionalism, independence,
members of the BoD and BoC to the BoC for alignment of competences, and diversity, all of which are
submission to the GMS. specifically required for discharging the duties and
• The Risk Oversight Committee has carried out responsibilities of the BoD.
its duties and responsibilities in monitoring and Procedures for BoD members’ appointment and/or
evaluating the implementation of the Bank’s risk replacement or dismissal are stipulated in the BoD
management, including but not limited to overseeing Charter.
country risk and transfer risk; reviewing the Bank’s
Composition & Membership
risk management strategy as well as the Risk
Appetite and Portfolio Strategy recommended by The Bank’s BoD, with its 4 members, has fulfilled the
the Risk Management Committee; assessing and provisions for BoD composition, i.e., consisting of at
comparing the portfolio risk profile with least 3 members, with the majority or more than 50% of
the Risk Appetite; recommending the risk framework, its members are Indonesian nationals.
risk policies, and control structures in line with All of the Directors are domiciled in Indonesia.
the Bank’s strategy; and reviewing and recommending
principal risks and the Bank’s risk taxonomy, which
are identified as part of the Enterprise Risk
Management (ERM) framework and the Bank’s risk
management policies.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 93
Page 94
GCG Structure (continued)
BoD Composition as at 31 December 2024
Most Recent Legal Basis
Name Position BI or OJK Approval Term of Office
of Appointment
As President Director:
EGMS on 4 December 2024
12 December 2024–2027
President (Initial appointment as
Nick Groene 11 December 2024 As Director:
Director Director: EGMS on
2020–2021
17 December 2020)
2021–11 December 2024
2012–2015
AGMS on 30 May 2024 2015–2018
Windiartono Compliance
(Initial appointment: EGMS 25 February 2013 2018–2021
Tabingin Director
on 29 November 2012) 2021–2024
2024–2027
Gede Shanta
Finance Director AGMS on 30 May 2024 6 August 2024 8 August 2024–2027
Wiguna
Bank submitted
Effective from the date of
Corporate & a Fit and Proper
approval obtained from
Mario Utama Institutional EGMS on 4 December 2024 Test application to
OJK for the Fit and
Banking Director OJK dated
Proper Test
16 December 2024
Haryanto President April 2022–
EGMS on 23 December 2021 22 April 2022
Suganda Director 31 August 2024
Soemenggrie
Finance Director AGMS on 19 August 2021 18 November 2021 2021–7 August 2024
Jongkamto
In 2024, there were changes to the composition of the Bank’s BoD, in relation to:
1. The end of Haryanto Suganda’s term of office and work contract on 31 August 2024.
2. The end of Soemenggrie Jongkamto’s term of office with the new Finance Director effective on 7 August 2024.
3. The effective appointment of Nick Groene as President Director on 12 December 2024.
4. The effective appointment of Gede Shanta Wiguna as Director on 8 August 2024.
Meanwhile, the appointment of Mario Utama as Director was effective on 24 January 2025.
Training
The Bank always strives to enhance its BoD members with the necessary tools to carry out their relevant functions, and
this is pursued among others through regular and ongoing training. Training and competence development programmes
participated by the BoD members in 2024 are listed in their respective profiles in the Board of Directors Profiles section
in this Annual Report, on pages 43–46.
Newly appointed members of the BoD will be given guidance and overview of the Bank’s business activities in the form of
Annual Reports, Quarterly Financial Reports, the Bank Business Plan, BoD Charter, as well as adequate risk management
training, as part of the Bank’s induction programme for new BoD members in coordination with Human Resources
Division. Such members of the BoD will also have discussion with other members of the BoD, committees’ members, and
attend meetings with the BoD and BoC.
Ownership of Shares by BoD Members
BoD members shall disclose their share ownership amounting to 5% or more in the Bank and other banks or companies
domiciled domestically or abroad. The report is updated annually, and immediately following a change in the share
ownership, to the authorities.
Members of the BoD, individually or collectively, are prohibited from owning shares in any other companies amounting to
25% or more of the paid-up capital of these other companies. Exemption from share ownership is as determined by
applicable regulations.
94 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Financial or Familial Relations of BoD Members
The table below shows the familial and financial relationships between each BoD member and other BoD members, BoC
members, and the Controlling Shareholder including the Ultimate Controlling Shareholder:
Family Relationship with Financial Relationship with
Controlling Controlling
Name BoC BoD BoC BoD
Shareholder Shareholder
Yes No Yes No Yes No Yes No Yes No Yes No
Nick Groene
Windiartono Tabingin
Gede Shanta Wiguna
Duties & Responsibilities b. Must seek approval from the BoC for the Bank’s
Annual Budget and Business Plan (RBB) to
The BoD is tasked with carrying out and being responsible
ensure that this is in line with long-term strategy
for the management of the Bank in accordance with
and changes in the economy, markets and
the Bank’s aims and objectives as stipulated in
regulatory environment,
the provisions of statutory regulations, Articles of
c. Must seek approval from the BoC for the Bank’s
Association, and GMS resolutions. The complete duties
capital expenditure budget and all changes
of the BoD are stated in the Bank’s Articles of
during the fiscal year.
Association and the BoD Charter.
d. Must seek approval from the BoC to approve
The main duties of the BoD are as follows: the Risk Management strategy including IT risk
1. General Duties: Must carry out duties and and cybersecurity risk, as well as the overall Risk
responsibilities in good faith, with full responsibility Appetite and portfolio strategy approved by
and prudence and with due regard to applicable laws the Risk Oversight Committee and review any
and regulations and the Bank’s Articles of Association. changes in the risk management strategy or risk
2. Corporate Governance: appetite that arise.
a. Carry out Bank management for the benefit and In addition to the above, each BoD member has
in accordance with the Bank’s aims and a specific set of duties and responsibilities in accordance
objectives and act as the leader in such with their designated position, as summarised below:
management. PRESIDENT DIRECTOR
b. Maintain and manage the Bank’s assets.
The President Director position coordinates the Bank’s
c. Take full responsibility for carrying out their duties
management and together with the BoD establish
for the benefit of the Bank in achieving its goals
strategic plans; leads business network development for
and objectives,
the Bank’s benefit; coordinates, directs, and supervises
d. Must hold Annual GMS and other GMS as regulated
each directorate to keep them on track with long-term
in statutory regulations and the Bank’s Articles of
strategies; directs business performance and maximises
Association.
revenue; promotes the Bank’s image and participates in
e. Must implement the principles of good corporate
building good relations with customers, monetary
governance in every business activity of the Bank
authorities, and other stakeholders; supervises the BoD
at all levels or levels of the organisation, at least
and divisions under their responsibility directly,
this must be realised in the implementation of
in accordance with the Bank’s organisation structure; and
the duties and responsibilities of the BoD,
leads and directs the human resources empowerment
the completeness and implementation of
policy to be aligned with the Bank’s strategies and to
the duties of committees and work units that
achieve its goals.
carry out the Bank’s internal control function,
implementation of compliance function, COMPLIANCE DIRECTOR
internal audits and external audits, as well as The Compliance Director leads and directs policy and
implementation of risk management including IT strategy development and implementation in Regulatory
risk, cybersecurity risk, and the internal control Compliance, Financial Crime Compliance (FCC), and
system. Corporate Secretary areas; formulates strategies to
3. Implementation of the Internal Audit Function: encourage compliance culture, establish compliance
Develop an internal control framework to identify, systems and procedures for developing internal policies
measure, monitor and control all risks faced by and guidelines and upholding them in accordance with
the Bank. the laws and regulations; coordinates, directs, and
4. Strategic Decisions and Planning: implements the principles of good governance and
corporate actions; ensures compliant reporting and
a. Must submit to the BoC to determine and
fulfilment of action plans and commitments to regulators;
develop the Bank’s main strategies, plans,
as well as boosts competitiveness and profitability
objectives and policies,
PT Bank QNB Indonesia Tbk Annual Report 2024 — 95
Page 96
GCG Structure (continued)
through effective planning and control over resources the preset risk parameters; achieves the investment and
and risk management under the Compliance treasury sales targets and maximises profit through
Directorate. fund management and trading of various financial
instruments; maintains communication with
CORPORATE & INSTITUTIONAL BANKING DIRECTOR
the regulators, supervisors of correspondent banking
In consideration of the organisational structure of regulations to help achieve the Bank’s business targets.
the Bank, the President Director directs the Corporate &
FINANCE DIRECTOR
Institutional Banking Directorate, and therefore leads
and directs policy and strategy development and The Finance Director monitors the optimal strategy for
implementation in Corporate & Institutional Banking capitalisation and distribution of dividends to
area; leads, directs, and coordinates the development of shareholders and maintains capital adequacy ratios;
products and services to ensure growth, profitability, supports an effective decision making across
and competitive products in the Corporate & all business units and delivers ideas related to financial
Institutional Banking segment; ensures fulfilment of investments, liquidity, strategic planning, balance sheet
customer-oriented approach and strategic relationship structure, and profit projections; prepares the Bank’s
approach; as well as boosts competitiveness and annual budget and maintains the business, budgeting,
profitability through effective planning and control over and review procedures that are consistent throughout
resources and risk management under the Corporate & the Bank while monitoring the Bank’s budget control
Institutional Banking Directorate. system and developing long-term financial strategy;
controls the spread and margin of the average interest
OPERATIONS & TECHNOLOGY DIRECTOR
rate and prepares marginal cost/benefit analyses as well
In consideration of the organisational structure of as designs and maintains through coordination the risk-
the Bank, the President Director directs the Operations adjusted return on capital; and monitors the implementation
& Technology Directorate, and therefore leads and of sustainable financing plan into the Bank’s governance
directs policy and strategy development and and standard operating procedures.
implementation in operations, information technology,
Remuneration Structure, Policy, and Procedures
human resources management, general services and
corporate communications; manages systems and units In general, the Bank determines remuneration package
related to processing to ensure efficient deployment of by referring to the Bank’s internal policies, prevailing
technology and technologically-oriented operational laws and regulations, industry comparison, and with
support; enhances operating standards and processes taking into account the Bank’s performance in
by sponsoring the transformational adoption of core the current year. The amount of remuneration for BoD
standard systems to ensure that the best results are members is set based on their performance. According
achieved; ensures accuracy of information across all to the Bank’s Articles of Association, salary or
internal and external communications processes as well honorarium and other allowances for the BoD members
as the public relation functions of the Bank; and provides shall be established by the GMS.
guidance in the management of human resources. BoD remuneration procedure consists of several phases,
TREASURY & FINANCIAL INSTITUTION DIRECTOR which include formulation, analysis, proposal, and
establishment. The Remuneration and Nomination
In consideration of the organisational structure of
Committee is the supporting organ that formulates
the Bank, the President Director directs the Treasury &
the remuneration policy and proposal. The Committee
Financial Institution Directorate, and therefore leads and
gathers information about remuneration standard for
directs policy and strategy development and
the position and the similar industry in the market,
implementation in treasury & financial institution;
inflation rate, as well as the Bank’s performance and
carefully monitors the Bank’s liquidity ratios; initiates
assessment results, to be used as consideration.
and leads the Bank’s funding roadmap; effectively and
efficiently controlling the Bank’s funding and ensuring Until the end of the reporting period, the Bank did not
sound liquidity of the Bank’s and optimises cost have any policy related to the provision of long
effectiveness; supervises the dealing room and foreign term compensation in the form of share option or other
exchange/money position of the dealers within forms to anyone, including the BoD members.
Amount Received in 1 Year in 2024
Amount
Type of Remuneration and Facility Recipients (million Rp)
Remuneration (salary, bonuses, routine benefits, and other intangible facilities) 5 22,024
Other tangible facilities (housing, transportation allowances, health insurance,
and others) that can be owned and cannot be owned 5 199
Total 22,223
96 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Remuneration Received per Person per Year Recipients
Above Rp5 billion 2
Above Rp2 billion up to Rp5 billion 2
Above Rp1 billion up to Rp2 billion 1
Above Rp500 million up to Rp1 billion -
Rp500 million or below -
Meetings
In general, the BoD must conduct a meeting at least once a month or at any time deemed necessary and upon written
request by any BoD member, any BoC member, or at least 1/10 of the total shares with valid voting right. A joint meeting
with the BoC must be held at least once every 4 months. Each BoD member shall attend the meetings unless a valid reason
is given and a proxy is nominated in accordance with the provisions. Meetings may also be conducted via teleconference,
video conference, or other electronic means.
In 2024, the BoD conducted a total of 31 meetings, and attended 6 BoC–BoD joint meetings.
The attendance of each BoD member in the BoD meetings in 2024 are as follows:
Percentage
Name Position Attendance
of Attendance
Nick Groene President Director 31 100%
Windiartono Tabingin Director 30 97%
Gede Shanta Wiguna Director 15 100%
The attendance of each BoD member in the BoC–BoD joint meetings in 2024 are as follows:
Percentage
Name Position Attendance
of Attendance
Nick Groene President Director 6 100%
Windiartono Tabingin Director 5 83%
Gede Shanta Wiguna Director 2 100%
Performance Assessment the submission of the report of the BoD’s duties, as
stipulated in the Bank’s Annual Report. The AGMS
The BoD’s performance is assessed regularly every year.
subsequently determines whether to accept and
Criteria or indicators used in evaluating the BoD’s approve the Annual Report for the previous financial
performance of duties and responsibilities are: year including the report of the BoD’s duties and to
• Assessment of the Duties of the BoD as reflected in provide full acquittal and discharge (acquit et de charge)
the Annual Report, conducted by the Shareholders at to the BoD for the managerial actions carried out
the GMS. during the previous financial year.
• Self-assessment through the Corporate Governance 2. Self-assessment of the duties and responsibilities of
Implementation self-assessment, encompassing the BoC through the preparation of the bank’s
the Governance Structure, Governance Process, and governance implementation self-assessment.
Governance Outcome.
This method of assessment of the BoD’s performance
• Self-assessment of the execution of the BoD’s duties
shall be submitted by the Bank to OJK every semester.
and responsibilities, encompassing the Membership
OJK shall subsequently conduct evaluation or
Structure, Performance Assessment; Strategic Plan
assessment of the report of the bank’s governance
and Performance, as well as Management Interaction
implementation self-assessment.
and Activities.
3. Assessment of the BoD’s performance is also carried
Assessment of the BoD’s performance follows
out through the preparation of self-assessment of
the below procedures/mechanisms:
the collegial execution of duties and responsibilities
1. Assessment of the BoD’s Performance by the AGMS. of the BoD.
The BoD’s performance is evaluated by In light of the matters above, the performance assessment
the Shareholders at the AGMS, concurrent with of the BoD during 2024 showed that the Board of
PT Bank QNB Indonesia Tbk Annual Report 2024 — 97
Page 98
GCG Structure (continued)
Directors had implemented the efforts and strategies to • Early Alert Committee
improve the Bank’s performance. The optimal efforts of • Risk Management Committee
the BoD was reflected in the growing scale of the Bank’s • Purchasing Committee
business, with profitability achieved. The Bank’s • New Products & Activities Committee
performance in 2024 serves as the foundation for • Information Technology Steering Committee
the Bank’s sustainable growth in the future. • Human Resources Committee
• Fraud Oversight Committee
The assessment result is used as a reference and will be
• Credit Policy Committee
followed up in the form of improvements and action plans
• Operational Risk Committee
for the BoD, as seen in the achievement of credit targets,
• Anti-Money Laundering and Combating the Financing
profit, and the start of Deferred Tax Assets payments.
of Terrorism Committee
Committees’ Performance Assessment • UCan Product Committee
The BoD has established several committees to support • Governance, Risk, Compliance Committee
the implementation of the BoD’s duties, in line with The BoD has concluded that throughout 2024
the prevailing business needs and to comply with the laws the performance of the BoD Committees has been
and regulations. overall rather effective. This conclusion was grounded
The BoD Committees are: upon the realisation of the fulfillment of duties and
responsibilities of these committees in line
• Asset & Liability Committee (ALCO) with the provisions in the BoD Decree, the competence
• Credit Committee as well as the meeting attendance of the members of
• Credit Remedial Committee the respective committees.
Board of Commissioners
Committees
Audit Committee
Legal Basis of Appointment, Structure, and Composition
The Bank maintains a work guideline for the Audit Committee, based on the Audit Committee Charter No. 1/04/004.02/
III/2024 dated 7 March 2024.
The Audit Committee Charter is regularly reviewed and updated with the regulations. The Charter serves as work guideline
and procedure for Audit Committee members. It details matters related to the composition and structure, membership
criteria, term of office, duties and responsibilities, authorities, work ethics, working hours, working mechanism, meetings, and
reporting of the Audit Committee.
Audit Committee is responsible directly to the BoC, and consists of 3 members, 1 of whom serves as Committee
Chairperson (Independent Commissioner) and 2 members are Independent Parties. Members of the Audit Committee
who are Independent Parties must conduct their duties, responsibilities, and authority with integrity, independence, and
competence, and maintain their reputation.
Audit Committee’s current composition is based on the BoD Decree No. 066/SK-Dir/X/2024 dated 1 October 2024, as
follows:
Name Position in Bank Position in Committee Term of Office
Muhammad Anas Malla Independent Commissioner Chairperson 2024–2027
Heru Subroto Independent Member Member 2024–2027
Idewan Diaz Independent Member Member 2024–2027
Profiles of Audit Committee Members
MUHAMMAD ANAS MALLA – CHAIRPERSON
His profile is presented in the Board of Commissioners Profiles section in this Annual Report, on page 90.
HERU SUBROTO – MEMBER
Indonesian citizen, 69 years old. He has more than 27 years of experience working at PT Bank Negara Indonesia (Persero) Tbk,
occupying various positions such as IT Audit Group Head, Deputy General Manager Operational Division. Served as IT
Consultant at Koperasi Swadharma (2011–2013), Project Manager and Internal Control at PT SDD Group (2013–2015),
98 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Senior Consultant at PT Mitra Bisnis Ciptakarya, Internal Audit & IT Manager at Persatuan Pensiunan BNI, Audit Committee
Member at Bank Oke Indonesia (2022–present). He earned his Bachelor’s degree from Gadjah Mada University,
Yogyakarta (1982), and Master’s degree in EDP/IT Audit from California State Polytechnic University, California, USA (1991).
IDEWAN DIAZ – MEMBER
Indonesian citizen, 59 years old. Has more than 20 years of work experience at Bank Raya (formerly Bank BRI Agro/ Bank
Agro) (2001–2022), with his last position as Executive Vice President Head of Network Operations and Services Division
(2021) and was appointed as Executive Vice President of Special Staff of the BoD (2022). Served as an Audit Committee
member at BRI Finance (2022–until now). Joined PT Heburinas Appraisal (2000–2001), PT Kuarsa Hexagon Consultan
(1999–2000), PT Dimensi Engineering Contractor (1993–1998), and PT Lampiri Jaya Abadi (1992–1993). Obtained his
Civil Engineering degree from Institut Sains & Teknologi Nasional (ISTN), Jakarta (1992), and Master’s degree in
Accounting from Universitas Indonesia, Jakarta (2001).
Duties and Responsibilities
Audit Committee’s duties and responsibilities are laid out in detail in the Audit Committee Charter. In general, Audit
Committee is responsible for supporting the BoC in the following tasks, including, but are not limited to, reviewing
financial information that will be disclosed by the Bank to the authorities and/or the public; considering the effectiveness
of the Bank’s risk management and internal controls over financial and other reporting, including information technology
security and controls; monitoring, analysing, and evaluating the planning and execution of audits, as well as overseeing
follow-up actions on internal audit findings to assess the adequacy of internal controls; analysing the Bank’s compliance
with regulations to ensure that its business activities adhere to applicable laws and regulations; monitoring and evaluating
the consistency between external auditors’ audit execution and applicable audit standards; and evaluating key issues
highlighted in the quarterly report summary, as presented by Internal Audit and Compliance.
Independence
All members of the Audit Committee meet all independence criteria and are able to perform their duties independently,
uphold the Bank’s interests and are not influenced by any parties. This is evidenced by the membership composition that
consists of 1 Chairperson who is an Independent Commissioner and 2 Independent Parties.
Financial or Familial Relations of Audit Committee Members
Family Relationship with Financial Relationship with
Other Other
Controlling Controlling
Name Committee BoC BoD Committee BoC BoD
Shareholder Shareholder
Members Members
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Muhammad
Anas Malla
Heru Subroto
Idewan Diaz
2024 Duties
The Audit Committee performed its roles and responsibilities that included monitoring activities and providing
recommendations. The Audit Committee reports its activities and recommendations to the BoC on a regular basis.
Meetings
In 2024, the Audit Committee held 23 meetings, with the attendance list as follows:
Name Physical Attendance Percentage of Attendance
Muhammad Anas Malla 22 96%
Heru Subroto 23 100%
Idewan Diaz 5 100%
The Audit Committee meetings in 2024 discussed the following agendas:
No Date Agenda
1 23 January 2024 Q4 2023 Internal Audit, Anti-Fraud & Operational Risk Update.
2 6 February 2024 Closing Meeting Audit with External Audit.
3 13 February 2024 Credit Remedial: Audit Follow Up.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 99
Page 100
Board of Commissioners
Committees (continued)
No Date Agenda
4 13 February 2024 Update Credit Remedial.
• UCan Business Update
5 20 February 2024
• Protection of Personal Data
6 27 February 2024 Financial Statements Highlights Q4 2024 (Audited).
7 26 March 2024 AML/CFT and CPF Q1 2024 Update.
8 2 April 2024 Update Policy & Procedure.
9 2 April 2024 Management Letter
10 23 April 2024 Q1 2024 Internal Audit, Anti-Fraud & Operational Risk Update.
11 23 April 2024 Financial Statements Q1 2024.
12 21 May 2024 Follow Up Progress on Completion of Internal Audit Findings.
13 11 June 2024 Follow Up on Internal and External Audit Findings.
14 23 July 2024 Q2 Internal Audit, Anti-Fraud & Operational Risk Update.
15 30 July 2024 Financial Statements Q2 2024.
16 7 August 2024 AML/CFT/CPF Q2 2024 Update.
17 20 August 2024 Appointment/Selection of Public Accounting Firm as Statutory Audit in 2024.
18 3 September 2024 Appointment of a Public Accounting Firm as Statutory Audit in 2024 (continued).
19 8 October 2024 Kick Off Meeting Financial Audit 2024 with External Audit.
20 22 October 2024 Q3 2024 Internal Audit, Anti-Fraud & Operational Risk Update.
21 25 November 2024 Q4 2024 Regulatory Compliance Division Update.
22 3 December 2024 Credit Remedial Audit Findings Update.
23 12 December 2024 Progress Audit for Year 2024.
Competence Development
To enhance the committee’s relevant competences, committee members are encouraged to participate in various
training and development programmes. In 2024, members of the Audit Committee attended the Alignment and Training
of Risk Management Certification, conducted externally.
Remuneration & Nomination Committee
Legal Basis of Appointment, Structure, and Composition
Establishment of the Remuneration & Nomination Committee (RNC) is based on the RNC Charter No. 1/04/003.03/III/2024
dated 7 March 2024.
The RNC Charter is regularly reviewed and updated with the regulations. The Charter serves as work guideline and
procedure for RNC members. It details matters related to the composition, structure, and membership criteria, duties and
responsibilities, work ethics, work procedures, meetings, and reporting of the RNC.
RNC is responsible directly to the BoC, and consists of 3 members, 1 of whom serves as Committee Chairperson
(Independent Commissioner) and 2 members consisting of 1 Commissioner and 1 executive officer in HR.
RNC’s current composition is based on the BoD Decree No. 041/SK-Dir/V/2024 dated 30 May 2024, as follows:
Name Position in Bank Position in Committee Term of Office
Muhammad Anas Malla Independent Commissioner Chairperson 2024–2027
Khalid Al-Sada Commissioner Member 2024–2027
Talent, Learning, and
Ruth Theresia Member 2024–2027
Development Head
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Profiles of Remuneration & Nomination Committee Members
MUHAMMAD ANAS MALLA – CHAIRPERSON
His profile is presented in the Board of Commissioners Profiles section in this Annual Report, on page 50.
KHALID AL-SADA – MEMBER
His profile is presented in the Board of Commissioners Profiles section in this Annual Report, on page 48.
RUTH THERESIA – MEMBER
Indonesian citizen, 39 years old. Domiciled in Jakarta, Indonesia. She earned her Bachelor degree in Economic from
Atmajaya University, Jakarta (2008) and Master of Management from PPM Manajemen, Jakarta (2016). Joined the Bank
since 2018 as Rewards and Policies Manager. Currently serves as Talent, Learning and Development Head since
December 2022, and concurrently as Member of the Remuneration and Nomination Committee since January 2023.
Previously worked at PT Roche Indonesia (2015–2018) with last position as Assistant Performance Management &
Compensation Benefit Manager, PT Anugerah Pharmindo Lestari (2013–2015) as HR Compensation & Benefit Analyst,
PT Bank CTBC Indonesia (2010–2013), and PT Takeda Indonesia (2009–2010) as Finance & Accounting Staff.
Duties and Responsibilities
RNC’s duties and responsibilities are laid out in detail in the RNC Charter. In general, RNC is responsible for supporting
the BoC in the following tasks, including but not limited to, evaluating remuneration policies based on performance, risk,
fairness in comparison to peer groups, and the Bank’s long-term goals and strategy; as well as recommending systems
and procedures for the selection and/or replacement of members of the BoD and the BoC to the BoC, to be submitted to
the GMS.
Financial or Familial Relations of RNC Members
Family Relationship with Financial Relationship with
Other Other
Controlling Controlling
Name Committee BoC BoD Committee BoC BoD
Shareholder Shareholder
Members Members
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Muhammad
Anas Malla
Khalid Al-Sada
Ruth Theresia
2024 Duties
RNC performed its roles and responsibilities that included the monitoring activities and providing recommendations.
RNC reports its activities and recommendations to the BoC on a regular basis.
Meetings
In 2024, RNC held 27 meetings, with the attendance list as follows:
Name Physical Attendance Video Conference Percentage of Attendance
Muhammad Anas Malla - 26 96%
Khalid Al-Sada - 27 100%
Ruth Theresia - 24 89%
In 2024, RNC meetings resulted in the following:
1. In relation to the Remuneration Function:
a. Provided recommendation to the BoC related to amount of remuneration.
b. Assisted the BoC in conducting performance assessment and alignment with remuneration received by each members
of the BoD and the BoC.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 101
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Board of Commissioners
Committees (continued)
2. In relation to the Nomination Function:
a. Provided recommendation regarding the candidacy of:
• President Director
• Finance Director
• Corporate & Institutional Banking Director
• Head of Retail Banking
• Chief Risk Officer
• Chief Credit Officer
• Audit Committee member
b. Provided recommendation regarding the resignation/end of term of office of:
• President Director
• Finance Director
• Audit Committee member
3. In relation to the Governance Function: Reviewed the structure and composition of the BoD and the BoC, including
the Independent Commissioners, in order to ensure the upholding of GCG practices.
Competence Development
To enhance the committee’s relevant competences, committee members are encouraged to participate in various training
and development programmes. In 2024, members of the Remuneration and Nomination Committee attended
the Alignment and/or Training of Risk Management Certification, conducted externally.
Risk Oversight Committee
Legal Basis of Appointment, Structure, and Composition
Establishment of the Risk Oversight Committee (ROC) is based on the Risk Oversight Committee Charter No. 1/04/005.02/
III/2024 dated 7 March 2024.
The ROC Charter is regularly reviewed and updated with the regulations. The Charter serves as work guideline and
procedure for ROC members. It details matters related to the composition, structure and requirement membership, term
of office, duties and responsibilities, authorities, working mechanism, meetings, and reporting of the members of
the ROC.
ROC is responsible directly to the BoC, and consists of 3 members, 1 of whom serves as Committee Chairperson
(Independent Commissioner) and 2 members who are independent parties. Members of the ROC who are Independent
Parties must conduct their duties, responsibilities, and authority with integrity, independence, and competence,
and maintain their reputation.
ROC’s current composition is based on the BoD Decree No. 040/SK-Dir/V/2024 dated 30 May 2024, as follows:
Name Position in Bank Position in Committee Term of Office
Djoko Sarwono Independent Commissioner Chairperson 2024–2027
Tjetjep Hasmitha Independent Member Member 2024–2027
Heru Subroto Independent Member Member 2024–2027
Profiles of Risk Oversight Committee Members
DJOKO SARWONO – CHAIRPERSON
His profile is presented in the Board of Commissioners Profiles section in this Annual Report, on page 49.
TJETJEP HASMITHA – MEMBER
Indonesian citizen, 68 years old. Experienced for more than 30 years at Bank Indonesia (1981–2012), with last position as
Deputy Director/Head of Payroll and Emoluments Division. Was a member of the BLBI Settlement Team (1999–2002).
Has held various positions such as Head of Internal Supervision & Quality Assurance Bureau at the Indonesian Banking
Development Institute (LPPI) (2012–2015), Supervisor at Karya Usaha Mandiri Cooperative (2013–2018), and LPPI
Employee Cooperative (2012–2015). Obtained a Bachelor of Economics degree majoring in Management from Pancasila
University, Jakarta (1984) and a Masters in Management from the same university (1996).
HERU SUBROTO – MEMBER
His profile is presented in the Profiles of Audit Committee Members section in this Annual Report, on page 98.
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Duties and Responsibilities
ROC’s duties and responsibilities are laid out in detail in the ROC Charter. In general, ROC is responsible for supporting
the BoC in the following tasks, including but not limited to, overseeing country risk and transfer risk, reviewing the Bank’s
risk management strategy as well as the Risk Appetite and Portfolio Strategy recommended by the Risk Management
Committee, assessing and comparing the portfolio risk profile with the Risk Appetite, recommending the risk framework
and risk policies as well as the control structure in line with the Bank’s strategy, and reviewing and recommending
the principal risks and the Bank’s risk taxonomy identified as part of the Enterprise Risk Management policy and risk
management framework.
Independence
All members of the ROC meet all independence criteria and are able to perform their duties independently, uphold
the Bank’s interests and are not influenced by any parties. This is evidenced by the membership composition that consists
of 1 Chairperson who is an Independent Commissioner, and 2 independent parties.
Financial or Familial Relations of ROC Members
Family Relationship with Financial Relationship with
Other Other
Controlling Controlling
Name Committee BoC BoD Committee BoC BoD
Shareholder Shareholder
Members Members
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Djoko
Sarwono
Tjetjep
Hasmitha
Heru Subroto
2024 Duties
The ROC performed its roles and responsibilities that included the monitoring activities and providing recommendations.
The ROC reports its activities and recommendations to the BoC on a regular basis.
Meetings
In 2024, ROC held 12 meetings, with the attendance list as follows:
Name Physical Attendance Video Conference Percentage of Attendance
Djoko Sarwono 12 - 100%
Tjetjep Hasmitha 12 - 100%
Heru Subroto 12 - 100%
In 2024, the meetings of the Risk Oversight Committee discussed:
No Date Agenda
1. Risk Appetite Statement Q3 2023 vs. Q4 2023
1 23 January 2024
2. Risk Profile Q4 2023
1. Risk Appetite Statement January 2024
2 27 February 2024
2. Risk Profile January 2024
1. Risk Appetite Statement February 2024
3 26 March 2024
2. Risk Profile February 2024
1. Risk Appetite Statement Q1 2024
4 30 April 2024
2. Risk Profile Q1 2024
1. Risk Appetite Statement April 2024
5 21 May 2024
2. Key Risk Indicators April 2024
1. Risk Appetite Statement May 2024
6 25 June 2024
2. Key Risk Indicators May 2024
PT Bank QNB Indonesia Tbk Annual Report 2024 — 103
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Board of Commissioners
Committees (continued)
No Date Agenda
1. Risk Appetite Statement Q1 2024 vs. Q2 2024
7 30 July 2024 2. Risk Profile Q2 2024
3. Key Risk Indicators Q2 2024
1. Risk Appetite Statement July 2024
8 27 August 2024
2. Key Risk Indicators July 2024
1. Risk Appetite Statement August 2024
9 24 September 2024
2. Key Risk Indicators August 2024
1. Risk Appetite Statement Q3 2024
10 5 November 2024 2. Risk Profile Q3 2024
3. Key Risk Indicators Q3 2024
1. Risk Appetite Statement October 2024
11 25 November 2024
2. Key Risk Indicators October 2024
1. Risk Appetite Statement November 2024
12 17 December 2024
2. Key Risk Indicators November 2024
Competence Development
To enhance the committee’s relevant competences, committee members are encouraged to participate in various
training and development programmes. In 2024, all members of the ROC Committee attended the Alignment and
Training of Risk Management Certification, conducted externally.
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Corporate Governance (GCG)
Board of Directors Committees
Asset & Liability Committee
Legal Basis of Establishment
The Asset & Liability Committee (ALCO) is governed under the latest amendment to the BoD Decree
No. 061/SK-DIR/XII/2023 dated 11 December 2023. ALCO is responsible for assisting BOD in managing assets and
liabilities in integrated manner, establishing balance sheet structure and capital, providing recommendation to the BoD to
determine policies established in ALCO meetings, and ensuring the implementation of GCG principles in the bank’s
business activities.
Meeting
ALCO conducted 12 meetings in 2024.
Composition
ALCO consists of members whose functions are relevant to the Bank’s asset and liabilities. The table below lists
the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Chief Risk Officer
Secretary and Member Finance Director
Member Corporate & Institutional Banking Director
Member Chief Credit Officer
Member Head of Retail Banking
Duties and Responsibilities
ALCO is primarily tasked to review and advise on strategies, policies, and procedures relating to assets and liabilities
management to the BoD, monitor and review performance of all treasury activities as well as interest rate risk, liquidity risk,
and foreign exchange risk management, review new treasury products, review the latest developments in currency and
interest rate fluctuations, ensure compliance with treasury limits and ratios, monitor developments of interest and foreign
exchange rates in the national and global markets, oversee and determine the most appropriate fund transfer pricing policy
given prevailing market situations.
2024 Duties
Through its meetings in 2024, ALCO conducted the duties as per its remit.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 105
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Board of Directors Committees (continued)
Credit Committee
Legal Basis of Establishment
The Credit Committee is governed under the latest amendment to the BoD Decree No. 078/SK-DIR/X/2024 dated
30 October 2024. The Credit Committee is responsible for assisting the BoD in formulating credit policy and making
decisions related to credit proposals within their limits of authority.
Meeting
The Credit Committee conducted 36 meetings in 2024.
Composition
The Credit Committee consists of members whose functions are relevant to the Bank’s lending activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Voting Member Nick Groene President Director
Voting Member Dennis Tanu Utomo Head of Corporate Banking
Voting Member Novia Valencia Wibowo Head of Credit Analyst
Voting Member Firdaus Effendy Chief Credit Officer
Voting Member Alfiana Gunawan Act. Head of Credit Reviewer
Non-Voting Member Haryuninglistia Setiantini Credit Risk Officer
Credit Committee Secretary Alfiana Gunawan Act. Head of Credit Reviewer
Duties and Responsibilities
The Credit Committee is primarily tasked to approve or reject credit proposals within their limits of authority or type of credit
set by the BoD and review those exceeding the set limits, coordinate with the Assets and Liabilities Committee regarding
credit funding, coordinate with the Credit Policy Committee to develop credit policy and supervise its implementation, as
well as review and approve the introduction of new credit products upon request from the New Product and Activity
Committee related to credit products.
2024 Duties
Through its meetings in 2024, the Credit Committee conducted the duties as per its remit.
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Credit Remedial Committee
Legal Basis of Establishment
The Credit Remedial Committee is governed under the latest amendment to the BoD Decree No. 082 dated 30 October 2024.
The Credit Remedial Committee is responsible for assisting the BoD in managing credit risk in accordance with the Bank’s
risk appetite and making decisions regarding credit proposals in accordance with authority limits.
Meeting
The Credit Remedial Committee conducted 55 meetings and circular resolutions in lieu of meetings in 2024.
Composition
The Credit Remedial Committee consists of members whose functions are relevant to the Bank’s credit recovery activities.
The table below lists the committee members:
Membership Structure Position in Bank
Voting Member President Director
Voting Member Chief Credit Officer
Voting Member Head of Credit Remedial
Voting Member Act. Head of Credit Reviewer
Non-Voting Member Chief Risk Officer
Duties and Responsibilities
The Credit Remedial Committee is primarily tasked to review and provide recommendations related to credit
restructuring procedures, policies for handling problem loans, and foreclosed assets at the Bank; supervise
the implementation of these procedures; review and approve proposals for credit recovery, problem loans handling, and
foreclosed assets settlement, and ensure their implementation; monitor credit restructuring; and receive periodic reports
from the Credit Remedial work unit regarding the list and status of the Bank’s foreclosed assets.
2024 Duties
Through its meetings in 2024, the Credit Remedial Committee conducted review and approve remedial credit proposals
within established limits, and evaluate the performance of work units responsible for credit proposals and credit reviews.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 107
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Board of Directors Committees (continued)
Early Alert Committee
Legal Basis of Establishment
The Early Alert Committee is governed under the latest amendment to the BoD Decree No. 079/SK-Direksi/X/2024
dated 30 October 2024. The Early Alert Committee is responsible for staying abreast with the updates of debtor
condition should there be an increase in credit risk, and for anticipating early indication for such situation.
Meeting
The Early Alert Committee conducted 12 meetings in 2024.
Composition
The Early Alert Committee consists of members whose functions are relevant to the Bank’s credit risk management activities.
The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member Chief Credit Officer
Alternate Chairman and Member Head of Credit Reviewer
Member Corporate & Institutional Banking Director
Member Chief Risk Officer
Alternate Member Portfolio Management Specialist1
Alternate Member Head of Corporate Banking2
Alternate Member Head of Credit Remedial3
Secretary Credit Reviewer
1. Alternate Member Non Voting
2. Alternate Member Corporate & Institutional Banking Director
3. Alternate Member Head of Credit Reviewer
Duties and Responsibilities
The Early Alert Committee is primarily tasked to conduct tightening supervision, enforce disciplinary actions to relevant
debtors, reduce collectability, conduct restructuring and repackaging actions, transfer to Credit Remedial Team, and
conduct capital reserve actions.
2024 Duties
Through its meetings in 2024, the Early Alert Committee conducted the duties as per its remit.
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Risk Management Committee
Legal Basis of Establishment
The Risk Management Committee is governed under the latest amendment to the BoD Decree No. 062/SK-DIR/XII/2023
dated 14 December 2023. The Risk Management Committee is responsible for risk management monitoring and
oversight.
Meeting
The Risk Management Committee conducted 4 meetings in 2024.
Composition
The Risk Management Committee consists of members whose functions are relevant to the Bank’s risk management expertise.
The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member Chief Risk Officer
Alternate Chairman and Member President Director
Member Compliance Director
Member Finance Director
Member Chief Credit Officer
Member Head of Retail Banking
Member Act. Head of Operation and Technology
Secretary and Non-Voting Member Market, Liquidity & Enterprise Risk Function
Duties and Responsibilities
The Risk Management Committee is primarily tasked to monitor and manage the risks of the Bank in an efficient and effective
manner and support the implementation of the Bank’s strategy.
2024 Duties
Through its meetings in 2024, the Risk Management Committee conducted the duties as per its remit.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 109
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Board of Directors Committees (continued)
Purchasing Committee
Legal Basis of Establishment
The Purchasing Committee is governed under the latest amendment to the BoD Decree No. 070/SK-DIR/IX/2024 dated
2 October 2024. The Purchasing Committee is responsible for vendor selections, purchase approvals, compliance, risk
assessments, budget reviews, decision making and escalation to the President Commissioner as per financial authorities’
threshold.
Meeting
The Purchasing Committee conducted 4 meetings in 2024.
Composition
The Purchasing Committee consists of members whose functions are relevant to the Bank’s purchasing activities.
The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member Finance Director
Alternate Chairman and Member Chief Risk Officer
Member Head of Strategy Execution
Member Financial Reporting & Cost Control Head
Secretary and Member Head of General Services
Duties and Responsibilities
The Purchasing Committee is primarily tasked to review and approve vendors based on pre-set criteria, approve
significant purchases as per financial authority matrix, ensure that all procurement activities comply with the Bank’s
policies and relevant regulations, evaluate the risks involved in procurement processes and mitigate any identified risks,
and align procurement activities with approved budgets and financial plans.
2024 Duties
Through its meetings in 2024, the Purchasing Committee conducted the duties as per its remit.
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Corporate Governance (GCG)
New Products and Activities Committee
Legal Basis of Establishment
The New Products and Activities Committee is governed under the latest amendment to the BoD Decree
No. 034/SK-Dir/VI/2023 dated 12 June 2023. The New Products and Activities Committee is responsible for providing
recommendations to the BoD regarding development of new products and services as well as evaluation and enhancement
of existing products, services and activities of the Bank.
Meeting
The New Products and Activities Committee conducted 5 meetings in 2024.
Composition
The New Products and Activities Committee consists of members whose functions are relevant to the Bank’s new products
and activities. The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Chief Risk Officer
Member Compliance Director
Member Finance Director
Member Head of Retail Banking
Member Act. Head of Operation and Technology
Secretary and Member Head of Operational Risk
Duties and Responsibilities
The New Products and Activities Committee is primarily tasked to supervise the development of new products, services,
and activities and their implementation in line with the Bank’s strategy and business plan, evaluate and approve them, and
evaluate their benefits and risks for the Bank.
2024 Duties
Through its meetings in 2024, the New Products and Activities Committee conducted the duties as per its remit.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 111
Page 112
Board of Directors Committees (continued)
IT Steering Committee
Legal Basis of Establishment
The IT Steering Committee was established under the latest amendment to previous BoD Decree
No. 053/SK-DIR/X/2023 dated 19 October 2023. The IT Steering Committee is responsible for assisting the BoD by
providing directives and recommendations on information technology (IT) strategies, development, and implementation.
Meeting
The IT Steering Committee conducted 4 meetings in 2024.
Composition
The IT Steering Committee consists of members whose functions are relevant to the Bank’s IT-related activities.
The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Finance Director
Secretary and Member Head of IT
Member Treasury & Financial Institution Director*
Member Chief Risk Officer
Member Head of Retail Banking
Permanent Invitee Chief Auditor
Permanent Invitee Head of IT Security & Risk Management
Permanent Invitee IT Infrastructure Services Head
Permanent Invitee Project Delivery Head
Permanent Invitee Act. IT Dev. & User Services Head
Permanent Invitee IT Strategy & Governance Head
*Officially appointed as President Director based on AGMS 4 December 2024.
Duties and Responsibilities
The IT Steering Committee is primarily tasked to establish strategic framework for managing IT resources, monitor IT
performance and improvements, ensure consistency of IT implementation with the Bank’s strategic objective and the IT
plan, and establish IT budget’s priorities for allocation.
2024 Duties
Through its meetings in 2024, the IT Steering Committee evaluated the Bank’s IT systems, reviewed and made decisions
regarding proposed IT projects while also determined its priorities to ensure that information technology plan is consistent/
in line with the Bank’s strategic objective. The IT Steering Committee also discussed various IT issues including audits,
human resources, and evaluation of technology services providers.
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Human Resources Committee
Legal Basis of Establishment
The Human Resources Committee is governed under the latest amendment to the BoD Decree No. 013/SK-DIR/IV/2022
dated 7 April 2022. The Human Resources Committee is responsible for monitoring and providing human resources
support for the implementation of the business strategy.
Meeting
The Human Resources Committee conducted 5 meetings in 2024.
Composition
The Human Resources Committee consists of members whose functions are relevant to the Bank’s human resources
management activities. The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Head of Human Resources
Member Compliance Director
Member Finance Director
Member Corporate & Institutional Banking Director
Member Chief Risk Officer
Member Chief Credit Officer
Member Head of Retail Banking
Secretary/Non-Member HRBP Head
Duties and Responsibilities
The Human Resources Committee is primarily tasked to ratify the HR strategic plan, ensure the alignment between
HR projects and the HR strategic plan and each project’s planning, ratify HR training and development programmes in
line with the Bank’s needs, minimise the potential of HR-related risk, oversee the HR performance assessment and
improvement, as well as settle various HR-related issues and grievances.
2024 Duties
Through its meetings in 2024, the Human Resources Committee conducted the duties as per its remit.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 113
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Board of Directors Committees (continued)
Fraud Oversight Committee
Legal Basis of Establishment
The Fraud Oversight Committee is governed under the latest amendment to the BoD Decree No. 060/SK-DIR/XI/2023
dated 9 November 2023. The Fraud Oversight Committee is responsible for implementing fraud and anti-bribery &
corruption risk management programmes.
Meeting
The Fraud Oversight Committee conducted 4 meetings in 2024.
Composition
The Fraud Oversight Committee consists of members whose functions are relevant to the Bank’s monitoring of fraud and
anti-bribery & corruption risk. The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Compliance Director
Member Head of Human Resources
Member Chief of Risk Officer
Secretary and Member Head of Financial Crime Compliance
Vice President Fraud Investigations and Monitoring
Observer
Vice President Anti-Fraud Assurance & Strategy
Duties and Responsibilities
The Fraud Oversight Committee is primarily tasked to supervise and guide the fraud risk and anti-bribery & corruption
management programmes, including supervision on the whistleblowing system.
2024 Duties
Through its meetings in 2024, the Fraud Oversight Committee conducted the duties as per its remit.
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Credit Policy Committee
Legal Basis of Establishment
The Credit Policy Committee is governed under the latest amendment to the BoD Decree No. 024/SK-Dir/III/2024 dated
20 March 2024.
Meeting
The Credit Policy Committee conducted 1 meeting in 2024.
Composition
The Credit Policy Committee consists of members whose functions are relevant to the Bank’s credit policy formulation
activities. The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Chief Credit Officer (CCO)
Secretary and Member Head of Credit Policies & Governance
Member Corporate & Institutional Banking Director
Member Chief Risk Officer
Member Head of Retail Banking
Non Voting Member Chief Auditor
Duties and Responsibilities
The Credit Policy Committee is primarily tasked to advise the BoD in formulating the credit policy and supervising its
implementation, as well as to monitor the development of credit portfolio, implementation of credit approval, Legal Lending
Limits of the Bank, and compliance with laws and regulations relating to credit.
2024 Duties
Through its meetings in 2024, the Credit Policy Committee conducted the duties as per its remit.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 115
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Board of Directors Committees (continued)
Operational Risk Committee
Legal Basis of Establishment
The Operational Risk Committee is governed under the latest amendment to the BoD Decree No. 036/SK-DIR/VII/2023
dated 4 July 2023. The Operational Risk Committee is responsible for supporting the supervision and monitoring of
the implementation of operational risk management in the Bank.
Meeting
The Operational Risk Committee conducted 4 meetings in 2024.
Composition
The Operational Risk Committee consists of members whose functions are relevant to the Bank’s operational risks.
The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member Chief Risk Officer
Alternate Chairman and Member President Director
Member Compliance Director
Member Finance Director
Member Chief Credit Officer
Member Head of Retail Banking
Member Act. Head of Operation and Technology
Member Head of Human Resources
Secretary and Member Head of Operational Risk
Duties and Responsibilities
The Operational Risk Committee is primarily tasked to propose operational risk strategies, framework, policies, procedures,
methodologies, tools, and their changes, review the Bank’s operational risk profile and exposure and ensure their adequacy,
approve corrective action plans to improve any control weaknesses and risks, ensure that operational risk control and
monitoring processes are consistent with internal procedures, regulations, and best practices, discuss and deliberate on
operational risk event mitigation, as well as other related issues.
2024 Duties
Through its meetings in 2024, the Operational Risk Committee conducted the duties as per its remit.
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AML CFT CPF Committee
Legal Basis of Establishment
The AML CFT CPF Committee is governed under the latest amendment to the BoD Decree No. 025/SK-DIR/III/2024
dated 27 March 2024. The AML CFT CPF Committee is responsible for supervising the implementation of AML-CFT-CPF
and Sanctions Programmes.
Meeting
The AML CFT CPF Committee conducted 4 meetings in 2024.
Composition
The AML CFT CPF Committee consists of members whose functions are relevant to the Bank’s AML CFT CPF and Sanctions
Programmes. The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Compliance Director
Member Chief Risk Officer
Member Corporate & Institutional Banking Director
Member Treasury & Financial Institutions Director
Member Finance Director
Member Head of Retail Banking
Member Head of Human Resources
Member Head of Operations and Technology
Secretary and Member Head of FCC/AML Head
Duties and Responsibilities
The AML CFT CPF Committee is primarily tasked to supervise AML CFT CPF and Sanctions Programmes’ implementation
(including CDD process and Sanctions, control weakness, and other risks of AML CFT CPF), in compliance with the Bank
and QNB Group’s standard, as well as applicable AML CFT CPF laws and regulations to ensure appropriate action is taken
in response to material events, financial crime risk issues or themes that come to AML CFT CPF Committee’s attention.
2024 Duties
Through its meetings in 2024, the AML CFT CPF Committee conducted the duties as per its remit.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 117
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Board of Directors Committees (continued)
UCan Product Committee
Legal Basis of Establishment
The UCan Product Committee is governed under the latest amendment to the BoD Decree No. 047 dated
21 December 2022. The UCan Product Committee is responsible for providing leadership, direction, oversight across
the planning and execution of products, programmes, services, and activities of UCan digital loan to align with the vision
and strategic direction of the Bank, while ensuring the implementation of good corporate governance principles in every
business activities of the Bank at all levels of the organisation.
Meeting
The UCan Product Committee conducted 5 meetings in 2024.
Composition
The UCan Product Committee consists of members whose functions are relevant to the Bank’s activities related to UCan
initiatives. The table below lists the committee members:
Membership Structure Position in Bank
Chairman and Member President Director
Alternate Chairman and Member Head of Retail Banking
Member Finance Director
Member Treasury & Financial Institution Director*
Member Chief Risk Officer
Member Head of Strategy Execution
Member Head of Operational Risk
Member Head of Budgeting, Planning, and MIS
Member Head of Information Technology
Member Head of Credit Remedial
Secretary and Member Head of Retail Product Management
Permanent Invitee Compliance Director
Permanent Invitee Chief Auditor
Permanent Invitee Head of Regulatory Compliance
Permanent Invitee Head of Operations
Permanent Invitee Retail Loan Collection Head
Non-Permanent Invitee Head of Legal
Non-Permanent Invitee Head of E-Channels
Non-Permanent Invitee Head of IT Security & Risk Management
*Officially appointed as President Director based on AGMS 4 December 2024.
Duties and Responsibilities
The UCan Product Committee is primarily tasked to ensure good corporate governance towards the process of products,
programmes, services, as well as activities development and aligning them with the Bank’s vision, mission, and business
plan. UCan Product Committee is also responsible to supervise, evaluate, approve, and ensure procedure availability related
to implementation of product, programmes, services, and activities. Lastly, UCan Product Committee evaluates the benefits
and risk to the Bank on the products, programmes, services and activities of UCan.
2024 Duties
Through its meetings in 2024, the UCan Product Committee conducted the duties as per its remit.
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Governance, Risk and Compliance (GRC) Committee
Legal Basis of Establishment
The GRC Committee is governed under the latest amendment to the BoD Decree No. 047/SK-DIR/VIII/2023 dated
21 August 2023. The GRC Committee is responsible for reviewing the implementation of risk management, good corporate
governance, and compliance.
Meeting
The GRC Committee conducted 6 meetings in 2024.
Composition
The GRC Committee consists of members whose functions are relevant to the Bank’s responsibilities in implementing
good corporate governance (GCG) principles in every business activity in the Bank at every organisation level. The table
below lists the committee members:
Membership Structure Position in Bank
Chairman Compliance Director
Vice Chairman Chief Risk Officer
Secretary and Member Head of Regulatory Compliance
Alternate Secretary and Member Compliance Advisory Head
Member Chief Auditor
Member Head of Financial Crime Compliance
Member Head of Corporate Secretary
Member Head of Operation Risk
Duties and Responsibilities
The GRC Committee is primarily tasked to disseminate subjects related to GRC to all employees of the Bank,
request the updating and enhancement of policies, regulations, systems, and procedures in the Bank so that they comply
with the provisions of the OJK and the laws and regulations, as well as determine the divisions/work units affected by new
regulations and/or changes thereof, including in terms of the obligation to submit reports and update the policies,
regulations, systems, and procedures in the Bank.
2024 Duties
Through its meetings in 2024, the GRC Committee conducted the duties as per Committee Responsibility.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 119
Page 120
Corporate Secretary
Legal Basis
The Corporate Secretary is directly responsible to the BoD and is under the supervision of the Compliance Director. The holder
of this position is appointed and dismissed based on BoD Decrees. The legal reference for the Corporate Secretary’s
appointment is the BoD Decree No. 005/SK-HMSD-HRBP/V/2018 dated 11 May 2018.
Profile
The Corporate Secretary position is currently held by Indah Mathilda. She is domiciled in Jakarta. The complete profile is
provided in the Executive Management Profiles section, on page 54.
Implementation of Duties in 2024
The Corporate Secretary plays a special role in assisting the BoD and the BoC in:
• Maintaining communication by preserving open and excellent line of communication between the Bank and capital
market regulators, authorities, investors, and the public through the submission and dissemination of various corporate
reports, liaising between the BoD, the BoC, and the shareholders, and responding to stakeholders’ inquiries; and
• Implementing corporate governance of the Bank by submitting and publishing information disclosure, helping organise
the BoD and BoC meetings, the GMS, and corporate actions.
In 2024, the Corporate Secretary discharged her duties in providing and submitting reports/information in a timely,
accurate, and transparent manner, preparing and holding the BoC and BoD meetings in line with the Bank’s regulations and
needs, as well as organising the EGMS and the AGMS.
Corporate Secretary’s Competence Enhancement Programmes in 2024
Date Training & Seminar Type Organiser
29 February 2024 Cyber Awareness 2024 E-learning Internal
1 March 2024 Risk Management Level 5 Certification Maintenance Program Online External
28 April 2024 Risk Awareness 2024 E-learning Internal
18 September 2024 Anti-Fraud Learning Forum 2024: Cyber Crime Talk Show Workshop External
26 September 2024 Risk Awareness Training Offline Internal
8 October 2024 Internal Audit 2024 E-learning Internal
8 October 2024 Anti-Money Laundering 2024 E-learning Internal
16 October 2024 Sanction Awareness 2024 E-learning Internal
Level I Basic Education Corporate Secretary Profession Standard
13–14 November 2024 Offline External
Workshop Training
26 November 2024 Anti-Fraud Management & Investigation 2024 E-learning Internal
6 December 2024 Personal Data Protection 2024 E-learning Internal
17 December 2024 QNB Sustainable Finance Online Course 2024 E-learning Internal
18 December 2024 Risk Management Level 5 Certification & Recertification Examination Offline External
120 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Internal Audit
The Internal Audit Division provides independent,
objective assurance, consulting and advisory services to add value
and improve the Bank’s operations. The division accomplishes
its role by bringing a systematic and disciplined approach to
evaluate and improve the effectiveness of the organisation’s risk
management, control, and governance processes.
Internal Audit Division is established to examine that includes the reporting of internal audit results on
the Bank’s operations in all lines of business, supporting the adequacy and effectiveness of the governance
units and branches are conducted according to framework, internal control system and risk management
the highest standards; to provide independent, objective process of the Bank.
assurance and consulting activity designed to add value Audit reports are submitted to the BoC, Audit Committee,
and improve the Bank’s operations; and to advise the Bank President Director, and Compliance Director.
on best practices. Internal Audit can submit reports directly to the BoC if
The Internal Audit Division acts professionally and ethically communication with the President Director is deemed
in executing its role, by complying with the mandatory inappropriate. Chief Auditor is appointed and dismissed
elements of the regulatory requirements, Institute of by the President Director after obtaining approval from
Internal Auditor’s International Professional Practices the BoC by considering the Audit Committee
Framework and the PT Bank QNB Indonesia Tbk’s policies recommendations and reported to OJK.
and procedures and adopting standard guidelines and The mission of Internal Audit is to enhance and protect
best practices issued by professional bodies such as organisational value by providing risk-based and
the Basel Committee, IIA, ISACA, COSO, etc. objective assurance, advice, and insight.
The Internal Audit Division possesses an Internal Audit
Charter, which have been enhanced to align with Structure & Position
OJK regulations and the Basel Committee on Banking As of end of 2024, the Internal Audit Division had
Supervision’s recommended standards to provide 16 employees. All members are experienced professionals
adequate oversight of the Bank’s functions and who are independent and who fulfill all the requirements
approved by the BoC in the form of Bank Circular as internal auditors. The certifications held by these
No. 1/04/007.02/XI/2023 dated 8 November 2023. employees include Risk Management Certification (up to
The Internal Audit Division is headed by the Chief Auditor, Level 7), Certified Information Systems Auditor, Certified
who reports directly to the President Director or the BoC Information Security Manager, Certified Ethical Hacker,
through the Audit Committee. This responsibility and Qualified Internal Auditor.
Internal Audit Organisational Structure
President Director (CEO)
Audit Committee
Nick Groene
Chief Auditor
Romy Yulianto Santoso
Governance, Treasury and
Retail, Private Banking and Corporate Banking & Follow Up, Methodology
Support Functions IT & IS Audit Head
Operations Audit Head Credit Audit Head & QA Head
Audit Head Lius Pritantyo
R. Andy Yusuf Rianto Ko Sutan
Karina
Governance, Treasury and
Corporate Banking &
Retail, Private Banking and Support Functions IT & IS Auditor
Credit Auditor
Operations Auditor Auditor Arifin Tambunan
Sri Handayani
Rini Pratiwindi David Handaya Lily
Ellieser Verdian
Moech. Harianto Paimbangon Indrajaya
Ni Nyoman Suryani
Riansa Setya Putra
PT Bank QNB Indonesia Tbk Annual Report 2024 — 121
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Internal Audit (continued)
Chief Auditor Profile, Qualifications & exposures and control issues, and monitoring follow-up
Competence Development improvements to significant findings.
7. Develop Key Performance Indicators (KPIs) to ensure
The Chief Auditor position is held by Mr. Romy Yulianto
the continuous improvement of the Internal Audit.
Santoso, an Indonesian citizen, 46 years old.
8. Establishment of Internal Audit policies and procedures
His profile is presented in the Executive Management
as a guideline of the Internal Audit activities.
Profiles section in this Annual Report, page 53.
9. Permanent attendance in the Audit Committee
He was appointed as the Chief Auditor on meetings and provide advice and support whenever
1 July 2020 pursuant to the BoD Decree required.
No. 510/SK-HMSD-ES/VII/2020. 10. Internal Audit can use the services of external parties
He holds a bachelor’s degree in Accounting from in carrying out internal audits which require special
Bina Nusantara University, Jakarta (2001). He is active as expertise and temporary can be excluded for:
a member of Bank Internal Audit Association (IAIB). a. Use of external services related to information
His previous positions include Head of Internal Audit at technology.
Bank KEB Hana (2019), Head of Retail, Branch & b. Use of external party services for other matters
Network Audit at Bank Maybank Indonesia (2015–2019), based on approval from the OJK.
Head of Consumer Banking Quality Assurance
Use of external services for internal audit activities
at Bank Danamon Indonesia (2012–2015), Head of Audit
must pay attention to:
Planning, Development & Quality Assurance at Bank
OCBC NISP (2010–2012), as well as various positions at a. Transfer of knowledge from external parties to
internal audit Bank UOB Indonesia (2001–2010). internal audit.
b. Use of external party services does not affect
He earned the Indonesia Internal Audit Practitioners
the independence and objectivity of the internal
(IIAP) from IIA Indonesia in 2023 and participated in
audit function.
audit-related competence development programmes,
c. External parties comply with the Internal Audit
including Certified Internal Auditor (CIA) Preparation,
Charter.
Understanding COSO 2013 Framework by IIA Indonesia,
d. External parties must comply with the Bank’s
Level IV Risk Management Certification from Lembaga
audit methodology, processes and
Sertifikasi Profesi Perbankan (LSPP), and Executive
documentation, starting from the preparation
Development Programme by Future Leader International.
stage to audit reporting.
Chief Auditor Responsibilities and e. External party is not allowed to be a team leader,
provide consultancy services on activities that
Accountability
contain a conflict of interest, and must comply
The Chief Auditor has the responsibility to: with assignment restrictions and the cooling-off
1. Ensure the implementation of Internal Audit functions period (maximum of 3 consecutive periods and
in accordance with the regulatory requirements, with a cooling-off period of at least 1 period
Internal Audit Professional Standards and before the Bank can use the same external
the Internal Audit Code of Ethics; service provider).
2. Responsible for acquiring human resources with f. The process of selecting external party services
appropriate qualifications and skills to ensure that will be carried out independently, involving related
Internal Audit possesses the required competence to parties in accordance with Bank regulations.
examine all areas in which the Bank operates. g. Selected external parties are required to sign
Moreover, Internal Audit shall promote continuous a confidentiality agreement for bank data and
professional development, to make sure that skills and information.
knowledge are maintained to a high standard, and h. The use of external party services for a certain
supports globally-recognized professional period must be reported to the OJK.
certifications and qualifications so that Internal Audit
Internal Audit Qualification & Certification
team members possess the skills and other
competencies to perform their responsibilities; Internal auditors in the Internal Audit Division shall meet
3. Compile and review the internal audit charter at least the following requirements:
once every 3 (three) years; 1. Have integrity and professional conduct,
4. Prepare an annual internal audit plan with budget independent, honest and objective in performing
allocation for the implementation of internal audit the duties.
functions to be approved by President Director and 2. Have the knowledge and experience of the technical
BoC in consideration to Audit Committee’s audit, knowledge of management principles,
recommendation and ensure the implementation of processes and activities of the Auditee and other
the approved internal audit plan; disciplines relevant to the field of assignment.
5. Report significant findings to the BoD to take 3. Have knowledge of the laws and regulations in
corrective actions and monitor corrective actions for the banking and capital markets and other related
significant findings; regulations.
6. Periodic reporting to the President Director and BoC 4. Have the ability to interact and communicate both
with a copy to the Audit Committee and director in verbally and in writing effectively.
charge of the compliance function on significant risk
122 — PT Bank QNB Indonesia Tbk Annual Report 2024
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5. Comply with the Code of Ethics for Internal Audit. Management Division, IT and Information
6. Adhere to professional standard released by Institute Security Division, and other functions to ensure
of Internal Auditors (IIA). that risks are appropriately identified and
7. Maintain confidentiality of information and / or data managed.
of the company, related to performing the duties and e. Reporting significant risk exposures and control
responsibilities of the Internal Audit unless required issues, including fraud risks, governance issues,
by legislation or stipulation of the court. and other matters needed or requested by
8. Understand the principles of Good Corporate the President Director and the BoC through
Governance and Risk Management. the Audit Committee.
9. Improve the knowledge, skills and professionalism f. Evaluating specific operations at the request of
abilities continuously. the President Director and the BoC through
10. Maintain Independence (not performing other tasks, the Audit Committee or regulators, as appropriate.
functions or doing operations activities) at the Bank, 3. Provide recommendations for improvement related
except the Internal Audit operations assigned from to the activities reviewed at all levels of Management.
time to time. 4. Prepare the audit report and submit it to
To improve the competence of auditors and objectivity of the President Director and the BoC through the Audit
the audit results, the Internal Audit Division employees Committee with a copy to the Compliance Director.
participate in various training programmes, both internal 5. Assisting the President Director and the BoC in
and external, seminars, and workshops on an ongoing preparing the reporting to OJK regarding:
basis. Moreover, auditors are also undergoing a. The implementation and summary of audit
professional certifications, such as CISA certification results including strictly confidential information
and CIA preparation/exam. Competence enhancement of the audit results.
programmes held in 2024 included mandatory training b. Findings which may compromise the going
on risk management, anti-fraud, AML, and cybersecurity, concern of the Bank.
as well as technical training on report writing, c. The external review report outlining
presentation, and global internal audit standards. the performance of audit work and its
At present, the Internal Audit Division is supported by compliance against implementation standard of
experienced and competent auditors with expertise in bank internal audit function as well as corrective
a range of fields, including banking operations, governance, actions being performed. The external review is
treasury, and support functions, as well as information conducted at least once every 3 years.
technology and information security. 6. Report immediately any audit findings that could
Duties & Responsibilities disrupt the Bank’s operations to the President
Director and the BoC through Audit Committee.
The Internal Audit Division executes its duties and 7. Monitor audit findings follow-up and report
responsibilities as stipulated in detail in the Internal Audit periodically to the President Director and the BoC
Charter. In general, the Internal Audit Division must through Audit Committee.
conduct the following: 8. Exercise due professional care in the discharge of its
1. Assisting President Director and the BoC through responsibilities and must ensure that
the Audit Committee in preparing and implementing the confidentiality of all records and information
the audit plan, as well as monitoring of audit results. accessed in the course of its work is maintained/
protected.
2. Identify and report on issues, deficiencies or
9. In cases where Internal Audit is requested to undertake
weaknesses in Bank's systems and processes
reviews involving incidents of major control failure,
for controlling its activities and managing risks,
significant financial losses or fraud, such reviews shall
through risk-focused examination and assessment of
focus on the identification of control gaps,
specific samples of systems, processes, and controls
process weaknesses and areas to strengthen internal
covering:
controls. Concerned divisions, shall be primarily
a. The adequacy and reliability of systems (including responsible for conducting detailed investigations
the relevant technology) and procedures. including the determination of employee
b. Compliance with corporate objectives, strategies accountabilities and necessary legal action and
and control guidelines issued by management; regulatory reporting.
as well as with laws and regulation, Otoritas Jasa
Keuangan (OJK), and other regulatory bodies as 2024 Activities
may be applicable to the business of the Bank. In 2024, the Internal Audit Division carried out
c. Evaluating the design and effectiveness of 19 regulatory and regular audits across the Bank’s offices.
the organisation's risk management, control and These audits were conducted based on the Risk-Based
governance processes. Audit approach, using appropriate techniques for
d. Performing consulting and advisory services document review, interviews, financial analysis and
related to governance, risk management and comparison, confirmation, and data processing. Value-
control as deemed appropriate by the Chief adding audit recommendations, to improve the Bank’s
Auditor and Audit Committee, including ongoing Governance, Risk Management and Internal Control
collaboration with Compliance Division, Risk environment, were given after every audit assignment.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 123
Page 124
Internal Audit (continued) The Internal Audit Division met 12 times with the Audit Committee in 2024. The monthly meetings with Audit Committee were to update the AC members on emerging issues raised by Internal Audit/External Audit or OJK during the year, related to governance, risk management and internal controls environment in the Bank’s as well as other advisory tasks undertaken by Internal Audit. Audit Findings in 2024 Audit Total Findings Completed (%) In Progress (%) Internal (2023) 191 98% 2% Internal (2024) 213 68% 32% External (2024) 92 98% 2% Most of the significant findings by the Internal Audit in 2024 had been resolved satisfactorily by the end of the reporting period. Quality Assurance and Improvement Programme The Internal Audit maintains a quality assurance and improvement programme that covers all aspects of the internal audit activity to increase the effectiveness and efficiency of the internal audit activity and identifies opportunities for improvement. As required by OJK Regulations No. 1/POJK.03/2019 and No. 11/POJK.03/2022 and OJK Circular No. 21/SEOJK.03/2017, in 2023, the Internal Audit has been reviewed in August 2023 by the Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners, with the result “Generally Conforms”. Further review will be carried out in 2026. 2025 Strategy Going forward, the Internal Audit Division will continue to be a strategic partner for the Bank, by providing reasonable and objective assurance as well as advisory and consulting services to all the stakeholders. The internal audit planned activities will continue to be aligned with the key strategic objectives of the Bank as well as evolving regulatory requirements. Internal Control System The bank has established an effective internal control system that complies with the prevailing laws and regulations in order to achieve safe and sound banking activities in order to comply with the provisions of OJK Circular No. 35/SEOJK.03/2017 on the Guidelines for Internal Control System Standards for Commercial Banks. The implementation of the internal control system carried out by the Compliance Division was through the attention paid to the annual internal control work plan. Internal Control System Implementation In 2024, the Bank improved the implementation of the Internal Control System with the “Internal Control Testing Framework” methodology as a means to review the effectiveness of the Bank’s internal control design which aims to ensure the Bank’s compliance with statutory provisions including the Bank’s internal provisions, as well as reduce the risk of losses, deviations, and violations of prudential aspects. To support the Internal Control implementation, several matters were carried out as follows: a. Development of Internal Control Repository and Annual Plan to determine key controls of the Bank’s activities. b. Testing on the design and operating effectiveness of Bank’s activities. c. Preparation and submission of reports to the BoD and BoC, with the testing results outlined in the Compliance Director’s Report. d. Follow up and monitoring of the commitment from related work units made as a corrective action for ineffective work results. e. Ongoing risk assessment by identifying and assessing risks, followed by the formulation of a plan in place to manage and mitigate those risks. This continuous process to help Bank adapt to new risks and increase accuracy of control testing. 124 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Compliance Function
QNB Indonesia implements its banking compliance function in a comprehensive and proactive manner, in line with
OJK Regulation No. 46/POJK.03/2017 and other applicable regulations. The Compliance Directorate, under the Compliance
Director’s supervision, is responsible for ensuring compliance across all of the Bank’s operational activities while fostering
compliance as an ingrained part of the organisational culture at all levels. To support the effectiveness of this function,
the Compliance Directorate is overseen by the BoC through a twice-yearly evaluation of the Bank’s compliance function.
Based on this evaluation, the BoC provides strategic recommendations to the BoD to enhance the quality of
the compliance function.
Structure
The organisational structure of the Bank’s compliance function, as stated in BoD Decree No. 04/SK-DIR/I/2024 dated
9 January 2024 on the Organisational Structure of PT Bank QNB Indonesia Tbk, is as follows:
Compliance Director Directors
Secretary to
Compliance Director
Head of Regulatory Head of Financial Crime Head of Corporate
Compliance Compliance Secretary
Compliance Compliance Data Anti Fraud Corporate Corporate Secretary/
Advisory Review Protection Management & AML Head Secretary Secretary Personal
Head Head Specialist Investigation Head Officer Officer Assistant
Compliance Compliance
Anti Fraud Anti Fraud AML
Advisory Review
Investigator Management Officer
Officer Officer
The compliance function is carried out independently by The Head of Corporate Secretary has been held by Indah
all relevant parties, from the Compliance Director to all Mathilda, an Indonesian citizen, since 11 May 2018. She
staffs, without coercion or conflict of interest obtained a Diploma from LPK Tarakanita. She has more
of shareholders, leaders, and management. This is in line than 24 years of banking experience, having served in
with the Regulation and Compliance Policy various positions, including Head of Banking Marcom at
No. 2/07-CMPR/146.02/II/2022. Citibank Indonesia, Head of Marketing for Private Banking,
The Compliance Director’s profile is available in the Board Commercial and Branding and Segment Head for Retail
of Directors Profiles section of this Annual Report. Banking at PT Bank ANZ Indonesia. She is a member of
Indonesia Corporate Secretary Association (ICSA).
Division Heads Profiles COMPLIANCE DIVISION
The Head of Regulatory Compliance Division has been Strategy
held by Muhammad Habib Ubaidillah since 27 April 2023.
He obtained his Bachelor of Law from Islamic University The Compliance Directorate implemented the Compliance
of Indonesia and his Master of Law from Gadjah Mada Strategy Map for 2024, effective up to 2025, with
University, with a concentration on Business Law. Prior to the theme “Compliance Culture Internalisation to Support
joining the Bank, he had worked in various other banks, Sustainable Business and Operation”.
such as PT Bank ICBC Indonesia and PT Bank CTBC Key actions related to this Compliance Strategy Map
Indonesia. He resigned from this position effective from encompass the following fields:
October 2024.
1. Establishing and enhancing a robust reporting and
The Head of Financial Crime Compliance Division, has information system;
been held by Inggrid Ratna Hindiyani since January 2023. 2. Empowering organisational capacity and internal
She obtained her Bachelor of Economics in Accounting processes;
from Padjajaran University. She previously served as 3. Embedding a compliance culture into the work culture
AMLO CTF Head at PT Bank KEB Hana Indonesia, and and core values; and
in the Regional Financial Crime Advisory, Asia Pacific of 4. Ensuring the Bank’s compliance with commitments
HSBC Corp. Ltd. Hong Kong. made to the OJK and other relevant supervisory
authorities.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 125
Page 126
Compliance Function (continued)
The Compliance Strategy Map’s implementation in 2024 g. Disseminate internal and external regulations via
included the following activities: email blast; and
h. Conduct assessments and reviews of policies,
1. Developing a compliance programme to foster
internal regulations, BoD Decrees, and forms.
the Compliance Culture;
2. Implementing an automatic reminder system for 2. Compliance Review Function
submitting reports to regulators; a. Ensure the Bank’s compliance with commitments
3. Supporting the achievement of financial targets with made by the Bank to BI, OJK, and other
prudence; regulators and act as OJK audit liaison officer;
4. Establishing effective collaboration with other work b. Ensure that reporting reminders submitted via
units and strengthening organisational capacity; COMPLY have been sent and received by
5. Enhancing the effectiveness of internal processes to the relevant PIC to avoid potential delays and
create a reliable, resilient, and disciplined work unit; and imposition of sanctions;
6 . Conducting dissemination sessions on the latest c. Prepare and carry out reporting according to
regulations. regulations, for reports that must be made by
Duties and Responsibilities the Compliance Directorate;
d. Coordinate data requests from regulators in
The Compliance Function under the Compliance Director collaboration with various related divisions;
has the following key duties and responsibilities: e. Manage incoming and outgoing correspondence
1. Formulating strategies to encourage with OJK, BI, and LPS;
the implementation of compliance culture; f. Prepare and submit other compliance reports if
2. Proposing compliance policies and principles to be required by Management;
determined by the BOD; g. Act as a bridge between the Bank and regulators
3. Establishing compliance systems and procedures to to build cooperative relationships;
develop the Bank’s internal regulations and guidelines; h. Ensure adequate knowledge in relevant banking
4. Ensuring alignment of the Bank’s policies, conditions, laws/regulations;
systems and procedures, and business activities with i. Strengthen Compliance Culture in all working
the relevant regulations, as well as evaluating their units by using the Compliance Self-Awareness
efficacy, adequacy, and compatibility; Questionnaire (CSAQ) as a compliance testing
5. Identifying, measuring, monitoring, controlling, and implementation that illustrates the effectiveness
minimising the Bank’s compliance risk to be within of the compliance programme; and
the levels stated in OJK regulations; j. Carry out testing on the effectiveness of internal
6. Taking precautionary actions whenever necessary; and control upon the Bank’s activities.
7. Performing other tasks related to the Compliance 3. Personal Data Protection Function
Function.
a. Strengthen the Governance Structure by creating
The two subdivisions of the Compliance Directorate has policies and procedures related to
the following key duties and responsibilities: the Implementation of Personal Data Protection as
1. Compliance Advisory Function guidelines for the Bank.
b. Ensure the implementation of detection and
a. Support compliance programmes that have been
prevention of unauthorised data disclosure, data
prepared in the Compliance Strategy Map to
leakage, and mishandling of data or inappropriate
encourage Compliance Culture;
access.
b. Conduct reviews and ensure compliance
c. Carry out Record of Process Activities (ROPA) and
checklists for Basic Bank Products and Advanced
Data Leakage Prevention (DLP) as a tool to
Bank Products are in accordance with OJK
identify DLP incidents to mitigate malicious intent,
regulations and other regulatory provisions.
negligence, or unintentional disclosure of data that
c. Assist business units to follow up on progress in
is used properly.
licensing new products/activities;
d. Monitor any data protection practices by design
d. Ensure fulfillment of Bank’s commitments to BI,
and default, data security and data subject rights.
OJK, and other regulators and serve as a liaison
e. Identify violations or deficiencies with respect to
between the Bank and the regulators to build
Data Protection standards.
a cooperative relationship, especially those related
f. Ensure to continue to update regulations relating to
to licensing new products/activities;
Data Protection and follow up on their
e. Ensure adequate dissemination of new
implementation and include them in related policies,
regulations through various means, including
procedures and processes.
through coordination meetings, communication
g. Provide guidance and advice regarding Data
and providing recommendations as outlined in
Protection issues to each stakeholder,
GRC (Governance, Risk and Compliance)
if necessary.
meetings, email blasts, or by providing regular
h. Participate in evaluating the implementation of
training to related work units;
GCG principles with related units.
f. Provide recommendations/reviews of Bank
products/activities related to business processes,
credit, operations and office networks;
126 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Achievements 8. BI Board of Governors Regulation No. 21/2024 on
the Second Amendment to BI Board of Governors
Regulation No. 11/2023 on the Implementing Regulation
In 2024, the Bank ensured that of the Macroprudential Liquidity Incentive Policy.
all policies, internal regulations, 9. OJK Regulation No. 5/2024 on Determination of
Supervision Status and Resolution of Issues in
systems, and business Commercial Banks.
10. OJK Regulation No. 12/2024 on the Implementation
activities complied with of Anti-Fraud Strategies for Financial Institutions.
applicable regulatory 11. OJK Regulation No. 15/2024 on the Integrity of Bank
Financial Reporting.
requirements. Amid the trend 12. Deposit Insurance Corporation Regulation No. 2/2024
on the Resolution Plan for Commercial Banks.
in adoption of digitalisation
To mitigate compliance risk in 2024, the Regulatory
and rapid regulatory changes, Compliance Division ensured compliance throughout all
the Bank had to deal with work units in accordance with the provisions and
performed the following:
challenges in ensuring its 1. Ensuring the Bank’s compliance with OJK regulations
adherence to new regulations, and statutory provisions by continuously strengthening
the Compliance Risk Management culture through
strengthening its information enhanced effectiveness in implementing a compliance
culture. This is carried out on an ongoing basis by
system to protect customer organising GRC forums with relevant work units,
data from cyber threats and disseminating new regulations via email blasts through
the Compliance News, and regularly providing
disruptions, and fulfilling compliance-related training to all relevant work units.
2. Conducting reviews of plans for the implementation
reporting obligations in line with of new products and activities, as well as
the latest provisions.” the discontinuation of products, to ensure the Bank’s
compliance with applicable regulations.
3. Reviewing credit provisions, including new credit
The rise in fraud cases, cybercrime, and online gambling issuance, extensions, restructuring, sales of
influenced by macroeconomic conditions also drove foreclosed assets (AYDA), and Loan Cessie
the Bank to implement stricter governance and effective transactions, in the form of a compliance checklist.
risk management. As part of these efforts, the Bank 4. Developing a compliance checklist related to
strengthened its anti-fraud programme, personal data Information Technology, including a checklist for
protection, and the implementation of anti-money agreements with IT service providers and a compliance
laundering (AML), counter-terrorism financing (CTF), and checklist for the placement of Electronic Systems in
proliferation financing of weapons of mass destruction Data Centres and/or Disaster Recovery Centres
(PFWMD) policies. outside Indonesia, as a guide for relevant work units.
The Bank ensures its compliance with new regulations 5. Conducting reviews to ensure that policies, systems,
issued in 2024 in the banking sector, in particular: and procedures issued by the Bank comply with
Bank Indonesia (BI), OJK, and other applicable
1. BI Regulation No. 2/2024 and BI Board of Governors
regulations and statutory provisions.
Regulation No. 24/2024 on Information System
6. Developing and implementing a Compliance
Security and Cyber Resilience for Payment System
Campaign in the form of reminders sent to all Bank
Operators, Money Market and Foreign Exchange
employees via email blasts, aimed at increasing
Market Participants, and Other Parties Regulated and
awareness of the importance of Compliance Culture
Supervised by Bank Indonesia.
within the Bank.
2. BI Regulation No. 5/2024 on Competency
7. Maintaining good relationships with regulators
Standardisation in the Field of Payment Systems.
by ensuring the Bank’s compliance with commitments
3. BI Regulation No. 6/2024 on Money Market and
made to OJK, BI, and/or other relevant supervisory
Foreign Exchange Market.
authorities, as well as ensuring that all reports to
4. BI Regulation No. 7/2024 and BI Board of
regulators are submitted in a timely manner.
Governors Regulation No. 7/2024 on Foreign
8. Conducting compliance monitoring by promptly
Funding Ratio of Banks and its implementing
following up on Internal Audit and regulatory findings,
regulations.
ensuring that remedial actions comply with applicable
5. BI Board of Governors Regulation No. 2/2024 on
regulations.
Primary Dealers.
9. Strengthening the Compliance Culture by utilising
6. BI Board of Governors Regulation No. 11/2024 on
the CSAQ, which reflects the effectiveness of
Foreign Exchange Market Transactions.
the compliance programme.
7. BI Board of Governors Regulation No. 13/2024 on
10. Monitoring prudential limits and ratios, as determined
Money Market Transactions.
by regulators and/or applicable regulations.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 127
Page 128
Compliance Function (continued)
11. Preparing a robust infrastructure through: the Bank’s internal control design. This aims to ensure
compliance with statutory provisions, applicable
a. Aligning the Compliance Documentation
regulations, and internal Bank policies, while also
Infrastructure (including policies, procedures,
mitigating risks of losses, irregularities, and prudential
manuals, framework guidelines, and registers) with
violations.
applicable regulations or requirements.
6. Identification of reporting improvements to regulators,
b. Implementing adequate internal control
including:
mechanisms to prevent the disclosure of
confidential information, as stipulated in a. Implementing the Compliance Reminder System
regulatory provisions. (COMPLY) for relevant work units on a periodic
basis for ad hoc, daily, weekly, monthly, quarterly,
12. Driving the implementation of the Compliance
semi-annual, and annual reports, while also
Monitoring Programme through:
reviewing the reporting reminder system to ensure
a. Reviewing and updating new regulations or PICs, deadlines, regulations, and report formats
amendments in the Compliance Monitoring remain up to date, thereby minimising the risk of
Programme. errors in report submission.
b. Proactively identifying, measuring, and b. Monitoring the effectiveness of the automated
implementing preventive actions related to reporting reminder system (COMPLY), which has
compliance matters. been in place since 2021.
13. Conducting testing of the Bank’s Internal Controls to c. Conducting coordination meetings with relevant
ensure compliance with statutory provisions, work units to discuss imposed fines and ensure
applicable regulations, and the Bank’s internal policies. the implementation of internal control
14. Strengthening organisational capacity through: mechanisms such as the maker, checker, and
approver system in every report submission,
a. Establishing a Data Protection Function to ensure in line with regulatory requirements.
that data protection governance and operational d. Monitoring regulatory fines to minimise the risk
activities comply with applicable regulatory of repeated errors in the future.
requirements.
b. Ensuring the implementation of Personal Data 7. Strengthening Compliance Culture, including the use
Protection through active dissemination via email of CSAQ to measure the effectiveness of
blasts to all employees. the compliance programme.
c. Developing policies and procedures related to 8. Monitoring of prudential limits and ratios, as
Personal Data Protection. stipulated by regulators and/or applicable regulations.
Specifically, aside from the scope of compliance Evaluation of Compliance Function Efficacy
established for prior years, in 2024 the Bank also
The Compliance Directorate has carried out its
implemented the following:
compliance function comprehensively and effectively
1. Publication of new or revised internal regulations throughout 2024, as demonstrated by the Bank’s ability
through the portal/intranet. to maintain its Bank Soundness Level and Corporate
2. Dissemination and communication regarding new Governance Rating at Level 2 (Satisfactory), as well as its
regulations issued by OJK, BI, and LPS, covering key Compliance Risk Profile, which remains at Level 2
topics such as Digital Banking Services Regulations, (Low to Moderate).
Implementation of IndONIA as the Reference Rate
for Rupiah Interest Rates, Assessment of Digital 2025 Action Plan
Banking Maturity Levels, BI-FAST Implementation, In line with the Compliance Strategy Map, the Bank
Consumer and Public Protection in the Financial plans to engage the following measures in 2025:
Services Sector, Financial Information Services
System, Standard Cooperation Agreements (PKS) 1. Embedding a culture of compliance into the Bank’s
with IT Service Providers, Macroprudential Liquidity work culture and values.
Incentive Policy, Information System Security and 2. Managing compliance risks.
Cyber Resilience, and the monitoring of Recovery 3. Ensuring that the Bank’s policies, provisions,
Plan and Resolution Plan preparation. systems, procedures, and business activities comply
3. Compliance Function Dissemination, covering with regulatory requirements and applicable laws and
Compliance Policy, Internal Control Implementation, regulations.
Governance, Chinese Walls Policy, Consumer 4. Ensuring the Bank’s adherence to commitments set
Protection, Personal Data Protection, and other critical by OJK and other supervisory authorities.
regulations. 5. Enhancing the effectiveness and efficiency of
4. Notification of fines and potential regulatory penalties the AML system by implementing a single-system AML.
to the Bank’s management, with copies sent to 6. Meeting the dynamic requirements and requests of
the Human Resources Division via Internal Compliance regulators related to AML system development to
Memos, to enhance compliance in regulatory maintain the integrity of transaction reporting.
reporting and prevent similar penalties in the future. 7. Updating and implementing the four pillars of
5. Implementation of the Internal Control System using anti-fraud strategy in response to recent updates to
the Internal Control Testing Framework as the local regulation.
a methodology to assess the effectiveness of
128 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
ANTI-MONEY LAUNDERING (AML) ANTI-FRAUD MANAGEMENT AND
To support the implementation of Anti-Money INVESTIGATION
Laundering (AML), Counter-Terrorist Financing (CFT), In order to prevent fraud, the Bank implements fraud
and Counter-Proliferation Financing of Weapons of Mass risk management pursuant to OJK Regulation
Destruction (CPF), as well as Sanctions Programme, No. 12/2024 dated 31 October 2024 on Implementation
the Bank has appointed the AML Sub-Division as a part of of Anti-Fraud Strategy for Financial Services Institutions.
the Financial Crime Compliance (FCC) Division under This regulation will be adopted and effective on
the Compliance Director’s supervision, with the scope of 1 February 2025.
duties, among others:
Fraud risk management is performed by Anti-Fraud
1. Ensuring a risk-based and robust AML CFT CPF Management & Investigation Sub-Division (AFMI),
framework in line with both regulatory and under the Financial Crime Compliance Division and
international best standards; supervised by the Compliance Director, who is directly
2. Developing policies and procedures in accordance responsible to the President Director and may
with regulations and recent developments of AML communicate and report directly to the BoD through
CFT CPF Programme by using a Risk-Based the Fraud Oversight Committee (FOC) and the BoC
Approach (RBA); through Audit Committee.
3. Developing a robust and customised training
AFMI applies the following four-pillar strategy of
programme;
anti-fraud:
4. Ensuring reporting mechanisms are in place in line with
regulatory expectations; and 1. Prevention
5. Ensuring compliance with all commitments it made In 2024, AFMI implemented several fraud prevention
as well as with regulatory reporting to regulators with activities to raise anti-fraud awareness, including:
regard to AML CFT CPF.
a. Increasing employee anti-fraud awareness,
To strengthen AML CFT CPF and Sanctions anti bribery and corruption and whistleblowing
Programmes’ implementation, the AML Sub-Division mechanisms by sending email blasts,
engages all relevant stakeholders to ensure compliance disseminations, and training programmes, both
and maintain a robust policy/procedure and AML CFT CPF for new and existing employees. Anti-fraud
and Sanctions Programmes in adherence to awareness and whistleblowing mechanisms
applicable laws and regulations. This is also to mitigate among customers was also raised through
any financial crime risks that might be faced by various marketing tools provided proactively.
the Bank. b. Requiring all employees to take mandatory block
The effectiveness of compliance culture is also leaves.
improved by appointing AML Champions functions. c. Signing of the integrity pact with an additional
In addition, the Bank conducts regular dissemination via clause on online gambling by the BoD.
online meetings regarding new regulations and d. Conducting Anti-Bribery & Corruption Risk
AML CFT CPF and Sanctions training initiatives. An AML Assessment, in order to identify the Bank’s
CFT CPF and Sanctions risk assessment had been vulnerabilities to the risk of bribery and
conducted to identify potential control weaknesses and corruption, both from within and the external
their mitigation controls, accordingly. environment.
e. Updating the policies in line with the applicable
The Bank remains committed to making continuous
regulations.
improvements to its systems related to the AML CFT CPF
and Sanctions Programmes. In 2024, the Bank enhanced 2. Detection
its KYC system called SmartAML to meet regulatory a. Performing proactive detection of suspicious
requirements. The Bank also adjusted its AML CFT policy transactions.
to comply with POJK 8/2023 on the Implementation of b. Implementing Whistleblowing System, whereby
Anti-Money Laundering, Counter-Terrorist Financing, and every incident with fraud indication as well as
Counter-Proliferation Financing of Weapons of Mass violations reported were recorded by the person-in-
Destruction Programmes in the Financial Services Sector. charge (PIC) from AFMI, to be subsequently
With respect to the Sanctions Programme, the Bank investigated.
updated its transaction screening tool to increase c. Applying surveillance system that employs
the efficiency and accuracy of the screening process. closed-circuit television (CCTV) cameras at
The Bank’s AML CFT CPF Committee meetings took the head office and branches. Monitoring was
place as part of the active monitoring role of the BoD conducted on high-risk areas, such as those
and the BoC regarding the AML CFT CPF and Sanctions performing financial transactions (at the tellers and
Programmes’ implementation. ATMs), vaults, etc.
Apart from the above strategic improvement measures, 3. Investigation, Reporting, and Sanction
the Bank continues to update its policies and procedures In 2024, AFMI resolved 8 alleged case of fraud and
in response to the latest developments in AML CFT CPF 1 procedural violation case involving internal and
and Sanctions Programmes, and in compliance with external parties. These cases have been reported to
new regulations. OJK in line with applicable provisions.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 129
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Compliance Function (continued)
4. Monitoring, Evaluation, and Follow-up
The Bank is maintaining fraud incident data, which include type of fraud, date of fraud, amount of loss, and other related
data; as well as data of the fraud perpetrators, both the Bank’s own employees and external parties.
Internal Fraud in 2024
According to the Report of Anti-Fraud Strategy Implementation in Semester I and Semester II 2024, as submitted to OJK,
there were five internal fraud cases identified in 2024.
Number of Cases Involving
BoC & BoD Permanent Employees Contract Employees
Internal Fraud 2024 2023 2024 2023 2024 2023
Total internal fraud cases - - 5 - - -
Settled - - 4 - - -
Under internal process - - - - - -
Pending - - - - - -
Followed up by lawsuit - - 1 - - -
Our success is built on trust and compliance, propelling us on a path of sustainable growth.
130 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Risk Management
The Bank’s risk management implementation primarily refers to OJK Regulation No. 18/POJK.03/2016 and OJK Circular
No. 34/SEOJK.03/2016, both of which regulate risk management implementation for commercial banks. This effort is
supported by a risk management framework (RMF), which includes risk management governance, risk management
processes, and risk management tools in line with the Bank’s vision, mission and business strategy.
In 2024, the array of risk management measures implemented by the Bank ensured better management of NPL and
Expected Credit Loss (ECL), maintained minimum liquidity requirements, and improved policy/procedure reviews across
the Bank. The Bank also enhanced its regulatory compliance and implemented an IT security tool, Vectra, to control
IT-related risks.
Risk Management Framework
Bank has a framework for managing risk that is effective, comprehensive and consistent. Risks are appropriately identified,
evaluated and managed with full consideration of interrelationships among risks. The risk management framework contains
risk management governance, risk management processes, and risk management tools in line with the Bank’s vision,
mission, and business strategy. The risk framework will be continuously enhanced by adapting the Enterprise Risk
Management (ERM) operating model to incorporate leading risk management principles. Additionally, the BoC and BoD are
responsible for defining risk management framework on Risk Appetite Statement (RAS), while ensuring that detailed
policies pertain to limitations for the organisation towards the Bank’s activities.
Risk Management Governance
Board of Commissioners General Meeting of Shareholders
Remuneration & Nomination
Risk Oversight Committee
Committee
Audit Committee
Board of Directors
HR Committee IT Committee
Risk Management Committee Asset & Liability Committee
Credit Committee Purchasing Committee
New Product & Activities
Credit Remedial Committee
Committee
Fraud Oversight Committee Operational Risk Committee
Credit Policy Committee Early Alert Committee
AML CFT Committee UCan Product Committee
Governance Risk Compliance
Committee
PT Bank QNB Indonesia Tbk Annual Report 2024 — 131
Page 132
Risk Management (continued)
A strong risk governance structure ensures effectiveness practices and conditions are appropriate for
and consistency of risk management framework. At QNB the business environment. Monitoring includes
Indonesia, the BoC and BoD are responsible for the ongoing processes built into the normal, recurring
overseeing, monitoring and managing the risks operating activities of the Bank as well as internal and
encountered by the Bank, as well as developing risk external audit recommendations.
management culture at all levels of the organisation to 4. Report
ensure that all work units understand the Bank’s strategy,
risk appetite, and risk management framework. Interpret and report on risk and risk taking outcomes,
interpret and report on sensitivities and key risk
The BoC is assisted by the Risk Oversight Committee indicators, communication with external stakeholders,
(ROC), which is responsible for reviewing all risk areas and and ensure all risks are comprehensively and regularly
analysing other areas related to risk, mitigation controls, reported.
and potential losses. The BoC delegates its authority to
the BoD to implement the risk management framework, 5. Manage/Challenge
and the BoD has subsequently established various Review and challenge the Bank risk profile and risk
committees, including the Risk Management Committee. appetite, assess risk/return profile of Bank and
In identifying, assessing, monitoring, controlling, and evaluate new risk/return opportunities, review and
reporting risks, the Bank implements the three lines of challenge risk management practices, develop
defense approach. In this approach, business units act as mitigating actions.
the first line of defense; the Risk Management and ERM is a function under Market, Liquidity & Enterprise Risk
the Compliance Directorate act as the second line of and responsible for the oversight of risk profile of the Bank.
defense in providing independent monitoring, and
ERM’s overall objective is to establish an integrated and
the Internal Audit acts as the third line of defense in
effective risk management framework where all risks are
providing independent assurance and consultation.
identified, quantified and managed on a consistent basis.
Risk Management Process The functions within ERM include risk type management,
The overall objective of the risk management process in risk process management (risk identification, assessment
Bank is to ensure shareholder value. Control and policies and response) and business unit management.
are focused on risks that could prevent the Bank
achieving its business objectives and desired shareholder Risk Management Tools
value-added. The development of the Bank’s business plan is based on
All risks are qualitatively evaluated on a recurring basis and the perspective that a good balance between risk and
wherever practical, the evaluation includes quantitative benefits must be maintained to achieve long-term growth
analysis. Risk assessments consider the effects of both for shareholders.
likely and unlikely events. As stated in Risk Appetite Statement (RAS) as well as
In Bank, structured risk assessment takes place in policies and procedures, Risk Management Tools serves as
an integrated manner across all risk types and businesses guideline for application of risk management framework.
in accordance with an established risk management RAS elaborates the level and characteristics of risks taken
framework. A five-step approach consisting of process by the Bank. The BoC and BoD are responsible to define
elements namely direct, assess, control, report and RAS while ensuring that detailed policies pertaining to
manage/challenge is followed. limitations for the organisation towards the Bank’s
activities have been stated in Risk Management
1. Direct Framework, consistent with RAS and the Bank’s capability.
Identify and understand the principal risks acceptable RAS monitoring are reported periodically to
to Bank in the pursuit of its strategy, develop risk the management as well as to the Risk Management
appetite, establish and communicate the relevant Committee (RMC) and the Risk Oversight Committee
control and reporting framework for each risk, (ROC), to ensure compliance and be rectified if needed.
including responsibilities, authorities and key
contributors. The Bank sets the risk limits by taking into account
the capability of its capital to absorb risk exposure,
2. Assess manage potential losses, improve the skills of its human
Establish process for evaluating each risk, agree on resources, and comply with the prevailing regulations.
measurement approach and reporting standards, In January 2024, the Bank adopted the Simplified
develop measurement methodologies and models, Standardised Approach (SSA) method to calculate
assessment of internal/regulatory capital requirement. Risk Weighted Assets for Market Risk, in accordance
3. Control with the OJK’s directive. Further, in November 2024,
the Bank has delivered the first submission of
Establish control processes including limit structure,
the Recovery Plan document to OJK. The document is in
provisioning criteria and reporting requirements,
line with OJK Regulation No. 5/2024, ensuring
develop limit structures, key risk indicators and early
the prudent and efficient management of extraordinary
warning indicators for each risk, continuous
and unexpected fluctuations in capital, liquidity,
monitoring of controls and adherence to risk
profitability, and assets quality, as well as the ability to
direction and limits, ensure that risk management
execute required actions under extreme-stress conditions.
132 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Risk Management Focus in 2024 • Conducting mobility and Disaster Recovery (DR)
testing for critical applications to ensure seamless
In 2024, the Bank’s risk management initiatives were
business-as-usual (BAU) processes transition to
focused on, among others:
alternate sites during disruptions.
• Maintaining loan quality by applying a highly selective • Strengthening IT Risk management by setting KRIs for
approach for both new and existing loans, adhering to cyber incidents, IT security system outages, and
Credit Policy Principles, Risk Acceptance Criteria identifying servers with Critical and High vulnerabilities.
(RAC), and guided by OJK’s directives on blacklisted • Monitoring reputational risk through KRIs for media
industries and restructuring relaxation. publications and complaints, supported by daily
• Monitoring Low Quality Loans (LQL) and restructured media monitoring.
accounts by strengthening the early warning framework, • Introducing new Liquidity Risk KRIs to closely track
supported by Early Alert Committee meetings. funding concentration, deposits movement, and overall
• Conducting regular stress tests to measure liquidity health, reducing dependency risks across both
the adequacy of the Bank’s capital and provisions, rupiah and foreign currencies.
especially on Top 20 Debtors and debtors under • Reporting funding concentration risks and New-to-Bank
restructuring scheme. (NTB) achievements regularly through the Asset &
• Automating and improving processes of calculating Liability Committee (ALCO).
Expected Credit Loss (ECL). • Managing Strategic Risk by setting KRIs to monitor
• Monitoring movements of Top 10 Largest Loan Ratio the achievement of profitability targets and business
(LLR) and ensure reduction of Credit Concentration Risk. growth objectives.
• Delivering comprehensive risk awareness training to • Develop the Recovery Plan to identify viable recovery
branches and Head Office employees, covering key options under potential extraordinary crisis conditions
risk areas, Internal Audit, and the Code of Conduct. related to Capital, Liquidity, Asset Quality, and
• Implementing mandatory Business Continuity (BC) Profitability, in accordance with OJK’s prescribed
Coordinator training through online e-Learning, ensuring regulation.
annual compliance for appointed coordinators. • Provide regular simulation on market and liquidity risk
• Enhancing Operational Risk Key Risk Indicators (KRIs), ratios to business unit as part of the advisory duty from
focusing on personnel-related risks. Market, Liquidity & Enterprise Risk function.
Risks Profile and Mitigation Measures
Bank Risk Profile as at 31 December 2024
Risk Management
No. Risk Inherent Risk Rating Quality Rating Risk Level Rating
1 Credit Risk 3 3 3
2 Market Risk 2 2 2
3 Liquidity Risk 2 2 2
4 Operational Risk 3 3 3
5 Legal Risk 2 2 2
6 Strategic Risk 3 2 2
7 Compliance Risk 2 2 2
8 Reputational Risk 2 2 2
Composite Risk 2
CREDIT RISK sectors. Review of credit risk management
methodologies, including improving credit policies and
The Bank manages credit risk through the establishment
Credit Procedures, especially for Corporate &
of a series of policies and processes that ensure
Institutional Banking segment, is carried out continuously.
prudence and thoroughness. Every credit decision is
approved by an authorised credit authority based on MARKET RISK
a loan approval matrix. Developments which may affect
the Bank’s credit portfolio are monitored by the Early Oversight of market risk is delegated by the BoD to
Alert Committee to anticipate declining credit quality the Asset and Liability Committee (ALCO). Market risk
from the adverse impacts of global economy and US exposures primarily relate to interest rate risk in
economy policy. The Bank conducts stress tests on the banking book (IRRBB) and FX risks that generally arise
debtors with large exposures regularly, and established as a result of the Bank’s day-to-day business activities. Our
guidelines in monitoring loan portfolios such as Industry market risk function through Market, Liquidity & Enterprise
Limit and RAS to avoid concentration of risk in certain Risk Management monitors all market risks within
PT Bank QNB Indonesia Tbk Annual Report 2024 — 133
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Risk Management (continued)
the ALCO-approved delegated authority limits and LEGAL RISK
product mandates. The market risk limits are set at
Legal risks are managed on the second line of defense
conservative levels to reflect a limited appetite for this
by the Legal Division. The Bank is further assisted by
type of risk exposure. IRRBB is measured using
external law offices to provide legal recommendations
the parameters of Net Interest Income (NII), Economic
on several agreements including credit agreements
Value of Equity (EVE) and PV01. While in measuring FX
and collateral arrangements. Legal risk is also
Risk, Bank is using the Net Open Position (NOP) and
managed by standardising agreements for lending
Value at Risk (VaR).
and funding, with their related implementation
LIQUIDITY RISK monitored at all times. Dissemination and legal training,
including legal e-learning, and annual legal
To ensure a sustainable, profitable business and to retain Risk Awareness training are provided to non-legal
the confidence of the financial markets, the prudent employees to foster a legal risk awareness culture.
management of liquidity is essential. The responsibility Litigation cases are handled by independent lawyer and
for liquidity management ultimately resides with monitored by litigation team. There has been no
the BoD, with day-to-day management oversight being actual loss arising from the court order faced by
delegated to the ALCO. The risk management oversight the Bank.
process provides assurance that the Bank’s resources
are sufficient in amount and diversity. This allows for STRATEGIC AND REPUTATIONAL RISKS
planned and unplanned increases in funding
The Bank is continually reviewing its strategic plan,
requirements to be accommodated routinely without
analysing steps that have been done, and ensuring that
material adverse impact on earnings or on the way
all plans are running in accordance with its mission and
the Bank is perceived in the market. We maintain
vision. Reputation risk is managed by Customer
a comprehensive liquidity control framework to manage
Experience and Corporate Communication, whereby
the Bank’s liquidity and funding risk in a robust manner.
the Bank has a Contact Center for customers and
Through this framework, we help to control and optimise
performs consistent media monitoring. External parties,
the risk-return profile of the Bank. The Bank monitors
i.e. customers, media, or third parties, may submit their
this risk using a number of metrics to ensure that
complaint via telephone and/or email that will be answered
the risk remains with appetite, including the Liquidity
by the relevant party according to the subject and
Coverage Ratio (LCR) and the Net Stable Funding Ratio
the prevailing provisions in the Bank.
(NSFR). Further, the Bank operates within AL/DPK limits
as per OJK requirement and RIM (LDR) threshold as COMPLIANCE RISK
per BI regulation. In practice, the Bank is also committed
to monitoring the funding concentration risk metrics Regulatory Compliance Division is responsible for
to avoid over-reliance on a number of specific depositors managing compliance risks through Governance, Risk,
and present an overview of the potential liquidity risk and Compliance (GRC) forum, dissemination of new
arising from funding concentration issue. The topic is regulations or provisions issued by regulators, sending
regularly presented on ALCO meeting and daily Market email blasts and email reminders of reports through
and Liquidity Risk report to BoD, Treasury & Financial the Compliance Reminder System (COMPLY) related to
Institution, Business Unit, and Finance. reporting obligations for each work units. Regulatory
Compliance Division also provides reviews and
OPERATIONAL RISK recommendations for internal policies and
procedures, as well as compliance assessment/opinions
The Bank has its risk appetite and risk tolerance serving
on new products and activities which will be and/or have
a reference or limit in managing operational risk.
been implemented by the Bank. In addition, it also
The BoD and BoC play an active role in overseeing
provides reviews on products terminations and office
operational risk management through related committees.
network closures. One of the efforts to mitigate
The Bank has adequate organisational tools in line with its
compliance risk is by monitoring regulatory fines through
business scale and complexity to support operational
discussions involving related units and disseminating
risk management. At present, there is the Operational
provisions or regulations if necessary to minimise
Risk Division and IT Security & Risk Division under
the recurrence of reporting errors in the future.
the Risk Management, and the Anti-Fraud Management
The Regulatory Compliance Division ensures that
& Investigation Division under the Compliance
the implementation of Data Protection is in accordance
Directorate. They have various responsibilities related to
with applicable laws and regulations, including by
managing operational risk, IT risk, and fraud risk.
implementing a framework by considering
The Bank also has implemented Operational Risk
the objectives of Data Privacy and all data processing
Management Policies, Event Loss Data Management,
activities that occur within the Bank. Regulatory
RCSA, Business Continuity Management, as well as
Compliance Division has also improved
other standards and transactional limits. Every risk or
the implementation of the Internal Control System with
risk event identified by Line 1, Line 2 and Internal Audit
the Internal Control Testing Framework methodology
will be determined as a follow-up improvement or
to review the effectiveness of the Bank’s internal control
mitigation to minimise and mitigate the risk as well as to
design which aims to ensure the Bank’s compliance
prevent the recurrence of events in the future. Training
with regulatory provisions including the Bank’s
to enhance employees’ operational risk awareness is
internal provisions.
regularly conducted.
134 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
RISKS RELATED TO SUSTAINABLE FINANCE July 2025. The pre-planned CSRT is directly aligned
IMPLEMENTATION with the Bank’s intention to focus on sustainable sectors
and renewable energy in the long run.
For sustainable finance, the Bank has strengthened
a comprehensive and integrated risk management Additionally, as part of the attempt to improve risk
framework with stringent internal control. awareness and escalation process throughout all levels
The integrated risk management framework outlines within the Bank, the Risk Champion Programme and
a structured approach to identifying, assessing, and Risk Forum will be introduced. Each directorate will be
managing risk that align with sustainable development represented by at least one risk champion during
objectives. It integrates traditional risk factors with the pre-planned bi-monthly forum. The forum will be
environmental, social, and governance (ESG) criteria, the central platform for all employees to express their
ensuring that the Bank is resilient to both financial and concern and voice their suggestion to improve risk
sustainability-related challenges. The Bank also reviews management control and monitoring within the Bank.
its portfolio management strategy for each debtor and
prospective debtor, ensuring ownership of Environmental
Impact Analysis (AMDAL) and compliance with
the Company Performance Rating Assessment Programme
in Environmental Management (PROPER), placing
an emphasis on environmental sustainability when giving
credit approvals. As part of its long-term strategy, the Bank
aims to focus on sustainable sectors and renewable energy.
The Bank is developing the Environmental and Social Risk
Management (ESRM) Policy Framework and preparing for
the implementation of Climate Risk Stress Testing (CRST),
which must be submitted to OJK by July 2025.
Evaluation on Risk Management Effectiveness
Evaluation and review of RMF is carried out internally and
externally to measure its efficacy. The RMC is the highest
risk committee, and the Audit Committee functions as
an internal party responsible for reviewing policies and
implementing the RMF. They also provide advice and
recommendations to the BoC as part of oversight
function. Internal Audit periodically reviews and examines
application of risk management based on the principle of
risk-based audit. Externally, the Bank’s risk management
is evaluated by external auditors and regulators.
As of December 2024, based on the Bank’s internal
assessment, the overall Bank’s quality of risk management
implementation was rated 2 (Satisfactory).
Based on this result, the BoD evaluated that the Bank’s
existing risk management system is adequate to oversee
and manage all the risks from its current business
undertakings.
Risk Management Initiatives for 2025
The Bank plans to continue strengthening its Third Party
Risk Management (TPRM) framework to manage
potential operational risks from third-party engagements.
The Risk and Control Self-Assessment (RCSA)
implementation will be ongoing, alongside efforts to
promote risk management awareness across branch
networks and the Head Office.
The Bank will review its risk appetite and KRIs in line with
the Bank’s Business Plan, with further development of
KRIs to be initiated. Additionally, the Bank focuses on
enhancing internal control in Line 1, in collaboration with
Risk, Compliance, and Internal Audit departments, while
ensuring timely updates to policies and procedures as
part of its governance framework.
The Bank will develop Climate Risk Stress Testing
(CRST) for 2024 and plan to submit the result to OJK by
PT Bank QNB Indonesia Tbk Annual Report 2024 — 135
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Risk Management (continued)
Disclosure of Credit Quality to Assets -
Bank Unconsolidated
Position at December 2024
(in million Rupiah)
Gross Carrying
Allowance
Amount for CKPN
Impairment CKPN
Matured Outstanding Assets Stage 2 and (IRB Net
Claims Claims (CKPN) Stage 3 Stage 1 Approach) Amount
1 Credit 448,223 8,054,957 479,684 427,196 52,488 - 8,023,496
2 Securities - 2,065,635 - - - - 2,065,635
Administrative
3 Account - - - - - - -
Transactions
4 Total 448,223 10,120,592 479,684 427,196 52,488 - 10,089,131
Disclosure of Changes in Credit and Securities Claims (CR2) -
Bank Unconsolidated
Position at December 2024
(in million Rupiah)
1 Matured Credit and Securities in the last reporting period 463,584
2 Matured Credit and Securities since the last reporting period 40,370
3 Credit and Securities which reversed to Outstanding Claims 466,273
4 Write off Amount 3
5 Other Changes 410,545
6 Matured Credit and Securities at the end of the reporting period (1+2-3-4+5) 448,223
ADDITIONAL DISCLOSURES ON THE QUALITY OF CREDIT ON ASSETS (CRB)
1. Measurement of Expected Credit Losses (KKE)
The main inputs for the measurement of expected credit losses (KKE) are the following variables:
1) probability of default (PD);
2) loss given default (LGD); and
3) exposure at default (EAD).
These parameters are generally derived from internally developed statistical models and other historical data.
These parameters are adjusted to reflect forward-looking information as described above.
PD estimates are estimates on a certain date, which are calculated based on a statistical ranking model regarding
the magnitude of the probability that default will occur within a certain time period. This statistical model is primarily
based on internally compiled data consisting of quantitative and qualitative factors and supplemented with external
credit assessment data where available.
LGD is the size of the possible loss should a payment default occur. The Bank estimates LGD parameters based on
LGD benchmarked internally. The LGD model considers the estimated collateral value and recovery costs of each
collateral that is an integral part of a financial asset.
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
EAD represents the expected exposure in the event of default. Banks derive EAD from current exposure to
counterparties and potential changes to current value permitted under the contract including amortisation. The EAD
of a financial asset is
the gross carrying amount. For credit commitments and financial guarantees, the EAD includes the amount drawn, as
well as the potential amount that can be drawn in the future under the contract, estimated based on historical
observations and forward-looking estimates.
The calculation of reserves for impairment losses will be calculated according to each risk level (staging), namely for
the next 12 months for stage 1 (performing), as well as over the life of the bill (lifetime) for stage 2 (underperforming)
and stage 3 (non-performing).
2. Forward-looking information
The Bank uses statistical models to incorporate macro-economic variables (MEV) on historical default rates.
The methodology and assumptions involved, including forecasts of future economic conditions, are reviewed
periodically.
Table 1.1. Disclosure of Net Claims by Region -
Bank Unconsolidated
Position at December 2024
(in million Rupiah)
Net Claims by Region
Eastern
No Portfolio Category Jakarta Sumatra Regions Java Total
(a) (b) (c) (d) (e) (f) (g)
1 Claims against Government 3,586,305 - - - 3,586,305
2 Claims against Public Sector Entities 500,000 289,993 - - 789,993
3 Claims against Multilateral Development
- - - - -
Banks and International Institutions
4 Claims against Banks 361,673 - - - 361,673
5 Claims in the Form of Covered Bonds - - - - -
6 Claims against Securities Companies and
1,946,080 350,000 - - 2,296,080
Other Financial Services Institutions
7 Claims in the Form of Securities/
Subordinated Loans, Equity, and Other - - - - -
Capital Instruments
8 Loans with House as Collateral 5,034 1,174 - 8,181 14,389
9 Loans with Commercial Buildings as
6,606 718,983 - 59,862 785,451
Collateral
10 Loans for Procurement of Lands,
- - - - -
Cultivation of Lands, and Constructions
11 Personal Employee/Retiree Loans - - - - -
12 Claims against Micro and Small
30,392 12,109 35 76,398 118,934
Enterprises and Retail Portfolio
13 Claims against Corporations 2,984,118 1,589,315 - 1,685,387 6,258,820
14 Matured Claims 192,836 9,608 - 15,875 218,319
15 Other Assets 733,284 22,859 - 64,366 820,509
Total 10,346,328 2,994,041 35 1,910,069 15,250,473
PT Bank QNB Indonesia Tbk Annual Report 2024 — 137
Page 138
Risk Management (continued)
Table 1.2. Disclosure of Net Claims by Economic Sector -
Bank Unconsolidated
Position at December 2024
(in million Rupiah)
Claims
Claims against
against Securities
Claims Multilateral Companies
against Development Claims in and Other
Claims Public Banks and Claims the Form of Financial
against Sector International against Covered Services
No Economic Sector Government Entities Institutions Banks Bonds Institutions
(a) (b) (c) (d) (e) (f) (g) (h)
1 Agriculture, Forestry and Fisheries - - - - - -
2 Mining and Extractive Industries - - - - - -
3 Processing Industry - - - - - -
4 Procurement of Electricity, Gas,
- 500,000 - - - -
Steam/Hot Water and Cold Air
5 Water Management, Waste Water
Management, Waste Management
- - - - - -
and Recycling, and Remediation
Activities
6 Construction - 289,993 - - - -
7 Wholesale and Retail Trade; Car and
- - - - - -
Motorcycle Repair and Maintenance
8 Transportation and Warehousing - - - - - -
9 Hotel and Food & Beverage - - - - - -
10 Information and Communication - - - - - -
11 Financial and Insurance Activities 3,586,305 - - 361,673 - 2,296,080
12 Real Estate - - - - - -
13 Professional, Scientific and Technical
- - - - - -
Activities
14 Rental and Leasing Activities Without
Option Rights, Employment, Travel - - - - - -
Agents and Other Business Support
15 Government Administration, Defense
- - - - - -
and Compulsory Social Security
16 Education - - - - - -
17 Health and Social Activities - - - - - -
18 Arts, Entertainment and Recreation - - - - - -
19 Other Services - - - - - -
20 Hospitality Activities as an Employer;
Activities That Produce Goods and
- - - - - -
Services by Households to Meet
Personal Needs
21 International Organisations and Other
Extra International Organisations - - - - - -
Activities
22 Hospitality - - - - - -
23 Non-Other Business Field - - - - - -
24 Miscellaneous - - - - - -
Total 3,586,305 789,993 - 361,673 - 2,296,080
138 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 139
2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Claims
in the Form of Claims
Securities/ Loans for against
Subordinated Procurement Micro and
Loans, Loans with of Lands, Small
Equity, and Loans with Commercial Cultivation of Loans to Enterprises Claims
Other Capital House as Buildings as Lands, and Employees/ and Retail against Matured Other
Instruments Collateral Collateral Constructions Pensioners Portfolio Corporations Claims Assets
(i) (j) (k) (l) (m) (n) (o) (p) (q)
- - 34,113 - - - - - -
- - - - - - 1,477,203 - -
- - 40,100 - - 47 2,895,458 145,928 -
- - 214,221 - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - 123 352,864 48,467 -
- - - - - - - 13,730 -
- - 496,122 - - - - 2,219 -
- - - - - - 1,110,802 - -
- - - - - - - - -
- - - - - - 324,796 - -
- - - - - - - - -
- - - - - - 97,697 7,918 -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- 14,389 895 - - 118,764 - 57 -
- - - - - - - - -
- - - - - - - - 820,509
- 14,389 785,451 - - 118,934 6,258,820 218,319 820,509
PT Bank QNB Indonesia Tbk Annual Report 2024 — 139
Page 140
Risk Management (continued)
Table 1.3. Disclosure of Net Claims by Remaining Contract
Time - Bank Unconsolidated
Position at December 2024
(in million Rupiah)
Net Claims by Remaining Contract Time
>1-3 >3-5 Non-
No Portofolio Category ≤ 1 year years years > 5 years contractual Total
(a) (b) (c) (d) (e) (f) (g) (h)
1 Claims against Government 3,176,092 - - - 410,213 3,586,305
2 Claims against Public Sector Entities 500,000 - - 289,993 - 789,993
3 Claims against Multilateral Development Banks and
- - - - - -
International Institutions
4 Claims against Banks 322,854 - - - 38,819 361,673
5 Claims in the Form of Covered Bonds - - - - -
6 Claims against Securities Companies and Other
1,479,558 480,359 336,163 - -
Financial Services Institutions
7 Claims in the Form of Securities/Subordinated Loans,
- - - - -
Equity, and Other Capital Instruments
8 Loans with House as Collateral 102 678 3,595 10,014 - 14,389
9 Loans with Commercial Buildings as Collateral 65,572 - 35,009 684,870 - 785,451
10 Loans for Procurement of Lands, Cultivation of Lands,
- - - - -
and Constructions
11 Personal Employee/Retiree Loans - - - - - -
12 Claims against Micro and Small Enterprises and Retail
103,016 12,138 3,780 - - 118,934
Portfolio
13 Claims against Corporations 5,190,578 702,795 40,651 324,796 - 6,258,820
14 Matured Claims 208,445 9,874 - - - 218,319
15 Other Assets - - - - 820,509 820,509
Total 11,046,217 1,205,844 419,198 1,309,673 1,269,541 12,954,393
Table 1.4. Disclosure of Claims and Reserves by Region -
Bank Unconsolidated
Position at December 2024
(in million Rupiah)
Region
No Portofolio Category Jakarta Sumatra East Region Java Total
(a) (b) (c) (d) (e) (f) (g)
1 Claims 10,481,649 3,186,757 36 2,009,237 15,677,679
2 Impaired Claims
a. Outstanding 11,734 1,001,904 - 351,488 1,365,126
b. Matured 322,312 37,293 1 88,617 448,223
3 CKPN- Stage 1 32,009 12,467 - 17,338 61,814
4 CKPN- Stage 2 41,073,00 165,112 - 26,583,00 232,768
5 CKPN- Stage 3 94,248 27,604 1 72,585 194,438
6 Written-Off Claims 3 - - - 3
140 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Table 1.5. Disclosure of Claims and Reserves by
Economic Sector - Bank Unconsolidated
Position at December 2024
(in million Rupiah)
Impaired Claims
CKPN CKPN CKPN Written -
No Economic Sector Claims Outstanding Matured Stage 1 Stage 2 Stage 3 Off Claims
(a) (b) (c) (d) (e) (f) (g) (h) (i)
1 Agriculture, Forestry and Fisheries 36,153 36,153 - - 2,040 - -
2 Mining and Extractive Industries 1,477,203 - - 7,337 - - -
3 Processing Industry 3,118,231 43,413 181,283 26,163 36,698 - -
4 Procurement of Electricity, Gas, Steam/
714,221 - - 3,945 - - -
Hot Water and Cold Air
5 Water Management, Waste Water
Management, Waste Management and - - - - - - -
Recycling, and Remediation Activities
6 Construction 418,208 417,224 920 - 127,232 983 -
7 Wholesale and Retail Trade;
Car and Motorcycle Repair and 504,314 - 151,327 1,823 - 102,860 -
Maintenance
8 Transportation and Warehousing 40,296 - 40,296 - - 26,566 -
9 Hotel and Food & Beverage 551,327 515,961 15,604 17 39,602 13,384 -
10 Information and Communication 1,110,802 - - 7,346 - - -
11 Financial and Insurance Activities 6,244,058 - - 12,564 - - -
12 Real Estate 350,075 350,075 - - 25,279 - -
13 Professional, Scientific and Technical
- - - - - - -
Activities
14 Rental and Leasing Activities Without
Option Rights, Employment, Travel 130,513 - 32,816 240 - 24,898 -
Agents and Other Business Support
15 Government Administration, Defense
- - - - - - -
and Compulsory Social Security
16 Education - - - - - - -
17 Health and Social Activities - - - - - - -
18 Arts, Entertainment and Recreation - - - - - - -
19 Other Services - - - - - - -
20 Hospitality Activities as an Employer;
Activities That Produce Goods and
- - - - - - -
Services by Households to Meet
Personal Needs
21 International Organisations and Other
Extra International Organisations - - - - - - -
Activities
22 Hospitality 161,769 2,300 25,977 2,379 1,917 25,747 -
23 Non Other Business Field - - - - - - -
24 Miscellaneous 820,509 - - - - - 3
Total 15,677,679 1,365,126 448,223 61,814 232,768 194,438 3
PT Bank QNB Indonesia Tbk Annual Report 2024 — 141
Page 142
Risk Management (continued)
Table 1.6. Disclosure of Claims by Number of Days
Outstanding - Bank Unconsolidated
Position at December 2024
(in million Rupiah)
Claims by Number of Days Outstanding
> 90 days up > 120 days up
No Type of Exposure to 120 days to 180 days > 180 days Total
(a) (b) (c) (d) (e) (f)
1 Credit included in Matured Claims 323 389,745 38,108 428,176
2 Securities included in Matured Claims - - - -
Total 323 389,745 38,108 428,176
Table 2.1. Disclosure of Performing and
Non-Performing Assets
Position at December 2024
(in million Rupiah)
Non-Performing (KL, D, M Quality)
Performing Not Impaired Claims
(L and DPK Quality) Impaired Claims Past Due > 90 Hari Past Due ≤ 90 Hari
Gross Gross Gross Gross
Carrying Carrying Carrying Carrying
Amount CKPN Amount CKPN Amount CKPN Amount CKPN
(a) (b) (c) (d) (e) (f) (g) (h)
1 Securities 2,065,635 - - - - - - -
2 Credit 8,274,346 310,606 228,834 168,555 - - - -
a. Corporation 8,243,334 307,032 200,746 142,174 - - - -
b. Retail 31,012 3,574 28,088 26,381 - - - -
Administrative
3 Account 2,406,012 9,852 - - - - - -
Transactions
142 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Table 2.2. Disclosure of Performing and Non-Performing
Restructuring Assets
Position at December 2024
(in million Rupiah)
Performing Non-Performing
(L and DPK (L and DPK
Quality) Quality) Stage 1 Stage 2 Stage 3
Gross Gross Gross Gross Gross
Carrying Carrying Carrying Carrying Carrying
Amount CKPN Amount CKPN Amount CKPN Amount CKPN Amount CKPN
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
1 Securities - - - - - - - - - -
2 Credit 1,384,451 219,367 183,202 124,852 19,830 24 1,326,693 193,462 221,130 150,734
a. Corporation 1,384,364 219,353 181,071 124,437 19,763 17 1,326,673 193,455 218,999 150,319
b. Retail 87 14 2,131 415 67 7 20 7 2,131 415
Administrative
3 Account - - - - - - - - - -
Transactions
QUALITATIVE DISCLOSURES RELATED TO CREDIT RISK MITIGATION TECHNIQUES (CRC)
To disclose the collateral evaluation and management process, the Bank uses data registered in the Bank’s records for
collateral and carries out inventory checks by comparing the data with original documents kept by the Bank. This evaluation
process is carried out regularly and Bank records will always be updated for any changes and supporting documentation will
be stored properly by the Bank.
Based on regulatory regulations, there are three types of Credit Risk Mitigation (MRK) Techniques that are recognised
and can be used by Banks, namely Collateral Technique, Guarantee Technique, and Credit Guarantee/Insurance Technique.
Currently the Bank does not have a concentration on one particular MRK technique, because the Bank does not have exposure
to all three types of MRK techniques that are recognised in accordance with the statutory regulations.
Quantitative Disclosures related to Credit Risk Mitigation (MRK)
Technique (CR3)
Position at December 2024
(in million Rupiah)
Claims
Secured with Claims
Claims Not Claims Claims Guarantee and/ Secured with
Secured with Secured with Secured with or Credit Credit
MRK Technique MRK Technique Collateral Insurance Derivatives
(a) (b) (c) (d) (e)
1 Credit 7,198,441 376,832 376,832 - -
2 Securities 2,065,635 - - - -
3 Total 9,264,076 376,832 376,832 - -
Matured Credit
4 448,223 - - - -
and Securities
PT Bank QNB Indonesia Tbk Annual Report 2024 — 143
Page 144
Risk Management (continued)
DISCLOSURE OF THE USE OF EXTERNAL CREDIT RATINGS (CRD)
To obtain information regarding the ratings from debtors directly and/or using desktop checking, the Bank searches for
and uses existing rating information related to customers in its assessment. If there are changes, customer data will be
updated according to the latest information. The portfolio categories assessed by the Bank using this ranking methodology
are all the categories whose information is accessible via desktop checking.
Disclosure of Credit Risk Exposure and Impact of
Credit Risk Mitigation (MRK) Technique (CR4)
Position at December 2024
(in million Rupiah)
Net Claims Before
FKK and MRK Implementations
Statement of
Financial Position TRA
No Portfolio Category (a) (b)
1 Claims against Government 3,586,305 -
2 Claims against Public Sector Entities 289,993 500,000
Claims against Multilateral Development Banks and
3 - -
International Institutions
4 Claims against Banks 361,673 -
Claims against Securities Companies and Other
- -
Financial Services Institutions 1)
5 Claims in the Form of Covered Bonds - -
Claims against Corporations - General Corporate
6 5,078,999 1,179,821
Exposures 2)
Claims against Securities Companies and Other
1,696,080 600,000
Financial Services Institutions 3)
Dedicated Financing Exposure 4) - -
Claims in the Form of Securities/Subordinated Loans,
7 - -
Equity, and Other Capital Instruments
8 Claims against MSMEs and Retail Portfolio 13,753 105,181
9 Loans with Property as Collateral - -
Loans with House as Collateral whose Payments Are
Not Materially Dependent on the Property's Cash 14,389 -
Flows
Loans with House as Collateral whose Payments Are
- -
Materially Dependent the Property's Cash Flows
Loans with Commercial Property as Collateral whose
Payments Are Not Materially Dependent on the 54,108 21,000
Property's Cash Flows
Loans with Commercial Property as Collateral whose
Payments Are Materially Dependent on the Property's 710,343 -
Cash Flows
Loans for Procurement of Lands, Cultivation of Lands,
- -
and Constructions
10 Matured Claims 218,319 -
11 Other Assets 820,509 -
12 Total 12,844,471 2,406,002
144 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Net Claims After RWA and
FKK and MRK Implementations Risk-Weighted Average
Statement of Risk-Weighted Average
Financial Position TRA RWA (e/(c+d))
(c) (d) (e) (f)
3,586,305 - - -
289,993 50,000 154,997 0.46
- - - -
361,673 - 104,620 0.29
- - - -
- - - -
4,702,167 117,982 4,667,272 0.97
1,696,080 60,000 439,230 0.25
- - - -
- - - -
13,753 10,518 19,109 0.79
- - - -
14,389 - 7,190 0.50
- - - -
54,108 2,100 540,084 9.61
710,343 - 47,728 0.07
- - - -
218,319 - 184,770 0.85
820,509 - 901,613 1.10
12,467,639 240,600 7,066,613 -
PT Bank QNB Indonesia Tbk Annual Report 2024 — 145
Page 146
Risk Management (continued)
Disclosure of Exposure by Assets Classes and
Risk Weights (CR5)
Position at December 2024
(in million Rupiah)
No Portfolio Category 0% 20% 50%
1 Claims against Government 3,586,305 - -
No Portfolio Category 20% 50%
2 Claims against Public Sector Entities 50,000 289,993
No Portfolio Category 0% 20% 30% 50%
Claims against Multilateral
3 Development Banks and International - - - -
Institutions
No Portfolio Category 20% 30% 40% 50%
4 Claims against Banks 38,819 322,854 - -
Claims against Securities Companies
and Other Financial Services 587,046 476,716 - 129,475
Institutions 1)
No Portfolio Category 10% 15% 20% 25% 35%
5 Claims in the Form of Covered Bonds - - - - -
No Portfolio Category 20% 50% 65% 75% 80%
Claims against Corporations - General
6 - 305,754 - - -
Corporate Exposures 2)
Claims against Securities Companies
and Other Financial Services 562,842 - - - -
Institutions 3)
Dedicated Financing Exposure 4) - - - - -
No Portfolio Category 100% 150%
Claims in the Form of Securities/
7 Subordinated Loans, Equity, and - -
Other Capital Instruments
No Portfolio Category 45% 75%
Claims against MSMEs and Retail
8 - 20,649
Portfolio
146 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 147
2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Net Claims After FKK and
100% 150% Others MRK Implementations
- - - 3,586,305
Net Claims After FKK and
100% 150% Others MRK Implementations
- - - 339,993
Net Claims After FKK and
100% 150% Others MRK Implementations
- - - -
Net Claims After FKK and
75% 100% 150% Others MRK Implementations
- - - - 361,673
- - - - 1,193,238
Net Claims After FKK and
50% 100% Others MRK Implementations
- - - -
Net Claims After FKK and
85% 100% 130% 150% Others MRK Implementations
- 4,514,394 - - - 4,820,149
- - - - - 562,842
- - - - - -
Net Claims After FKK and
250% 400% Others MRK Implementations
- - - -
Net Claims After FKK and
85% 100% Others MRK Implementations
- 3,622 - 24,271
PT Bank QNB Indonesia Tbk Annual Report 2024 — 147
Page 148
Risk Management (continued)
Disclosure of Exposure by Assets Classes and
Risk Weights (CR5) (Continued)
Position at December 2024
(in million Rupiah)
No Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50% 60%
9 Loans with Property as Collateral - - - - - - - - -
Loans with House as Collateral whose
Payments are not Materially Dependent - 612 - 4,232 - 1,002 - 4,039 -
on the Property's Cash Flows
without a credit sharing approach 5) - - - - - - - - -
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
Loans with House as Collateral whose
Payments Are Materially Dependent - - - - - - - - -
on the Property's Cash Flows
Loans with Commercial Property as
Collateral whose Payments are not
- - - - - - - - 21,200
Materially Dependent on the
Property's Cash Flows
without a credit sharing approach 5) - - - - - - - - -
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
Loans with Commercial Property as
Collateral whose Payments are
- - - - - - - - -
Materially Dependent on the
Property's Cash Flows
Loans for Procurement of Lands,
Cultivation of Lands, and - - - - - - - - -
Constructions
Net Claims After
FKK and MRK
No Portfolio Category 50% 100% 150% Others Implementations
10 Matured Claims 68,817 147,786 1,717 - 218,319
Net Claims After
FKK and MRK
No Portfolio Category 0% 20% 100% 150% 1250% 5) Others Implementations
11 Other Assets 36,917 - 547,551 236,041 - - 820,509
148 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 149
2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Net Claims After FKK and
65% 70% 75% 85% 90% 100% 105% 110% 150% Others MRK Implementations
- - - - - - - - - - -
- - 4,503 - - - - - - - 14,388
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - 35,008 - - - - 56,208
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- 496,122 - - 214,221 - - - - - 710,343
- - - - - - - - - - -
Net Claims of TRA Net Claims Net Claims
No Risk-Weights Financial Statements (Prior FKK) FKK Average (After FKK and MRK)
1 < 40% 5,556,344 1,779,821 0.77 5,667,344
2 40% - 70% 1,285,329 500,000 0.74 1,315,400
3 75% 14,634 105,181 0.21 25,152
4 85% - - - -
5 90% - 100% 5,750,406 - 0.95 5,462,585
6 105% - 130% - 21,000 - -
7 150% 237,758 - 1.00 237,758
8 250% - - - -
9 400% - - - -
10 1250% - - - -
11 Total Net Claims 12,844,471 2,406,002 4 12,708,239
PT Bank QNB Indonesia Tbk Annual Report 2024 — 149
Page 150
Code of Ethics and Corporate Culture
The Bank applies code of ethics as a guidance for each Code of Ethics Dissemination and Enforcement
employee in making the correct decision, and this
To make sure that all employees reach the same level of
includes the rules to escalate and discuss among
understanding and support the implementation of
interest parties to ensure that all stakeholders take
the code of ethics, the code of ethics has been
the right actions and display appropriate behaviour.
disseminated and can be accessed by all employees
Each employee can access the Bank’s code of ethics through the Human Resources Information System
through the Bank’s human resources information system (HRIS). Employees are required to fill in a statement that
(HRIS) and employee intranet portal. In addition, they have read and understand the contents of the code
each employee is also required to provide statement on of ethics. All employees are required to apply
their understanding of and commitment to doing their the principles defined in the book in carrying out their
work in alignment with the code of ethics. The Bank operational duties.
applies a disciplinary policy in the case of violation of code
Implementation of this code of ethics is observed and
of ethics or standard operating procedures.
evaluated periodically by the Bank. Revision to the code
Applicability of the Code of Ethics of ethics may be conducted when deemed necessary as
a form of compliance with the prevailing regulations and
The code of ethics applies universally, which means that legislations in Indonesia.
all values encompassed in it are applicable to
all personnel of PT Bank QNB Indonesia Tbk, including Corporate Culture
the BoC, BoD, and all levels of the management.
The foundation and guidelines for employees’ behaviour,
Code of Ethics’ Elements as manifested in QNB Values, presented in a separate
section in the Company Profile chapter, serve as the basis
All employees of the Bank are strongly committed to for the Bank’s corporate culture.
upholding the code of ethics in their day-to-day activities.
The following are its elements:
CODE OF ETHICS
1. Teamwork
2. Relationship Based on Trust
3. Protection of the Bank’s and Customers’ Assets and
Interests
4. Supplier Relationship
5. Social Responsibility
6. Adherence to the Law
7. Adherence to All Policies and Procedures of
PT Bank QNB Indonesia Tbk
8. Disclosure of Confidential Information
9. Our Word is Our Bond
10. Restriction on Working Elsewhere
11. Dealing with the Media
12. Avoidance of Inducement
13. Avoidance of Conflict of Interest
14. Proper Management of Staff Account
15. Personal Indebtedness
16. Personal Transactions
17. Attention to Personal Matters
18. Personal Development
19. Integrity in Interpersonal Relationships
20. Personal Conduct
21. Personal Appearance
22. Dealing with QNB Shares
23. Intellectual Property
SECURITY
1. Safety & Security
2. Continuity of Business in Times of Troubles
COMPLIANCE
1. Whistleblowing
2. Politics
3. Fraud, Money Laundering & Terrorist Financing
4. Confusion/Dilemma
5. Concluding Principles
150 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 151
2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Sustainability
Corporate Governance (GCG)
Whistleblowing System
The Bank’s commitment to upholding an ethical work culture
and good corporate governance principles is made manifest
the establishment of a whistleblowing system called AyoLapor,
managed by the Anti-Fraud Management & Investigation
Sub-Division.
The Bank has set up a mechanism to manage and Protection for Whistleblowers
follow-up any act that violates its internal rules and values.
The Bank strives to ensure that every whistleblower is
This mechanism upholds the principle of confidentiality
protected against any form of harassment or intimidation,
to fully guarantee the anonymity of the whistleblower.
and have their identity secured and their confidentiality
The Bank identifies and minimises financial and
guaranteed.
non-financial losses by encouraging employees to report
the violations they find as early as possible. Whistleblowing Report Handling
Whistleblowing System Legal Reference The reporting system is handled by the Anti-Fraud
Management & Investigation Sub-Division, whose primary
The legal basis for the Bank’s whistleblowing system is
responsibility is to administer the reports, monitor
the OJK Regulation No. 12/2024 dated 31 October 2024
the follow up to the reports, and maintain the confidentiality
on Implementation of Anti-Fraud Strategy for Financial
of the identities of both the reporting parties and
Services Institutions. This regulation will be adopted and
the reported parties. Reports must be submitted to
effective on 1 February 2025.
the Fraud Oversight Committee (FOC), which consists
Scope of Whistleblowing System of the BoD and Senior Management. In the case of audit
matters included in the report, the report shall also be
This system applies universally and fairly to all individuals submitted to Audit Committee Chairman, along with
of the Bank on all levels of employment, including the work plan to handle the report. If the reported party is
the BoD, the BoC, and BoC Committees, as well as an FOC member, the report receiver shall not submit
external parties that may provide information related to the report to said FOC member who is involved.
the violation that they are aware of.
Performance
General Provisions of Whistleblowing System
In total, seven valid reports were submitted via AyoLapor
Whistleblowing may be from internal or external parties. in 2024. All seven cases had been resolved by the end of
Internal parties include employees (permanent, 2024, either through escalation to another unit or
in probation, contract, and outsourced), Management withdrawn by the reporter.
(including the BoD), and the BoC. External parties may
report the violation by providing the correct and valid Whistleblowing Reports in 2024
proof (in the form of recordings, photos, etc.)
as evidence. Description Total
Violators are parties suspected or believed to be Total reports received 7
suspected of having conducted violation or having acted
against the law, or having conducted unethical/immoral With indication of fraud 0
actions or other actions that may jeopardise the Bank, Without indication of fraud 7
either financially or non-financially.
Whistleblowing Mechanism
In the reporting process, the whistleblower must keep
the truth and accuracy of the information that they have
submitted and provide adequate information for
the continuation of investigation. Information must
include the violator’s identity, chronology of events, and
the violation.
The whistleblower may submit their report to
AyoLapor via any of the following: e-mail to
ayolapor@qnb.co.id or telephone (+6221 50857925
for external, or extension 8558 for
ULJT–Untuk Lapor Jangan Takut for internal).
Reports received may also be those escalated by other
divisions, alleged fraud event experienced by
the whistleblower, etc.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 151
Page 152
Anti-Bribery & Corruption Policy
QNB Indonesia upholds a zero-tolerance principle regarding
to bribery and corruption, and is also committed to the highest
standards of acting professionally, fairly, and with integrity in all
transactions and business dealings and relationships wherever it
operates. The Bank also implements and enforces an effective
system against bribery and corruption.
Corruption is defined as the abuse of power by someone entrusted by a company/organisation, both in the public and
private sectors, to obtain personal gain or serve personal interests.
The most commonly encountered form of corruption is bribery. Other types of corruption include, but are not limited to,
practices of misappropriation, theft, deception, extortion, conflict of interest, illegal forms of political contribution/payment
to charity, third-party placement with low interest rate coupled with a promise of reward, and receiving illegal fund from
money laundering. Corruption also encompasses the giving of gifts previously offered, promised, or provided to obtain
commercial gain, obtain employment, abuse of regulations, as well as other personal gains.
To mitigate the risk of bribery and corruption, the Bank has updated its Anti-Bribery and Corruption Policy, independently
evaluated the risk of bribery and corruption, disseminated the principle of zero-tolerance of bribery and corruption to
raise awareness thereof, and required all employees, including the BoD and the BoC, to sign the Integrity Pact.
In 2024, the Bank recorded zero cases of corruption and bribery in its business.
Information Disclosure and Access
to Bank’s Information
The Bank encourages the public to access the latest information on its financial, non-financial, and other reports, under
the principles of transparency and accountability, by conducting public exposes, issuing press releases, and maintaining
the corporate website, www.qnb.co.id.
Customers may get in touch with the Bank or submit any query or complaint through the Bank’s Contact Center at
(+62 21) 300 55 300. The media are welcome to contact Corporate Communication via email at
corporate.communication@qnb.co.id.
The Bank distributes press releases to media with nationwide coverage, and engage the media actively, resulting in
the publication of articles that highlight the Bank’s value to the public.
The Bank conducts public exposes to disclose its financial and operational performance, achievements, challenges, and
other aspects, to investors, analysts, fund managers, stock exchange members and representatives, and the mass media.
Information Disclosure Activities in 2024
Disclosure Event Frequency Disclosure Date
AGMS 1 30 May 2024
EGMS 1 4 December 2024
Public Expose 1 1 March 2024
Customer Gathering 23 Throughout the year
Mass Media Review 120 Throughout the year
Press Release 8 Throughout the year
152 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Corporate Governance (GCG)
Litigations
In 2024, the Bank was involved in 16 civil cases and 3 criminal cases. Details of their settlement status are given below:
Number of Cases
Legal Dispute Civil Criminal
Settled, with a legally binding verdict 5 0
In the process of settlement 11 3
Total 16 3
None of these cases had a significant impact on the Bank or its operations.
None of the Bank’s BoC or the BoD members faced any lawsuit or legal case in the court and/or arbitration agencies in any
form in Indonesia. There is no material effect of litigation on the Bank’s business continuity.
Sanctions
In 2024, the Bank did not receive any sanctions in any form from the government nor from other relevant authorities that
may disrupt the Bank's operational business.
Transparency on the Bank’s Financial
and Non-Financial Performance
In line with the transparency principle, the Bank prepares and presents various reports consisting of Annual Reports, Monthly
and Quarterly Published Reports, as well as other reports related to the holding of GMS and Public Expose.
These initiatives are carried out pursuant to the applicable provisions and regulations, including POJK No. 37/POJK.03/2019
on Transparency and Publication of Bank Reports; POJK No. 8/POJK.04/2015 on Website of Issuer or Public Company;
and IDX BoD Decree No. Kep-00015/BEI/01/2021 on Amendment to Regulation No. I-E on Information Submission
Obligation.
The Bank’s financial and non-financial performance in 2024 was adequately presented in the forms mentioned above and
reported to the relevant authorities separately, independent from the one presented in this 2024 Annual Report.
Policy on Transactions with Conflict of
Interest
The policy governing transactions with affiliate parties, related parties, and transactions containing conflict of interest, is
stipulated in the BoC Charter, BoD Charter, and Code of Ethics, as well as other internal procedures and policies of the Bank.
Should a transaction containing conflict of interest take place, the members of BoD and BoC who are involved in
the transaction shall abstain from that transaction’s approval process.
In 2024, the Bank recorded no transactions with conflict of interest.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 153
Page 154
Implementation of OJK’s GCG Guidelines
for Public Companies
The Bank aligns its GCG implementation with the Good Corporate Governance Guidelines for Public Companies as
stipulated by the OJK Circular No. 32/SEOJK.04/2015. The GCG Implementation Guideline consist of five aspects, eight
principles, and 25 recommendations related to corporate governance. The Bank assesses its compliance with this Guideline
on an annual basis, and reports the implementation status of each of the recommendation stated in the Guidelines.
Fulfilment of the Guidelines in 2024 are detailed below.
GCG Principles and Recommendations
No Principle & Recommendation Implementation Status
A. Relationship between the public company and shareholders in ensuring the rights of
shareholders
1. Increasing the value of the execution of General Meeting of Shareholders (GMS).
Recommendations:
1.1) The public company has a method or technical procedure of voting in public or Implemented.
in private, which prioritises independence and shareholders interest.
1.2) All BoD and BoC members are present in the Annual GMS. Implemented.
1.3) Summary of GMS minutes of meeting is available on the public company’s Implemented.
website for at least one year.
2. Increasing the quality of communications between the public company and
the shareholders or investors.
Recommendations:
2.1) The public company owns a policy for communication with shareholders or Implemented.
investors.
2.2) The public company discloses its policy for communication with shareholders or Implemented.
investors on its website.
B. Function and Role of the Board of Commissioners (BoC)
3. Strengthening the membership and composition of BoC.
Recommendations:
3.1) The determination of the number of Commissioners considers the condition of Implemented.
the public company.
3.2) The determination of the composition of the BOC considers the diversity of Implemented.
required skills, knowledge, and experience.
4 . Increasing the quality of performing duties and responsibilities of BoC.
Recommendations: Implemented.
4.1) The BoC has a self-assessment policy to evaluate the performance of the BoC.
4.2) The self-assessment policy that evaluates the performance of the BoC is Implemented.
disclosed in the Annual Report of the public company.
4.3) The BOC has a policy on the resignation of any BoC members involved in Implemented.
financial crimes.
4.4) The BoC or committee that performs the nomination and remuneration function Implemented.
arranges the succession policy in the process of nominating a member of the BoD.
154 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Corporate Governance (GCG)
No Principle & Recommendation Implementation Status
C. Function and Role of the Board of Directors (BoD)
5. Strengthening the membership and the composition of the BoD.
Recommendations:
5.1) The determination of the number of Directors considers the current condition of Implemented.
the public company and effectiveness of decision-making.
5.2) The determination of the BoD composition considers the diversity of expertise, Implemented.
knowledge, and required experience.
5.3) Member of the BoD who oversees accounting or finance has the expertise and/ Implemented.
or knowledge in accounting.
6. Increasing the quality of the duties and responsibilities of BoD.
Recommendations:
6.1) The BoD has a self-assessment policy on the evaluation of the BoD’s performance. Implemented.
6.2)Self-assessment policy on the evaluation of the BoD’s performance is disclosed Implemented.
in Public Company’s annual report.
6.3) The BoD has a policy on the resignation of any BoD members involved in financial Implemented.
crimes.
D. Stakeholders Participation
7. Increasing the Company’s governance aspect through stakeholders participation.
Recommendations:
7.1) The public company has a policy to prevent insider trading. Implemented.
7.2) The public company has an anti-corruption and anti-fraud policy. Implemented.
7.3) The public company has a policy that governs the selection and capability Implemented.
enhancement of its supplier and vendor.
7.4) The public company has a policy on the fulfilment of creditors’ rights. Implemented.
7.5) The public company has a whistleblowing system policy. Implemented.
7.6) The public company has a policy on provision of long-term incentives for the BoD Implemented.
and employees.
E. Information Disclosure
8. Enhancing information disclosure implementation.
Recommendations:
8.1) The public company makes greater use of information technology in addition to Implemented.
website as a means for information disclosure.
8.2) The annual report of the public company discloses the ultimate beneficial Implemented.
owner(s) of at least 5% of the public company’s shares, in addition to
the disclosure of the ultimate beneficial owner(s) of the public company’s
shares through the majority and controlling shareholder(s).
PT Bank QNB Indonesia Tbk Annual Report 2024 — 155
Page 156
Sustainability Through its banking practices, QNB Indonesia is expanding its role in green finance to nurture a more liveable and prosperous future.
Page 157
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Sustainability
Page 158
QNB Sustainability Strategy
QNB GROUP’S GLOBAL APPROACH TO To achieve this aim, the Bank maintains its Sustainability
SUSTAINABILITY Vision and Mission, as follows:
At QNB, we define sustainability as the delivery of Sustainability Vision:
long-term value in financial, environmental, social and
ethical terms, for the benefit of our customers,
shareholders, employees and communities. QNB Indonesia will be
The Board sponsor for sustainability is H.E. Sheikh
Hamad Bin Jabor Bin Jassim Al-Thani. In this capacity,
a leading financial institution
he leads the Board of Directors in overseeing the overall in Indonesia that is socially and
execution of the Group’s sustainability strategy and
performance, and oversight of ESG-related risks. environmentally responsible.”
The BoD also links executive compensation to
environmental, social, and governance (ESG) Sustainability Mission:
performance through the Executive Management’s
Balanced Scorecard, which includes KPIs for
sustainability. Excelling in our three
The topic of ESG, including climate risk, is fully integrated sustainability pillars –
into QNB’s overall governance structure with clearly
identified responsibilities. All Environmental and Social
Sustainable finance,
topics are reported to the BoD via the Group Board Risk Sustainable operations, and
Committee (GBRC) and all Governance-related topics
through the Group Board Audit and Compliance Beyond Banking.”
Committee (GBACC). The ESG framework is cascaded
down from the BoD down to the Group Management Risk Sustainable finance is the integration of ESG criteria into
Committee (GMRC) and the Group Senior Management the Bank’s financing activities to deliver profit with
Committee (SMC). These two Tier 1 Executive purpose. The Bank aims to help customers manage their
Committees are responsible to execute upon any environmental and social risks, lend to businesses that
ESG-related decisions and embed them accordingly contribute towards the UNSDGs, improve access to
across management and operational levels. finance for SMEs and underserved groups, and provide
a responsible customer service.
In January 2024, Board-level governance of ESG was
restructured from the Group Board Nomination, Sustainable operations is the integration of ESG criteria
Remuneration, Governance and Policies Committee into the Bank’s business operations and across the
(GBNRGPC), in order to further enhance and ensure that Bank’s supply chain, to ensure ethical and efficient
respective topics are addressed by the right Board operations. The Bank is committed to strengthening
and Executive Management committees, and driven by corporate governance and risk management practices,
the right management and operational teams. promoting equality throughout its workforce, and
reducing carbon emissions generated by its operations.
Our established QNB Group sustainability policy and
framework encompass performance across ESG Beyond Banking refers to the Bank’s Corporate Social
aspects. This framework is in line with the objectives of Responsibility (CSR) activities in the communities
the United Nations Sustainable Development Goals where the Bank operates. The Bank’s ambition is to
(UNSDGs), the United Nations Global Compact (UNGC), make a positive contribution to the wider society, with
Qatar National Vision 2030, and the Qatar Stock an emphasis on education and financial literacy.
Exchange’s Guidance on ESG Reporting. To promote To achieve its sustainability vision and mission, in line with
transparency in the banking sector, the Group reports its its sustainable finance action plan for 2024,
sustainability performance annually in accordance with the Bank advanced its sustainability initiatives, while
the GRI Standards 2021, SASB and IFRS SDS S1 + S2. continuing to raise awareness among its stakeholders
The Group’s sustainability framework consists of three about its vision and approach to sustainability.
pillars: Sustainable finance, Sustainable operations, and
Beyond Banking. All three pillars support QNB’s goal of
sustainable financial performance, by reducing risks,
identifying new business opportunities, and
strengthening the QNB brand. These three pillars are
detailed in the next section, as they apply to the Group’s
operations in Indonesia.
SUSTAINABILITY FOCUS ON INDONESIA
Through its sustainability programmes, the Bank strives to
serve the needs and meet the expectations of its stakeholder
groups, while also generating shared value optimally for
its business, its shareholders, and the community at
large, principally through financial inclusion.
158 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Sustainability
The Bank’s long-term sustainable finance action plan for the period 2023–2027 is summarised below:
Year Priority Success Indicator
Formal implementation of a sustainable governance
framework by publishing QNB Indonesia Sustainability
Refining and improving sustainability governance Policy in end of December 2023.
framework for all sustainability activities; performing
2023 Availability of capable and adequate resources to
ESG benchmarking and data collation in preparation
support sustainability activities.
for 2024 report on sustainability activities.
Completion of sustainability-related data gathering for
2023 to be reported in the annual report.
Performing bank-wide review of all activities
Detailed and publicly available reports of prioritised
2024 to identify areas of improvement in accordance with
sustainability-related activities.
sustainability principles.
• Piloting a stress test related to climate risk. • Reporting of the climate risk stress test to OJK.
2025 • Determining and distributing division-level KPIs in • Adoption of sustainability-linked KPIs across all
relation to sustainability. divisions in Bank QNB Indonesia.
2026 Monitoring and refining sustainability-related KPIs. Improvement in the sustainability assessment score.
Achieving consistent improvements within Proven increase in score for Sustainable finance,
2027
the previous 5-year period in all sustainability metrics. Sustainable operations, and Beyond Banking activities.
The Bank’s sustainability strategy is elaborated in 6. Conducting a Climate Risk Stress Testing (CSRT)
its yearly Sustainable Finance Action Plan (RAKB). following OJK’s directive.
The most recent RAKB was prepared in alignment with 7. Ensuring balance in gender diversity and equality
the following regulations and guidelines: across layers of employees.
1. Technical Guidelines for Banks on the Implementation Parties Responsible for Implementing
of POJK No. 51/POJK/03/2017.
Sustainable Finance
2. QNB Indonesia Corporate & Institutional Banking
Credit Policy, which states that the QNB Group has The sustainability plans and activities for QNB are managed
Sustainable Finance objectives implemented. by Strategy Execution Division, supported by Human
Under this policy as well, QNB Indonesia identifies Resources, General Services, Compliance, Corporate
and examines prospective debtors in advance when Communication Divisions, as well as business units.
providing credit by requesting the completion The BOD is responsible for monitoring the implementation
of debtors’ and/or prospective debtors’ AMDAL and of the Sustainable Finance Action Plan. The details of
PROPER documents required in their respective lines duties and responsibilities in line with the implementation
of business. of Sustainable Finance in the Bank are presented in
3. Consideration was also given to QNB Group’s the Sustainable Finance Action Plan documentation
Sustainability Policy, QNB Group’s Environmental and published annually.
Social Risk Management framework and QNB
Group’s Sustainable Finance and Product Framework. Challenges in the Implementation of
Sustainable Finance
The Bank will integrate sustainability into its financing and
operations through the following priority activities: The challenges, which may cause the delays in
the accomplishment of the Bank’s sustainable finance
1. Reducing electricity usage by limiting AC and lighting
action plan, include the following:
operational hours.
2. Organising training for each employee related to A. External Challenges
the concept of sustainability, so that each employee 1. Evolvement of regulatory and standards causes
can understand and carry out sustainability activities uncertainty, which may complicate international
in accordance with its principles. ESG frameworks’ alignment or adoption.
3. Refining and improving the sustainable governance 2. High due diligence cost and high risk profiles for
structure that embodies a holistic mitigation of financing sustainable loans may have high impact
climate risk. on profitability.
4. Developing products and/or services applicable and 3. Limited market demands for green loans in
in line with the sustainability principles and QNB Indonesia, where clients may not prioritise ESG
Group Sustainable Finance and Product Framework, compliance.
with respect to the Bank’s focus that covers both 4. Limited information on guidelines and criteria for
Corporate & Institutional Banking and Retail Banking Sustainable Financing Projects in Indonesia.
segments, to identify opportunities. 5. Limited comprehensive ESG data and lack of
5. Applying Environmental Social Risk Management standardised reports.
(ESRM) for screening and categorising environmental
and social (E&S) risk.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 159
Page 160
QNB Sustainability Strategy (continued)
B. Internal Challenges Monitoring of Sustainable Finance Activities
The Bank may face internal challenges in implementing The Bank has appointed the Strategy Execution Division
Sustainable Finance due to limited resources and to be in charge for the overall monitoring of the
limited availability of integrated monitoring and implementation of the Sustainable Finance. The unit is
reporting system. to report to the BoD through the information provided in
The Bank is taking measures to mitigate these challenges, the Sustainability Report, which is prepared annually by
including: the Bank as part of its Annual Report and/or through
internal regular BoD meetings.
1. Optimising resource use to improve business
performance and maintain profitability. In the event that any part of the Sustainable Finance
2. Prioritising issuance of Sustainable Finance products plan has not yet been implemented in accordance with
to ensure sustainability and competitiveness in the planned programmes and timelines, the Bank will follow
the market. up and determine necessary improvements or changes
3. Training to ensure readiness and awareness of all required, by: reviewing the performance indicators used for
QNB Indonesia’s employees on the importance of the following years based on the realisation of
the Sustainable Finance concept. the Sustainable Finance programmes that have been
implemented; and assess the continuity of the Sustainable
Finance programmes in subsequent years as measured by
predetermined performance indicators.
Targets & Achievements
ACHIEVEMENTS IN 2024
Sustainable Finance
Description of Activity Participants Type of Activity Realisation
Online training related to
All employees. Online training. Conducted in Q4 2024.
Sustainability.
QNB Indonesia, Indosat
Over 80% of users of
Digital loan for financial Ooredoo Hutchison,
Lending. the UCan cash loan are those
inclusion. PT YuInsight Technologies
from the low income bracket.
International.
QNB Indonesia continues to
Supporting SMEs. Retail. Lending. support its existing SME
clients with loans.
Since May 2021, ESRM
Adoption of standards monitoring for due diligence
that are consistent with process has been
Corporate & Institutional
QNB’s ESRM (Environmental Documentation. implemented using
Banking.
and Social Risk Management) a checklist containing
framework. compliance criteria, restricted
or excluded sectors.
Sustainable Operations
Description of Activity Participants Type of Activity Realisation
Limiting the operating hours Manually turning off Electricity usage in 2024
of air conditioners (AC) and All employees. air-conditioners and lights stood at 948,069 kWh, 2%
elevators. after operational hours. lower than in 2023 .
Limiting paper consumption, Usage of e-paypro system Paper usage in 2024 was
using both sides of the paper All employees. for ordering stationery, 1,991 kg, 30% lower than in
(except for official documents). including paper. 2023 .
• Usage of automatic
Water usage in 2024 reached
Encouraging efficient use of faucets.
All employees. 8.0 megalitres, 49% above
water. • Regularly conducting
2023’s usage.
educative email blast.
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Sustainability
Beyond Banking
Description of Activity Participants Type of Activity Realisation
Disseminated emails about
responsible behaviours in
the working area and in
All employees. Dissemination.
the environment, and held
Periodic communication internal activities promoting
related to environmentally health-related topics.
friendly behaviours and
wellbeing/health protocol Organised a blood
as part of Bank’s value of donation drive, attended
responsible citizenship. by 84 employees.
84 employees. Offline event. The Bank collected 67 blood
bags subsequently donated
through PMI
(Indonesian Red Cross).
Involving employees as
volunteers, the Bank
organised a series of financial
literacy activities in Jakarta,
with an emphasis on basic
Expand QNB Indonesia Goes financial planning and
to School, the Bank’s annual entrepreneurship topics. This
128 participants &
financial literacy programme, Offline event. series of activities consists of
33 employees.
to reach new students and (1) educational sessions at
schools. school, (2) mentoring
sessions, and (3) bazaar
simulations, where students
have the opportunity to make
business plans and market
their products.
SUSTAINABILITY TARGETS IN 2025
The Bank’s sustainability targets for 2025 are divided into the same categories as detailed above. Goals in each category
are defined below:
Sustainable Finance:
1. Aiming to conduct Sustainable Finance and Product Framework (SFPF) training.
2. Developing products and/or services applicable and in line with the sustainability principles and QNB Group SFPF.
3. Raising awareness among all stakeholders about the importance of and compliance with Sustainable Finance regulations.
4. Developing electronic channels to enable customers to conduct various financial and non-financial transactions using
Retail Banking products.
5. Promoting financial inclusion for MSMEs.
Sustainable Operations:
1. Reducing electricity usage from AC units and lighting from year to year.
2. Limiting and managing paper used for printing.
3. Encouraging efficient water usage at the head office.
Beyond Banking:
1. Communicating regular reminders about environmentally friendly behaviour and employee well-being.
2. Continuing the annual financial literacy programme to reach new beneficiaries in cities across Indonesia.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 161
Page 162
Sustainable Finance
As a financial services provider, QNB Indonesia is firmly Product and Customer Responsibility Policy
committed to supporting the Indonesian government’s
The Bank complies with the rules and regulations on
sustainable finance goals. The Bank actively participates
customer protection and complaint handling, as stipulated
in initiatives to promote financial inclusion and expand
in a number of internal procedures, Laws of the Republic of
public access to financial services.
Indonesia, OJK Regulations and Circulars, as well as
The Bank’s sustainable finance efforts are reflected in its Bank Indonesia Regulations and Circulars.
diverse range of competitive products and services,
delivering meaningful and ongoing benefits to retail, Consumer Protection
MSME, and corporate customers. To ensure alignment The Bank upholds its customers’ trust in its operational
with the sustainability objectives of both QNB Group and system and provides them with the best level of service.
Indonesia, the Bank publishes its Sustainable Finance The Bank applies the principle of prudence, prioritising
Action Plan annually. customer protection and service above all else. This
All financial products and services offered by the Bank helps to reinforce customers’ trust in the banking
are approved by OJK and Bank Indonesia. Additionally, system, and the Bank is committed to maintaining this
QNB Indonesia adheres to the ESRM framework and trust and confidentiality, as set out in applicable laws and
the QNB Group Sustainability Policy, while also considering regulations.
future guidance on ESG definitions from OJK. Banking confidentiality in the Bank encompasses all
Customers can rely on QNB Indonesia for a secure and information related to customers’ savings and deposits,
trustworthy banking experience at all times. and the Bank works to ensure that this information is not
misused by unauthorised parties. In order to build and
Banking Product Developments and Innovations maintain customer trust, the Bank must strive to ensure
In 2024, the Bank maintained the following products that customer information is kept safe and secure at all
and services in line with the Sustainable Finance times, using the latest security technologies and
principles and Group Sustainable Finance framework. practices.
These products and services include: The obligation of upholding customer confidentiality does
1. UCan, a loan product for the mass market segment not apply in certain cases, such as for tax purposes and
running entirely on a digital platform, run in pursuing the interest of justice in criminal and civil cases,
partnership with Indosat Ooredoo Hutchison. as well as upon the request of the customer or their heir, as
2. Various mutual funds, in partnership with prominent stipulated in the applicable laws and regulations.
investment managers in Indonesia. The Bank’s products have been ensured to be secure
3. Indonesian Government Retail Bonds. for customers to use, given the solid framework of risk
4. Bancassurance products. management and compliance existing in the Bank’s
5. Mobile banking and internet banking services, which operations.
help reduce the carbon footprint of both the Bank
and its customers. Sustainable Practices in Loan Disbursement
6. Debit card. Prior to disbursing lending, the Bank requires prospective
Throughout the reporting period, no products or services borrowers to submit various documents that testify
of the Bank were withdrawn from circulation owing to to the debtors’ compliance with the social and
the negative impacts caused by such offerings. environmental regulations that are relevant to
Any withdrawal of any financial products or services from the industry in which they engage. Such documents may
the market in 2024 was due to considerations of their include an Environmental Impact Analysis (EIA or AMDAL
relevance to the needs in the market. in Indonesian), PROPER achievement, ESRM Due
Diligence, or other relevant documentation.
Sustainable Finance Awareness Campaign
The Bank, by principle, does not provide any lending to
Recognising the critical role of financial institutions in parties engaged in sectors or industries that are not yet
driving sustainable economic growth, the Bank carried out regulated, or expressly prohibited, by the laws prevailing
a Sustainable Finance Awareness Campaign, intended to in the Republic of Indonesia. Furthermore, the Bank
strengthen the integration of ESG principles into its does not provide any lending to parties that are found to
operations. have breached any regulations, as the Bank seeks to
As part of this campaign, the Bank organised an online protect the environment and social welfare of
training session on Sustainability—including Sustainable the nation.
Finance, Sustainable Operations, and Beyond Banking—in
Contact Points
the fourth quarter of 2024 applicable for all employees of
the Bank. This ensured that key stakeholders across The Bank welcomes suggestions, complaints and
the Bank understand and implement sustainability feedback to improve service quality. The Bank provides
practices effectively. several channels of communication for customers to direct
their complaints, as follows:
Training sessions covered various topics, such as ESG
risk assessment, sustainable lending frameworks, • 24-hour Contact Centre service at (+62 21) 300 55 300;
regulatory requirements, and global best practices in • E-mail to contact.center@qnb.co.id; and
green financing. • Direct interaction with branch frontliners.
162 — PT Bank QNB Indonesia Tbk Annual Report 2024
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Sustainability
Customer Complaint Handling
days of receipt. If resolution cannot be achieved within
To address customer complaints, the Bank forwards and this timeframe, the settlement period may be extended
coordinates all received complaints with relevant work by up to an additional 10 working days.
units and branches. This ensures that the ensure resolution
Should a customer remains dissatisfied with
is in line with the established Service Level Agreements
the resolution provided by QNB Indonesia, they may
(SLA).
escalate their complaint to Bank Indonesia or the OJK.
Customers may submit complaints verbally or in writing,
In 2024, QNB Indonesia received a total of 294 complaints
either directly or through a representative, accompanied
from customers. All the complaints had been settled by
by the necessary supporting documents.
the end of year. There were no grievances or complaints
Verbal complaints are resolved within 5 working days, from customers that had a significant impact on
while written complaints are addressed within 10 working the Bank’s reputation or operations.
The Bank ensures its customer complaint management quality by closely monitoring the resolution of each complaint
and measure the completion time.
Customer Complaints Settlement, 2024
Completed On Process Not Completed Number of
No. Legal Dispute Total Percentage Total Percentage Total Percentage Complaints
1 ATM & Debit Card 23 100% 0 0% 0 0% 23
2 Electronic Banking 42 100% 0 0% 0 0% 42
3 Credit Card 0 100% 0 0% 0 0% 0
4 Personal Loan 11 100% 0 0% 0 0% 11
5 Other Products 7 100% 0 0% 0 0% 7
6 Trust 1 100% 0 0% 0 0% 1
7 UCan 210 100% 0 0% 0 0% 210
Grand Total 294 100% 0 0% 0 0% 294
Customer Service Improvement Programme
The Bank delivers exceptional customer service and is actively enhancing the quality of its front-line staff, both within its
branches and at the Contact Centre. To ensure this high standard is upheld, employees undergo comprehensive training
on product knowledge and banking solutions to better serve customers.
Looking ahead, the Bank may expand its service network by opening new branches, relocating existing ones to more
strategic locations, and strengthening its digital presence. These initiatives aim to make the Bank’s products and services
more accessible to customers.
To evaluate customer satisfaction and identify opportunities for improvement, the Bank may perform a customer satisfaction
survey in the coming years. This survey will offer valuable insights into customer service performance, enabling the Bank
to address feedback and implement necessary enhancements to meet customers’ needs and expectations. This approach
will help the Bank refine its service standards and develop innovative customer service programmes to further elevate
the customer experience.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 163
Page 164
Sustainable Operations
Equality
Aligned with the QNB Group’s Human Rights Statement published in 2024, the Bank ensures that equal employment
opportunity is provided to every qualified candidate, regardless of their gender or background. Recruitment and career
advancement are based on each individual’s potential and skill, without discriminating against candidates’ gender, age,
race, ethnicity, religion, or belief. The Bank strictly prohibits any form of child labour and forced labour in its activities.
The Bank fosters a merit-based culture, guaranteeing all employees equal access to training and self-improvement
programmes. These are designed to enhance the necessary competencies for professional growth.
Gender equality in the Bank as at 31 December 2024 is encapsulated in the following table:
Gender
Position Female Male
Commissioners 1 3
Directors 0 4
Division Heads 14 10
Others 186 189
Total 201 206
Industrial Relations Occupational Health and Safety
In developing policies and regulations related to Employees of the Bank, along with their dependants,
employment and in regard to industrial relations are enrolled to a health insurance programme by the Bank.
management, the Bank is guided by Law No. 6/2023 on Every year, the Bank’s employees also participate in
Employment. a routine medical check-up.
The Bank is also subject to the Manpower Act, and this All employees are required to be able to implement
is reflected in the freedom of association that is upheld the basic guidance and work procedures to minimise
within the Bank, as mandated by Law No. 21/2000 on the risk of workplace accidents and protect their health.
Trade Unions/Labour Unions. The Bank regularly conducts Business Continuity
Management (BCM) drills to ensure that all employees are
The management of the Bank maintains open
fully prepared for any emergency event or disaster.
communication with union officials and members
in order to preserve harmonious industrial relations, In 2024, no workplace accidents took place in the Bank’s
mutual respect, and mutual benefits. All efforts must be premises.
taken to ensure that any conflict that arises is resolved
within the division or the company, according to QNB Kita
the Law No. 6/2023 and Law No. 2/2004 on To strengthen team cohesion and employee engagement
Industrial Relations Conflict Resolution. with the Bank, various events were held as part of
In 2024, the Bank did not record any grievances from the QNB Kita programme.
employees in relation to the Bank’s employment
In 2024, the QNB Kita programme encompassed
practices.
the following events:
The Bank maintains a Collective Labour Agreement
• Ramadan Gathering & Halal Bihalal;
(PKB) resulting from negotiations between the Bank
• QNB Juang in August to promote creativity and
and the labour union, regulating the terms at work,
camaraderie among employees, which in 2024 took
rights and obligations of both parties under
the form of sports tournaments which also featured
the provisions of law. The current PKB is valid until
teams from the Embassy of Qatar in Indonesia, with
November 2025 and has been registered with
the sports in competition comprising futsal,
the Ministry of Manpower of the Republic of Indonesia
badminton, and table tennis;
No. Kep.4/HI.00.01/00.0000.231024002/B/XII/2023
• The Ruby Women’s Club as a club for female
dated 4 December 2023.
employees to empower themselves as women, enrich
Remuneration Policy their knowledge, and create a better working
environment for women;
The Bank’s remuneration policy is applicable to all • Regular sports activities: poundfit, zumba, yoga,
employees without exception, in line with the prevailing badminton, futsal, tennis, and table tennis;
regulations. • Religious activities: Moslem gathering and Christian
The lowest monthly salary paid by the Bank to its community;
employees in 2024 was recorded to be Rp5,195,906, in • Mid-year Town Hall for all employees in July; and
DKI Jakarta. This figure was equal to the province’s • Employee year-end gathering (annual staff event) in
statutory minimum wage in 2024. December.
164 — PT Bank QNB Indonesia Tbk Annual Report 2024
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2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG)
Sustainability
Training and Competence Development
Training and competence development programmes provided to employees in 2024 included:
• Leadership (Core Programme);
• Mandatory certifications and internal accreditation;
• Soft skills, such as, communication skills, selling techniques, coaching skills, presentation skills, service quality;
• Technical skills, such as courses on trade finance, graphonomy, and occupational health & safety;
• Sharing sessions, disseminations, and workshops;
• On-the-job training;
• Talent Development Programme; and
• Management Development Programme.
Training Indicators Total
Total Programmes 285
Total Participants 16,314
Total Learning Duration in Man-days 3,299
Average Man-days/Employees 8
Man-days >= 3 Days 391
Training Distribution 99.75%
Total
Directorate Untrained Trained Employees Fulfilment
CEO 0 18 18 100%
Compliance 0 21 21 100%
Corporate & Institutional Banking 0 22 22 100%
Credit 0 41 41 100%
Finance 0 18 18 100%
Human Resources 0 14 14 100%
Operations & Technology 1 90 91 99%
Retail Banking 0 135 135 100%
Risk 0 20 20 100%
Management Development Program 0 16 16 100%
Treasury & Financial Institution 0 7 7 100%
Total 1 402 403 99.75%
2024
Programme Number of Programmes Number of Participants
Mandatory/Core Programmes 26 355
Accreditations & Certifications 35 456
Technical/Functional Training 189 9,507
Leadership & Professional Development 12 71
Talent Development Programmes 8 604
Learning Forums & Engagement Events 13 2,124
Learning Center & Infrastructure 2 0
PT Bank QNB Indonesia Tbk Annual Report 2024 — 165
Page 166
Sustainable Operations (continued)
Eco-Conscious Operations
As part of its sustainability commitment, QNB Indonesia has implemented various initiatives to gradually reduce the carbon
footprint of its operations. One of the essential efforts to achieve this target is through extensive recording and reporting
of each source of emissions in the Bank.
In 2024, the Bank recorded carbon emissions from its various business activities, especially from its employees’ business
travel. In addition, the Bank also uses a significant amount of energy to operate all of its offices. The energy used for
the Bank’s various activities (categorised under Scopes 1 and 2 based on the GHG Protocol) in 2024 as a whole reached
3,959 gigajoules (GJ), and resulted in the emission of 668 tonnes of CO2eq. This is equivalent to an energy intensity of
9.8 GJ and emission intensity of 1.7 tonnes of CO2eq for each employee.
The Bank also calculates the Scope 3 carbon emissions, specifically those grouped under Category 6 based on the GHG
Protocol, namely employee travel. In 2024, the Bank’s emissions from employee travel amounted to 27 tonnes of CO2eq.
Furthermore, the Bank measures paper waste generated from its operational activities, and in 2024 it reached 1,991 kg,
a reduction of 30% from 2023’s usage.
Energy Energy Emission CO2eq
Conversion Consumption Conversion Emissions
Source Unit Amount Factor 2024 (GJ) Factor 2024 (tonnes)
Scope 1
0.0342 GJ/ 2.0975 kg
Gasoline for Vehicles litres 11,686 litre 400 CO2eq/litre 25
0.0386 GJ/ 2.5121 kg
Diesel for Generators litres 2,844 litre 110 CO2eq/litre 7
Scope 2
0.0036 GJ/ 0.6635 kg/
Electricity Usage kWh 958,069 kWh 3,449 kWh 636
Total (Scopes 1 & 2) 3,959 668
Scope 3
Category 6: Employee Travel headcount 403 N/A N/A ICAO Dataset 27
Total (Scopes 1, 2, & 3) 695
By practicing sustainable banking, QNB Indonesia is committed to a greener world for future generations.
166 — PT Bank QNB Indonesia Tbk Annual Report 2024
Page 167
2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG)
Sustainability
Beyond Banking
QNB Indonesia continued its commitment to corporate social
responsibility in 2024 through various impactful initiatives geared
to boost the quality of education, health, and community life in
Indonesia.
The QNB Indonesia Goes to School campaign was held
in March and November 2024 and targeted students at
SMKN 66 and SMK Assa’adah, both in Jakarta. These
events garnered the participation of 128 students from
those two schools, alongside 33 Bank employees. These
figures marked an increase in participation compared to
the previous year. A pre- and post-event survey indicated
an 8.17% improvement in students’ financial knowledge,
from a score of 70.53% at the pre-test to 78.70%
afterwards.
Students demonstrated their understanding through
the designing of 15 e-posters on financial planning tips.
Book Donation
Through the book donation initiative, Bank employees
were encouraged to contribute to enhancing literacy by
donating books to public spaces. In 2024, a total of
124 books were collected and distributed effectively
through Jakarta Bookhive, a public book-sharing campaign.
QNB Indonesia's breast cancer awareness-raising initiatives Blood Donation
in 2024 reflect its commitment to improving
One initiative of the Bank’s in 2024 tackled the critical
public health.
issue of blood supply availability in the Indonesian
healthcare system. Through this annual blood donation
drive, 84 employees of the Bank participated in
QNB Indonesia’s “Beyond Banking” efforts have been the programme held in August 2024. In total, 67 blood
made manifest through donations, financial literacy and bags were collected and subsequently handed over to
healthcare awareness campaigns, as well as employee the Indonesian Red Cross (PMI). The Bank plans to
engagement programmes, all aligned with its mission to continue carrying out similar drives in the future.
support sustainable growth in the community.
Breast Cancer Awareness
PC Donations
Cognizant of the rising prevalence of breast cancer in
A key CSR initiative undertaken by QNB Indonesia in 2024 society, even among young and otherwise healthy
was the personal computer (PC) donation programme. individuals, in 2024 the Bank took a proactive stance
As it was geared towards improving the availability and to promote awareness of this health issue. The campaign
quality of education infrastructure in schools, several of took place with a series of health-related activities,
the programme’s events were integrated into the Bank’s including QNB Kita Sport, educational sessions, and free
landmark CSR initiative, “QNB Indonesia Goes to ultrasound (USG) check-up for employees. In this
School”, which has been running since 2018 to boost initiative, the Bank collaborated with Lovepink Indonesia,
financial literacy in young Indonesians across the country, leading to 30 employees receiving free USG screenings.
through various educational school-based activities.
A total of 50 PC units were donated to five institutions in
2024: SMK Wisata Indonesia, SMKN 66 Jakarta, Pondok
Pesantren Roudlotul Muta’allimin, SDN Cikeas 01, and
SMK Assa’adah.
QNB Indonesia Goes to School
This longstanding effort of QNB Indonesia in raising
financial awareness and literacy among school students
through basic financial planning and entrepreneurship
workshops continued in 2024. At the event, the Bank
expanded its educational modules and encouraged
students to learn about entrepreneurship. The students
are also invited to participate in business simulations.
PT Bank QNB Indonesia Tbk Annual Report 2024 — 167
Page 168
Financial Statements QNB Indonesia's resounding financial performance in 2024 reflects a dedication to responsible banking and visionary planning in a tremendously dynamic market.
Page 169
2024 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance (GCG) Sustainability
Page 170
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Page 171
PT Bank QNB Indonesia Tbk Laporan keuangan tanggal 31 Desember 2024 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2024 and for the year then ended with independent auditor’s report
Page 172
SURAT PERNYATAAN DIREKSI
TENTANG TANGGUNG JAWAB ATAS LAPORAN KEUANGAN
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2024 DAN 31 DESEMBER 2023
PT BANK QNB INDONESIA Tbk ("BANK")
BOARD OF DIRECTORS' STATEMENT
REGARDING THE RESPONSIBILITY ON THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED 31DECEMBER 2024 AND 31DECEMBER 2023
PT BANK QNB INDONESIA Tbk ("BANK')
Kami yang bertanda tangan di bawah ini/We, the undersigned:
1. Nama/Name Nick Groene
Alamat Kantor/Office Address Revenue Tower, District 8, SCBD Lot 13
JI. Jendral Sudirman Kavling 52-53
Jakarta
Alamat RumahlResidential Address District 8 @Senopati Tower Eternity Unit 101
JI. Senopati Raya Lot. 28 SCBD, Senayan Keb. Baru
Nomor Telepon/Phone Number (021)5155155
Jabatan/Position Direktur UtamalPresident Director
2. Nama/Name Gede Shanta Wiguna
Alamat Kantor/Office Address Revenue Tower, District 8, SCBD Lot 13
JI. Jendral Sudirman Kavling 52-53
Jakarta
Alamat RumahlResidential Address Komp BPPT H8/B3, Rt 009/003 ,
Kel. Meruya Utara, Kec. Kembangan, Jakarta Barat
Nomor Telepon/Phone Number (021)5155155
Jabatan/Position Direktur/Director
menyatakan bahwa: declare that:
1. Kami bertanggung jawab atas penyusunan dan penyajian 1. We are responsible for the preparation and presentatfon
laporan keuangan Bank; of the Bank's financial statements;
2. Laporan keuangan Bank telah disusun dan disajikan sesuai 2. The Bank's financial statements have been prepared and
dengan Standar Akuntansi Keuangan di Indonesia; presented in accordance with Indonesian Financial
Accounting Standards;
3. a. Semua informasi dalam laporan keuangan Bank telah 3. a. All information in the Bank's financial statements has
dimuat secara lengkap dan benar; been disclosed in a complete and truthful manner;
b. Laporan keuangan Bank tidak mengandung informasi b. The Bank's financial statements do not contain
atau fakta material yang tidak benar, dan tidak misleading information or material facts nor do they
menghilangkan informasi atau fakta material; omit information or material facts;
4. Kami bertanggung jawab atas sistem pengendalian internal 4. We are responsible for the Bank's internal control system;
dalam Bank;
5. Kami bertanggung jawab atas kepatuhan terhadap hukum 5. We are responsible for the compliance with laws and
dan peraturan yang berlaku. regulations.
Demikian Pernyataan ini dibuat dengan sebenarnya. This Statement has been made truthfully.
Jakarta, 28 Februari 2025 / February 28, 2025
Atas Hama dan mewakili Direksi/For and on behalf of the Board of Directors
Gede Shanta Wiquna
rres~aenr u~rector Director
PT Bank QNB Indonesia Tbk Jl. Jend. Sudirman Kay. 52-53 Tel: (+62 21) 515 5155
Revenue Tower, 8t'' Floor Jakarta 12190 Fax: (+62 21) 515 5388 gnb.co.id
District 8, SCBD Lot 13
Page 173
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2024 AS OF DECEMBER 31, 2024
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Pages
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan …………………………….... 1-2 ………………………… Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain …………………………………. 3-4 ……………………………Comprehensive Income
Laporan Perubahan Ekuitas …………………………… 5 …………………………Statement of Changes in Equity
Laporan Arus Kas ………………………………………... 6-7 ………………..……………… Statement of Cash Flows
Catatan Atas Laporan Keuangan ……………………… 8-137 ………………………Notes to the Financial Statements
************************
Page 174
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 2/1/II/2025
Pemegang Saham, Dewan Komisaris, The Shareholders and the Boards of
dan Direksi Commissioners and Directors
PT Bank QNB Indonesia Tbk PT Bank QNB Indonesia Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
QNB Indonesia Tbk (“Bank”) terlampir, yang terdiri statements of PT Bank QNB Indonesia Tbk (the
dari laporan posisi keuangan tanggal “Bank”), which comprise the statement of
31 Desember 2024, serta laporan laba rugi dan financial position as of December 31, 2024, and
penghasilan komprehensif lain, laporan perubahan the statement of profit or loss and other
ekuitas, dan laporan arus kas untuk tahun yang comprehensive income, statement of changes in
berakhir pada tanggal tersebut, serta catatan atas equity, and statement of cash flows for the year
laporan keuangan, termasuk informasi kebijakan then ended, and notes to the financial statements,
akuntansi material. including material accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects,
material, posisi keuangan Bank tanggal the financial position of the Bank as of
31 Desember 2024, serta kinerja keuangan dan December 31, 2024, and its financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar ended, in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public
jawab kami menurut standar tersebut diuraikan Accountants (“IICPA”). Our responsibilities under
lebih lanjut dalam paragraf Tanggung Jawab those standards are further described in the
Auditor terhadap Audit atas Laporan Keuangan Auditor’s Responsibilities for the Audit of the
pada laporan kami. Kami independen terhadap Financial Statements paragraph of our report. We
Bank berdasarkan ketentuan etika yang relevan are independent of the Bank in accordance with
dalam audit kami atas laporan keuangan di the ethical requirements that are relevant to our
Indonesia, dan kami telah memenuhi tanggung audit of the financial statements in Indonesia, and
jawab etika lainnya berdasarkan ketentuan we have fulfilled our other ethical responsibilities
tersebut. Kami yakin bahwa bukti audit yang telah in accordance with these requirements. We
kami peroleh adalah cukup dan tepat untuk believe that the audit evidence we have obtained
menyediakan suatu basis bagi opini kami. is sufficient and appropriate to provide a basis for
our opinion.
i
Page 175
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal tersebut current period. Such key audit matters were
disampaikan dalam konteks audit kami atas addressed in the context of our audit of the
laporan keuangan secara keseluruhan, dan dalam financial statements taken as a whole, and in
merumuskan opini kami atas laporan keuangan forming our opinion thereon, and we do not
terkait, dan kami tidak menyatakan suatu opini provide a separate opinion on such key audit
terpisah atas hal audit utama tersebut. Untuk hal matters. For the key audit matter below, our
audit utama di bawah ini, penjelasan kami tentang description of how our audit addressed such
bagaimana audit kami merespons hal tersebut matter is provided in such context.
disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misstatement of the accompanying
penyajian material dalam laporan keuangan financial statements. The results of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed
prosedur yang dilakukan untuk merespons hal to address the key audit matter below, provide the
audit utama di bawah ini, menyediakan basis bagi basis for our opinion on the accompanying
opini kami atas laporan keuangan terlampir. financial statements.
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti yang dijelaskan dalam Catatan 11 atas As describe in Note 11 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2024,
31 Desember 2024, cadangan kerugian the balance of allowance for impairment losses on
penurunan nilai atas kredit yang diberikan adalah loans amounted to Rp488,839 million. The
sebesar Rp488.839 juta. Kebijakan akuntansi material accounting policies information of
material untuk cadangan kerugian penurunan nilai allowance for impairment losses on loans are
atas kredit yang diberikan diungkapkan dalam disclosed in Note 2s to the accompanying financial
Catatan 2s atas laporan keuangan terlampir. Kami statements. We focused on this area because the
berfokus pada area ini karena nilai tercatat atas carrying value of loans and the allowance for
kredit yang diberikan dan cadangan kerugian impairment losses on loans are material to the
penurunan nilai atas kredit yang diberikan adalah accompanying financial statements
material terhadap laporan keuangan terlampir.
ii
Page 176
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan (lanjutan) (continued)
Penentuan cadangan kerugian penurunan nilai Determination of allowance for impairment losses
memerlukan pertimbangan dan memiliki requires judgement and is subject to estimation
ketidakpastian estimasi termasuk dalam uncertainty which includes determining the model
penentuan model untuk menghitung cadangan to calculate allowance for impairment losses,
kerugian penurunan nilai, identifikasi eksposur identification of credit exposures with significant
kredit yang mengalami penurunan kualitas kredit deterioration in credit quality, and determining
yang signifikan, penentuan asumsi yang assumptions used in the allowance for impairment
digunakan dalam model perhitungan cadangan losses calculation models (for exposures assessed
kerugian penurunan nilai (untuk eksposur yang on an individual or collective basis), including
dinilai secara individu atau kolektif), termasuk forward-looking macroeconomics factors.
faktor ekonomi makro berorientasi masa depan.
Respons audit: Audit response:
Prosedur audit kami dalam merespon hal audit Our audit procedures to address the key audit
utama tersebut di atas mencakup, antara lain: matter mentioned above included, among others:
menguji pengendalian utama atas pemberian tested of key controls over the origination, regular
kredit, melakukan penilaian kualitas kredit internal internal credit quality assessments, recording and
secara regular, melakukan pencatatan dan monitoring of the loans, and general controls over
pengawasan kredit yang diberikan, serta the allowance for impairment losses system and
pengendalian umum atas sistem perhitungan the application controls over the completeness
cadangan kerugian pernurunan nilai dan and accuracy of data flows from source systems
pengendalian aplikasi atas kelengkapan dan to the allowance for impairment losses system. We
keakuratan aliran data dari sistem asal ke sistem also obtained understanding and assessed
perhitungan cadangan kerugian penurunan nilai. impairment measurement methodologies,
Kami juga memperoleh pemahaman dan menilai validation of allowance for impairment losses
metodologi pengukuran penurunan nilai dan models, inputs, bases and assumptions used by
menilai metodologi pengukuran nilai, melakukan the Bank in calculating the allowance for
validasi model cadangan kerugian penurunan nilai, impairment losses, and tested the classification
data masukan, dasar, dan asumsi yang digunakan into three stage credit quality of loan portfolios in
oleh Bank dalam menghitung cadangan kerugian accordance with staging criteria developed by the
penurunan nilai, serta menguji tiga tahapan Bank for loans, tested whether historical
kualitas kredit portofolio sesuai dengan kriteria experience is representative of current
tingkatan (staging) yang disusun oleh Bank untuk circumstances and of the recent losses incurred in
kredit yang diberikan, menguji apakah the portfolios, and assessed reasonableness of
pengalaman historis mewakili keadaan saat ini dan forward-looking adjustments, macroeconomic
kerugian terkini yang terjadi dalam portofolio, factor analysis, and probability-weighted multiple
serta menilai kewajaran atas penyesuaian asumsi scenarios for loans.
berorientasi masa depan, analisis faktor ekonomi
makro, dan beberapa skenario probabilitas
tertimbang untuk kredit yang diberikan.
iii
Page 177
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan (lanjutan) (continued)
Respons audit: (lanjutan) Audit response: (continued)
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
dinilai secara individual, kami menguji sampel for impairment losses, tested a sample of loans to
kredit yang diberikan untuk mengevaluasi evaluate the timely identification by the Bank of
ketepatan waktu Bank dalam melakukan exposures with significant deterioration in credit
identifikasi eksposur kredit yang mengalami quality or those which have been impaired. For
penurunan kualitas kredit yang signifikan atau cases where impairment has been identified,
yang telah mengalami penurunan nilai. Untuk assessed the Bank’s assumptions on the expected
kasus-kasus di mana penurunan nilai telah future cash flows, including the value of realizable
diidentifikasi, kami menilai asumsi Bank atas arus collateral based on available market information
kas masa depan yang akan diterima, termasuk nilai or valuation prepared by independent valuer.
agunan yang dapat direalisasikan berdasarkan
informasi pasar yang tersedia atau penilaian yang
dilakukan oleh penilai independen.
Kami juga memeriksa keakurasian perhitungan We checked the accuracy of the calculation of the
jumlah cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhitungan ulang atas keseluruhan recalculating the collective impairment
portofolio yang penurunan nilainya dinilai secara assessment for the entire portfolio and
kolektif dan melakukan perhitungan ulang atas recalculating the individual impairment
penurunan nilai yang dinilai secara individual assessment on a sample basis, and assessed
berdasarkan sampel, dan menilai apakah whether the financial statements disclosures are
pengungkapan di laporan keuangan cukup dan adequately and appropriately reflecting the
secara memadai mencerminkan eksposur Bank Bank’s exposures to credit risk and involved our
terhadap risiko kredit dan melibatkan pakar auditor’s internal expert to assist us in the
auditor internal kami untuk membantu kami dalam performance of the above procedures where their
melakukan prosedur-prosedur di atas ketika specific expertise was required.
keahlian spesifik mereka diperlukan.
Hal lain Other matter
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2024 information included in the 2024 Annual Report
(“Laporan Tahunan”) selain laporan keuangan (the “Annual Report”) other than the
terlampir dan laporan auditor independen kami. accompanying financial statements and our
Laporan Tahunan diharapkan akan tersedia bagi independent auditor’s report thereon. The Annual
kami setelah tanggal laporan auditor independen Report is expected to be made available to us after
ini. the date of this independent auditor’s report.
iv
Page 178
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Informasi lain Other information
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available and,
dan dalam melaksanakannya, mempertimbangkan in doing so, consider whether the Annual Report
apakah Laporan Tahunan mengandung is materially inconsistent with the accompanying
ketidakkonsistensian material dengan laporan financial statements or our knowledge obtained in
keuangan terlampir atau pemahaman yang kami the audit, or otherwise appears to be materially
peroleh selama audit, atau mengandung misstated.
kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola actions based on the applicable laws and
dan melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
yang bebas dari kesalahan penyajian material, that are free from material misstatement,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
v
Page 179
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan (lanjutan) statements (continued)
Dalam penyusunan laporan keuangan, In preparing the financial statements,
manajemen bertanggung jawab untuk menilai management is responsible for assessing the
kemampuan Bank dalam mempertahankan Bank’s ability to continue as a going concern,
kelangsungan usahanya, mengungkapkan, sesuai disclosing, as applicable, matters related to going
dengan kondisinya, hal-hal yang berkaitan dengan concern, and using the going concern basis of
kelangsungan usaha, dan menggunakan basis accounting, unless management either intends to
akuntansi kelangsungan usaha, kecuali liquidate the Bank or to cease its operations, or
manajemen memiliki intensi untuk melikuidasi has no realistic alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting
pelaporan keuangan Bank. process.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk Independent Auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always
yang dilaksanakan berdasarkan Standar Audit detect a material misstatement when it exists.
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken
material jika, baik secara individual maupun on the basis of these financial statements.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
vi
Page 180
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis
bukti audit yang cukup dan tepat untuk for our opinion. The risk of not detecting a
menyediakan basis bagi opini kami. Risiko material misstatement resulting from fraud is
tidak terdeteksinya suatu kesalahan penyajian higher than for one resulting from error, as
material yang disebabkan oleh kecurangan fraud may involve collusion, forgery,
lebih tinggi daripada yang disebabkan oleh intentional omissions, misrepresentations, or
kesalahan, karena kecurangan dapat override of internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vii
Page 181
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty
ketidakpastian material yang terkait dengan exists related to events or conditions that may
peristiwa atau kondisi yang dapat cast significant doubt on the Bank's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusions is based on the audit evidence
terkait dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usahanya.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
viii
Page 182
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor's Report (continued)
Laporan No. 00121/2.1032/AU.1/07/1681- Report No. 00121/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor's responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika yang relevant ethical requirements regarding
relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, Berta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap intlependensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
menentukan hal-hal tersebut yang paling matters that were of most significance in the audit
signifikan dalam audit atas laporan keuangan of the finanual statements of the current period
periode kini dan oleh karenanya menjadi hal audit and are therefore the key audit matters. We
utama. Kami menguraikan hal audit utama describe such key audit matters in our
tersebut dalam laporan auditor independen kami independent auditor's report unless laws or
kecuali peraturan perundang-undangan melarang regulations preclude public disclosure about such
pengungkapan publik tentang hal audit utama key audit matters or when, in extremely rare
tersebut atau ketika, dalam kondisi yang sangat circumstances, we determine that a key audit
jarang terjadi, kami menentukan bahwa suatu hal matter should not be communicated in our
audit utama tidak boleh dikomunikasikan dalam independent auditor's report because the adverse
laporan auditor independen kami karena consequences of doing so would reasonably be
konsekuensi yang merugikan dari expected to outweigh the public interest benefits
mengomunikasikan hal tersebut akan of such communication.
diekspektasikan secara wajar melebihi manfaat
kepentingan publik atas komunikasi tersebut.
KAP Purwantono, Sungkoro & Surja
Christophorus Alvin Kossim
Registrasi Akuntan Publik No. AP.1681/Public Accountant Registration No. AP.1681
28 Februari 2025/February 28, 2025
[7 ,, "` , ~'~ ~i
.r N .~{
~'k',*~
~~ ~ ''
IX 00127
Page 183
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2024 Notes 2023
ASET ASSETS
Kas 36.917 2d,2f,5,34,37 24.445 Cash
2d,2f,2g,6, Current accounts with Bank
Giro pada Bank Indonesia 410.213 34,35,38 543.920 Indonesia
Giro pada bank lain 2d,2e,2f,2g , Current accounts with other banks
Pihak berelasi 316 2s,7,34,35, 282 Related parties
Pihak ketiga 38.502 37 183.822 Third parties
38.818 184.104
Cadangan kerugian penurunan nilai (7) (15) Allowance for impairment losses
Neto 38.811 184.089 Net
Penempatan pada Bank Indonesia 2d,2f,2h,2s, Placements with Bank Indonesia and
dan bank lain 8,34,35,37 other banks
Pihak berelasi 321.900 - Related parties
Pihak ketiga 1.014.401 1.092.008 Third parties
1.336.301 1.092.008
Tagihan derivatif 3.269 2f,2i,9,34 11 Derivative receivables
Efek-efek yang dibeli dengan janji 2f,2k,2s Securities purchased under
dijual kembali - 10,34 2.977.202 agreements to resell
Kredit yang diberikan 2d,2e,2f,2l,2s, Loans
Pihak berelasi 892 11,30,34,35, 1.976 Related parties
Pihak ketiga 8.453.674 36,37,39 5.954.448 Third parties
8.454.566 5.956.424
Cadangan kerugian penurunan nilai (488.839) (507.139) Allowance for impairment losses
Neto 7.965.727 5.449.285 Net
Efek-efek 2d,2e,2f,2m,2s, Securities
Pihak ketiga 2.160.025 12,30,34,37 389.952 Third parties
Beban dibayar dimuka 43.198 13,43 33.035 Prepayments
Aset pajak tangguhan - neto 249.124 2n,22 280.354 Deferred tax assets - net
Aset tetap dan aset hak guna 2o,2s,14,43 Fixed assets and right-of-use assets
Biaya perolehan 548.423 509.672 Cost
Akumulasi penyusutan (345.236) (296.756) Accumulated depreciation
Nilai buku 203.187 212.916 Book value
Aset takberwujud 2p,15 Intangible assets
Biaya perolehan 176.709 164.411 Cost
Akumulasi amortisasi (116.160) (104.519) Accumulated amortization
Nilai buku 60.549 59.892 Book value
Agunan yang diambil alih - neto 236.041 2q,2s,16 250.416 Foreclosed assets - net
2d,2f,2r
Aset lain-lain - neto 109.511 17,34,35,37 255.960 Other assets - net
TOTAL ASET 12.852.873 11.753.485 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
1
Page 184
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2024 Notes 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas segera 21.022 2d,2f,18,34,37 12.555 Liabilities payable on demand
Simpanan dari nasabah Deposits from customers
Pihak berelasi 98.429 2d,2e,2f,2t, 80.145 Related parties
Pihak ketiga 7.243.449 19,34,35,37 6.259.058 Third parties
7.341.878 6.339.203
Simpanan dari bank lain Deposits from other banks
Pihak berelasi 322.474 2d,2e,2f,2t, 276 Related parties
Pihak ketiga 17 20,34,35,37 1.556 Third parties
322.491 1.832
2d,2f,2i,
Liabilitas derivatif 7.775 2e,2f,2i,9,34 1.838 Derivative payables
Efek-efek yang dijual dengan janji 2f,2k,3c,3d, Securities sold under
dibeli kembali 95.873 21,34 385.051 repurchase agreements
Liabilitas imbalan kerja 75.739 2e,2v,23 67.187 Employment benefits
Beban masih harus dibayar dan 2d,2f,2n,
liabilitas lain-lain 239.383 24,34,37 254.370 Accruals and other liabilities
TOTAL LIABILITAS 8.104.161 7.062.036 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Rp250 Share capital - par value of Rp250
(Rupiah penuh) per saharn (whole Rupiah) per share
Modal dasar 40.000.000.000 Authorized capital 40,000,000,000
saham masing-masing per shares as of December 31, 2024
31 Desember 2024 dan 2023 and 2023
Modal ditempatkan dan Issued and fully
disetor penuh paid capital
35.158.048.365 saham 35,158,048,365 shares
masing-masing per as of December 31, 2024
31 Desember 2024 dan 2023 8.789.512 1b,2w,25 8.789.512 and 2023
Tambahan modal disetor (33.588) 2w,2x,26 (33.588) Additional paid-in capital
Dana setoran modal 3.652 3.652 Advanced capital
Cadangan nilai wajar - neto (201) 12 (61) Fair value reserve - net
Saldo laba (defisit): Retained earnings (deficit):
Telah ditentukan penggunaannya 7.396 6.396 Appropriated
Belum ditentukanpenggunaannya (4.018.059) (4.074.462) Unappropriated
TOTAL EKUITAS 4.748.712 4.691.449 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 12.852.873 11.753.485 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
2
Page 185
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2024 Notes 2023*)
PENDAPATAN DAN BEBAN OPERATING INCOME
OPERASIONAL AND EXPENSES
Pendapatan bunga 734.563 2d,2e,2z,28,35 944.701 Interest income
Beban bunga (283.644) 2d,2e,2z,28,35 (420.826) Interest expense
46
PENDAPATAN BUNGA - NETO 450.919 523.875 INTEREST INCOME - NET
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Provisi dan komisi - neto 31.562 2aa,29 63.006 Fees and commission - net
Pendapatan transaksi perdagangan - neto (319) 2ab 19.895 Trading income - net
Lain-lain 61.983 46 161.469 Others
TOTAL PENDAPATAN TOTAL OTHER
OPERASIONAL LAINNYA 93.226 244.370 OPERATING INCOME
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
Beban karyawan (265.369) 2e,2v,31,35 (289.816) Personnel expenses
Beban umum dan administrasi (200.832) 32,46 (229.711) General and administrative expenses
Pemulihan/(penyisihan) cadangan Reversal/(provision) for impairment
kerugian penurunan nilai aset keuangan 19.021 2s,30 (136.468) losses on financial assets
Kerugian atas penjualan aset keuangan - 11 (39.668) Loss on sale of financial assets
Lain-lain (10.560) (4.875) Others
TOTAL BEBAN TOTAL OTHER
OPERASIONAL LAINNYA (457.740) (700.538) OPERATING EXPENSES
LABA OPERASIONAL 86.405 67.707 INCOME FROM OPERATION
Pendapatan bukan operasional 90 46 3.827 Non-operating income
Beban bukan operasional (85) 46 (2.285) Non-operating expenses
PENDAPATAN BUKAN NON-OPERATING
OPERASIONAL - NETO 5 1.542 INCOME - NET
LABA SEBELUM PAJAK PROFIT BEFORE INCOME
PENGHASILAN 86.410 69.249 TAX EXPENSES
Beban pajak penghasilan (30.772) 2n,22 - Income tax expense
LABA TAHUN BERJALAN 55.638 69.249 PROFIT FOR THE YEAR
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
3
Page 186
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2024 Notes 2023*)
LABA TAHUN BERJALAN 55.638 69.249 PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang akan direklasifikasikan Items that would be reclassified to
ke laba rugi: profit or loss:
Perubahan nilai wajar efek-efek Fair value changes of securities
yang diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain (179) 2m,12 (36.210) other comprehensive income
Pajak penghasilan terkait dengan Income tax related to
pos-pos yang akan items that would be
direklasifikasikan ke laba rugi 39 12,22 7.966 reclassified to profit or loss
(140) (28.244)
Pos-pos yang tidak akan Items that would not be reclassified to
direklasifikasikan ke laba rugi: profit or loss:
Pengukuran kembali atas liabilitas Remeasurements of obligation for
imbalan pasca-kerja 2.262 2v,23 508 post-employment benefits
Pajak penghasilan terkait dengan Income tax related to
pos-pos yang tidak akan items that would not be
direklasifikasikan ke laba rugi (497) 22 (112) reclassified to profit or loss
1.765 396
Penghasilan (kerugian) komprehensif Other comprehensive income (loss)
lain setelah pajak 1.625 (27.848) net of tax
Total penghasilan komprehensif Total comprehensive
tahun berjalan 57.263 41.401 income for the year
LABA PER SAHAM DASAR EARNING PER SHARE BASIC
(dalam Rupiah penuh) 1,58 2y,33 2,50 (in whole Rupiah)
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
4
Page 187
The original financial statements included herein are in the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2024 For the Year Ended December 31, 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Tambahan Saldo laba (defisit)/
Modal Retained earnings (deficit)
Modal disetor/ Cadangan nilai
saham/ Additional Dana setoran wajar - neto/ Telah ditentukan Belum ditentukan
Catalan/ Share paid-in modal/ Fair value penggunaannya/ penggunaannya/ Total ekuitas/
Notes capital capital Advanced capital reserve - net Appropriated Unappropriated Total Equity
Saldo per 31 Desember 2022 5.109.171 (30.150) 3.683.926 28.183 6.396 (4.144.107) 4.653.419 Balance as of December 31, 2022
Laba tahun berjalan - - - - - 69.249 69.249 Profit for the year
Pengukuran kembali atas liabilitas Remeasurements of obligation for
imbalan pasca kerja - setelah pajak - - - - - 396 396 post-employment benefits - net of tax
Keuntungan yang belum direalisasi atas Unrealized gain on securities
efek-efek diukur pada nilai wajar measured at fair value
melalui penghasilan komrephensif lain through other comprehensive income
- setelah pajak - - - (28.244) - - (28.244) - net of tax
Hasil emisi bersih dari
Penawaran Umum Terbatas VII 3.680.341 - (3.680.274) - - - 67 Net proceed from Public Offering VII
Biaya emisi saham 26 - (3.438) - - - - (3.438) Share issuance cost
Saldo per 31 Desember 2023 8.789.512 (33.588) 3.652 (61) 6.396 (4.074.462) 4.691.449 Balance as of December 31, 2023
Laba tahun berjalan - - - - - 55.638 55.638 Profit for the year
Pengukuran kembali atas liabilitas Remeasurements of obligation for
imbalan pasca kerja - setelah pajak - - - - - 1.765 1.765 post-employment benefits - net of tax
Keuntungan yang belum direalisasi atas Unrealized gain on securities
efek-efek diukur pada nilai wajar measured at fair value
melalui penghasilan komrephensif lain through other comprehensive income
- setelah pajak - - - (140) - - (140) net of tax
Pembentukan cadangan umum 27 - - - - 1.000 (1.000 ) - Appropriation for general reserve
Saldo per 31 Desember 2024 8.789.512 (33.588) 3.652 (201) 7.396 (4.018.059) 4.748.712 Balance as of December 31, 2024
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the financial statements form an integral part of these financial
dari laporan keuangan secara keseluruhan. statements taken as a whole.
5
Page 188
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2024 Notes 2023*)
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 872.280 854.297 Receipts from interest income
Pembayaran bunga (281.863) 46 (433.487) Payments for interest expense
Penerimaan provisi dan komisi 36.152 66.011 Receipts from fees and commission
Pembayaran provisi dan komisi (4.916) (5.020) Payments for fees and commission
Pembayaran beban karyawan (247.998) (271.979) Payments for personnel expenses
Pembayaran imbalan pasca-kerja (6.557) 23 (18.207) Payment for post employment benefit
Penerimaan pendapatan lainnya 64.486 46 127.276 Receipts from other income
Pembayaran beban lainnya - neto (140.318) 46 (229.682) Payments for other expenses - net
Penerimaan pendapatan bukan Proceeds from non-operational
operasional - 46 2 income
Pembayaran beban bukan Payments for non-operational
operasional (85) 46 (1.667) expenses
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Penurunan (kenaikan) Decrease (increase) in
dalam aset operasi: operating assets:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (321.900) - and other banks
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 2.977.202 95.020 agreements to resell
Tagihan akseptasi - 188.512 Acceptance receivables
Kredit yang diberikan (2.498.145) 3.669.944 Loans
Beban dibayar di muka (20.622) (38.375) Prepayments
Aset lain-lain 69.430 550.719 Other assets
Kenaikan (penurunan) dalam Increase (decrease) in operating
liabilitas operasi: liabilities:
Liabilitas segera 8.467 (11.473) Liabilities payable on demand
Simpanan dari nasabah 1.002.675 (4.265.421) Deposits from customers
Simpanan dari bank lain 320.659 (5.470) Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (289.178) 385.051 repurchased agreements
Liabilitas akseptasi - (26.336) Acceptance payables
Beban masih harus dibayar dan Accruals and
liabilitas lain-lain 6.294 (42.043) other liabilities
Arus kas neto diperoleh dari Net cash flows provided by
aktivitas operasi 1.546.063 587.672 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penerimaan atas efek-efek yang telah Proceeds from matured
jatuh tempo 250.030 124.169 securities
Penempatan pada efek-efek (2.020.106) - Placements in securities
Hasil penjualan aset tetap 110 14 5.107 Proceeds from sale of fixed assets
Perolehan aset tetap (42.309) 14,42 (89) Acquisition of fixed assets
Perolehan aset tak berwujud (7.942) 15,42 (195) Acquisition of intangible assets
Arus kas neto (digunakan untuk) Net cash flows (used in)
diperoleh dari aktivitas investasi (1.820.217) 128.992 provided by investing activities
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
6
Page 189
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2024 Notes 2023*)
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran pinjaman diterima - 43 (1.000.000) Payment on borrowings
Penerbitan saham baru - 67 Issuance new shares
Biaya emisi saham - 26 (3.438) Share issuance cost
Pembayaran liabilitas sewa (23.062) 43 (24.148) Payment of lease liabilities
Arus kas neto digunakan untuk Net cash flows used in
aktivitas pendanaan (23.062) (1.027.519) financing activities
Penurunan neto Kas Net decrease in Cash
dan Setara Kas (297.216) (310.855) and Cash Equivalents
Pengaruh neto perubahan kurs Net effect of exchange rate
pada Kas dan Setara Kas (46.912) 20.903 on Cash and Cash Equivalents
Kas dan Setara Kas Cash And Cash Equivalents
Awal Tahun 1.844.477 2.134.429 at Beginning of Year
Kas dan Setara Kas, Cash and Cash Equivalents,
Akhir Tahun 1.500.349 1.844.477 at The End of Year
Komponen Kas dan Setara Kas Component of Cash and
Cash Equivalents
Kas 36.917 2b,5 24.445 Cash
Giro pada Bank Indonesia 410.213 2b,6 543.920 Current accounts with Bank Indonesia
Giro pada bank lain 38.818 2b,7 184.104 Current accounts with other banks
Penempatan pada Bank Indonesia
dan bank lain jatuh tempo Placements with Bank Indonesia and
dalam 3 (tiga) bulan other banks maturing within 3 (three)
sejak tanggal perolehan 1.014.401 2b,8 1.092.008 months since the acquisition date
1.500.349 1.844.477
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
7
Page 190
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum 1. General
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Bank QNB Indonesia Tbk (“Bank”) didirikan PT Bank QNB Indonesia Tbk (“the Bank”) was
pada tanggal 1 April 1913 dengan nama established on April 1, 1913 under the name
N.V Chunghwa Shangyeh Maatschappij (The N.V Chunghwa Shangyeh Maatschappij (The
Chinese Trading Bank Limited) berdasarkan Chinese Trading Bank Limited) based on the
Akta No. 53 tanggal 28 April 1913 yang dibuat Notarial Deed No. 53 dated April 28, 1913 of
di hadapan Notaris Leonard Hendrik-Willem Notary Leonard Hendrik-Willem Van Sandick
Van Sandick dan telah disetujui berdasarkan and was approved based on Besluit
Besluit Gouverneur Generaal Hindia Belanda Gouverneur Generaal Hindia Belanda No. 58
No. 58 tanggal 16 Juli 1913 dan diumumkan dated July 16, 1913 and was published in the
dalam Extra Bijvougsel der Javasche Courant Extra Bijvougsel der Javasche Courant No. 78
No. 78 tanggal 30 September 1913. dated September 30, 1913.
Berdasarkan Surat Keputusan Menteri Based on Decree of the Minister of Finance
Keuangan No. 191547/U.M.II tanggal No. 191547/U.M.II dated October 28, 1958, the
28 Oktober 1958, Bank memulai kegiatan Bank started its operation as a commercial
operasionalnya sebagai bank umum. bank.
Nama Bank diubah menjadi PT Bank Kesawan The Bank’s name was changed to PT Bank
berdasarkan Akta Perubahan Anggaran Dasar Kesawan based on the Deed of Articles
No. 60 tanggal 10 Maret 1965 yang dibuat di of Association Amendment No. 60 dated March
hadapan Ong Kiem Lian, SH, notaris di Jakarta. 10, 1965 of Ong Kiem Lian, SH, notary public in
Akta ini telah disahkan oleh Menteri Kehakiman Jakarta. This deed was approved by the
Republik Indonesia (sekarang Menteri Hukum Minister of Justice of the Republic of Indonesia
dan Hak Asasi Manusia) dalam Surat (currently the Minister of Laws and Human
Keputusan No. J.A.5/68/15 tanggal 3 Juli 1965 Rights) in its Decree No.J.A.5/68/15 dated
dan telah diumumkan dalam Berita Negara July 3, 1965 and was published in the State
Republik Indonesia No. 95 tanggal Gazette of the Republic of Indonesia No. 95
26 November 1965, Tambahan No. 95. dated November 26, 1965, Supplement No. 95.
Perubahan status Bank dari Bank tertutup The change of the Bank’s status from a private
menjadi Bank terbuka adalah berdasarkan Akta Bank to a public Bank was effected by the Deed
Pernyataan Keputusan Rapat Umum of Extraordinary Shareholders’ General
Pemegang Saham Luar Biasa No. 22 tanggal Meeting No. 22 dated July 25, 2001 of Fathiah
25 Juli 2001 yang dibuat dihadapan Fathiah Helmi, SH, notary public in Jakarta. This deed
Helmi, SH, notaris di Jakarta. Akta ini telah was approved by the Minister of Justice of the
memperoleh persetujuan dari Menteri Republic of Indonesia dated
Kehakiman Republik Indonesia tanggal December 27, 2001 in his Decree No. C-
27 Desember 2001 dengan Surat Keputusan 20973.HT.01.04.TH.2001 and was published
No. C-20973.HT.01.04.TH.2001 serta into the State Gazette of the Republic of
diumumkan dalam Berita Negara Republik Indonesia No. 75 dated September 17, 2002,
Indonesia No. 75 tanggal 17 September 2002, Supplement No. 11113.
Tambahan No. 11113.
Dengan akuisisi saham Bank oleh Qatar Subsequently, following the acquisition of the
National Bank (Q.P.S.C.) (dahulu Qatar Bank’s shares by Qatar National Bank
National Bank SAQ) pada tanggal 26 Januari (Q.P.S.C.) (formerly Qatar National Bank SAQ)
2011, nama Bank diubah menjadi PT Bank on January 26, 2011, the Bank’s name was
QNB Kesawan Tbk berdasarkan Akta changed into PT Bank QNB Kesawan Tbk
Pernyataan Keputusan Rapat Umum based on the Deed of Extraordinary
Pemegang Saham Luar Biasa No. 23 tanggal Shareholders’ General Meeting No. 23 dated
16 September 2011 yang dibuat di hadapan September 16, 2011 of Fathiah Helmi, SH,
Fathiah Helmi, SH, notaris di Jakarta. notary public in Jakarta.
8
Page 191
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information
(continued)
Akta ini telah memperoleh persetujuan dari This deed was approved by the Minister of
Menteri Hukum dan Hak Asasi Manusia Laws and Human Rights of the Republic of
Republik Indonesia berdasarkan Surat Indonesia in his Decree No. AHU-
keputusan No. AHU-51180.AH.01.02 Tahun 51180.AH.01.02 Year 2011 dated October 21,
2011 tanggal 21 Oktober 2011 dan telah 2011 and was announced in the State Gazette
diumumkan dalam Berita Negara Republik of the Republic of Indonesia No. 93 dated
Indonesia No. 93 tanggal 20 November 2012, November 20, 2012, Supplement No. 72137.
Tambahan No. 72137.
Selanjutnya nama bank berubah menjadi Subsequently, the bank’s name was changed
PT Bank QNB Indonesia Tbk berdasarkan Akta into PT Bank QNB Indonesia Tbk based on The
Pernyataan Keputusan Rapat Umum deed of Minutes of Annual Shareholders’
Pemegang Saham Tahunan No. 35 tanggal General Meeting No. 35 dated July 23, 2014.
23 Juli 2014. Akta ini telah mendapat This deed was approved by the Minister of
persetujuan Menteri Hukum dan Hak Asasi Laws and Human Rights of the Republic of
Manusia Republik Indonesia dengan Indonesia with the Deed No. AHU-
keputusannya No. AHU-06136.40.20.2014 06136.40.20.2014 dated July 24, 2014.
tanggal 24 Juli 2014.
Anggaran Dasar Bank telah mengalami The Bank’s Articles of Association has been
beberapa kali perubahan. Perubahan terakhir amended several times. The latest amendment
sebagaimana dinyatakan dalam Akta was stated on the Deed of Statement of Annual
Pernyataan Keputusan Rapat Umum General Meeting of Shareholders No. 27 dated
Pemegang Saham Tahunan No. 27 tanggal 30 May 30, 2024, drawn up before Fathiah Helmi,
Mei 2024, yang dibuat dihadapan Fathiah S.H., Notary in Jakarta. This deed has received
Helmi, SH, notaris di Jakarta. Perubahan Notification of Amendment to the Articles of
Anggaran Dasar Bank tersebut telah diterima Articles of Association from the Ministry of Law
dan dicatat dalam Sistem Administrasi Badan and Human Rights of the Republic of Indonesia
Hukum Kementerian Hukum dan Hak Asasi No. AHU-AH.01.03-0142925 dated
Manusia Republik Indonesia No. AHU- June 12, 2024. This deed was approved by the
AH.01.03-0142925 tanggal 12 Juni 2024. Akta Minister of Laws and Human Rights of the
ini telah memperoleh persetujuan dari Menteri Republic of Indonesia in his Decree
Hukum dan Hak Asasi Manusia Republik No. AHU-0034915.AH.01.02 Year 2024 dated
Indonesia berdasarkan Surat keputusan June 12, 2024.
No. AHU-0034915.AH.01.02 Tahun 2024
tanggal 12 Juni 2024.
Sesuai dengan pasal 3 Anggaran Dasar Bank, According to article 3 of the Bank’s Articles of
ruang lingkup kegiatan Bank adalah Association, the scope of the Bank’s activities
menjalankan kegiatan umum perbankan. is to engage in general banking business.
Bank memperoleh persetujuan sebagai The Bank was granted a license as a Foreign
Pedagang Valuta Asing berdasarkan Surat Exchange Trader based on the Decree of the
Keputusan Direksi Bank Indonesia Director of Bank Indonesia No. 28/366/UD/Adv
No. 28/366/UD/Adv tanggal 4 Desember 1995. dated December 4, 1995.
Bank memperoleh persetujuan menjadi Bank The Bank was granted a license to conduct
Devisa berdasarkan Surat Keputusan Direksi foreign exchange activities based on the
Bank Indonesia No. 28/150/KEP/DIR tanggal Decree of the Director of Bank Indonesia
22 Februari 1996. No. 28/150/KEP/DIR dated February 22, 1996.
Bank memperoleh persetujuan menjadi Bank The Bank was granted a license as a National
Devisa Persepsi Kas Negara berdasarkan Cash Perception Foreign Exchange Bank
Surat Keputusan Menteri Keuangan Republik based on the Decree of the Minister of Finance
Indonesia No.S-452/MK.03/1996 tanggal of the Republic of Indonesia No. S-
16 Agustus 1996. 452/MK.03/1996 dated August 16, 1996.
9
Page 192
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information
(continued)
Kantor Pusat Bank berlokasi di Revenue Tower, The Bank’s head office is located at Revenue
District 8, SCBD Lot 13, Jalan Jendral Sudirman Tower, District 8, SCBD Lot 13, Jalan Jendral
Kavling 52-53, Jakarta. Pada 31 Desember Sudirman Kavling 52-53, Jakarta. As of
2024, Bank mempunyai 1 kantor pusat non- December 31, 2024, Bank has 1 non-
operasional, 6 kantor cabang, 2 kantor cabang operational head office, 6 branch offices, 2 sub-
pembantu, 2 kantor fungsional dan 11 ATM di branch offices, 2 functional office and 11 ATMs
seluruh Indonesia. Pada 31 Desember 2023, across Indonesia. As of December 31, 2023,
Bank mempunyai 1 kantor pusat non- Bank has 1 non-operational head office, 6
operasional, 6 kantor cabang, 2 kantor cabang branch offices, 2 sub-branch offices, 2
pembantu, 2 kantor fungsional dan 11 ATM di functional office and 11 ATMs across
seluruh Indonesia. Indonesia.
Pada tanggal 31 Desember 2024 dan 31 As of December 31, 2024 and December 31,
Desember 2023, Bank memiliki masing-masing 2022, the Bank had 403 and 401 employees
403 dan 401 karyawan (tidak diaudit). (unaudited), respectively.
Bank, melalui pemegang saham mayoritasnya, The Bank, through its majority shareholder,
Qatar National Bank (Q.P.S.C.), merupakan Qatar National Bank (Q.P.S.C.), is ultimately
bagian dari Qatar National Bank Group. Qatar part of the Qatar National Bank Group. The
National Bank Group memiliki anak perusahaan Qatar National Bank Group has subsidiaries
dan afiliasi di seluruh dunia. and affiliates throughout the world.
b. Penawaran Umum Saham Bank b. Public Offering of the Bank's Shares
Pada tanggal 31 Oktober 2002, Bank On October 31, 2002, the Bank obtained the
memperoleh Pernyataan Efektif dari Ketua Effective Notification from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam) Capital Market Supervisory Agency (Bapepam)
berdasarkan Surat Keputusan through its Decree No. S-2369/PM/2002 in
No. S-2369/PM/2002 dalam rangka penawaran relation to the public offering of its 78,800,000
umum atas 78.800.000 lembar saham Bank shares with par value and at the offering price
dengan nilai nominal dan harga penawaran of Rp250 (in full Rupiah) per share. The Bank’s
sebesar Rp250 (dalam Rupiah penuh) per shares were traded in Jakarta Stock Exchange
saham. Saham Bank tersebut diperdagangkan starting November 21, 2002. (On November 30,
di Bursa Efek Jakarta mulai tanggal 2007, Jakarta Stock Exchange and Surabaya
21 November 2002. (Pada tanggal Stock Exchange were merged to form
30 November 2007, Bursa Efek Jakarta dan Indonesia Stock Exchange).
Bursa Efek Surabaya telah bergabung menjadi
Bursa Efek Indonesia).
Dalam penawaran umum saham ini dikeluarkan These new shares were furnished by Warrants
pula Waran Seri I (waran) yang diberikan Series I (warrant), which were granted to the
secara cuma-cuma kepada pemegang saham new shareholders as a compliment. Each holder
baru. Setiap pemegang 2 saham baru Bank of 2 Bank’s new shares received 3 warrants;
memperoleh 3 waran, sehingga jumlah waran accordingly, the total number of warrants issued
yang diterbitkan adalah sebanyak 118.200.000 was 118,200,000 warrants. Each warrant
lembar. Setiap 1 waran memberikan hak entitled the holder to buy 1 Bank’s new share at
kepada pemegang waran untuk membeli 1 the exercise price. The execution period was
saham baru Bank pada harga pelaksanaannya. from May 21, 2003 to November 18, 2005. Up
Jangka waktu pelaksanaan waran yang to the last exercise date on November 18, 2005,
diterbitkan adalah sejak tanggal 21 Mei 2003 the number of exercised warrants was
sampai dengan tanggal 18 November 2005. 101,219,000 warrants at exercise price of
Sampai dengan tanggal pelaksanaan terakhir Rp250 (in full Rupiah) or amounting to
yaitu tanggal 18 November 2005, waran yang Rp25,305.
telah dilaksanakan adalah sebanyak
101.219.000 waran pada harga pelaksanaan
Rp250 (dalam Rupiah penuh) atau seluruhnya
sebesar Rp25.305.
10
Page 193
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares
(continued)
Pada tanggal 15 Juni 2009, Bank memperoleh On June 15, 2009, the Bank obtained the
Pernyataan Efektif dari Ketua Badan Pengawas Effective Notification from the Chairman of the
Pasar Modal dan Lembaga Keuangan Capital Market Supervisory Agency and
(Bapepam-LK) berdasarkan Surat Keputusan Financial Institutions (Bapepam-LK) through its
No.S-5209/BL/2009 dalam rangka Penawaran Decree No. S-5209/BL/2009 in relation to the
Umum Terbatas I (PUT I) dengan menerbitkan First Limited Public Offering (PUT I) by
Hak Memesan Efek Terlebih Dahulu (HMETD) conducting the Rights Issue (HMETD)
sejumlah 125.304.750 saham dengan nilai amounting to 125,304,750 shares with par
nominal Rp250 (dalam Rupiah penuh) per value of Rp250 (in full Rupiah) per share at an
saham yang ditawarkan dengan harga Rp320 offering price of Rp320 (in full Rupiah) per
(dalam Rupiah penuh) per saham. share.
Setelah PUT I, modal ditempatkan dan disetor After the PUT I, the Bank’s issued and fully paid
Bank meningkat menjadi 626.523.750 lembar capital increased to 626,523,750 shares or
saham atau senilai Rp156.631. Rp156,631.
Pada tanggal 27 Desember 2010, Bank On December 27, 2010, the Bank obtained the
memperoleh Pernyataan Efektif dari Ketua Effective Notification from the Chairman of
Bapepam-LK berdasarkan Surat Keputusan Bapepam-LK through its Decree No. S-
No. S-11585/BL/2010 dalam rangka 11585/BL/2010 in relation to the Second
Penawaran Umum Terbatas II (PUT II) dengan Limited Public Offering (PUT II) by conducting
menerbitkan Hak Memesan Efek Terlebih the Rights Issue (HMETD) amounting to
Dahulu (HMETD) sejumlah 2.935.263.768 2,935,263,768 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT II, modal ditempatkan dan disetor After the PUT II, the Bank’s issued and fully
Bank meningkat menjadi 3.561.787.518 lembar paid capital increased to 3,561,787,518 shares
saham atau senilai Rp890.447. or Rp890,447.
Pada tanggal 27 Mei 2013, Bank memperoleh On May 27, 2013, the Bank obtained the
Pernyataan Efektif dari Otoritas Jasa Keuangan Effective Notification from Otoritas Jasa
(“OJK”) berdasarkan Surat Keputusan Keuangan (“OJK”) through its Decree No. S-
No. S-141/D.04/2013 dalam rangka Penawaran 141/D.04/2013 in relation to the Third Limited
Umum Terbatas III (PUT III) dengan Public Offering (PUT III) by conducting the
menerbitkan Hak Memesan Efek Terlebih Rights Issue (HMETD) amounting to
Dahulu (HMETD) sejumlah 2.596.543.000 2,596,543,000 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT III, modal ditempatkan dan disetor After the PUT III, the Bank’s issued and fully
Bank meningkat menjadi 6.158.330.518 lembar paid capital increased to 6,158,330,518 shares
saham atau senilai Rp1.539.583. or Rp1,539,583.
11
Page 194
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares
(continued)
Pada tanggal 2 Juni 2014, Bank memperoleh On June 2, 2014, the Bank obtained the
Pernyataan Efektif dari Otoritas Jasa Keuangan Effective Notification from Financial Service
(OJK) berdasarkan Surat Keputusan Authority (OJK) through its Decree
No. S-253/D.04/2014 dalam rangka Penawaran No. S-253/D.04/2014 in relation to the fourth
Umum Terbatas IV (PUT IV) dengan Limited Public Offering (PUT IV) by conducting
menerbitkan Hak Memesan Efek Terlebih the Rights Issue (HMETD) amounting to
Dahulu (HMETD) sejumlah 2.598.815.479 2,598,815,479 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT IV, modal ditempatkan dan disetor After the PUT IV, the Bank’s issued and fully
Bank meningkat menjadi 8.757.145.997 lembar paid capital increased to 8,757,145,997 shares
saham atau senilai Rp2.189.287. or Rp2,189,287.
Pada tanggal 20 Juni 2017, Bank memperoleh On June 20, 2017, the Bank obtained the
Pernyataan Efektif dari OJK berdasarkan Surat Effective Notification from OJK through its
Keputusan No. S-330/D.04/2017 dalam rangka Decree No. S-330/D.04/2017 in relation to the
Penawaran Umum Terbatas V (PUT V) dengan fifth Limited Public Offering (PUT V) by
menerbitkan Hak Memesan Efek Terlebih conducting the Rights Issue (HMETD) of
Dahulu (HMETD) sejumlah 8.235.719.252 8,235,719,252 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT V, modal ditempatkan dan disetor After the PUT V, the Bank’s issued and fully
Bank meningkat menjadi 16.992.865.249 paid capital increased to 16,992,865,249
lembar saham atau senilai Rp4.248.216. shares or Rp4,248,216.
Pada tanggal 22 Mei 2018, Bank memperoleh On May 22, 2018, the Bank obtained the
Pernyataan Efektif dari OJK berdasarkan Surat Effective Notification from OJK through its
Keputusan No. S-53/D.04/2018 dalam rangka Decree No. S-53/D.04/2018 in relation to the
Penawaran Umum Terbatas VI (PUT VI) sixth Limited Public Offering (PUT VI) by
dengan menerbitkan Hak Memesan Efek conducting the Rights Issue (HMETD) of
Terlebih Dahulu (HMETD) sejumlah 3,786,010,377 shares with par value and at the
3.786.010.377 saham dengan nilai nominal dan offering price of Rp250 (in full Rupiah) per
harga penawaran sebesar Rp250 (dalam share.
Rupiah penuh) per saham.
Setelah PUT VI, modal ditempatkan dan disetor After the PUT VI, the Bank’s issued and fully
Bank meningkat menjadi 20.436.685.984 paid capital increased to 20,436,685,984
lembar saham atau senilai Rp5.109.171. shares or Rp5,109,171.
Pada tanggal 28 April 2023, Bank memperoleh On April 28, 2023, the Bank obtained the
Pernyataan Efektif dari OJK berdasarkan Surat effective notification from OJK through its
Keputusan No. S-109/D.04/2023 dalam rangka Decree No. S-109/D.04/2023 in relation to the
Penawaran Umum Terbatas VII (PUT VII) Limited Public Offering VII (PUT VII) by
dengan menerbitkan Hak Memesan Efek conducting the Rights Issue (HMETD) of
Terlebih Dahulu (HMETD) sejumlah 14,721,362,381 shares with par value and the
14.721.362.381 saham dengan nilai nominal offering price of Rp250 (in full Rupiah) per
dan harga penawaran sebesar Rp250 (dalam share.
Rupiah penuh) per saham.
12
Page 195
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares
(continued)
Setelah PUT VII, modal ditempatkan dan After the PUT VII, the Bank’s issued and fully
disetor Bank meningkat menjadi paid capital increased to 35,158,048,365 shares
35.158.048.365 lembar saham atau senilai or Rp8,789,512.
Rp8.789.512.
c. Dewan Komisaris dan Direksi c. Board of Commissioners and Board of
Directors
Susunan terakhir Dewan Komisaris dan Direksi The latest composition of Board of
dimuat dalam Akta Pernyataan Keputusan Commissioners and Board of Directors are
Rapat Umum Pemegang Saham Luar Biasa stated in Deed of Declaration of Resolution
No. 10 tanggal 16 Desember 2024 di hadapan Extraordinary Shareholders’ General Meeting
Fathiah Helmi, SH, notaris di Jakarta. dan telah No. 10 dated December 16, 2024 of Fathiah
memperoleh Penerimaan Pemberitahuan Helmi, SH, notary public in Jakarta and has
Perubahan Data Bank dari Kementerian Hukum obtained receipt of Notification of the Data
Republik Indonesia No.AHU-AH.01.09- Change from the Minister of Laws of the
0289482 tertanggal 17 Desember 2024. Republic of Indonesia No.AHU-AH.01.09-
0289482 dated December 17, 2024.
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Board of
pada tanggal 31 Desember 2024 dan 2023 Commissioners and Board of Directors as of
adalah sebagai berikut: December 31, 2024 and 2023 are as follows:
2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Fatma Abdulla S S Al-Suwaidi (Fatma Al-Suwaidi) President Commissioner
Komisaris Independen Djoko Sarwono Independent Commissioner
Komisaris Independen Muhammad Anas Malla Independent Commissioner
Komisaris Khalid Ahmed KH A Al-Sada (Khalid Al-Sada) Commissioner
Direksi Board of Directors
Direktur Utama Nicolas Alix Groene (Nick Groene)* President Director
Direktur Windiartono Tabingin Director
Direktur Gede Shanta Wiguna** Director
Direktur Mario Albert Utama (Mario Utama)*** Director
*) Nick Groene telah diangkat sebagai Direktur Utama sesuai *) Nick Groene has been appointed as President Director based on the
Keputusan Rapat Umum Pemegang Saham Luar Biasa pada tanggal Resolution of Extraordinary General Meeting of Shareholder on
4 Desember 2024 dan berlaku efektif setelah diterimanya persetujuan December 4, 2024, and effective after receiving fit and proper test
dari OJK atas penilaian kelayakan dan kepatuhan pada tanggal approval from OJK on December 12,2024.
12 Desember 2024.
**) Gede Shanta Wiguna telah diangkat sebagai Direktur sesuai **) Gede Shanta Wiguna has been appointed as Director based on the
Keputusan Rapat Umum Pemegang Saham Tahunan pada tanggal Resolution of Annual General Meeting of Shareholder on May 30, 2024,
30 Mei 2024 dan berlaku efektif setelah diterimanya persetujuan dari and effective after receiving fit and proper test approval from OJK on
OJK atas penilaian kelayakan dan kepatuhan pada tanggal August 8, 2024.
8 Agustus 2024.
***) Mario Utama telah diangkat sebagai Direktur sesuai Keputusan ***) Mario Utama has been appointed as Director based on the
Rapat Umum Pemegang Saham Luar Biasa pada tanggal Resolution of Extraordinary General Meeting of Shareholder on
4 Desember 2024 dan berlaku efektif setelah diterimanya persetujuan December 4, 2024, and effective after receiving fit and proper test
dari OJK atas penilaian kelayakan dan kepatuhan pada tanggal 24 approval from OJK on January 24, 2025.
Januari 2025.
2023
Dewan Komisaris Board of Commissioners
Komisaris Utama Fatma Abdulla S S Al-Suwaidi (Fatma Al-Suwaidi) President Commissioner
Komisaris Independen Djoko Sarwono Independent Commissioner
Komisaris Independen Muhammad Anas Malla Independent Commissioner
Komisaris Khalid Ahmed KH A Al-Sada (Khalid Al-Sada) Commissioner
13
Page 196
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
c. Dewan Komisaris dan Direksi (lanjutan) c. Board of Commissioners and Board of
Directors (continued)
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Board of
pada tanggal 31 Desember 2024 dan 2023 Commissioners and Board of Directors as of
adalah sebagai berikut: (lanjutan) December 31, 2024 and 2023 are as follows:
(continued)
2023
Direksi Board of Directors
Direktur Utama Haryanto Suganda* President Director
Direktur Windiartono Tabingin Director
Direktur Nicolas Alix Groene (Nick Groene) Director
Direktur Soemenggrie Jongkamto* Director
*) Haryanto Suganda dan Soemenggrie Jongkamto masa jabatannya *) Haryanto Suganda dan Soemenggrie Jongkamto resignation is
berakhir dengan sendirinya terhitung sejak diperoleh surat official starting from receives OJK notification letter regarding Fit and
pemberitahuan OJK mengenai keputusan Penilaian Kemampuan dan Proper Test result of President Director and Finance Director.
Kepatutan Direktur Utama dan Direktur Keuangan.
d. Komite-Komite Bank d. The Bank’s Committees
Susunan Komite-komite Bank pada tanggal The composition of the Bank’s Committees as
31 Desember 2024 dan 2023 adalah sebagai of December 31, 2024 and 2023, are as follows:
berikut:
Komite Audit Audit Committee
Ketua Muhammad Anas Malla Chairman
Anggota Heru Subroto* Member
Anggota Idewan Diaz Member
Komite Pemantau Risiko Risk Oversight Committee
Ketua Djoko Sarwono Chairman
Anggota Tjetjep Hasmitha Member
Anggota Heru Subroto Member
Komite Remunerasi dan Nomination and Remuneration
Nominasi Committee
Ketua Muhammad Anas Malla Chairman
Anggota Khalid Ahmed KH A Al-Sada Member
Anggota Ruth Theresia** Member
*) Heru Subroto diangkat sebagai anggota Komite Audit berdasarkan *) Heru Subroto has appointed as a member of the Bank’s Audit
Surat Keputusan Direksi No. 030/SK-DIR/VI/2023 tanggal 5 Juni 2023. Committee based on Board of Directors Decree No. 030/SK-
DIR/VI/2023 dated June 5, 2023.
**) Ruth Theresia diangkat sebagai anggota Komite Remunerasi dan **) Ruth Theresia has appointed as a member of the Bank’s Nomination
Nominasi berdasarkan Surat Keputusan Direksi 001/SK-DIR/I/2023 and Remuneration Committee based on Board of Directors Decree No.
tanggal 2 Januari 2023 001/SK-DIR/I/2023 dated January 2, 2023.
e. Sekretaris Perusahaan e. Corporate Secretary
Sekretaris Perusahaan pada tanggal 31 The Corporate Secretary as of December 31,
Desember 2024 dan 2023 adalah Indah 2024 and 2023 is Indah Mathilda.
Mathilda.
f. Kepala Satuan Kerja Audit Internal (SKAI) f. Head of Internal Audit
Chief Auditor pada tanggal 31 Desember 2024 The Chief Auditor as of December 31, 2024 and
dan 2023 adalah Romy Yulianto Santoso. 2023 is Romy Yulianto Santoso.
14
Page 197
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi Material 2. Summary of Material Accounting Policies
Kebijakan-kebijakan akuntansi yang material, yang The material accounting policies, applied in the
diterapkan dalam penyusunan laporan keuangan preparation of the Bank’s financial statements as of
Bank pada tanggal dan tahun yang berakhir and for the year ended December 31, 2024 and
31 Desember 2024 dan 2023, adalah sebagai 2023, are as follows:
berikut:
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan Bank disusun dan disajikan The Bank’s financial statements have been
sesuai dengan Standar Akuntansi Keuangan prepared and presented in accordance with
(“SAK”) di Indonesia. Indonesian Financial Accounting Standards
(“SAK”).
Laporan keuangan juga disusun dan disajikan The financial statements have also been
sesuai dengan peraturan Badan Pengawas prepared and presented in accordance with
Pasar Modal dan Lembaga Keuangan Capital Market and Financial Institutions
(“BAPEPAM-LK”, yang fungsinya dialihkan Supervisory Agency (“BAPEPAM-LK”, whose
kepada OJK sejak tanggal 1 Januari 2013) function has been transferred to OJK starting
No. VIII.G.7 tanggal 25 Juni 2012, Lampiran January 1, 2013) rule No. VIII.G.7 dated June
Keputusan Ketua Bapepam-LK No. Kep- 25, 2012, Annex to the Decree of the Chairman
347/BL/2012 tentang “Penyajian dan of Bapepam-LK No. Kep-347/BL/2012
Pengungkapan Laporan Keuangan Emiten atau regarding “Financial Statements Presentation
Perusahaan Publik”. and Disclosure of the Issuer or Public Bank”.
b. Dasar Penyusunan Laporan Keuangan b. Basis for Preparation of Financial
Statements
Laporan keuangan ini disajikan dalam Rupiah, Figures in these financial statements are
yang merupakan mata uang fungsional Bank. presented in Rupiah, which is the Bank’s
Kecuali dinyatakan secara khusus, informasi functional currency. Unless otherwise stated,
keuangan yang disajikan telah dibulatkan financial information presented in Rupiah has
menjadi jutaan Rupiah. been rounded to the nearest million.
Laporan keuangan disusun atas basis akrual The financial statements have been prepared
dengan menggunakan konsep nilai historis, on the accrual basis using the historical cost
kecuali jika standar akuntansi mensyaratkan concept, except where the accounting
pengukuran nilai wajar. standards require fair value measurement.
Laporan arus kas menyajikan perubahan dalam The statement of cash flows present the
kas dan setara kas dari aktivitas operasi, changes in cash and cash equivalents from
investasi dan pendanaan. Laporan arus kas operating, investing and financing activities.
disusun dengan metode langsung. Untuk tujuan The statement of cash flows are prepared using
laporan arus kas, kas dan setara kas meliputi the direct method. For the purpose of the
kas, giro pada Bank Indonesia, giro pada bank statement of cash flows, cash and cash
lain, penempatan pada Bank Indonesia dan equivalents consist of cash, current accounts
bank lain yang jatuh tempo dalam waktu tiga with Bank Indonesia, current accounts with
bulan sejak tanggal perolehan, sepanjang tidak other banks, placements with Bank Indonesia
digunakan sebagai jaminan atas pinjaman yang and other banks that mature within three
diterima serta tidak dibatasi penggunaannya. months from the date of acquisition, as long as
they are not being pledged as collateral for
borrowing nor restricted.
15
Page 198
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
c. Penggunaan Pertimbangan, Estimasi dan c. Use of Judgments, Estimates and
Asumsi Assumptions
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
SAK di Indonesia mengharuskan manajemen conformity with SAK requires Bank’s
Bank untuk membuat pertimbangan, estimasi management to make judgments, estimates
dan asumsi yang mempengaruhi penerapan and assumptions that affect the application of
kebijakan akuntansi dan jumlah aset, liabilitas, accounting policies and the reported amounts
pendapatan dan beban yang dilaporkan. of assets, liabilities, income and expenses.
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian management’s best knowledge of current
dan kegiatan saat ini, hasil aktual dapat events and activities, actual results may differ
berbeda dari estimasi tersebut. from those estimates.
Estimasi dan asumsi yang digunakan ditelaah Estimates and underlying assumptions are
secara berkesinambungan. Revisi atas reviewed on an ongoing basis. Revisions to
estimasi akuntansi diakui pada periode dimana accounting estimates are recognized in the
estimasi tersebut direvisi dan periode-periode periods in which the estimate is revised and in
yang akan datang yang dipengaruhi oleh revisi any future periods affected.
estimasi tersebut.
Informasi mengenai hal-hal material yang Information about material areas of estimation
terkait dengan ketidakpastian estimasi dan uncertainty and critical judgments in applying
pertimbangan-pertimbangan material dalam accounting policies that have material effect on
penerapan kebijakan akuntansi yang memiliki the amount recognized in the financial
dampak yang signifikan terhadap jumlah yang statements are described in Note 4.
diakui dalam laporan keuangan dijelaskan di
Catatan 4.
d. Penjabaran Transaksi dan Saldo dalam d. Foreign Currency Transactions and
Valuta Asing Balances Translation
Transaksi-transaksi dalam valuta asing Transactions in foreign currencies are
dijabarkan ke dalam Rupiah, yang merupakan translated into Rupiah, the Bank’s functional
mata uang fungsional Bank, dengan currency, at the exchange rates prevailing at
menggunakan kurs pada tanggal transaksi. the transaction date.
Saldo akhir tahun aset moneter dan liabilitas Year-end balances of monetary assets and
moneter dalam valuta asing dijabarkan ke liabilities denominated in foreign currencies are
dalam Rupiah dengan menggunakan kurs pada translated into Rupiah using exchange rates as
tanggal laporan (penutupan) yang ditetapkan of the reporting date (closing) as determined by
oleh Bank Indonesia, yaitu kurs tengah yang Bank Indonesia, i.e middle rates which are the
merupakan rata-rata kurs beli dan kurs jual average of buying rates and selling rates per
berdasarkan Reuters pada pukul 16.00 WIB Reuters at 16.00 Western Indonesian Time.
setiap hari.
Keuntungan dan kerugian selisih kurs yang The exchange gains and losses arising from
timbul dari transaksi dalam valuta asing dan transactions in foreign currencies and from the
dari penjabaran aset moneter dan liabilitas translation of monetary assets and monetary
moneter dalam valuta asing diakui pada laba liabilities denominated in foreign currencies are
rugi. recognized in profit or loss.
16
Page 199
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
d. Penjabaran Transaksi dan Saldo dalam d. Foreign Currency Transactions and
Valuta Asing (lanjutan) Balances Translation (continued)
Laba atau rugi kurs valuta asing atas aset dan The foreign currency gains or losses on
liabilitas moneter merupakan selisih antara monetary assets and liabilities are the
biaya perolehan diamortisasi dalam Rupiah difference between amortized cost in Rupiah at
pada awal tahun, disesuaikan dengan tingkat the beginning of the year, adjusted for effective
suku bunga efektif dan pembayaran selama interest rate and payments during the year, and
tahun berjalan, dan biaya perolehan the amortized cost in foreign currency
diamortisasi dalam valuta asing yang translated into Rupiah using the exchange rate
dijabarkan ke dalam Rupiah dengan at the end of the year.
menggunakan kurs pada akhir tahun.
Aset dan liabilitas non-moneter dalam mata Non-monetary assets and liabilities
uang asing dijabarkan dengan menggunakan denominated in foreign currencies are
kurs pada tanggal transaksi. translated using the exchange rates prevailing
at the transaction date.
Kurs valuta asing utama yang digunakan pada The major exchange rates used as of reporting
tanggal pelaporan adalah sebagai berikut date, are as follows (in full Rupiah):
(Rupiah penuh):
Valuta asing 2024 2023 Foreign currencies
Poundsterling Inggris 20.219 19.627 Great Britain Poundsterling
Euro Eropa 16.758 17.038 European Euro
Dolar Amerika Serikat 16.095 15.397 United States Dollar
Franc Swiss 15.245 15.245 Swiss Franc
Dolar Singapura 11.845 11.676 Singapore Dollar
Dolar Australia 10.014 10.521 Australian Dollar
Dolar Selandia Baru 9.926 9.926 New Zealand Dollar
Riyal Qatar 4.416 4.224 Qatari Riyal
Dolar Hong Kong 2.073 1.971 Hong Kong Dollar
Baht Thailand 456 456 Thailand Baht
Yen Jepang 103 109 Japanese Yen
e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties
Dalam laporan keuangan ini, istilah pihak-pihak In these financial statements, the term related
berelasi digunakan sesuai dengan PSAK 224 parties is used as defined in PSAK 224
mengenai “Pengungkapan Pihak-pihak regarding “Related Party Disclosures”, the
Berelasi”, yang dimaksud dengan pihak yang meaning of a related party is a person or entity
berelasi adalah orang atau entitas yang berelasi that is related to a reporting entity as follow:
dengan entitas pelapor sebagai berikut:
a. Orang atau anggota keluarga terdekatnya a. A person or a close member of that
berelasi dengan entitas pelapor jika orang person’s family is related to a reporting
tersebut: entity if that person:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama terhadap reporting entity;
entitas pelapor;
ii. memiliki pengaruh signifikan terhadap ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. merupakan personal manajemen iii. is member of the key management
kunci entitas pelapor atau entitas personnel of the reporting entity or a
induk pelapor. parent of the reporting entity.
17
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The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties
(lanjutan) (continued)
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if
pelapor jika memenuhi hal-hal sebagai any of the following conditions applies:
berikut:
i. entitas dan entitas pelapor adalah i. the entity and the reporting entity are
anggota dari kelompok usaha yang member of the same the Bank (which
sama (artinya entitas induk, entitas means that each parent, subsidiaries,
anak, dan entitas anak berikutnya and fellow subsidiaries is related to the
terkait dengan entitas lain); others);
ii. satu entitas adalah entitas asosiasi ii. one entity is an associate or joint
atau ventura bersama bagi entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of member
bersama yang merupakan anggota of a Bank of which the other entity is a
suatu kelompok usaha, di mana member);
entitas lain tersebut adalah
anggotanya);
iii. kedua entitas tersebut adalah ventura iii.both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv. satu entitas adalah ventura bersama iv. one entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
v. entitas tersebut adalah suatu program v. the entity is a post-employment benefit
imbalan pasca kerja untuk imbalan plan for the benefit of employees of
kerja dari satu entitas pelapor atau either the reporting entity or an entity
entitas yang terkait dengan entitas related to the reporting entity. If the
pelapor. Jika entitas pelapor adalah reporting entity in itself such a plan,
entitas yang menyelenggarakan the sponsoring employers are also
program tersebut, maka entitas related to the reporting entity.
sponsor juga berelasi dengan entitas
pelapor.
vi. entitas yang dikendalikan atau vi. the entity controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in (a);
yang diidentifikasi dalam butir (a);
vii. orang yang diidentifikasi, dalam butir vii. a person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan significant influence over the entity or
terhadap entitas atau anggota is a member of the key management
manajemen kunci entitas (atau entitas personel of the entity (or of a parent of
induk dari entitas); atau the entity); or
viii. entitas, atau anggota dari kelompok viii. the entity, or any member of a group
dimana entitas merupakan bagian dari of which it is a part, provides key
kelompok tersebut, menyediakan jasa management personnel services to
personil manajemen kunci kepada the reporting entity or to the parent of
entitas pelapor atau kepada entitas the reporting entity.
induk dari entitas pelaporan.
Semua transaksi yang signifikan dengan pihak- All significant transaction with related parties,
pihak berelasi, baik dilakukan dengan whether or not conducted under normal terms
menggunakan syarat dan kondisi normal and conditions as those with third parties, are
maupun tidak, diungkapkan dalam Catatan 35. disclosed in Note 35.
18
Page 201
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan f. Financial Assets and Liabilities
Aset keuangan Bank terutama terdiri dari kas, The Bank’s financial assets mainly consist of
giro pada Bank Indonesia, giro pada bank lain, cash, current accounts with Bank Indonesia,
penempatan pada Bank Indonesia dan bank current accounts with other banks, placements
lain, tagihan derivatif, kredit yang diberikan, with Bank Indonesia and other banks,
efek-efek dan aset lain-lain. derivative receivables, loans, securities and
other assets.
Liabilitas keuangan Bank terutama terdiri dari The Bank’s financial liabilities mainly consist of
liabilitas segera, simpanan dari nasabah, liabilities payable on demand, deposits from
simpanan dari bank lain, liabilitas akseptasi, customers, deposits from other banks,
liabilitas derivatif, pinjaman yang diterima, efek- acceptance payables, derivative payables,
efek yang diterbitkan, beban masih harus borrowing, marketables securities issued,
dibayar dan liabilitas lain-lain. accruals and other liabilities.
Bank menerapkan PSAK 109, “Instrumen The Bank adopted PSAK 109, “Financial
Keuangan” yang menggantikan PSAK 239, Instruments” which replaced PSAK 239,
“Instrumen Keuangan: Pengakuan dan “Financial Instruments: Recognition and
Pengukuran”. Measurement”.
(i) Klasifikasi (i) Classification
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan initial recognition:
awal:
1. Aset keuangan yang diukur pada nilai 1. Financial assets measured at fair
wajar melalui laba rugi; value through profit or loss;
2. Aset keuangan yang diukur pada nilai 2. Financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain; income;
3. Aset keuangan yang diukur pada 3. Financial assets measured at
biaya perolehan diamortisasi. amortized cost.
Model bisnis merefleksikan bagaimana The business model reflects how groups of
kelompok aset keuangan dikelola untuk financial assets are managed to achieve a
mencapai tujuan bisnis tertentu. particular business objective.
19
Page 202
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Bank melakukan pengujian karakteristik The Bank assess the contractual cash flow
arus kas kontraktual dari aset keuangan characteristics of financial assets to
yang dikelola untuk mengetahui determine the characteristics of contractual
karakteristik arus kas kontraktual berasal cash flows only from the payment of
hanya dari pembayaran pokok dan bunga principal and interest from the outstanding
dari jumlah pokok terutang (Solely principal (Solely Payment of Principal and
Payment of Principal and Interest atau Interest or Pass SPPI) that is consistent
Pass SPPI) yang konsisten dengan with basic lending agreement. In making
pengaturan pinjaman dasar (Basic Lending the assessment, the Bank considers:
Agreement). Dalam melakukan penilaian,
Bank mempertimbangkan:
• Imbalan untuk nilai waktu dari uang; • The time value of money element of
interest;
• Leverage; • Leverage;
• Variabilitas pada waktu dan jumlah • Variability in timing or amount of cash
arus kas; flows;
• Instrumen yang terkait secara • Contractually linked instruments;
kontraktual;
• Pembayaran dipercepat; • Early repayment;
• Ketentuan kontrak tidak sah dan de • Non-genuine features and de minimis.
minimis.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
• Aset keuangan yang dikelola dalam • Financial assets are managed where
model bisnis yang bertujuan untuk the business model objectives in order
memiliki aset keuangan dalam rangka to collect the contractual cash flows;
mendapatkan arus kas kontraktual; and
dan
• Arus kas kontraktual tersebut semata • The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
(FVTOCI) jika kedua kondisi berikut: (FVTOCI) if both of the following conditions
are met:
• Aset keuangan yang dikelola untuk • Financial assets are managed to
mendapatkan arus kas kontraktual collect the contractual cash flows and
dan menjual aset keuangan; dan sell the assets; and
• Arus kas kontraktual tersebut semata • The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
20
Page 203
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diklasifikasikan pada nilai Financial assets are measured at fair value
wajar melalui laba rugi (FVTPL) jika tidak through profit or loss (FVTPL) if do not
memenuhi kondisi yang disyaratkan untuk meet the conditions required to be
diukur pada biaya perolehan diamortisasi measured at amortized cost or fair value
atau nilai wajar melalui penghasilan through other comprehensive income.
komprehensif lain.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
I. Liabilitas keuangan yang diukur pada I. Financial liabilities at fair value
nilai wajar melalui laporan laba rugi, through profit or loss, which has 2
yang memiliki 2 (dua) sub-klasifikasi, (two) sub-classifications, i.e. those
yaitu liabilitas keuangan yang designated as such upon initial
ditetapkan demikian pada saat recognition and those classified as
pengakuan awal dan diklasifikasikan held for trading;
dalam kelompok diperdagangkan;
II. Liabilitas keuangan lain. Liabilitas II. Other financial liabilities. Other
keuangan lainnya merupakan liabilitas financial liabilities pertain to financial
keuangan yang tidak dimiliki untuk liabilities that are not held for trading
dijual atau ditentukan sebagai nilai nor designated as at fair value through
wajar melalui laba rugi saat profit or loss upon recognition of the
pengakuan liabilitas. liability.
21
Page 204
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Golongan
Kategori yang didefinisikan
(ditentukan oleh Bank)/
oleh PSAK 109/ Subgolongan/Subclasses
Class (as determined by
Category as defined by PSAK 109
the Bank)
Aset keuangan yang
diukur pada nilai wajar
melalui laba rugi/
Tagihan derivatif - Tidak terkait lindung nilai/
Financial assets at fair
value through profit or Derivative receivables - Non hedging related
loss
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/
Placements with Bank Indonesia and other banks
Aset keuangan yang
Efek-efek yang dibeli dengan janji dijual kembali/
diukur pada biaya
Securities purchased under agreements to resell
Aset keuangan/ perolehan yang
Tagihan akseptasi/Acceptance receivables
Financial diamortisasi/
Kredit yang diberikan/Loans
assets Financial assets at
amortized cost Piutang bunga/
Interest receivables
Aset lain-lain/Other assets
Piutang lain-lain/
Other receivables
Efek-efek/Securities
Aset keuangan yang
diukur pada nilai wajar
melalui penghasilan
komprehensif lain/
Efek-efek/Securities
Financial assets at fair
value through other
comprehensive income
Liabilitas keuangan yang
diukur pada nilai wajar
melalui laba rugi/ Liabilitas derivatif/Derivative payables
Financial liabilities at fair
value through profit or loss
Liabilitas
keuangan/ Liabilitas segera/Liabilities payable on demand
Financial Simpanan dari nasabah/Deposits from customers
liabilities Liabilitas keuangan yang Simpanan dari bank lain/Deposits from other banks
diukur dengan biaya Efek-efek yang dijual dengan janji dibeli kembali/
perolehan diamortisasi/ Securities sold under repurchase agreements
Financial liabilities at Beban yang masih harus dibayar/Accrued expenses
amortized cost Utang bunga/Interest payables
Liabilitas lain-lain/
Setoran jaminan/
Other liabilities
Security deposits
22
Page 205
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(ii) Pengakuan awal (ii) Initial recognition
Bank pada awalnya mengakui kredit yang The Bank initially recognizes loans and
diberikan serta simpanan diukur pada nilai deposits at fair value on the date of
wajar pada tanggal perolehan. origination.
Pembelian dan penjualan aset keuangan Regular way purchases and sales of
yang lazim (regular) diakui pada tanggal financial assets are recognized on the
perdagangan dimana Bank memiliki trade date at which the Bank commits to
komitmen untuk membeli atau menjual purchase or sell the asset.
aset tersebut.
Semua aset dan liabilitas keuangan lainnya All other financial assets and liabilities are
pada awalnya diakui pada tanggal initially recognized on the trade date at
perdagangan dimana Bank menjadi suatu which the Bank becomes a party to the
pihak dalam ketentuan kontraktual contractual provisions of the instrument.
instrumen tersebut.
Pada saat pengakuan awal, aset keuangan A financial asset or financial liability is
atau liabilitas keuangan diukur pada nilai initially measured at fair value plus/minus
wajar ditambah/dikurang (untuk instrumen (for financial instruments not subsequently
keuangan yang tidak diukur pada nilai measured at fair value through profit or
wajar melalui laba rugi setelah pengakuan loss) transaction costs that are directly
awal) biaya transaksi yang dapat attributable to the acquisition of financial
diatribusikan secara langsung atas asset or issue of financial liability. The
perolehan aset keuangan atau penerbitan subsequent measurement of financial
liabilitas keuangan. Pengukuran aset assets and financial liabilities depends on
keuangan dan liabilitas keuangan setelah their classification.
pengakuan awal tergantung pada
klasifikasi aset keuangan dan liabilitas
keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issue of a
penerbitan suatu liabilitas keuangan dan financial liability and are incremental costs
merupakan biaya tambahan yang tidak that would not have been incurred if the
akan terjadi apabila instrumen keuangan financial instrument had not been acquired
tersebut tidak diperoleh atau diterbitkan. or issued. In the case of financial assets,
Untuk aset keuangan, biaya transaksi transaction costs are added to the amount
ditambahkan pada jumlah yang diakui recognized initially, while for financial
pada awal pengakuan aset, sedangkan liabilities, transaction costs are deducted
untuk liabilitas keuangan, biaya transaksi from the amount of debt recognized
dikurangkan dari jumlah utang yang diakui initially.
pada awal pengakuan liabilitas.
Biaya transaksi tersebut diamortisasi Such transactions costs are amortized
selama umur instrumen berdasarkan over the terms of the instruments based on
metode suku bunga efektif dan dicatat the effective interest method and are
sebagai bagian dari pendapatan bunga recorded as part of interest income for
untuk biaya transaksi sehubungan dengan transaction costs related to financial assets
aset keuangan atau sebagai bagian dari or interest expenses for transaction costs
beban bunga untuk biaya transaksi related to financial liabilities.
sehubungan dengan liabilitas keuangan.
23
Page 206
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset atau liabilitas keuangan yang asset or liability is measured at initial
diukur pada saat pengakuan awal, recognition, minus principal repayments,
dikurangi pembayaran pokok, ditambah plus or minus the cumulative amortization
atau dikurangi dengan amortisasi kumulatif using the effective interest method of any
dengan menggunakan metode suku bunga difference between the initial amount
efektif yang dihitung dari selisih antara nilai recognized and the maturity amount,
awal dan nilai jatuh temponya, dan minus any allowance for impairment
dikurangi cadangan kerugian penurunan losses.
nilai.
Tingkat suku bunga efektif adalah suku The effective interest rate is the rate that
bunga yang secara tepat mendiskontokan exactly discounts the estimated future cash
estimasi arus kas di masa datang selama flows through the expected life of the
perkiraan umur dari aset keuangan atau financial asset or financial liability (or,
liabilitas keuangan (atau jika lebih tepat, where appropriate, a shorter period) to the
digunakan periode yang lebih singkat) net carrying amount at initial recognition.
untuk memperoleh nilai tercatat bersih When calculating the effective interest rate,
pada saat pengakuan awal. Pada saat the Bank estimates future cash flows
menghitung tingkat suku bunga efektif, considering all contractual terms of the
Bank mengestimasi arus kas di masa financial instrument, but does not consider
mendatang dengan mempertimbangkan any future credit losses.
seluruh persyaratan kontraktual dalam
instrumen keuangan tersebut, namun tidak
mempertimbangkan kerugian kredit di
masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
biaya transaksi (Catatan 2f.ii) dan seluruh includes transaction costs (Note 2f.ii) and
imbalan/provisi dan bentuk lain yang all fees and points paid or received that are
dibayarkan atau diterima yang merupakan an integral part of the effective interest
bagian tak terpisahkan dari suku bunga rate.
efektif.
Aset keuangan dalam kelompok aset Financial assets at fair value through other
keuangan yang diukur pada nilai wajar comprehensive income and financial
melalui penghasilan komprehensif lain dan assets and financial liabilities at fair value
aset keuangan dan liabilitas keuangan through profit or loss are measured at fair
yang diukur pada nilai wajar melalui laba value.
rugi diukur pada nilai wajarnya.
Aset keuangan kelompok biaya perolehan Financial assets classified as amortized
diamortisasi dan liabilitas keuangan cost and other financial liabilities measured
lainnya diukur pada biaya perolehan at amortized cost using the effective
diamortisasi dengan menggunakan interest rate method.
metode suku bunga efektif.
24
Page 207
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(iv) Penghentian pengakuan (iv) Derecognition
Bank menghentikan pengakuan aset The Bank derecognizes a financial asset
keuangan pada saat hak kontraktual atas when the contractual rights to the cash
arus kas yang berasal dari aset keuangan flows from the financial asset expire, or
tersebut kadaluwarsa, atau Bank when the Bank transfers the contractual
mentransfer seluruh hak kontraktual untuk rights to receive the cash flows from the
menerima arus kas dari aset keuangan financial asset in a transaction in which
dalam transaksi dimana Bank secara substantially all the risks and rewards of
substansial telah mentransfer seluruh ownership of the financial asset are
risiko dan manfaat atas kepemilikan aset transferred. Any interest in the transferred
keuangan yang ditransfer. Setiap hak atau financial assets that is created or retained
liabilitas atas aset keuangan yang by the Bank is recognized as a separate
ditransfer yang timbul atau yang masih asset or liability.
dimiliki oleh Bank diakui sebagai aset atau
liabilitas secara terpisah.
Dalam transaksi dimana Bank secara In transactions in which the Bank neither
substansial tidak memiliki atau tidak retains nor transfers substantially all the
mentransfer seluruh risiko dan manfaat risks and rewards of ownership of a
atas kepemilikan aset keuangan, Bank financial asset, the Bank derecognizes the
menghentikan pengakuan aset tersebut asset if the Bank does not retain control
jika Bank tidak lagi memiliki pengendalian over the asset. The rights and obligations
atas aset tersebut. Hak dan kewajiban retained in the transfer are recognized
yang timbul atau yang masih dimiliki dalam separately as assets or liabilities as
transfer tersebut diakui secara terpisah appropriate. In transfers in which control
sebagai aset atau liabilitas. Dalam transfer over the asset is retained, the Bank
dimana pengendalian atas aset masih continues to recognize the asset to the
dimiliki, Bank tetap mengakui aset yang extent of its continuing involvement,
ditransfer tersebut sebesar keterlibatan determined by the extent to which it is
berkelanjutan, dimana tingkat exposed to changes in the value of the
keberlanjutan Bank dalam aset yang transferred asset.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
Bank menghapusbukukan saldo aset The Bank writes off a financial asset
keuangan beserta cadangan kerugian balance and any related allowance for
penurunan nilai terkait, pada saat Bank impairment losses, when the Bank
menentukan bahwa aset keuangan determines that the financial assets are
tersebut tidak dapat ditagih. Keputusan ini uncollectible. This determination is made
diambil setelah mempertimbangkan after considering information such as the
informasi seperti telah terjadinya occurrence of significant changes in the
perubahan signifikan pada posisi financial position of the borrowers such
keuangan debitur sehingga debitur that the borrowers can no longer pay the
tersebut tidak lagi dapat melunasi obligation, or that proceeds from collateral
kewajibannya, atau hasil penjualan agunan will not be sufficient to repay back the
tidak akan cukup untuk melunasi seluruh entire exposure. Recoveries of written-off
eksposur. Penerimaan kembali atas aset financial assets from previous years are
keuangan yang telah dihapusbukukan recorded as op erational income other than
pada tahun sebelumnya dicatat sebagai interest income.
pendapatan operasional selain
pendapatan bunga.
25
Page 208
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
Bank menghentikan pengakuan liabilitas The Bank derecognizes a financial liability
keuangan pada saat liabilitas yang when its contractual obligations are
ditetapkan dalam kontrak dilepaskan, discharged, cancelled or expired.
dibatalkan atau kadaluwarsa.
(v) Saling hapus (v) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
dapat saling hapus dan nilai bersihnya offset and the net amount is presented in
disajikan dalam laporan posisi keuangan the statement of financial position when,
jika, dan hanya jika Bank memiliki hak yang and only when, the Bank has a legal
berkekuatan hukum untuk melakukan enforceable right to offset the amounts and
saling hapus atas jumlah yang telah diakui intends either to settle on a net basis or
tersebut dan berniat untuk menyelesaikan realize the asset and settle the liability
secara neto atau untuk merealisasikan simultaneously.
aset dan menyelesaikan liabilitasnya
secara simultan.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by
oleh standar akuntansi. accounting standards.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Bank mereklasifikasi aset keuangan jiika The Bank reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is recognized
diakui sebagai keuntungan atau kerugian in profit or loss on the statement of profit or
pada laba rugi. loss and other comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
nilai wajar melalui penghasilan value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada nilai wajar. classification through profit or loss is
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
26
Page 209
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
nilai wajar melalui penghasilan value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification is recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and adjusted agains
dan disesuaikan terhadap nilai wajar. the fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada wajar. other comprehensive income are recorded
at fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
nilai wajar melalui laba rugi ke klasifikasi value classification through profit or loss to
biaya perolehan yang diamortisasi dicatat amortized cost classification is recorded at
pada wajar. fair value.
g. Giro pada Bank Indonesia dan Bank Lain g. Current Accounts with Bank Indonesia and
Other Banks
Giro pada Bank Indonesia dan bank lain The current accounts with Bank Indonesia and
diklasifikasikan sebagai biaya perolehan yang other banks are classified as amortized cost
diamortisasi dan dinyatakan sebesar biaya and stated at amortized cost using the effective
perolehan diamortisasi menggunakan metode interest rate method.
suku bunga efektif.
h. Penempatan pada Bank Indonesia dan Bank h. Placements with Bank Indonesia and Other
Lain Banks
Penempatan pada Bank Indonesia dan bank The placements with Bank Indonesia and other
lain diklasifikasikan sebagai biaya perolehan banks are classified as amortized cost which
yang diamortisasi yang dinyatakan sebesar are stated at amortized cost using the effective
biaya perolehan diamortisasi menggunakan interest rate method.
metode suku bunga efektif.
i. Tagihan dan Liabilitas Derivatif i. Derivative Receivables and Payables
Tagihan dan liabilitas derivatif untuk tujuan Derivative receivables and payables held for
diperdagangkan pada saat pengukuran awal trading are initially recognized and
dan setelah pengakuan awal diakui dan diukur subsequently measured at fair value in the
pada nilai wajar di laporan posisi keuangan, statement of financial position, with transaction
dengan biaya transaksi yang terjadi diakui costs recognized directly in profit or loss.
langsung pada laba rugi.
Perubahan nilai wajar pada tagihan dan Changes in fair value of derivative receivables
liabilitas derivatif untuk tujuan diperdagangkan and payables held for trading are recognized as
diakui sebagai pendapatan bersih instrumen net trading income in profit or loss. Gain or
yang diperdagangkan dalam laba rugi. losses which are realized are recognized in
Keuntungan atau kerugian yang direalisasi profit or loss.
diakui pada laba rugi.
27
Page 210
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
j. Tagihan dan Liabilitas Akseptasi j. Acceptance Receivables and Payables
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as
keuangan dalam kelompok biaya perolehan financial assets measured at amortized cost.
diamortisasi.
Liabilitas akseptasi dikasifikasikan sebagai Acceptance liabilities are classified financial
liabilitas keuangan yang diukur dengan biaya liabilities measured at amortized cost.
perolehan diamortisasi.
k. Efek-Efek yang Dibeli/Dijual dengan Janji k. Securities Purchased/Sold under
Dijual/Dibeli Kembali Agreements to Resell/Repurchase
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan yang diamortisasi.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali disajikan sebagai aset dalam laporan resell are presented as assets in the statement
posisi keuangan sebesar jumlah penjualan of financial position, at the resale price net of
kembali dikurangi dengan pendapatan bunga unamortized interest income and allowance for
yang belum diamortisasi dan cadangan impairment losses. The difference between the
kerugian penurunan nilai. Selisih antara harga purchase price and the resale price is treated
beli dan harga jual kembali diperlakukan as unearned interest income, and recognized
sebagai pendapatan bunga yang ditangguhkan, as income over the period starting from when
dan diakui sebagai pendapatan selama periode those securities are purchased until they are
sejak efek-efek tersebut dibeli hingga dijual sold using effective interest rate method.
menggunakan suku bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali diklasifikasikan sebagai liabilitas repurchase are classified as financial liabilities
keuangan yang diukur dengan biaya perolehan measured at amortized cost.
diamortisasi.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali disajikan sebagai liabilitas dalam repurchase are presented as liabilities in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the
pembelian kembali, dikurangi dengan bunga repurchase price, net of unamortized prepaid
dibayar di muka yang belum diamortisasi. interest. The difference between the selling
Selisih antara harga jual dan harga beli kembali price and the repurchase price is treated as
diperlakukan sebagai bunga dibayar di muka prepaid interest and recognized as interest
dan diakui sebagai beban bunga selama jangka expense over the period starting from when
waktu sejak efek-efek tersebut dijual hingga those securities are sold until they are
dibeli kembali menggunakan metode suku repurchased using effective interest rate
bunga efektif. method.
l. Kredit yang Diberikan l. Loans
Setelah pengakuan awal, kredit yang diberikan Subsequent to initial measurement, loans are
dicatat pada biaya perolehan diamortisasi measured at amortized cost using effective
menggunakan metode suku bunga efektif. interest method. Syndicated loans are stated at
Kredit dalam rangka pembiayaan bersama amortized cost in accordance with the risk
(kredit sindikasi) dinyatakan sebesar biaya borned by the Bank.
perolehan diamortisasi sesuai dengan porsi
risiko yang ditanggung oleh Bank.
28
Page 211
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
l. Kredit yang Diberikan (lanjutan) l. Loans (continued)
Bank mencatat restrukturisasi kredit The Bank accounts for troubled debt
bermasalah berdasarkan jenis restrukturisasi. restructuring in accordance with the type of
Dalam hal restrukturisasi kredit bermasalah restructuring. In troubled debt restructuring
dilakukan hanya dengan modifikasi persyaratan which involves only a modification of terms, the
kredit, Bank mencatat dampak restrukturisasi Bank accounts for the effect of the restructuring
tersebut secara prospektif dan tidak mengubah prospectively and does not change the carrying
nilai tercatat kredit yang diberikan pada tanggal value of receivables at the time of restructuring
restrukturisasi, kecuali jika jumlahnya melebihi unless the amount exceeds the present value
nilai kini penerimaan kas masa depan yang of the total future cash receipts specified in the
ditentukan dalam persyaratan baru. Jika nilai new terms. If the present value of the total
kini penerimaan kas masa depan sebagaimana future cash receipts specified in the new terms
yang ditentukan dalam persyaratan baru dari is lower than the recorded receivables balance
kredit yang direstrukturisasi tersebut lebih prior to restructuring, the Bank reduces the
rendah daripada nilai tercatat kredit yang receivables balance to the amount equal to the
diberikan sebelum direstrukturisasi, Bank harus present value of the total future cash receipts.
mengurangkan saldo kredit yang diberikan ke The amount of the reduction is recognized as
suatu jumlah yang sama dengan jumlah nilai individual allowance for impairment losses.
kini penerimaan kas masa depan. Jumlah Recoveries from loans written-off are
pengurangan tersebut diakui sebagai cadangan recognized in profit or loss.
kerugian penurunan nilai individual.
Penerimaan kembali dari kredit yang telah
dihapusbukukan diakui dalam laba rugi tahun
berjalan.
Kredit yang diberikan adalah penyediaan dana Loans represent funds provided or receivables
atau tagihan yang dapat disetarakan dengan that can be considered as equivalents there of,
itu, berdasarkan persetujuan atau kesepakatan based on agreements or financing contracts
pinjam-meminjam dengan debitur yang with borrowers, where borrowers are required
mewajibkan debitur untuk melunasi utang dan to repay their debts with interest after a
bunganya setelah jangka waktu tertentu, dan specified period, and expired trade finance
tagihan yang berasal dari fasilitas trade finance facilities which have not been utilized should be
yang telah jatuh tempo namun belum settled within 21 days.
digunakan maka harus diselesaikan dalam
waktu 21 hari.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan yang diamortisasi.
Kredit yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah dengan biaya transaction costs that are directly attributable
transaksi yang dapat diatribusikan secara and additional costs to obtain financial assets,
langsung dan biaya tambahan untuk and after initial recognition are measured at
memperoleh aset keuangan tersebut, dan amortized cost based on the effective interest
setelah pengakuan awal diukur pada biaya rate method less allowance for impairment
perolehan diamortisasi menggunakan metode losses.
suku bunga efektif dikurangi dengan cadangan
kerugian penurunan nilai.
29
Page 212
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
l. Kredit yang Diberikan (lanjutan) l. Loans (continued)
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi modifikasi Loan restructuring may involve a modification of
persyaratan kredit. Bank menyusun ketentuan the terms of the loans. The Bank formed
internal mengenai debitur yang berakhir masa internal regulation regarding the debtors who
restrukturisasinya yaitu debitur yang telah ended their restructuring period, namely
memenuhi kriteria sebagai berikut: debtors who had met the following criteria:
1) Debitur mampu memenuhi syarat-syarat 1) The debtor is able to fulfill the conditions
sesuai Perjanjian Kredit Restrukturisasi under the Restructuring Credit Agreement
dengan mempertimbangkan kemampuan by considering the ability of the debtor to
debitur untuk memenuhi penilaian propsek fulfill the business performance
usaha, kinerja dan kemampuan assessment, performance and ability to
membayar; pay;
2) Kredit berada pada kualitas kredit lancar 2) Credit’s quality is in current (collectibility 1)
(kolektibilitas 1) sesuai dengan ketentuan in accordance with Bank Indonesia
Bank Indonesia; dan regulations; and
3) Debitur mampu membayar bunga di atas 3) Debtors are able to pay interest above a
tingkat bunga tertentu minimal 3 (tiga) certain interest rate of at least 3 (three)
bulan atau periode angsuran berturut-turut. months or a period of successive
installments.
m. Efek-efek m. Securities
Pada saat pengakuan awal, efek-efek dicatat At initial recognition, securities are recorded
sesuai dengan kategorinya yaitu aset keuangan according to their category, i.e., amortized cost,
diklasifikasikan pada biaya perolehan yang fair value through other comprehensive income
diamortisasi, nilai wajar melalui penghasilan or at fair value through profit or loss.
komprehensif lain atau nilai wajar melalui laba
rugi.
Lihat Catatan 2f untuk kebijakan akuntansi atas Refer to Note 2f for the accounting policies of
aset dan liabilitas keuangan. financial assets and liabilities.
n. Pajak Penghasilan n. Income Taxes
Beban pajak penghasilan terdiri dari beban Income tax expense comprises current and
pajak kini dan beban pajak tangguhan. Beban deferred tax. Income tax expense is recognized
pajak penghasilan diakui pada laba rugi, kecuali in profit or loss except to the extent that it
untuk komponen yang diakui secara langsung relates to items recognized directly in equity or
di ekuitas atau di penghasilan komprehensif in other comprehensive income.
lain.
Pajak kini merupakan estimasi utang atau Current tax is the expected tax payable or
pengembalian pajak yang dihitung atas laba refundable on taxable income or loss for the
atau rugi kena pajak untuk tahun yang year using tax rates substantively enacted as of
bersangkutan dengan menggunakan tarif pajak the reporting date and includes true-up
yang secara substansial telah berlaku pada adjustments made to the pervious years’ tax
tanggal pelaporan dan termasuk penyesuaian provisions either to reconcile them with the
yang dibuat untuk penyisihan pajak tahun income tax reported in annual tax returns, or to
sebelumnya, baik untuk merekonsiliasi pajak account for differences arising from tax
penghasilan dengan pajak yang dilaporkan di assesments.
surat pemberitahuan tahunan, atau untuk
memperhitungkan perbedaan yang muncul dari
pemeriksaan pajak.
30
Page 213
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued)
Utang atau restitusi pajak kini diukur Current tax payable or refundable is measured
menggunakan estimasi terbaik atas jumlah using the best estimate of the amount expected
yang diperkirakan akan dibayar atau diterima, to be paid or received, taking into consideration
dengan mempertimbangkan ketidakpastian the uncertainty associated with the complexity
terkait dengan kompleksitas peraturan pajak. of tax regulations.
Pajak tangguhan diakui atas perbedaan Deferred tax is recognized in respect of
temporer antara nilai tercatat aset dan liabilitas temporary differences between the carrying
untuk tujuan pelaporan keuangan dan nilai yang amounts of assets and liabilities for financial
digunakan untuk tujuan perpajakan. Pajak reporting purposes and the amounts used for
tangguhan diukur dengan menggunakan tarif taxation purposes. Deferred tax is measured at
pajak yang diharapkan untuk ditetapkan atas the tax rates that are expected to be applied to
perbedaan temporer pada saat pembalikan, temporary differences when they reverse,
berdasarkan peraturan yang telah berlaku atau based on the laws that have been enacted or
secara substantif berlaku pada tanggal substantively enacted as of the reporting date.
pelaporan. Metode ini juga mengharuskan This method also required the recognition of
pengakuan manfaat pajak masa depan, seperti future tax benefits, such as tax loss
rugi fiskal yang belum dikompensasi, apabila carryforwards, to the extent that realization of
besar kemungkinan manfaat pajak tersebut such benefits is probable.
dapat direalisasi.
Aset pajak tangguhan ditelaah ulang pada Deferred tax assets are reviewed at each
setiap tangal pelaporan dan dikurangkan reporting date and are reduced to the extent
dengan manfaat pajak sejumlah nilai yang that it is no longer probable that the related tax
besar kemungkinan yang tidak dapat benefit will be realized; such reductions are
terealisasi; pengurangan tersebut akan dibalik reversed when the probability of future taxable
ketika kemungkinan atas laba kena pajak di incomes improves.
masa depan meningkat.
Aset pajak tangguhan yang belum diakui dinilai Unrecognized deferred tax assets are
kembali pada setiap tanggal pelaporan dan reassessed at each reporting date and
diakui sepanjang kemungkinan besar laba kena recognized to the extent that it has become
pajak masa depan akan tersedia untuk probable that future taxable incomes will be
digunakan. available against which they can be used.
Dalam menentukan jumlah pajak kini dan In determining the amount of current and
tangguhan, Bank memperhitungkan dampak deferred tax, the Bank takes into account the
atas posisi pajak yang tidak pasti dan tambahan impact of uncertain tax positions and any
pajak serta penalti. additional taxes and penalties.
Koreksi atas kewajiban pajak diakui pada saat Amendments to tax obligations are recognized
surat ketetapan pajak diterima, atau apabila when an assessment is received, or if objection
diajukan keberatan dan atau banding, maka and or appeal is applied, when the results of the
koreksi diakui pada saat keputusan atas objection or the appeal are received.
keberatan atau banding itu diterima.
31
Page 214
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
o. Aset Tetap, Aset Hak Guna dan Liabilitas o. Fixed Assets, Right-of-Use-Assets and
Sewa Lease Liability
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized at cost.
perolehan. Biaya perolehan mencakup harga Cost includes its purchase price and any costs
pembelian dan semua biaya yang terkait secara directly attributable to bringing the asset to the
langsung untuk membawa aset tersebut ke location and condition necessary for it to be
lokasi dan kondisi yang diinginkan agar aset capable of operating in the manner intended by
siap digunakan sesuai dengan maksud management.
manajemen.
Setelah pengukuran awal, aset tetap diukur Subsequent to initial measurement, fixed
dengan model biaya, yaitu dicatat pada biaya assets are measured using the cost model, i.e
perolehan dikurangi akumulasi penyusutan dan carried at its cost less any accumulated
akumulasi rugi penurunan nilai. depreciation and accumulated impairment
losses.
Biaya pengurusan hak legal atas tanah ketika Costs relating with acquisition of legal titles on
tanah diperoleh pertama kali diakui sebagai the land rights are recognized as part of
bagian biaya perolehan tanah dan tidak acquisition cost of land and not amortized,
disusutkan, kecuali terdapat bukti yang except there is evidence indicating that the
mengindikasikan bahwa perpanjangan atau extension or renewal of land rights is probable
pembaruan hak atas tanah tersebut or certainly not be obtained. While costs of
kemungkinan besar atau pasti tidak diperoleh. extension or renewal of legal titles on the land
Sedangkan biaya perpanjangan atau rights are deferred and recognized as intangible
pembaruan hak legal atas tanah diakui sebagai assets and amortized using the straight-line
aset tak berwujud dan diamortisasi method over the legal term of the land rights or
menggunakan metode garis lurus selama economic life of the land, whichever is shorter.
periode yang lebih pendek antara hak atas
tanah atau umur ekonomis tanah.
Kecuali tanah yang tidak disusutkan, aset tetap Except for land, which is not depreciated, other
lainnya disusutkan menggunakan metode garis fixed assets are depreciated using straight line
lurus selama estimasi masa manfaatnya method over the estimated useful lives of the
sebagai berikut: assets, as follows:
Tahun/Years
Gedung 20 Buildings
Renovasi dan perbaikan gedung 3-7 Leasehold improvement
Perlengkapan dan perabot kantor 4-8 Office equipment, furniture and fixtures
Kendaraan bermotor 4 Vehicles
Metode penyusutan, masa manfaat dan nilai Depreciation methods, useful lives and residual
residu aset tetap ditelaah pada setiap tanggal values of fixed assets are reassessed at each
pelaporan dan disesuaikan jika lebih tepat, reporting date and adjusted as appropriate, to
untuk memastikan bahwa metode penyusutan, ensure that they reflect the expected economic
masa manfaat dan nilai residu tersebut telah benefits derived from these assets.
mencerminkan manfaat ekonomi yang
diharapkan dari aset tersebut.
32
Page 215
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
o. Aset Tetap, Aset Hak Guna dan Liabilitas o. Fixed Assets, Right-of-Use-Assets and
Sewa (lanjutan) Lease Liability (continued)
Beban perbaikan dan pemeliharaan Normal repair and maintenance expenses are
dibebankan pada laba rugi tahun berjalan, charged to profit or loss for the year, while
sedangkan renovasi dan penambahan yang renovation and improvements, which are
jumlahnya signifikan dan memperpanjang significant and prolong the useful life of assets,
masa manfaat dikapitalisasi ke aset tetap yang are capitalized to the respective assets. The
bersangkutan. Nilai tercatat serta akumulasi carrying amount and the related accumulated
penyusutan atas aset tetap yang dijual, depreciation of fixed assets which are sold are
dikeluarkan dari kelompok aset tetap yang removed from the related group of assets, and
bersangkutan, dan laba atau ruginya diakui the gain or loss is recognized as income or
sebagai pendapatan atau beban dalam laba expense in profit or loss.
rugi.
Kebijakan sewa Leases policy
Bank mengakui liabilitas sewa, sebagai The Bank recognised a lease liability, being the
pembayaran sewa yang tersisa termasuk atas remaining lease payments including extensions
opsi perpanjangan dimana perpanjangan options where renewal is reasonably certain,
hampir dapat dipastikan, didiskontokan discounted using the incremental borrowing
menggunakan tingkat bunga pinjaman rate at the date of initial application. Meanwhile,
inkremental pada tanggal penerapan awal. rights of use assets include the amount of lease
Sedangkan aset hak guna mencakup jumlah liabilities recognized, initial direct costs paid,
liabilitas sewa yang diakui, biaya langsung awal recovery costs and lease payments made on or
yang dibayarkan, biaya pemulihan dan before the start date of the lease, less rental
pembayaran sewa yang dilakukan pada atau incentives received. Rights of use assets are
sebelum tanggal mulai sewa, dikurangi insentif depreciated using the straight-line method over
sewa yang diterima. Aset hak guna disusutkan the shorter period between the lease term and
dengan metode garis lurus selama jangka the estimated useful life of the asset.
waktu yang lebih pendek antara masa sewa
dengan estimasi masa manfaat aset.
Beban keuangan dicatat dalam laporan laba Finance expense is recorded in the statement
rugi. Aset sewa (disajikan sebagai bagian aset of income. Leased assets (presented under
tetap) disusutkan selama jangka waktu yang fixed assets) are depreciated over the shorter
lebih pendek antara umur manfaat aset sewa of the estimated useful life of the assets and the
dan periode masa sewa, jika tidak ada lease term, if there is no reasonable certainty
kepastian yang memadai bahwa Bank akan that Bank will obtain ownership by the end of
mendapatkan hak kepemilikan pada akhir masa the lease term.
sewa.
33
Page 216
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
p. Aset Takberwujud p. Intangible Assets
Aset takberwujud (perangkat lunak dan lisensi Intangible assets (software and software
penggunaan perangkat lunak) dicatat sebesar license) are stated at cost less accumulated
biaya perolehan dikurangi akumulasi amortisasi amortization and accumulated impairment
dan akumulasi rugi penurunan nilai aset. losses. Subsequent expenditure on intangible
Pengeluaran selanjutnya yang jumlahnya assets, which is significant, is capitalized only
signifikan akan dikapitalisasi hanya jika when it increases the future economic benefits
pengeluaran tersebut menambah manfaat embodied in the specific asset to which it
ekonomis aset yang bersangkutan di masa relates. All other expenditures are expensed as
mendatang. Pengeluaran lainnya dibebankan incurred. Amortization is recognized in profit or
pada saat terjadinya. Amortisasi diakui pada loss over the estimated useful lives of 8 years
laba rugi selama estimasi masa manfaat using straight line method.
8 tahun dengan menggunakan metode garis
lurus.
Metode amortisasi, masa manfaat dan nilai Amortization method, useful lives and residual
residu ditelaah pada setiap tanggal pelaporan values are reviewed at each reporting date and
dan disesuaikan jika lebih tepat, untuk adjusted as appropriate, to ensure that they
memastikan bahwa metode penyusutan, masa reflect the expected economic benefits derived
manfaat dan nilai residu tersebut telah from these assets.
mencerminkan manfaat ekonomi yang
diharapkan dari aset tersebut.
q. Agunan yang Diambil Alih q. Foreclosed Assets
Pada saat pengakuan awal, agunan yang Foreclosed assets acquired in conjunction with
diambil alih sehubungan dengan penyelesaian settlement of loans are initially recorded at their
kredit dicatat sebesar nilai wajar setelah fair value less costs to sell but not to exceed the
dikurangi biaya untuk menjualnya tetapi tidak carrying value of loans. The Bank does not
melebihi nilai tercatat kredit yang diberikan. recognize any gains when the Bank foreclosed
Bank tidak mengakui keuntungan pada saat an asset. Subsequent to initial recognition,
pengambilalihan aset. Setelah pengakuan foreclosed assets are recorded at carrying
awal, agunan yang diambil alih dicatat sebesar amount or at fair value less costs to sell,
nilai yang lebih rendah antara nilai tercatat whichever is lower. The excess between the
dengan nilai wajar setelah dikurangi biaya untuk carrying value and fair value less costs to sell is
menjualnya. Selisih lebih antara nilai tercatat recognized as impairment losses in profit or
dengan nilai wajar agunan yang diambil alih loss.
setelah dikurangi biaya untuk menjualnya diakui
sebagai kerugian penurunan nilai dalam laba
rugi.
Agunan yang diambil alih tidak disusutkan dan Foreclosed assets are not depreciated and
beban-beban sehubungan dengan perolehan expenses in relation with the acquisition and
dan pemeliharaan aset tersebut dibebankan maintenance of those assets are charged to
pada laba rugi pada saat terjadinya. profit or loss as incurred.
Selisih antara nilai tercatat dan hasil penjualan The difference between the carrying value and
dari agunan yang diambil alih diakui sebagai the proceeds from the sale of foreclosed assets
laba atau rugi pada saat penjualan agunan is recognized as gain or loss at the time of sale
yang diambil alih, dan diakui sebagai and recognized as income or expense in profit
pendapatan atau beban pada laba rugi. or loss.
Manajemen melakukan evaluasi atas nilai Management evaluates the value of foreclosed
agunan yang diambil alih secara berkala. assets on a periodic basis.
34
Page 217
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
r. Aset lain-lain r. Other assets
Aset lain-lain terdiri dari tagihan atas transaksi Other assets include receivables from
agunan yang diambil alih, piutang lain-lain, foreclosed asset transactions, other receivable,
akrual bunga, setoran jaminan dan lain-lain. accruals interest, security deposits and others.
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai Impairment Losses
Aset keuangan Financial assets
Bank mengakui penyisihan kerugian kredit Bank recognize the allowance for expected
diekspektasikan pada instrumen keuangan credit losses on financial instruments that are
yang tidak diukur pada nilai wajar melalui laba not measured at fair value through profit or loss.
rugi.
Tidak ada penyisihan kerugian kredit There is no allowance for expected credit
ekspektasian pada investasi instrumen ekuitas. losses on investment in equity instruments.
Bank mengukur cadangan kerugian sejumlah The Bank measure the allowance for losses for
kerugian kredit ekspektasian sepanjang the lifetime of an expected credit losses, except
umurnya, kecuali untuk hal berikut, diukur for the following, which are measured according
sejumlah kerugian kredit ekspektasian to 12-month expected credit losses:
12 bulan:
i. Instrumen utang yang memiliki risiko kredit i. Debt instruments that have low credit risk
rendah pada tanggal pelaporan; dan at the reporting date; and
ii. Instrumen keuangan lainnya yang risiko ii. Other financial instruments for which credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
Bank menganggap instrumen utang memiliki The Bank considers debt instruments to have
risiko kredit yang rendah ketika peringkat risiko low credit risk when the credit risk rating is at
kreditnya setara dengan definisi investment par with the globally understood definition of
grade yang dipahami secara global. investment grade.
Kerugian kredit ekspektasian 12 bulan adalah The 12-month 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 within 12 months after reporting date.
mungkin terjadi dalam 12 bulan setelah tanggal
pelaporan.
35
Page 218
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit weighted probability of a credit loss measured
yang diukur sebagai berikut: as follows:
i. aset keuangan yang tidak memburuk pada i. financial assets that do not deteriorate at
tanggal pelaporan, kerugian kredit the reporting date, the expected credit loss
ekspektasian diukur sebesar selisih antara is measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (i.e. the
selisih antara arus kas yang terutang difference between the cash flows owed to
kepada Bank sesuai dengan kontrak dan the Bank in accordance with the contract
arus kas yang diperkirakan akan diterima and the cash flows expected to be received
oleh Bank); by the Bank);
ii. aset keuangan yang memburuk pada ii. financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara measured at the difference between the
jumlah tercatat bruto dan nilai kini arus kas gross carrying amount and the present
masa depan yang diestimasi; value of estimated future cash flows;
iii. komitmen pinjaman yang belum ditarik, iii. for undisbursed loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at the
sebesar selisih antara nilai kini jumlah arus difference between the present value of the
kas jika komitmen ditarik dan arus kas yang amount of cash flow if the commitments is
diperkirakan akan diterima oleh Bank; withdrawn and the cash flow expected to
be received by the Bank;
iv. kontrak jaminan keuangan, kerugian kredit iv. for financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the
pembayaran yang diperkirakan untuk difference between the estimated
mengganti pemegang atas kerugian kredit payments to replace the holder for the
yang terjadi dikurangi jumlah yang credit losses incurred less the amount
diperkirakan dapat dipulihkan. estimated to be recoverable.
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing
yang ada diganti dengan yang baru karena financial assets are replaced with new ones due
kesulitan keuangan peminjam, maka dilakukan to the borrower’s financial difficulties, an
penilaian apakah aset keuangan yang ada assessment is made whether recognition of
harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
follows:
i. Jika restrukturisasi tidak mengakibatkan i. If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing
maka arus kas yang diperkirakan yang assets, then the estimated cash flows
timbul dari aset keuangan yang arising from the modified financial assets
dimodifikasi dimasukkan dalam are included in the calculation of cash
perhitungan kekurangan kas dari aset yang shortages of existing assets.
ada.
36
Page 219
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets (continued)
(lanjutan)
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing
yang ada diganti dengan yang baru karena financial assets are replaced with new ones due
kesulitan keuangan peminjam, maka dilakukan to the borrower’s financial difficulties, an
penilaian apakah aset keuangan yang ada assessment is made whether recognition of
harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
(lanjutan) follows: (continued)
ii. Jika restrukturisasi akan menghasilkan ii. If the restructuring will result in a
penghentian pengakuan aset yang ada, derecognition of the existing assets, the
maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as the
sebagai arus kas akhir dari aset keuangan final cash flow of the existing financial
yang ada pada saat penghentian assets at the time of derecognition. This
pengakuannya. Jumlah ini dimasukkan amount is included in the calculation of
dalam perhitungan kekurangan kas dari cash shortages from existing financial
aset keuangan yang ada yang assets which are discounted from the date
didiskontokan dari tanggal penghentian of derecognition to the reporting date using
pengakuan ke tanggal pelaporan the initial effective interest rate of the
menggunakan suku bunga efektif awal dari existing financial assets.
aset keuangan yang ada.
Aset Keuangan yang Dibeli atau yang Purchased or Originated Credit Impaired
Berasal dari Aset Keuangan Memburuk Financial Assets - POCI
Aset keuangan dikategorikan sebagai POCI Financial assets are catergorized as POCI if
apabila terdapat bukti objektif penurunan nilai there is objective evidence of impairment at
pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada 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 lifetime estimated credit losses.
sepanjang umurnya. Selanjutnya, perubahan Furthermore, changes in lifetime credit losses,
kerugian kredit sepanjang umurnya, apakah whether positive or negative, are recognized in
positif atau negatif, diakui dalam laporan laba the statement of profit or loss as part of the
rugi sebagai bagian dari cadangan kerugian allowance for impairment losses.
penurunan nilai.
37
Page 220
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Penyajian Penyisihan Kerugian Kredit Presentation of Allowance for Expected
Ekspektasian dalam Laporan Posisi Credit Losses in Statements of Financial
Keuangan Position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial positions
sebagai berikut: as follows:
i. Aset keuangan yang diukur pada biaya i. Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, allowance for expected credit losses
kerugian kredit ekspektasian disajikan is presented as a deduction from the gross
sebagai pengurang dari jumlah tercatat carrying amount of the asset;
bruto aset;
ii. Komitmen pinjaman dan kontrak jaminan ii. Loan commitments and financial
keuangan, penyisihan kerugian kredit guarantee contracts, allowance for
ekspektasian disajikan sebagai provisi; expected credit losses is presented as a
provision;
iii. Instrumen utang yang diukur pada nilai iii. Debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses are
ekspektasian tidak diakui dalam laporan not recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amounts of
dari aset-aset ini adalah nilai wajarnya. these assets are at their fair values.
Namun demikian penyisihan kerugian However, allowance for expected credit
kredit ekspektasian diungkapkan dan losses is disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income.
lain.
Penerimaan Kembali atas Aset Keuangan Recoveries of Written-off Financial Assets
yang Telah Dihapusbukukan
Ketika kredit yang diberikan tidak tertagih, kredit When a loan is uncollectible, it is written off
yang diberikan tersebut dihapusbuku dengan against the related allowance for impairment
menjurnal balik cadangan kerugian penurunan loss. Such loans are written off after all the
nilai. Kredit yang diberikan tersebut dapat necessary procedures have been completed
dihapus buku setelah semua prosedur yang and the amount of the loss has been
diperlukan telah dilakukan dan jumlah kerugian determined.
telah ditentukan.
Penerimaan kembali atas aset keuangan yang The recoveries of written-off financial assets in
telah dihapusbukukan pada tahun berjalan the current year are credited by adjusting the
dikreditkan dengan menyesuaikan akun allowance for impairment losses accounts.
cadangan kerugian penurunan nilai. Recoveries of written-off financial assets from
Penerimaan kembali atas aset keuangan yang previous years are recorded as operational
telah dihapusbukukan pada tahun sebelumnya income other than interest income.
dicatat sebagai pendapatan operasional selain
pendapatan bunga.
38
Page 221
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Aset non-keuangan Non-financial assets
Nilai tercatat aset non-keuangan, selain aset The carrying amount of the Bank's non-financial
pajak tangguhan, ditelaah pada setiap tanggal assets, other than deferred tax assets, are
pelaporan untuk menentukan ada tidaknya reviewed at each reporting date to determine
indikasi penurunan nilai. Jika terdapat indikasi whether there is any indication of impairment. If
adanya penurunan nilai tersebut, maka nilai any such indication exists, then the asset's
terpulihkan aset diestimasi. Kerugian recoverable amount is estimated. An
penurunan nilai diakui jika nilai tercatat suatu impairment loss is recognized if the carrying
aset melebihi estimasi nilai terpulihkannya. Nilai amount of an asset exceeds its estimated
terpulihkan suatu aset adalah nilai yang recoverable amount. The recoverable amount
terbesar antara nilai pakai aset dan nilai wajar of an asset is the greater of its value in use and
dikurangi biaya penjualan. Dalam penentuan its fair value less cost to sell. In assessing value
nilai pakai aset, estimasi arus kas masa depan in use, the estimated future cash flows are
didiskontokan menggunakan tingkat diskonto discounted to their present value using a pretax
sebelum pajak yang menggambarkan penilaian discount rate that reflects current market
pasar kini atas nilai waktu dari uang dan risiko assessments of the time value of money and
yang terkait dengan aset yang bersangkutan. the risks specific to the asset.
Untuk tujuan pengujian penurunan nilai, aset For the purpose of impairment testing, assets
yang tidak dapat diuji secara individual dapat that cannot be tested individually are grouped
digabungkan ke dalam kelompok aset terkecil together into the smallest group of assets that
yang menghasilkan arus kas masuk dari generates cash inflows from continuing use that
penggunaan berkesinambungan yang are largely independent of the cash inflows of
sebagian besar independen dari arus kas other assets.
masuk dari aset lainnya.
Kerugian penurunan nilai atas aset non- Impairment losses in respect of non-financial
keuangan yang diakui pada periode assets recognized in prior periods are assessed
sebelumnya ditelaah pada setiap tanggal at each reporting date for any indications that
pelaporan untuk menilai apakah terdapat the loss has decreased or no longer exists. An
indikasi bahwa rugi penurunan nilai yang telah impairment loss is reversed if there has been a
diakui sebelumnya telah menurun atau tidak change in the estimates used to determine the
ada lagi. Kerugian penurunan nilai dibalik jika recoverable amount. An impairment loss is
terdapat perubahan estimasi yang digunakan reversed only to the extent that the asset's
untuk menentukan nilai terpulihkan. Jumlah carrying amount does not exceed the carrying
kerugian penurunan nilai yang dibalik tidak amount that would have been determined, net
boleh menyebabkan nilai aset melebihi nilai of depreciation or amortization, if no impairment
tercatat neto setelah penyusutan atau loss had been recognized.
amortisasi, seandainya tidak ada kerugian
penurunan nilai yang diakui.
t. Simpanan dari Nasabah dan Bank Lain t. Deposits from Customers and Other Banks
Simpanan pada awalnya diukur pada nilai wajar Deposits are initially measured at fair value less
dikurangi biaya transaksi yang dapat directly attributable transaction costs, and
diatribusikan secara langsung untuk perolehan subsequently measured at amortized cost
simpanan, dan setelah pengakuan awal diukur using the effective interest method.
pada biaya perolehan diamortisasi
menggunakan metode suku bunga efektif.
39
Page 222
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
u. Efek-efek yang Diterbitkan u. Marketable Securities Issued
Efek-efek yang diterbitkan pada pengukuran Marketable securities issued are initially
awal disajikan sebesar nilai wajar ditambah measured at fair value plus directly attributable
dengan biaya transaksi (jika ada) yang dapat transaction costs (if any). Subsequently
diatribusikan langsung dengan perolehan/ transaction costs are amortized using the
penerbitan efek-efek yang diterbitkan. Biaya effective interest rate up to the maturity of
transaksi kemudian diamortisasi dengan suku marketable securities. Marketable securities
bunga efektif sampai dengan jatuh tempo dari issued are classified as financial liabilities at
efek-efek yang diterbitkan. amortized cost.
v. Liabilitas Imbalan Kerja v. Obligation for Employment Benefits
Liabilitas imbalan kerja dihitung sebesar nilai The obligation for employment benefits is
kini dari estimasi jumlah liabilitas imbalan kerja calculated at present value of estimated future
di masa depan yang timbul dari jasa yang telah benefits that the employees have earned in
diberikan oleh karyawan pada masa kini dan return for their services in the current and prior
masa lalu. Perhitungan dilakukan oleh aktuaris periods. The calculation is performed by an
independen dengan metode projected-unit- independent actuary using the projected-unit-
credit. credit method.
Keuntungan atau kerugian yang timbul dari Gains or losses arising from actuarial
pengukuran kembali aktuarial dari liabilitas remeasurements of the net defined benefit
imbalan pasti bersih diakui segera sebagai liability are recognized immediately in other
penghasilan komprehensif lain. Ketika manfaat comprehensive income. When the benefits of a
atas program berubah atau ketika terjadi plan are changed or when a plan is curtailed,
kurtailmen program, dampak perubahan atas the resulting change in benefit that relates to
manfaat sehubungan dengan jasa lalu atau past service or the gain or loss on curtailment is
keuntungan atau kerugian atas kurtailmen recognized immediately in profit or loss.
diakui segera dalam laba rugi.
w. Modal Saham w. Share Capital
Saham diklasifikasikan sebagai ekuitas jika Shares are classified as equity when there is no
tidak terdapat kewajiban kontraktual untuk contractual obligation to transfer cash or other
mentransfer kas atau aset keuangan lainnya. financial assets.
x. Beban Emisi Saham x. Share Issuance Costs
Beban emisi saham yang terjadi sehubungan Shares issuance costs related to the public
dengan penawaran saham umum kepada offering of shares are deducted from the
masyarakat dikurangkan langsung dari hasil proceeds and presented as a deduction in the
emisi dan disajikan sebagai pengurang pada “Additional Paid-in-Capital” account under
akun “Tambahan Modal Disetor” sebagai equity section in the statement of financial
bagian dari ekuitas pada laporan posisi position.
keuangan.
40
Page 223
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
y. Laba per Saham y. Earnings per Share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba tahun berjalan dengan rata-rata dividing income for the year by the weighted
tertimbang jumlah saham yang beredar selama average number of outstanding shares during
tahun berjalan. the year.
z. Pendapatan dan Beban Bunga z. Interest Income and Expenses
Pendapatan dan beban bunga diakui dalam Interest income and expenses are recognized
laba rugi menggunakan metode suku bunga in profit or loss using the effective interest
efektif. method.
Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain meliputi: comprehensive income include:
Bunga atas aset keuangan dan liabilitas Interest on financial assets and liabilities at
keuangan yang dicatat pada biaya amortized cost calculated using the effective
perolehan diamortisasi yang dihitung interest method; and
menggunakan metode suku bunga efektif;
dan
Bunga atas efek-efek yang tersedia untuk Interest on available-for-sale securities
dijual yang dihitung menggunakan metode calculated using the effective interest
suku bunga efektif. method.
Pendapatan bunga atas aset keuangan yang Interest on impaired financial assets continues
mengalami penurunan nilai tetap diakui atas to be recognized using the rate of interest used
dasar suku bunga yang digunakan untuk to discount the future cash flows for the
mendiskonto arus kas masa datang dalam purposes of measuring the impairment losses.
pengukuran kerugian penurunan nilai.
aa. Pendapatan dan Beban Provisi dan Komisi aa. Fees and Commission Income and
Expenses
Pendapatan dan beban provisi dan komisi yang Fees and commission income and expenses
merupakan bagian tak terpisahkan dari suku that are integral to the effective interest rate on
bunga efektif aset keuangan atau liabilitas a financial asset or liability are included in the
keuangan dimasukkan ke dalam perhitungan measurement of the effective interest rate.
suku bunga efektif.
Pendapatan provisi dan komisi yang diperoleh Fees and commissions income earned from a
atas beragam jasa yang diberikan kepada range of services rendered to customers are
nasabah umumnya diakui pada saat normally recognized upon a completion of a
penyelesaian transaksi. Untuk jasa yang transaction. For services provided over a period
diberikan selama periode waktu tertentu atau of time or credit risk undertaken, fees and
periode risiko kredit yang diterima, provisi dan commissions are amortized over the relevant
komisi diamortisasi selama periode waktu period.
terkait.
41
Page 224
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
ab. Pendapatan Transaksi Perdagangan - Neto ab. Trading Income - Net
Pendapatan bersih instrumen yang Net trading income comprises gains less losses
diperdagangkan terdiri dari keuntungan on derivative assets and liabilities and includes
dikurangi kerugian atas aset dan liabilitas all realized and unrealized fair value changes
derivatif yang dimiliki untuk diperdagangkan, and foreign exchange differences.
dan termasuk perubahan nilai wajar yang sudah
ataupun yang belum direalisasi dan selisih kurs.
ac. Segmen Operasi ac. Operating Segment
Segmen operasi adalah komponen dari entitas An operating segment is a component of an
yang terlibat dalam aktivitas bisnis yang mana entity that engages in business activities from
memperoleh pendapatan dan menimbulkan which it may earn revenues and incur
beban, termasuk pendapatan dan beban terkait expenses, including revenues and expenses
dengan transaksi dengan komponen lainnya that relate to transactions with any of the entity’s
dari entitas, yang hasil operasinya dikaji ulang other components, whose operating results are
secara berkala oleh pengambil keputusan reviewed regularly by the chief operating
operasional untuk membuat keputusan tentang decision maker to make decisions about
sumber daya yang dialokasikan pada segmen resources allocated to the segment and assess
tersebut dan menilai kinerjanya, dan tersedia its performance, and for which discrete
informasi keuangan yang dapat dipisahkan. financial information is available.
Karena pada saat ini Direksi Bank hanya As the Bank’s Board of Directors currently only
menelaah alokasi aset keuangan tertentu di reviews the allocation of certain financial assets
antara nasabah ritel dan wholesale, tetapi tidak amongst retail and wholesale customers, but
untuk hasil operasi lainnya serta informasi not the other operating results and the discrete
keuangan yang dapat dipisahkan juga tidak financial information is also currently
tersedia di Bank, maka manajemen unavailable within the Bank, therefore, the
berkeyakinan bahwa Bank pada saat ini management believes that the Bank is being
dikelola sebagai segmen operasi tunggal. managed as a single operating segment.
ad. Standar Akuntansi yang Berlaku Efektif ad. Accounting Standards Effective on
Tanggal 1 Januari 2024 January 1, 2024
Berikut amendemen dan penyesuaian atas The following are amendments and
standar yang berlaku efektif untuk periode yang improvements to standards which effective for
dimulai pada atau setelah 1 Januari 2024, periods beginning on or after January 1, 2024,
dengan penerapan dini diperkenankan yaitu: with early adoption is permitted, are as follows:
Nomenklatur Standar Akuntansi Keuangan Financial Accounting Standards
Nomenclature
Standar ini mengatur penomoran baru This standard regulates the new
untuk standar akuntansi keuangan yang numbering for financial accounting
berlaku di Indonesia yang diterbitkan oleh standards applicable in Indonesia issued
DSAK IAI. by DSAK IAI.
Amandemen PSAK No. 116, ”Sewa” Amendments of PSAK No 116, “Lease”
tentang liabilitas sewa pada transaksi jual regarding lease liabilities in sale-and-lease
dan sewa balik back transactions
42
Page 225
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
ad. Standar Akuntansi yang Berlaku Efektif ad. Accounting Standards Effective on
Tanggal 1 Januari 2024 (lanjutan) January 1, 2024 (continued)
Berikut amendemen dan penyesuaian atas The following are amendments and
standar yang berlaku efektif untuk periode yang improvements to standards which effective for
dimulai pada atau setelah 1 Januari 2024, periods beginning on or after January 1, 2024,
dengan penerapan dini diperkenankan yaitu: with early adoption is permitted, are as follows:
(lanjutan) (continued)
Pilar Standar Akuntansi Keuangan Financial Accounting Standards Pillars
Standar ini memberikan persyaratan dan These standards provide requirements and
pedoman bagi entitas untuk menerapkan guidelines for entities to apply the correct
standar akuntansi keuangan yang benar financial accounting standards in preparing
dalam menyusun laporan keuangan general purpose financial statements.
bertujuan umum. Akan ada 4 (empat) There will be 4 (four) financial accounting
standar akuntansi keuangan yang saat ini standards that are currently applied in
diterapkan di Indonesia, yaitu: Indonesia, namely:
- Pilar 1 Standar Akuntansi Keuangan - Pillar 1 International Financial
Internasional, Accounting Standards,
- Pilar 2 Standar Akuntansi Keuangan - Pillar 2 Indonesian Financial
Indonesia (PSAK), Accounting Standards (PSAK),
- Pilar 3 Standar Akuntansi Keuangan - Pillar 3 Indonesian Financial
Indonesia untuk Entitas Swasta/Standar Accounting Standards for Private
Akuntansi Keuangan Indonesia untuk Entities/Indonesian Financial
Entitas Tanpa Akuntabilitas Publik, dan AccountingStandards for Entities
- Pilar 4 Standar Akuntansi Keuangan without Public Accountability, and
Indonesia untuk Entitas Mikro Kecil dan - Pillar 4 Indonesian Financial
Menengah. Accounting Standards for Micro Small
and Medium Enterprisesities.
Implementasi standar-standar tersebut tidak The implementation of the above standards had
memiliki dampak yang signifikan terhadap no significant effect on the amounts reported for
jumlah yang dilaporkan di periode berjalan atau the current period or prior financial period.
periode sebelumnya.
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal Management Policies
a. Risiko Kredit a. Credit Risk
Risiko Kredit adalah risiko akibat kegagalan Credit Risk is the risk arising from the failure of
pihak lawan dalam memenuhi kewajiban counterparties to fulfill its obligations, including
kepada Bank, termasuk risiko kredit akibat credit risk due to failure of the debtor, credit
kegagalan debitur, risiko konsentrasi kredit, concentration risk, counterparty credit risk, and
counterparty credit risk, dan settlement risk. settlement risk. Credit risk management is to
Manajemen risiko kredit bertujuan untuk ensure that the credit is granted based on the
memastikan bahwa kredit diberikan principles of sound lending.
berdasarkan prinsip pemberian kredit yang
sehat.
43
Page 226
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Beberapa prinsip utama dalam manajemen Some key principles in the management of
risiko kredit yang ditetapkan Bank antara lain: credit risk applied by the Bank are as follows:
• Dewan Komisaris dan Direksi bertanggung • Board of Commissioners and Board of
jawab atas efektivitas penerapan Directors are responsible for the effective
manajemen risiko kredit; implementation of credit risk management;
• Melakukan pemberdayaan unit-unit kerja • Empower independent work units to
independen untuk melakukan perform internal control over the work units
pengendalian internal atas unit-unit kerja associated with the process of granting
yang terkait dengan proses pemberian credit;
kredit;
• Bank telah memiliki Prinsip-prinsip Dasar • The Bank has Credit Risk Principles, which
Risiko Kredit, yang berguna sebagai acuan is used as the basic reference in
dasar dalam menjalankan fungsi performing Credit Risk Management
Manajemen Risiko Kredit yang tidak boleh function which can not be violated;
dilanggar;
• Proses persetujuan kredit dilakukan secara • Loan approval process is done on a
sentralisasi di Kantor Pusat melalui centralized basis at the Head Office
pertemuan Komite Kredit; through Credit Committee meeting;
• Melakukan identifikasi risiko yang melekat • Identify the inherent risks in new products
pada produk dan aktivitas baru; and activities;
• Melakukan pengawasan harian terhadap • Conduct daily monitoring of credit arrears,
tunggakan kredit diatas 7 hari untuk above 7 days to anticipate the non-
mengantisipasi terjadinya kredit performing loans, monitor and provide
bermasalah, memonitor dan memberikan early warning of potential losses due to a
peringatan dini (early warning) atas potensi deterioration in loan collectability;
kerugian yang disebabkan penurunan
kolektibilitas kredit;
• Melakukan perbaikan kualitas aset • Improve the quality of productive assets,
produktif, penyebaran risiko portofolio credit portfolio risk distribution by ensuring
kredit dengan memastikan diversifikasi diversified loan portfolio in industry sectors
portofolio kredit di sektor-sektor industri and market segments; and
maupun segmen pasar; dan
• Melakukan restrukturisasi dan • Conduct restructuring and resolution of
penyelesaian agunan yang diambil alih. foreclosed assets.
Untuk mengendalikan dan memelihara To control and sustain minimal exposure of
eksposur risiko kredit pada tingkat minimal yang credit risk to the Bank resulting from its loans:
berasal dari kredit yang diberikan:
• Bank telah memiliki sistem deteksi dini • The Bank has early problem detection
permasalahan melalui ”early alert” dan system through “early alert” and disciplined
pemantauan yang ketat; dan monitoring; and
• Seluruh kredit yang diberikan dijamin • All loans are secured by collateral, except
dengan agunan, kecuali untuk jenis kredit for certain loans such as high quality
tertentu seperti kredit korporasi berkualitas corporate loans, personal loans and
tinggi, kredit perorangan dan fasilitas antar interbank loans.
bank.
44
Page 227
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Untuk mengantisipasi adanya risiko kredit yang To anticipate the inherent credit risk in debtors’
melekat pada kegiatan usaha debitur, Bank business activities, the Bank needs to review
perlu menelaah kualitas kredit debitur baru dan the credit quality of new debtors and existing
debitur lama, serta menerapkan peraturan dan debtors, and implements the Bank’s regulation
kebijakan Bank mengenai kriteria penerimaan and policy on credit acceptance criteria, which
kredit, yang mengatur persyaratan minimum describes minimum requirements covering
yang diperlukan, yang mencakup aspek owner, management, industry, financial
pemilik, manajemen, industri, kinerja keuangan, performance, administration and
administrasi dan dokumentasi serta agunan. documentation and collateral aspects.
Agar penerapan fungsi manajemen risiko kredit In order for the implementation of credit risk
sejalan dengan risk appetite yang telah management function in line with the risk
ditetapkan, Direksi membentuk Komite Kredit appetite set by the Bank, Board of Directors
yang memiliki fungsi dan tanggung jawab established Credit Committee which functions
sebagai berikut: and responsibilities are as follows:
1. Memberikan persetujuan atau penolakan 1. Provide approval or rejection of credit in
kredit sesuai dengan batas accordance with the authority/type of credit
wewenang/jenis kredit yang ditetapkan established by the Board of Directors;
oleh Direksi;
2. Melakukan koordinasi dengan Komite Aset 2. To coordinate with Assets and Liabilities
dan Liabilitas (ALCO) dalam aspek Committee (ALCO) in the aspect of funding
ketersediaan pendanaan untuk pencairan availability for loan disbursement;
kredit;
3. Memantau pelaksanaan kebijakan kredit; 3. Monitor the implementation of the credit
policy;
4. Bertindak sebagai penasehat dalam hal 4. Acting as an advisor for credit to related
perkreditan kepada pihak terkait; parties;
5. Mengembangkan kebijakan kredit Bank; 5. Develop Bank’s credit policy; and
dan
6. Mengevaluasi/menilai kinerja dari unit 6. Evaluate/assess the performance of
bisnis dan unit penelaahan kredit. business unit and credit review unit.
Limit Risiko dan Kebijakan Mitigasi Risk Limit and Mitigation Policies
Limit pemberian kredit ditelaah mengikuti Batas Lending limits are reviewed in the light of Bank’s
Maksimum Pemberian Kredit (BMPK) yang Legal Lending Limit (LLL) set by Bank based on
ditetapkan oleh Bank sesuai dengan peraturan the applicable regulator’s regulation.
regulator yang berlaku.
Bank menerapkan kebijakan untuk memitigasi The Bank implements policies to mitigate credit
risiko kredit dengan mengharuskan adanya risk by requiring collateral to secure the
agunan sebagai jaminan pelunasan kredit jika repayment of loan if the main source of debtor’s
sumber pembayaran utama debitur melalui arus payment through cash flows is not fulfilled.
kas tidak terpenuhi.
Eksposur maksimum risiko kredit Maximum exposure to credit risk
Untuk aset keuangan yang diakui di laporan For financial assets recognized in the financial
keuangan, eksposur maksimum terhadap risiko statement, the maximum exposure to credit risk
kredit sama dengan nilai tercatatnya. Untuk is equal to their carrying amount. For bank
bank garansi dan irrevocable L/C yang guarantees and irrevocable L/C issued, the
diterbitkan, eksposur maksimum terhadap maximum exposure to credit risk is the
risiko kredit adalah nilai yang harus dibayarkan maximum amount that the Bank would have to
oleh Bank jika kewajiban atas bank garansi dan pay if the obligations on the bank guarantees
irrevocable L/C yang diterbitkan terjadi. and irrevocable L/C issued are called upon.
45
Page 228
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel berikut menyajikan eksposur maksimum The following table presents the Bank’s
Bank terhadap risiko kredit untuk instrumen maximum exposure to credit risk of financial
keuangan pada laporan posisi keuangan dan instruments in the statement of financial
rekening administratif, tanpa memperhitungkan position and off-balance sheet accounts,
agunan yang dimiliki atau perlindungan kredit without taking into account any collateral held
lainnya: or other credit enhancement:
2024
Pemerintah
dan Bank
Indonesia/
Government
Korporasi/ and Bank Bank/ Ritel/
Corporates Indonesia Banks Retail Total
Current accounts with
Giro pada Bank Indonesia - 410.213 - - 410.213 Bank Indonesia
Giro pada bank lain - - 38.818 - 38.818 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.014.401 321.900 - 1.336.301 and other banks
Tagihan derivatif 190 - 3.079 - 3.269 Derivative receivables
Kredit yang diberikan 8.393.119 - - 61.447 8.454.566 Loans
Efek-efek - 2.160.025 - - 2.160.025 Securities
Aset lain-lain*) 87.687 - 9.246 3.884 100.817 Other assets*)
Total 8.480.996 3.584.639 373.043 65.331 12.504.009 Total
Persentase 67,83% 28,67% 2.98% 0,52% 100,00% Percentage
2023
Pemerintah
dan Bank
Indonesia/
Government
Korporasi/ and Bank Bank/ Ritel/
Corporates Indonesia Banks Retail Total
Current accounts with
Giro pada Bank Indonesia - 543.920 - - 543.920 Bank Indonesia
Giro pada bank lain - - 184.104 - 184.104 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.092.008 - - 1.092.008 and other banks
Tagihan derivatif - - 11 - 11 Derivative receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 2.977.202 - - 2.977.202 agreements to resell
Kredit yang diberikan 5.884.315 - - 72.109 5.956.424 Loans
Efek-efek - 389.952 - - 389.952 Securities
Aset lain-lain*) 183.672 - 55.944 8.361 247.977 Other assets*)
Komitmen dan kontinjensi Commitments and contingencies
dengan risiko kedit 144.982 - - - 144.982 with credit risk
Total 6.212.969 5.003.082 240.059 80.470 11.536.580 Total
Persentase 53,85% 43,47% 2,08% 0,70% 100,00% Percentage
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivables.
46
Page 229
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel di bawah ini menunjukkan net maximum The table below shows the net maximum
exposure (setelah memperhitungkan agunan) exposure (after considering collateral) to credit
atas risiko kredit untuk efek-efek yang dibeli risk of securities purchase under agreements to
dengan janji dijual kembali pada tanggal resell as of December 31, 2024 and 2023:
31 Desember 2024 dan 2023:
Eksposur
maksimum/
Maximum Agunan/ Eksposur neto/
exposure Collateral Net exposure
2023 2023
Efek-efek yang dibeli dengan 2.977.202 3.165.085 - Securities purchased under
janji dijual kembali agreements to resell
Untuk kredit yang diberikan, Bank For the loans and receivables, Bank uses the
menggunakan agunan untuk meminimalkan collateral to minimize the credit risk. Based on
risiko kredit. Berdasarkan agunan, kredit Bank collaterals, the Bank’s loans are classified into
dapat dibedakan menjadi dua kelompok besar, two major category:
yaitu:
a. Secured loans; dan a. Secured loans; and
b. Unsecured loans. b. Unsecured loans.
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type
dan nilai agunan yang dijaminkan sesuai skema and value of collateral according to the loan
kredit. Jenis dari agunan terdiri dari: scheme. Types of collateral are as follows:
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings,
bangunan, kapal, mesin-mesin, vessels, machines, inventories and
persediaan dan kendaraan bermotor; vehicles;
b. Financial collateral, antara lain simpanan b. Financial collateral, such as deposits
(tabungan, giro dan deposito berjangka), (saving deposits, demand deposits and
dan surat berharga; dan time deposits), and securities; and
c. Lainnya, antara lain seperti piutang c. Others, for instance account receivables,
dagang, garansi, garansi pemerintah dan guarantees, government guarantees and
lembaga penjamin. guarantee institution.
Apabila terjadi default (gagal bayar), Bank akan At the time of default, Bank will use the
menggunakan agunan tersebut sebagai pilihan collateral as the last resort in recovering its
terakhir untuk pemulihan kredit. credit.
Untuk unsecured loans, Bank tidak menetapkan For the unsecured loan Bank does not
jenis dan nilai agunan yang dijaminkan sesuai determine the type and value of collateral
skema kredit. Keputusan pemberian kredit according to the loan scheme. The credit
berdasarkan pada riwayat kredit dari pemohon decision is based on the borrower's
kredit, bukan dari jenis agunannya. Bank creditworthiness, rather than by any type of
melakukan pemantauan pinjaman setelah collateral. Bank to perform the Loan Monitoring
pencarian kredit untuk mengetahui kualitas dari after loan disbursements to ensure the loan
pinjaman dan/atau perubahan yang terjadi quality and/or condition changes to anticipate
sehingga dapat segera mengantisipasi hal-hal as early possible to the possibilities that may
yang mungkin dapat merugikan Bank. harm the Bank.
47
Page 230
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel berikut menyajikan komposisi kredit yang The following table presents the composition of
diberikan (sebelum penyisihan kerugian loans receivable (before allowance for
penurunan nilai) yang mendapatkan manfaat impairment losses) that benefit from such
dari agunan, baik sebagian maupun penuh, partial or full collateralization as credit risk
sebagai mitigasi dari risiko kredit: mitigation:
2024 2023
Rp % Rp %
Dijamin penuh dan sebagian 3.377.614 39,95 3.374.897 56,66 Fully and partially secured
Tidak memiliki jaminan 5.076.952 60,05 2.581.527 43,34 Unsecured
Total 8.454.566 100,00 5.956.424 100,00 Total
Penilaian jaminan dapat dilakukan oleh penilai Collateral assessment can be performed by
eksternal dan/atau penilai internal. Untuk kredit external and/or internal appraiser. Loans with
dengan jumlah plafon debitur/grup debitur lebih plafond above Rp10,000, should be assessed
dari Rp10.000, penilaiannya harus dilakukan by external/independent appraiser. Re-
oleh penilai eksternal/independen. Penilaian assessment of collaterals is performed by
kembali jaminan dilakukan baik oleh penilai internal and/or external appraiser every year for
internal dan/atau eksternal setahun sekali untuk performing loan. For non-performing loan, the
kredit yang performing. Untuk kredit yang non- frequency of re-assessment could be
performing, frekuensi penilaian kembali conducted more often. In term of down graded
dilakukan lebih sering. Untuk kredit yang loans, re-assessment should be conducted
mengalami penurunan grading, maka penilaian immediately. Collateral generally is not held
kembali harus segera dilakukan. Pada over placements with Bank Indonesia and other
umumnya, agunan tidak dimiliki atas banks and securities.
penempatan pada Bank Indonesia dan bank
lain dan efek-efek.
Proses penentuan peringkat kredit Bank The Bank’s credit rating determination
membedakan eksposur untuk menentukan processes differentiate exposures in order to
eksposur mana yang memiliki faktor risiko lebih highlight those with greater risk factors and
besar dan tingkat kerugian potensial yang lebih higher potential severity of loss. The credit
tinggi. Peringkat kredit setiap debitur ditelaah collectibility for each debtor is reviewed
secara berkala dan perubahannya regularly and any amendments are
diimplementasikan secepatnya. Peringkat implemented promptly. The credit collectibility
kredit yang diterapkan atas setiap debitur juga applied for each debtor also considered credit
mempertimbangkan kualitas kredit dari debitur quality of the respective debtor as determined
tersebut yang telah ditentukan oleh bank-bank by other banks.
lain.
48
Page 231
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Pembagian aset keuangan berdasarkan Distribution of financial assets by their credit
kualitas kreditnya disajikan di bawah ini: quality is summarised as below:
2024
Belum jatuh
tempo dan Jatuh tempo Cadangan
tidak tapi tidak kerugian
mengalami mengalami penurunan
penurunan penurunan Mengalami nilai/
nilai/Neither nilai/Past penurunan Allowance for
past due nor due but not nilai/ Impairment
impaired impaired Impaired losses Total
Aset pada biaya perolehan
diamortisasi Assets at amortized cost
Current accounts with
Giro pada Bank Indonesia 410.213 - - - 410.213 Bank lndonesia
Giro pada bank lain 38.818 - - (7) 38.811 Current account with other banks
Penempatan pada Bank Placement with Bank Indonesia
Indonesia dan bank lain 1.336.301 - - - 1.336.301 and other banks
Kredit yang diberikan 7.559.382 629.786 265.398 (488.839) 7.965.727 Loans
Efek-efek 160.686 - - - 160.686 Securities
Aset lain-lain*) 100.817 - - - 100.817 Other assets*)
Nilai wajar melalui penghasilan Fair valur through other
komprehensif lain comprehensive income
Efek-efek 1.999.339 - - - 1.999.339 Securities
Aset pada nilai wajar Assets at fair value through
melalui laba rugi profit or loss
Tagihan derivatif 3.269 - - - 3.269 Derivative receivables
11.609.825 629.786 265.398 (488.846) 12.015.163
2023
Belum jatuh
tempo dan Jatuh tempo Cadangan
tidak tapi tidak kerugian
mengalami mengalami penurunan
penurunan penurunan Mengalami nilai/
nilai/Neither nilai/Past penurunan Allowance for
past due nor due but not nilai/ Impairment
impaired impaired Impaired losses Total
Aset pada biaya perolehan
diamortisasi Assets at amortized cost
Current accounts with
Giro pada Bank Indonesia 543.920 - - - 543.920 Bank lndonesia
Giro pada bank lain 184.104 - - (15) 184.089 Current account with other banks
Penempatan pada Bank Placement with Bank Indonesia
Indonesia dan bank lain 1.092.008 - - - 1.092.008 and other banks
Tagihan akseptasi Acceptance receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 2.977.202 - - - 2.977.202 agreements to resell
Kredit yang diberikan 5.242.889 667.748 45.787 (507.139) 5.449.285 Loans
Efek-efek 250.030 - - - 250.030 Securities
Aset lain-lain*) 247.977 - - - 247.977 Other assets*)
Nilai wajar melalui penghasilan Fair valur through other
komprehensif lain comprehensive income
Efek-efek 139.922 - - - 139.922 Securities
Aset pada nilai wajar Assets at fair value through
melalui laba rugi profit or loss
Tagihan derivatif 11 - - - 11 Derivative receivables
10.678.063 667.748 45.787 (507.154) 10.884.444
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivables.
49
Page 232
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Analisis umur kredit yang jatuh tempo tetapi The aging analysis of past due but not impaired
tidak mengalami penurunan nilai pada tanggal loans as of December 31, 2024 and 2023, are
31 Desember 2024 dan 2023, sebagai berikut: as follows:
2024
1 sampai dengan 31 sampai dengan 61 sampai dengan
30 hari/1 up to 60 hari/31 up to 90 hari/61 up to
30 days 60 days 90 days Total
Modal kerja 414.380 - 169.109 583.489 Working capital
Investasi 43.336 - - 43.336 Investment
Konsumen 1.047 981 933 2.961 Consumer
Total 458.763 981 170.042 629.786 Total
Cadangan kerugian Allowance for
penurunan nilai (166.394) impairment losses
Neto 463.392 Net
2023
1 sampai dengan 31 sampai dengan 61 sampai dengan
30 hari/1 up to 60 hari/31 up to 90 hari/61 up to
30 days 60 days 90 days Total
Modal kerja 156.360 - - 156.360 Working capital
Investasi 54.103 - 451.021 505.124 Investment
Konsumen 2.829 1.679 1.756 6.264 Consumer
Total 213.292 1.679 452.777 667.748 Total
Cadangan kerugian Allowance for
penurunan nilai (218.760) impairment losses
Neto 448.988 Net
Belum jatuh tempo dan tidak mengalami Neither past due nor impaired
penurunan nilai
Eksposur menunjukkan laba yang tinggi atau Exposures exhibit high or stable earnings,
stabil, modal dan likuiditas yang memadai, adequate capital and liquidity, as generally
secara umum tercermin dengan pembayaran evidenced by prompt repayment of its
komitmen terhadap Bank secara tepat waktu. commitment with the Bank. Source of payment
Sumber pembayaran dapat diidentifikasikan can be clearly identifiable.
secara jelas.
Jatuh tempo tetapi tidak mengalami Past due but not impaired
penurunan nilai
Eksposur dimana telah terjadi tunggakan Exposures, for which contractual interest or
pembayaran pokok atau bunga kontraktual, principal payments are past due, however the
tetapi Bank berkeyakinan bahwa penurunan Bank believes that individual impairment has
nilai individual belum terjadi dengan not occurred with consideration of the collateral
mempertimbangkan agunan yang tersedia pledged and/or the stage of collection of
dan/atau tingkat tertagihnya jumlah yang masih amounts owned.
terutang kepada Bank.
50
Page 233
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Mengalami penurunan nilai Impaired
Eksposur dengan peringkat kurang lancar, Exposures with substandard, doubtful and loss
diragukan dan macet dimana Bank telah grading for which the Bank determines that
menentukan bahwa terdapat bukti objektif there is objective evidence of impairment and it
penurunan nilai dan Bank tidak mengharapkan does not expect to collect all principal and
untuk menerima kembali seluruh nilai pokok interest due according to the contractual terms
dan bunga tertunggak sesuai dengan of the agreement.
persyaratan kontraktual dalam perjanjian.
Definisi kualitas kredit debitur dalam The definition of the debtor’s credit quality in
menentukan peringkat kredit sesuai dengan determining credit rating is in accordance with
kualitas kredit yang diatur dalam peraturan OJK credit quality stipulated in the prevailing OJK
yang berlaku, sebagai berikut: regulations, as follows:
• Lancar: eksposur menunjukkan laba yang • Current: exposures exhibit high or stable
tinggi atau stabil, modal dan likuiditas yang earnings, adequate capital and liquidity, as
memadai, secara umum tercermin dari generally evidenced by prompt repayment
pembayaran komitmen terhadap Bank dan of its commitment with the Bank and other
kreditur lainnya secara tepat waktu. creditors. Source of payment can be
Sumber pembayaran dapat clearly identifiable and the Bank does not
diidentifikasikan secara jelas dan Bank rely on collateral for settlement of the
tidak bergantung pada jaminan untuk debtor’s future commitments.
penyelesaian komitmen debitur di masa
datang.
• Dalam perhatian khusus: eksposur • Special mention: exposures require
memerlukan tingkat pemantauan yang varying degrees of special attention and
bervariasi dan risiko wanprestasi menjadi default risk is of concern.
perhatian.
• Kurang lancar: eksposur dimana nasabah • Substandard: exposures which the debtor
dalam tahap keterlambatan pembayaran is in the stages of delinquency and has
dan telah gagal untuk melakukan failed to make a payment on overdue
pembayaran kewajiban yang lewat jatuh accounts for 91 days up to 120 days, in
tempo 91 hari sampai dengan 120 hari, accordance with the contractual terms of
sesuai dengan persyaratan kontraktual the loan agreement.
dalam perjanjian kredit.
• Diragukan: eksposur dimana nasabah • Doubtful: exposures which the debtor is in
dalam tahap keterlambatan pembayaran the stages of delinquency and has failed to
dan telah gagal untuk melakukan make a payment on overdue accounts for
pembayaran kewajiban yang lewat jatuh 121 days up to 180 days, in accordance
tempo 121 hari sampai dengan 180 hari, with the contractual terms of the loan
sesuai dengan persyaratan kontraktual agreement.
dalam perjanjian kredit.
• Macet: eksposur dimana nasabah dalam • Loss: exposures which the debtor is in the
tahap keterlambatan pembayaran dan stages of delinquency and has failed to
telah gagal untuk melakukan pembayaran make a payment on overdue accounts for
kewajiban yang lewat jatuh tempo lebih more than 180 days, in accordance with
dari 180 hari, sesuai dengan persyaratan the contractual terms of the loan
kontraktual dalam perjanjian kredit. agreement.
51
Page 234
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Mengalami penurunan nilai (lanjutan) Impaired (continued)
Analisa konsentrasi risiko kredit Concentration of credit risk analysis
Konsentrasi risiko kredit timbul ketika sejumlah Concentrations of credit risk arise when a
nasabah menjalankan kegiatan usaha yang number of customers are engaged in similar
sejenis atau menjalankan kegiatan usaha business activities or activities within the same
dalam wilayah geografis yang sama, atau ketika geographic region, or when they have similar
nasabah memiliki karakteristik yang sejenis characteristics that would cause their ability to
yang akan menyebabkan kemampuan mereka meet contractual obligations to be similarly
untuk memenuhi kewajiban kontraktualnya affected by changes in economic or other
secara serupa dipengaruhi oleh perubahan conditions.
kondisi ekonomi atau kondisi lainnya.
Konsentrasi risiko kredit berdasarkan jenis Concentration of credit risk by type of debtors:
debitur:
2024
Pemerintah dan
Bank Indonesia/
Korporasi/ Government and Ritel/
Corporate Bank Indonesia Bank Retail Total
Current accounts with
Giro pada Bank Indonesia - 410.213 - - 410.213 Bank Indonesia
Giro pada bank lain - - 38.818 - 38.818 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.014.401 321.900 - 1.336.301 and other banks
Tagihan derivatif 190 - 3.079 - 3.269 Derivative receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - - - - - agreements to resell
Kredit yang diberikan 8.393.119 - - 61.447 8.454.566 Loans
Efek-efek - 2.160.025 - - 2.160.025 Securities
Aset lain-lain*) 87.687 - 9.246 3.884 100.817 Other assets*)
Total 8.480.996 3.584.639 373.043 65.331 12.504.009 Total
Persentase 67,83% 28,67% 2,98% 0,52% 100,00% Percentage
2023
Pemerintah dan
Bank Indonesia/
Korporasi/ Government and Ritel/
Corporate Bank Indonesia Bank Retail Total
Current accounts with
Giro pada Bank Indonesia - 543.920 - - 543.920 Bank Indonesia
Giro pada bank lain - - 184.104 - 184.104 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.092.008 - - 1.092.008 and other banks
Tagihan derivatif - - 11 - 11 Derivative receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 2.977.202 - - 2.977.202 agreements to resell
Kredit yang diberikan 5.884.315 72.109 5.956.424 Loans
Efek-efek 389.952 - 389.952 Securities
Aset lain-lain*) 183.672 - 55.944 8.361 247.977 Other assets*)
Komitmen dan kontinjensi Commitments and contingencies
dengan risiko kedit 144.982 - - - 144.982 with credit risk
Total 6.212.969 5.003.082 240.059 80.470 11.536.580 Total
Persentase 53,85% 43,37% 2,08% 0,70% 100,00% Percentage
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivable
52
Page 235
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Mengalami penurunan nilai (lanjutan) Impaired (continued)
Analisa konsentrasi risiko kredit (lanjutan) Concentration of credit risk analysis (continued)
Konsentrasi risiko kredit dari kredit yang Concentration of credit risk of loans by type of
diberikan berdasarkan jenis kredit, valuta dan loans, currency and economic sector is
sektor ekonomi diungkapkan pada Catatan 11. disclosed in Note 11.
Stress Testing Stress Testing
Stress Testing adalah metode pengukuran Stress Testing is a method of risk measurement
risiko dengan memperkirakan potensi kerugian by estimating the potential economic loss to the
ekonomi Bank berdasarkan kondisi pasar Bank under abnormal market conditions in
abnormal untuk memastikan sensitivitas kinerja order to ascertain the sensitivity of the Bank’s
Bank terhadap perubahan faktor risiko dan performances to changes in risk factors and to
mengidentifikasi faktor yang mempengaruhi identify influencing factors that significantly
dan berdampak pada pendapatan dan modal impact the Bank’s revenue and capital.
Bank secara signifikan.
Dalam menghadapi kondisi fluktuasi nilai tukar In facing with the fluctuation of rupiah exchange
rupiah terhadap Dolar Amerika Serikat, Bank rate to United States Dollar, Bank has
telah melakukan stress test terhadap nasabah conducted stress test to wholesale customers
wholesale yang memiliki eksposur kredit valas who have foreign currency credit exposure by
dengan melakukan beberapa skenario kurs. conducting several exchange rate scenarios.
Informasi Forward Looking Forward Looking Information
Bank menggunakan model statistik untuk The Bank employs statistical models to
memasukkan variabel makro-ekonomi (MEV) incorporate macro-economic variable (MEV) on
pada tingkat default historis. Metodologi dan historical default rates. The methodologies and
asumsi yang terlibat, termasuk prakiraan assumptions involved, including any forecasts
kondisi ekonomi di masa depan, ditinjau secara of future economic conditions, are reviewed
berkala. periodically.
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss (ECL)
(KKE)
Input utama ke dalam pengukuran kerugian The key inputs into the measurement of
kredit ekspektasian (KKE) adalah variabel- Expected Credit Loss (ECL) are the term
variabel berikut: structure of the following variables:
1) probability of default (PD); 1) probability of default (PD);
2) loss given default (LGD); dan 2) loss given default (LGD); and
3) exposure at default (EAD). 3) exposure at default (EAD).
Parameter ini umumnya berasal dari model These parameters are generally derived from
statistik yang dikembangkan secara internal internally developed statistical models and
dan data historis lainnya. Parameter tersebut other historical data. They are adjusted to
disesuaikan untuk mencerminkan informasi reflect forward-looking information as described
forward-looking seperti yang dijelaskan di atas. above.
53
Page 236
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Risiko Kredit (lanjutan) a. Credit Risk (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss (ECL)
(KKE) (lanjutan) (continued)
Perkiraan PD adalah perkiraan pada tanggal PD estimates are estimates at a certain date,
tertentu, yang dihitung berdasarkan model which are calculated based on statistical rating
peringkat statistik mengenai besarnya models regarding the probability/likelihood that
peluang/kemungkinan akan terjadi gagal bayar a default will occur within a certain time frame.
dalam rentang waktu tertentu. Model statistik ini These statistical models are primarily based on
utamanya didasarkan pada data yang internally compiled data comprising both
dikompilasi secara internal yang terdiri dari quantitative and qualitative factors and are
faktor kuantitatif dan kualitatif dan dilengkapi supplemented by external credit assessment
dengan data penilaian kredit eksternal jika data where available.
tersedia.
LGD adalah besarnya kemungkinan kerugian LGD is the magnitude of the likely loss if there
jika terjadi gagal bayar. Bank memperkirakan is a default. The Bank estimates LGD
parameter LGD berdasarkan LGD yang parameters based on the the internally
dilakukan benchmark secara internal. Model benchmark LGD. The LGD models consider the
LGD mempertimbangkan nilai jaminan yang forecasted collateral value and recovery costs
diperkirakan dan biaya pemulihan dari setiap of any collateral that is integral to the financial
jaminan yang merupakan bagian integral dari asset.
aset keuangan.
EAD mewakili eksposur ekpektasian jika terjadi EAD represents the expected exposure in the
gagal bayar. Bank memperoleh EAD dari event of a default. The Bank derives the EAD
eksposur saat ini terhadap pihak lawan dan from the current exposure to the counterparty
potensi perubahan pada nilai saat ini yang and potential changes to the current amount
diizinkan berdasarkan kontrak termasuk allowed under the contract including
amortisasi. EAD dari aset keuangan adalah nilai amortisation. The EAD of a financial asset is its
tercatat bruto. Untuk komitmen kredit dan gross carrying amount. For lending
financial guarantees, EAD mencakup jumlah commitments and financial guarantees, the
yang ditarik, serta jumlah potensial yang dapat EAD includes the amount drawn, as well as
ditarik di masa depan berdasarkan kontrak, potential future amounts that may be drawn
yang diperkirakan berdasarkan pengamatan under the contract, which are estimated based
historis dan perkiraan forward-looking. on historical observations and forward-looking
forecasts.
Perhitungan cadangan kerugian penurunan The expected credit loss (ECL) will be
nilai akan dihitung sesuai dengan tingkat risiko calculated according to the respective level of
(staging) masing-masing, yaitu dengan 12 risk (staging), 12 months ECL for stage 1
bulan kedepan untuk stage 1 (performing), (performing), and lifetime ECL for stage 2
serta selama umur tagihan (lifetime) untuk (under performing) and stage 3 (non-
stage 2 (under performing) dan stage 3 (non- performing).
performing).
54
Page 237
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Pasar b. Market Risk
Risiko pasar adalah risiko yang timbul dari Market Risk is the risk arising from movement
pergerakan variabel pasar dalam portofolio in market variables in portfolios held by the
yang dimiliki oleh Bank yang dapat Bank that could incur losses for the Bank
menimbulkan kerugian bagi Bank (adverse (adverse movements). Market variables are
movement). Variabel pasar didefinisikan defined as interest rates and exchange rates
sebagai suku bunga dan nilai tukar termasuk including derivatives of these two type of risks.
derivatif dari kedua jenis risiko ini. Tujuan dari The objective of market risk management is to
manajemen risiko pasar adalah untuk manage and control market risk exposures
mengelola dan mengendalikan eksposur risiko within acceptable parameters, while optimizing
pasar dalam parameter yang dapat diterima, the return on risk.
dan secara bersamaan mengoptimalkan hasil
pengembalian atas risiko yang diterima.
ALCO Bank yang beranggotakan Direksi dan The Bank’s ALCO, which consists of the Board
beberapa anggota manajemen senior of Directors and selected members of senior
bertanggungjawab untuk menetapkan management, is responsible for determining
kebijakan dan strategi pengelolaan risiko interest rate risk management policies and
tingkat suku bunga di banking book, serta strategies in banking book and monitoring its
mengawasi penerapan dalam pelaksanaannya. implementation and execution. The main
Tujuan utama ALCO adalah untuk objective of ALCO is to optimize the Bank’s
mengoptimalkan hasil usaha Bank dengan return within predetermined risk limits.
tetap memperhatikan limit risiko yang telah
ditetapkan.
55
Page 238
The original financial statements included herein are in the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan Manajemen Modal (lanjutan) 3. Financial Risk Management and Capital Management Policies (continued)
b. Risiko Pasar (lanjutan) b. Market Risk (continued)
Risiko tingkat suku bunga Interest rate risk
Kegiatan usaha Bank dipengaruhi oleh risiko fluktuasi suku bunga terhadap aset The Bank’s operations are subject to the risk of interest rate fluctuations to
berbunga dan liabilitas berbunga (bukan untuk tujuan diperdagangkan) yang memiliki the extent that interest-earning assets and interest-bearing liabilities (not for
jatuh tempo pada saat yang berbeda-beda atau dalam jumlah yang beragam. trading purpose) mature at different times or in different amounts.
Tabel di bawah ini menyajikan aset berbunga dan liabilitas berbunga (bukan untuk The table below summarizes the Bank’s interest-earning assets and
tujuan diperdagangkan) Bank pada nilai tercatat, yang dikategorikan menurut sisa interest-bearing liabilities (not for trading purpose) at carrying amounts,
jangka waktu sampai dengan tanggal jatuh tempo kontraktual: categorized by remaining period to contractual maturity dates:
2024
Suku bunga mengambang/ Suku bunga tetap/
Floating interest rate Fixed interest rate
Nilai
tercatat/ >3-12 >1-2 >3-12 >1-2
Carrying < 3 bulan/ bulan/ tahun/ > 2 tahun/ < 3 bulan/ bulan/ tahun/ > 2 tahun/
amount months months years years months months years years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia and
dan bank lain 1.336.301 - - - - 1.014.401 321.900 - - other banks
Kredit yang diberikan - neto 7.965.727 765.798 4.537.039 99.517 592.513 1.105 177.444 216.150 1.576.161 Loans - net
Efek-efek - neto 2.160.025 - 139.919 - - 1.031.818 988.288 - Securities - net
11.462.053 765.798 4.676.958 99.517 592.513 2.047.324 1.487.632 216.150 1.576.161
Simpanan dari nasabah 7.341.878 1.993.696 - - - 5.052.033 296.149 - - Deposits from customers
Simpanan dari bank lain 322.491 - - - - 322.491 - - - Deposits from other
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 95.873 - - - - 95.873 - - - repurchase agreements
7.760.242 1.993.696 - - - 5.470.397 296.149 - -
Neto 3.701.811 (1.227.898) 4.676.958 99.517 592.513 (3.423.073) 1.191.483 216.150 1.576.161 Net
56
Page 239
The original financial statements included herein are in the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan Manajemen Modal (lanjutan) 3. Financial Risk Management and Capital Management Policies (continued)
b. Risiko Pasar (lanjutan) b. Market Risk (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
Tabel di bawah ini menyajikan aset berbunga dan liabilitas berbunga (bukan untuk The table below summarizes the Bank’s interest-earning assets and
tujuan diperdagangkan) Bank pada nilai tercatat, yang dikategorikan menurut sisa interest-bearing liabilities (not for trading purpose) at carrying amounts,
jangka waktu sampai dengan tanggal jatuh tempo kontraktual: (lanjutan) categorized by remaining period to contractual maturity dates: (continued)
2023
Suku bunga mengambang/ Suku bunga tetap/
Floating interest rate Fixed interest rate
Nilai
tercatat/ >3-12 >1-2 >3-12 >1-2
Carrying < 3 bulan/ bulan/ tahun/ > 2 tahun/ < 3 bulan/ bulan/ tahun/ > 2 tahun/
amount months months years years months months years years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia and
dan bank lain 1.092.008 - - - - 1.092.008 - - - other banks
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 2.977.202 - - - - 1.713.944 1.263.258 - - under agreements to resell
Kredit yang diberikan - neto 5.449.285 680.139 2.022.823 288.429 490.664 4.957 116.922 128.677 1.716.674 Loans - net
Efek-efek - neto 389.952 - - - - - 250.030 139.922 - Securities - net
9.908.447 680.139 2.022.823 288.429 490.664 2.810.909 1.630.210 268.599 1.716.674
Simpanan dari nasabah 6.339.203 1.210.798 - - - 4.591.440 536.965 - - Deposits from customers
Simpanan dari Deposits from other
bank lain 1.832 - - - - 1.832 - - -
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 385.051 - - - - 385.051 - - - repurchase agreements
6.726.086 1.210.798 - - - 4.978.323 536.965 - -
Neto 3.182.361 (530.659) 2.022.823 288.429 490.664 (2.167.414) 1.093.245 268.599 1.716.674 Net
57
Page 240
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Pasar (lanjutan) b. Market Risk (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
Secara keseluruhan, Bank memiliki aset yang In general, the Bank have interest-earning
sebagian besar suku bunganya dapat assets that mostly can be adjusted anytime.
disesuaikan sewaktu-waktu. Kondisi ini Therefore, interest rate risk in the banking book
menyebabkan risiko suku bunga dalam is relatively low as the asset can be repriced a
banking book relatif rendah karena aset dapat head from liabilities.
dilakukan penyesuaian lebih dulu dibandingkan
kewajiban.
Tabel di bawah ini mengikhtisarkan kisaran The tables below summarize the range of
suku bunga kontraktual dan suku bunga efektif contractual interest rates and weighted average
rata-rata tertimbang setahun pada tanggal effective interest rates per annum as of
31 Desember 2024 dan 2023 untuk masing- December 31, 2024 and 2023 for each financial
masing instrumen keuangan: instrument:
2024 2023
Suku bunga Rata-rata suku Suku bunga Rata-rata suku
kontraktual/ bunga efektif/ kontraktual/ bunga efektif/
Contractual Average effective Contractual Average effective
interest rates interest rates interest rates interest rates
Aset Assets
Rupiah: Rupiah:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 5,25% 2,38% 5,25% 1,48% and other banks
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali - 7,61% 6,30% - 6,70% 6,16% agreements to resell
Kredit yang diberikan 1,10% - 35,40% 7,27% 2,00% - 35,40% 9,13% Loans
Efek-efek Securities
Obligasi pemerintah 6,04% 7,06% 6,04%-8,38% 7,40% Government bonds
Sekuritas Rupiah Bank Indonesia 6,80% - 7,38% 6,71% - - Bank Indonesia Rupiah Securities
Valuta asing: Foreign currencies:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 4,53% 5,11% 5,34% 4,97% and other banks
Kredit yang diberikan 2,54% - 7,66% 6,66% 2,54% - 8,02% 7,19% Loans
Efek-efek Securities
Wesel SKBDN - - - 7,82% SKBDN bills
Sekuritas Valas Bank Indonesia 4,95% 4,65% - - Bank Indonesia Foreign Securities
Liabilitas Liabilities
Rupiah: Rupiah:
Simpanan dari nasabah Deposits from customers
Giro 0,00% - 5,25% 1,32% 0,00% - 3,75% 1,35% Demand deposits
Tabungan 0,00% - 5,50% 1,55% 0,00% - 5,00% 1,77% Saving deposits
Deposito berjangka dan Time deposits and
deposito on call 0,50% - 7,00% 4,72% 2,00% - 6,50% 5,27% on all deposits
Simpanan dari bank lain Deposits from other banks
Giro 0,00% 0,00% - 0,36% Demand deposits
Interbank call money - 8,82% - - Interbank call money
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,25% 4,86% 6,70% 3,92% repurchase agreements
Pinjaman yang diterima - - - 8,72% Borrowings
Valuta asing: Foreign currencies:
Simpanan dari nasabah Deposits from customers
Giro 0,00% - 5,35% 1,03% 0,00% - 1,25% 0,15% Demand deposits
Deposito berjangka dan Time deposits and
deposito on call 0,00% - 6,15% 5,24% 0,00% - 6,05% 4,09% on call deposits
Simpanan dari bank lain Deposits from other banks
Giro 0,00% 0,01% 0,10% 0,13% Demand deposits
Interbank call money 4,80% 2,49% - 2,59% Interbank call money
58
Page 241
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Pasar (lanjutan) b. Market Risk (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
Analisa sensitivitas atas risiko tingkat suku Sensitivity analysis on interest rate
bunga
Pengelolaan risiko tingkat suku bunga The management of interest rate risk is
dilengkapi dengan pemantauan atas supplemented by monitoring the sensitivity of
sensitivitas terhadap aset dan liabilitas the Bank’s financial assets and liabilities which
keuangan Bank yang memiliki tingkat suku have floating and fixed interest rate to various
bunga mengambang dan tetap terhadap interest rate scenarios. Standard scenarios that
berbagai skenario suku bunga. Skenario are considered on a quarterly basis include a
standar yang dipertimbangkan secara 100 basis point (bp) parallel fall or rise in all yield
triwulanan meliputi penurunan atau kenaikan curves. An analysis of the Bank’s sensitivity to
yield curve secara paralel sebesar 100 basis increase or decrease in market interest rates,
poin (bp). Analisa sensitivitas Bank atas assuming no asymmetrical movement in yield
kenaikan atau penurunan tingkat suku bunga curves and a constant financial position, is as
pasar, dengan asumsi tidak terdapat follows (unaudited):
perubahan asimetris pada kurva imbal hasil
dan posisi keuangan yang konstan, adalah
sebagai berikut (tidak diaudit):
100 bp 100 bp
kenaikan/increase penurunan/decrease
Kenaikan (penurunan)
pada bunga - neto Increase (decrease) in net interest
Tahun yang berakhir pada For the year ended
tanggal 31 Desember 2024 41.987 (41.987) December 31, 2024
Tahun yang berakhir pada For the year ended
tanggal 31 Desember 2023 41.721 (41.721) December 31, 2023
c. Risiko Likuiditas c. Liquidity Risk
Pengelolaan likuiditas Bank ditekankan pada The focus of the Bank’s liquidity management
penyesuaian arus kas masuk dan keluar. is to match the cash inflows and cash outflows.
Kesenjangan arus kas diantisipasi melalui The gap between cash flows will be anticipated
pemeliharaan cadangan likuiditas primer yang with the proper maintenance of primary liquidity
memadai sesuai dengan perkiraan arus kas reserve in accordance with proforma cash flows
dan struktur liabilitas yang ada. Pemeliharaan and existing liabilities structure. Maintenance of
cadangan likuiditas primer meliputi primary liquidity reserve consists of
pemeliharaan cadangan wajib pada tingkat maintenance of reserve requirement that
yang optimal yang ditetapkan OJK serta should be in optimal level based on OJK
pemeliharaan efek-efek berjangka pendek yang regulation and short-term highly liquid
sangat likuid seperti Sertifikat Bank Indonesia securities, such as Certificates of Bank
dan instrumen operasi moneter Bank Indonesia Indonesia and other Bank Indonesia monetary
lainnya. Bank juga memelihara cadangan operation instruments. The Bank also maintains
likuiditas sekunder yang terdiri dari penempatan secondary liquidity reserve, which consists of
dana jangka pendek di Bank Indonesia serta short-term placements with Bank Indonesia and
efek-efek berjangka panjang yang likuid seperti liquid long-term securities such as government
obligasi pemerintah. Pengelolaan likuiditas juga bonds. Liquidity management is also conducted
dilakukan melalui pengelolaan struktur sumber through financial resources structure, such as
dana dengan menerapkan limit konsentrasi by applying the depositor concentration limit
deposan dan berusaha mengurangi and trying to reduce the dependence on high
ketergantungannya pada dana mahal seperti cost fund such as time deposits and replace it
deposito berjangka dan menggantinya dengan with lower cost fund such as demand deposits
sumber dana murah seperti giro dan tabungan. and saving deposits.
59
Page 242
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued)
Bank juga senantiasa memelihara The Bank also maintains its ability to access
kemampuannya untuk memiliki akses ke pasar money market by maintaining relationship with
uang dengan selalu memelihara hubungan correspondent banks. The Bank also regularly
dengan bank-bank koresponden. Bank juga monitors all situations above and takes some
secara berkala memonitor seluruh keadaan di actions to achieve funding diversifications.
atas dan mengambil tindakan agar terdapat
diversifikasi pendanaan.
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada arus kas yang tidak based on undiscounted cash flow as of
didiskontokan pada tanggal 31 Desember 2024 December 31, 2024 and 2023:
dan 2023:
2024
Nilai nominal
bruto arus kas
masuk
Nilai tercatat/ (keluar)/Gross Kurang dari 1
Carrying nominal inflow bulan/Less than 1 - 3 bulan/ > 3 -12 bulan/
amount (outflow) 1 month months months
Liabilitas non-derivatif Non-derivative liabilities
Liabilitas segera (21.022) (21.022) (21.022) - - Liabilities payable on demand
Beban masih harus dibayar
dan liabilitas lain-lain (221.201) (221.201) (221.201) - - Accruals and other liabilities
Simpanan dari nasabah (7.341.878) (7.406.036) (5.244.410) (1.854.531) (307.095) Deposits from customers
Simpanan dari bank lain (322.491) (322.491) (322.491) - - Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (95.873) (95.990) (95.990) - - repurchase agreements
(8.002.465) (8.066.740) (5.905.114) (1.854.531) (307.095)
Liabilitas derivatif Derivative liabilities
Diperdagangkan: (7.775) (7.775) (58) (7.586) (131) Trading:
(7.775) (7.775) (58) (7.586) (131)
Total (8.010.240) (8.074.515) (5.905.172) (1.862.117) (307.226) Total
2023
Nilai nominal
bruto arus kas
masuk
Nilai tercatat/ (keluar)/Gross Kurang dari 1
Carrying nominal inflow bulan/Less than 1 - 3 bulan/ > 3 -12 bulan/
amount (outflow) 1 month months months
Liabilitas non-derivatif Non-derivative liabilities
Liabilitas segera (12.555) (12.555) (12.555) - - Liabilities payable on demand
Beban masih harus dibayar
dan liabilitas lain-lain (232.552) (232.552) (232.552) - - Accruals and other liabilities
Simpanan dari nasabah (6.339.203) (6.415.294) (4.234.466) (1.623.974) (556.854) Deposits from customers
Simpanan dari bank lain (1.832) (1.832) (1.832) - - Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (385.051) (386.565) (386.565) - - repurchase agreements
(6.971.193) (7.048.798) (4.867.970) (1.623.974) (556.854)
Liabilitas derivatif Derivative liabilities
Diperdagangkan: (1.838) (1.838) (1.838) - - Trading:
(1.838) (1.838) (1.838) - -
Total (6.973.031) (7.050.636) (4.869.808) (1.623.974) (556.854) Total
60
Page 243
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued)
Tabel di atas menyajikan arus kas yang tidak The above table shows the undiscounted cash
didiskontokan dari liabilitas keuangan Bank flows on the Bank’s financial liabilities on the
berdasarkan periode jatuh tempo kontraktual basis of their earliest possible contractual
yang paling dekat. Arus kas atas instrumen maturity. The Bank’s expected cash flows on
keuangan yang diharapkan Bank bervariasi these instruments vary significantly from this
secara signifikan dari analisa ini. Sebagai analysis. For example, deposits from
contoh, simpanan dari nasabah diharapkan customers are expected to maintain a stable or
memiliki saldo yang stabil atau meningkat. increasing balance.
Nilai nominal arus kas masuk (keluar) yang The nominal inflow (outflow) disclosed in the
diungkapkan pada tabel di atas menyajikan above table represents the contractual
arus kas kontraktual yang tidak didiskontokan undiscounted cash flows relating to the
terkait dengan nilai pokok dan bunga dari principal and interest on the financial liability.
liabilitas keuangan.
Analisa jatuh tempo aset dan liabilitas Maturity gap analysis of financial assets and
keuangan liabilities
Tabel di bawah menganalisa nilai tercatat aset The table below analysis the carrying amount of
dan liabilitas keuangan Bank ke dalam financial assets and liabilities of the Bank into
kelompok jatuh tempo berdasarkan sisa jangka maturity time bands based on remaining period
waktu sampai dengan tanggal jatuh tempo to contractual maturity dates as of
kontraktual pada tanggal 31 Desember 2024 December 31, 2024 and 2023:
dan 2023:
2024
Tanpa
tanggal
jatuh tempo
kontraktual/
Without a
Nilai tercatat/ contractual > 3 – 12 >1-2
Carrying maturity < 1 bulan/ 1 -3 bulan/ bulan/ tahun/ > 2 tahun/
amount date month months months years years
Kas 36.917 36.917 - - - - - Cash
Giro pada Bank Current accounts with
Indonesia 410.213 410.213 - - - - - Bank Indonesia
Giro pada bank lain Current accounts with
- neto 38.811 38.811 - - - - - other banks - net
Penempatan pada Placements with
Indonesia dan Bank Indonesia and
bank lain 1.336.301 - 1.014.401 - 321.900 - - other banks
Tagihan derivatif 3.269 - 3.028 67 174 - - Derivative receivables
Kredit yang diberikan
- neto 7.965.727 - 133.923 632.980 4.714.483 315.668 2.168.673 Loans - net
Efek-efek 2.160.025 - 509.285 522.533 1.128.207 - - Securities
Aset lain-lain*) 100.817 - 84.752 - 9.246 - 6.819 Other assets*)
Total asel keuangan 12.052.080 485.941 1.745.389 1.155.580 6.174.010 315.668 2.175.492 Total financial assets
Liabilities payable
Liabilitas segera 21.022 21.022 - - - - - on demand
Simpanan dari nasabah 7.341.878 1.993.696 3.226.504 1.825.529 296.149 - - Deposits from customers
Simpanan dari bank lain 322.491 591 - - 321.900 - - Deposits from other banks
Liabilitas derivatif 7.775 - 7.586 58 131 - - Derivative payables
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 95.873 - 95.873 - - - - repurchase agreements
Beban masih harus dibayar
dan liabilitas lain-lain 221.201 - 221.201 - - - - Accruals and other liabilities
Total liabilitas keuangan 8.010.240 2.015.309 3.551.164 1.825.587 618.180 - - Total financial liabilities
Selisih 4.041.840 (1.529.368) (1.805.775) (670.007) 5.555.830 315.668 2.175.492 Difference
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed
diambil alih, piutang bunga, setoran jaminan, dan piutang assets transactions, interest receivables, security
lain-lain. deposits, and other receivables
61
Page 244
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Likuiditas (lanjutan) c. Liquidity Risk (continued)
Analisa jatuh tempo aset dan liabilitas Maturity gap analysis of financial assets and
keuangan (lanjutan) liabilities (continued)
Tabel di bawah menganalisa nilai tercatat aset The table below analysis the carrying amount of
dan liabilitas keuangan Bank ke dalam financial assets and liabilities of the Bank into
kelompok jatuh tempo berdasarkan sisa jangka maturity time bands based on remaining period
waktu sampai dengan tanggal jatuh tempo to contractual maturity dates as of December
kontraktual pada tanggal 31 Desember 2024 31, 2024 and 2023: (continued)
dan 2023: (lanjutan)
2023
Tanpa
tanggal
jatuh tempo
kontraktual/
Without a
Nilai tercatat/ contractual > 3 – 12 >1-2
Carrying maturity < 1 bulan/ 1 -3 bulan/ bulan/ tahun/ > 2 tahun/
amount date month months months years years
Kas 24.445 24.445 - - - - - Cash
Giro pada Bank Current accounts with
Indonesia 543.920 543.920 - - - - - Bank Indonesia
Giro pada bank lain Current accounts with
- neto 184.089 184.089 - - - - - other banks - net
Penempatan pada Placements with
Indonesia dan Bank Indonesia and
bank lain 1.092.008 - 1.092.008 - - - - other banks
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 2.977.202 - 695.797 1.018.147 1.263.258 - - agreements to resell
Tagihan derivatif 11 - 11 - - - - Derivative receivables
Kredit yang diberikan
- neto 5.449.285 - 296.254 388.842 2.139.745 417.106 2.207.338 Loans - net
Efek-efek 389.952 - - - 250.030 139.922 - Securities
Aset lain-lain*) 247.977 - 185.215 - 55.944 - 6.818 Other assets*)
Total asel keuangan 10.908.889 752.454 2.269.285 1.406.989 3.708.977 557.028 2.214.156 Total financial assets
Liabilities payable
Liabilitas segera 12.555 12.555 - - - - - on demand
Simpanan dari nasabah 6.339.203 1.210.798 2.996.450 1.594.990 536.965 Deposits from customers
Simpanan dari bank lain 1.832 1.832 - - - - - Deposits from other banks
Liabilitas derivatif 1.838 - 1.838 - - - - Derivative payables
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 385.051 - 385.051 - - - - repurchase agreements
Beban masih harus dibayar
dan liabilitas lain-lain 232.552 - 232.552 - - - - Accruals and other liabilities
Total liabilitas keuangan 6.973.031 1.225.185 3.615.891 1.594.990 536.965 - - Total financial liabilities
Selisih 3.935.858 (472.731) (1.346.606) (188.001) 3.172.012 557.028 2.214.156 Difference
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed
diambil alih, piutang bunga, setoran jaminan, dan piutang assets transactions, interest receivables, security
lain-lain. deposits, and other receivables
62
Page 245
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments
Pengungkapan ini merupakan tambahan atas These disclosures supplement the commentary on
pembahasan tentang manajemen risiko keuangan financial risk management (Note 3).
(Catatan 3).
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(i) Cadangan kerugian penurunan nilai atas (i) Allowances for impairment losses of
aset keuangan financial assets
Evaluasi atas kerugian penurunan nilai aset Allowances for impairment losses of
keuangan yang dicatat pada biaya financial assets accounted for at amortized
perolehan diamortisasi dijelaskan di cost are evaluated for impairment on a
Catatan 2s. basis described in Note 2s.
Cadangan kerugian penurunan nilai terkait The specific counterparty component of
dengan pihak lawan spesifik dalam seluruh the total allowances for impairment applies
cadangan kerugian penurunan nilai to claims evaluated individually for
dibentuk atas tagihan yang penurunan impairment and is based upon
nilainya dievaluasi secara individual management’s best estimate of the
berdasarkan estimasi terbaik manajemen present value of the cash flows that are
atas nilai tunai arus kas yang diharapkan expected to be received. In estimating
akan diterima. Dalam mengestimasi arus these cash flows, management makes
kas ini, manajemen membuat judgments about the counterparty’s
pertimbangan mengenai kondisi keuangan financial situation and the net realizable
dari pihak lawan dan nilai bersih yang value of any underlying collateral. Each
dapat direalisasi dari agunan yang impaired asset is assessed on its merits,
diterima. Setiap aset yang mengalami and the workout strategy and estimate of
penurunan nilai dievaluasi, dan strategi cash flows considered recoverable are
penyelesaiannya serta estimasi arus kas independently approved by the Credit
yang dinilai dapat diperoleh kembali secara Department.
independen disetujui oleh Departemen
Kredit.
Evaluasi cadangan kerugian penurunan Collectively assessed impairment
nilai secara kolektif meliputi kerugian kredit allowances cover credit losses inherent in
yang melekat pada portofolio tagihan portfolios of claims with similar economic
dengan karakteristik ekonomi yang serupa characteristics when there is objective
ketika terdapat bukti obyektif bahwa telah evidence to suggest that they contain
terjadi penurunan nilai tagihan dalam impaired claims, but the individual impaired
portofolio tersebut namun penurunan nilai items cannot yet be identified. In assessing
secara individu belum dapat diidentifikasi. the need for collective loan loss
Dalam menentukan perlunya membentuk allowances, management considers
cadangan kerugian penurunan nilai kredit factors such as credit quality, portfolio size,
secara kolektif, manajemen credit concentrations and economic
mempertimbangkan faktor-faktor seperti factors.
kualitas kredit, besarnya portofolio,
konsentrasi kredit dan faktor-faktor
ekonomi.
Dalam mengestimasi cadangan yang In order to estimate the required
dibutuhkan, asumsi-asumsi dibuat untuk allowance, assumptions are made to
menentukan model kerugian bawaan dan define the way inherent losses are
untuk menentukan parameter input yang modeled and to determine the required
diperlukan, berdasarkan pengalaman input parameters, based on historical
historis dan kondisi ekonomi saat ini. experience and current economic
conditions.
63
Page 246
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments (continued)
(lanjutan)
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(lanjutan) (continued)
(i) Cadangan kerugian penurunan nilai atas (i) Allowances for impairment losses of
aset keuangan (lanjutan) financial assets (continued)
Ketepatan dari cadangan ini tergantung The accuracy of the allowances depends
pada seberapa tepat estimasi arus kas on how well the estimated future cash
masa depan untuk menentukan cadangan flows are determined for specific
individual serta asumsi model dan counterparty allowances and the model
parameter yang digunakan dalam assumptions and parameters used in
menentukan cadangan kolektif. determining collective allowances.
(ii) Penentuan nilai wajar (ii) Determining fair values
Dalam menentukan nilai wajar atas aset The determination of fair value for financial
dan liabilitas keuangan dimana tidak assets and liabilities for which there is no
terdapat harga pasar yang dapat observable market price requires the use
diobservasi, Bank harus menggunakan of valuation techniques as described in
teknik penilaian seperti dijelaskan pada Note 2f. For financial instruments that trade
Catatan 2f. Untuk instrumen keuangan infrequently and have little price
yang jarang diperdagangkan dan tidak transparency, fair value is less objective,
memiliki harga yang transparan, nilai and requires varying degrees of judgment
wajarnya menjadi kurang obyektif dan depending on liquidity, concentration,
karenanya, membutuhkan tingkat uncertainty of market factors, pricing
pertimbangan yang beragam, tergantung assumptions and other risks affecting the
pada likuiditas, konsentrasi, ketidakpastian specific instrument.
faktor pasar, asumsi penentuan harga dan
risiko lainnya yang mempengaruhi
instrumen tertentu.
(iii) Liabilitas imbalan kerja (iii) Obligation for employment benefits
Penentuan liabilitas imbalan kerja Bank The determination of the Bank’s obligation
bergantung pada pemilihan asumsi yang for employment benefits is dependent on
digunakan oleh aktuaris independen dalam its selection of certain assumptions used
menghitung jumlah-jumlah tersebut. by the independent actuaries in calculating
Asumsi tersebut termasuk antara lain, such accounts. Those assumptions include
tingkat diskonto, tingkat kenaikan gaji among others, discount rates, annual
tahunan, tingkat pengunduran diri salary increase rate, annual employee
karyawan tahunan, tingkat kecacatan, turn-over rate, disability rate, retirement
umur pensiun dan tingkat kematian. age and mortality rate.
(iv) Pengakuan aset pajak tangguhan (iv) Recognition of deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognized for all
rugi fiskal yang belum digunakan unused tax losses to the extent that it is
sepanjang besar kemungkinannya bahwa probable that taxable profit will be available
penghasilan kena pajak akan tersedia against which the losses can be utilized.
sehingga rugi fiskal tersebut dapat Significant management estimates are
digunakan. Estimasi signifikan digunakan required to determine the amount of
oleh manajemen dalam menentukan deferred tax assets that can be recognized,
jumlah aset pajak tangguhan yang dapat based upon the likely timing and the level
diakui, berdasarkan saat penggunaan dan of future taxable profits together with future
tingkat penghasilan kena pajak dan strategi tax planning strategies.
perencanaan pajak masa depan.
64
Page 247
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments (continued)
(lanjutan)
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(lanjutan) (continued)
(iv) Pengakuan aset pajak tangguhan (iv) Recognition of deferred tax assets
(lanjutan) (continued)
Bank menelaah aset pajak tangguhan The Bank review their deferred tax assets
pada setiap tanggal laporan posisi at each statement of financial position date
keuangan dan mengurangi jumlah tercatat and reduce the carrying amount to the
dalam hal tidak adanya lagi kemungkinan extent that it is no longer probable that
bahwa penghasilan kena pajak yang cukup sufficient taxable income will be available
akan tersedia untuk mengkompensasi to allow all or part of the deferred tax assets
sebagian atau seluruh aset pajak to be utilized.
tangguhan.
(v) Provisi perpajakan (v) Provision for taxes
Bank menentukan provisi perpajakan The Bank provides for tax provision based
berdasarkan estimasi atas kemungkinan on estimates whether the additional taxes
adanya tambahan beban pajak. Jika hasil will be due. Where the final tax outcome of
akhir dari hal ini berbeda dengan jumlah these matters is different from the amounts
yang dicatat semula, maka perbedaan that were initially recorded, such
tersebut akan berdampak terhadap differences will impact the profit/loss.
laba/rugi.
b. Pertimbangan akuntansi yang material b. Material accounting judgments in applying
dalam menerapkan kebijakan akuntansi the Bank’s accounting policies
Bank
(i) Nilai wajar dari instrumen keuangan (i) Fair value of financial instrument
Kebijakan akuntansi Bank untuk The Bank’s accounting policy on fair value
pengukuran nilai wajar dibahas di measurements is discussed in Note 2f.
Catatan 2f.
Informasi mengenai penentuan nilai wajar Information about the determination of fair
dari instrumen keuangan diungkapkan value of financial instruments is disclosed
pada Catatan 34. in Note 34.
(ii) Klasifikasi aset dan liabilitas keuangan (ii) Financial asset and liability classification
Kebijakan akuntansi Bank memberikan The Bank’s accounting policies provide
keleluasaan untuk menetapkan aset dan scope for financial assets and liabilities to
liabilitas keuangan ke dalam berbagai be designated on inception into different
kategori pada saat pengakuan awal sesuai accounting categories in certain
dengan standar akuntansi yang berlaku circumstances.
berdasarkan kondisi tertentu.
65
Page 248
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. Kas 5. Cash
2024 2023
Rupiah 27.096 19.405 Rupiah
Valuta asing Foreign currencies
Dolar Amerika Serikat 8.232 3.732 United States Dollar
Dolar Singapura 1.589 1.308 Singapore Dollar
Total 36.917 24.445 Total
Pada tanggal 31 Desember 2024 dan 2023, saldo As of December 31, 2024 and 2023, total cash in
kas dalam mata uang Rupiah termasuk jumlah kas Rupiah includes cash amount in ATMs of Rp1,183
pada ATM masing-masing sebesar Rp1.183 dan and Rp1,278, respectively.
Rp1.278.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, management
manajemen berkeyakinan bahwa seluruh saldo kas believes that all cash can be used and there are no
dapat digunakan dan tidak terdapat saldo kas yang cash balance pledged as collateral.
dijaminkan.
6. Giro pada Bank Indonesia 6. Current Accounts with Bank Indonesia
2024 2023
Rupiah 289.500 448.459 Rupiah
Dolar Amerika Serikat 120.713 95.461 United States Dollar
Total 410.213 543.920 Total
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
ada giro pada Bank Indonesia yang dijadikan current accounts with Bank Indonesia pledged as
jaminan. collateral.
Informasi mengenai suku bunga penempatan pada Information in respect of interest rate of placements
Bank Indonesia diungkapkan pada Catatan 3b. with Bank Indonesia is disclosed in Note 3b.
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statuory Reserves (GWM) in accordance
Peraturan Bank Indonesia (PBI) dan Peraturan with Bank Indonesia Regulation (PBI) and
Anggota Dewan Gubernur (PADG) diungkapkan Regulation of the Members of The Board of
pada Catatan 45. Governance (PADG) are disclosed in Note 45.
7. Giro pada Bank Lain 7. Current Accounts with Other Banks
2024 2023
Rupiah Rupiah
Pihak ketiga: Third parties:
PT Bank Permata Tbk 10.959 10.984 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk 1.961 3.454 PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk 629 7.624 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 40 330 PT Bank Mandiri (Persero) Tbk
Standard Chartered Bank - Jakarta 25 25 Standard Chartered Bank - Jakarta
Total - Rupiah 13.614 22.417 Total - Rupiah
Valuta asing Foreign currencies
Pihak berelasi: Related parties:
Qatar National Bank (Q.P.S.C.) Qatar National Bank (Q.P.S.C.)
(Catatan 35) 316 282 (Note 35)
66
Page 249
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. Giro pada Bank Lain (lanjutan) 7. Current Accounts with Other Banks (continued)
2024 2023
Valuta asing (lanjutan) Foreign currencies (continued)
Pihak ketiga: Third parties:
Standard Chartered Bank - New York 11.809 77.218 Standard Chartered Bank - New York
JP Morgan Chase Bank - New York 5.857 13.315 JP Morgan Chase Bank - New York
Bank Mizuho Ltd., Tokyo 1.854 31.723 Bank Mizuho Ltd., Tokyo
PT Bank Mandiri (Persero) Tbk 1.257 4.326 PT Bank Mandiri (Persero) Tbk
JP Morgan Chase Bank - Frankfurt 1.222 14.679 JP Morgan Chase Bank - Frankfurt
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 762 9.143 Singapore
JP Morgan Chase Bank - London 716 83 JP Morgan Chase Bank - London
ANZ Banking Group Ltd., Australia 585 5.165 ANZ Banking Group Ltd., Australia
PT Bank Central Asia Tbk 478 1.298 PT Bank Central Asia Tbk
PT Bank ICBC Indonesia 152 150 PT Bank ICBC Indonesia
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Hong Kong 88 105 Hong Kong
Standard Chartered Bank - Standard Chartered Bank -
Singapura 81 2.311 Singapore
Standard Chartered Bank - London 27 1.889 Standard Chartered Bank - London
Total - valuta asing 25.204 161.687 Total - foreign currencies
Total 38.818 184.104 Total
Cadangan kerugian penurunan nilai (7) (15) Allowance for impairment losses
Neto 38.811 184.089 Net
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
ada giro pada bank lain yang dijadikan jaminan. current accounts with other banks pledged as
collateral.
Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount are as
berikut: follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 148.380 - - 148.380 December 31, 2022
Aset baru 233 - - 233 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (2) - - (2) (exclude)
Pengukuran kembali 36.640 - - 36.640 Remeasurement
Dampak perubahan kurs (1.147) - - (1.147) Effect on exchange rate
31 Desember 2023 184.104 - - 184.104 December 31, 2023
Aset baru 1.938 - - 1.938 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (14.762) - - (14.762) (exclude write off)
Pengukuran kembali (132.201) - - (132.201) Remeasurement
Dampak perubahan kurs 739 - - 739 Effect on exchange rate
31 Desember 2024 38.818 - - 38.818 December 31, 2024
67
Page 250
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. Giro pada Bank Lain (lanjutan) 7. Current Accounts with Other Banks (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 (33) - - (33) December 31, 2022
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) - - - - (exclude write off)
Pengukuran kembali 18 - - 18 Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
31 Desember 2023 (15) - - (15) December 31, 2023
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) 2 - - 2 (exclude write off)
Pengukuran kembali 6 - - 6 Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
31 Desember 2024 (7) - - (7) December 31, 2024
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai yang dibentuk allowance for impairment losses provided is
cukup untuk menutupi kemungkinan penurunan nilai adequate to cover any possible impairment on
giro pada bank lain. current accounts with other banks.
Informasi mengenai suku bunga giro pada bank lain Information in respect of interest rate of current
diungkapkan pada Catatan 3b. accounts with other banks is disclosed in Note 3b.
Informasi mengenai klasifikasi dan nilai wajar giro Information regarding the classification and fair
pada bank lain diungkapkan pada Catatan 34. Giro value of current accounts with other banks is
pada pihak berelasi diungkapkan pada Catatan 35. disclosed in Note 34. Current accounts with related
parties are disclosed in Note 35.
Informasi mengenai giro pada bank lain Information regarding the currency type of current
berdasarkan jenis mata uang diungkapkan pada accounts with other banks is disclosed in Note 37.
Catatan 37.
8. Penempatan pada Bank Indonesia dan Bank 8. Placements with Bank Indonesia and Other
Lain Banks
Rincian penempatan pada Bank Indonesia adalah The details of placements with Bank Indonesia are
sebagai berikut: as follows:
2024 2023
Rupiah Rupiah
Pihak ketiga Third party
Bank Indonesia 96.986 429.937 Bank Indonesia
Valuta asing Foreign currency
Pihak Berelasi Related parties
Qatar National Bank (Q.P.S.C) Qatar National Bank (Q.P.S.C)
(Catatan 35) 321.900 - (Note 35)
Pihak ketiga Third party
Bank Indonesia 917.415 662.071 Bank Indonesia
Total 1.336.301 1.092.008 Total
68
Page 251
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. Penempatan pada Bank Indonesia dan Bank 8. Placements with Bank Indonesia and Other
Lain (lanjutan) Banks (continued)
Pada tanggal 31 Desember 2024 dan 2023, seluruh As of December 31, 2024 and 2023, all placements
penempatan pada Bank Indonesia dan bank lain with Bank Indonesia and other banks are not
tidak mengalami penurunan nilai. impaired.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
ada penempatan pada Bank Indonesia dan bank placement with Bank Indonesia and other banks
lain yang dijadikan jaminan. pledged as collateral.
Jangka waktu penempatan pada Bank Indonesia The term of placements with Bank Indonesia are as
adalah sebagai berikut: follows:
2024 2023
Rupiah Rupiah
Bank Indonesia 2 hari/days 4 hari/days Bank Indonesia
Valuta asing Foreign currency
Qatar National Bank (Q.P.S.C) 308 hari/days - Qatar National Bank (Q.P.S.C)
Bank Indonesia 2 hari/days 4 hari/days Bank Indonesia
Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount are as
berikut: follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 1.032.898 - - 1.032.898 December 31, 2022
Aset baru 1.092.008 - - 1.092.008 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali - - - Assets derecognized or repaid
hapus buku) (1.032.898) (1.032.898) (exclude write off)
Pengukuran kembali - - - - Remeasurement
31 Desember 2023 1.092.008 - - 1.092.008 December 31, 2023
Aset baru 1.336.301 - - 1.336.301 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (1.092.008) - - (1.092.008) (exclude write off)
Pengukuran kembali - - - - Remeasurement
31 Desember 2024 1.336.301 - - 1.336.301 December 31, 2024
Informasi mengenai suku bunga penempatan pada Information in respect of interest rate of placements
Bank Indonesia dan bank lain diungkapkan pada with Bank Indonesia and other banks is disclosed in
Catatan 3b. Informasi mengenai jatuh tempo Note 3b. Information in respect of maturities of
penempatan pada Bank Indonesia dan bank lain placements with Bank Indonesia and other banks is
diungkapkan pada Catatan 3c. Informasi mengenai disclosed in Note 3c. Information regarding the
klasifikasi dan nilai wajar penempatan pada Bank classification and fair value of placements with Bank
Indonesia dan bank lain diungkapkan pada Catatan Indonesia and other banks is disclosed in Note 34.
34.
Informasi mengenai penempatan pada Bank Information regarding the currency type of
Indonesia dan bank lain berdasarkan jenis mata placements with Bank Indonesia and other banks is
uang diungkapkan pada Catatan 37. disclosed in Note 37.
69
Page 252
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. Tagihan dan Liabilitas Derivatif 9. Derivative Receivables and Payables
Pada tanggal 31 Desember 2024 dan 2023, tagihan As of December 31, 2024 and 2023, derivative
dan liabilitas derivatif adalah sebagai berikut: receivables and payables are as follows:
2024 2023
Tagihan Liabilitas Tagihan Liabilitas
Derivatif/ Derivatif/ Derivatif/ Derivatif/
Derivative Derivative Derivative Derivative
Receivables Payables Receivables Payables
Kontrak berjangka valuta asing Currency forward contract
Bank 3.269 (7.775) 11 (1.838) Banks
Pada tanggal 31 Desember 2024 dan 2023, semua As of December 31, 2024 and 2023, all derivative
tagihan derivatif merupakan transaksi dengan pihak receivables are made with third parties.
ketiga.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
ada tagihan derivatif yang dijadikan jaminan. derivative receivables pledged as collateral.
Informasi mengenai klasifikasi dan nilai wajar Information regarding the classification and fair
tagihan dan liabilitas derivatif diungkapkan pada value of derivative receivables and payables is
Catatan 34. disclosed in Note 34.
Pada tanggal 31 Desember 2024 dan 2023, nilai As of December 31, 2024 and 2023, the contract
kontrak dan rata-rata jangka waktu kontrak amount and average contract period of currency
berjangka valuta asing adalah sebagai berikut: forward contracts are as follows:
2024
Nilai Kontrak
(dalam nilai penuh)/ Rentang tanggal
Contract amount Jatuh tempo/
Jenis valuta/ (in original currency) Range of
Currencies (in full amount) maturity date
Kontrak berjangka valuta Currency forward
asing yang akan diterima USD 11.895.011 2 Januari 2025 - 23 Juni 2025/ contracts received
January 2, 2025 - June 23, 2025
Kontrak berjangka valuta Currency forward
asing yang akan dibayar USD 73.050.000 2 Januari 2025 - 23 Juni 2025/ contracts paid
January 2, 2025 - June 23, 2025
AUD 3.260.000 2 Januari/January 2, 2025
JPY 126.084.800 6 Januari/January 6, 2025
EUR 400.000 3 Januari/January 3, 2025
SGD 814.241 21 Januari/January 21, 2025
2023
Nilai Kontrak
(dalam nilai penuh)/ Rentang tanggal
Contract amount Jatuh tempo/
Jenis valuta/ (in original currency) Range of
Currencies (in full amount) maturity date
Kontrak berjangka valuta Currency forward
asing yang akan diterima USD 50.000 16 Januari/January 16, 2024 contracts received
GBP 70.581 4 Januari/January 4, 2024
JPY 12.772.723 4 Januari/January 4, 2024
Kontrak berjangka valuta Currency forward
asing yang akan dibayar USD 33.282.920 4 Januari 2024 - 19 Januari 2024/ contracts paid
January 4, 2024 - January 19, 2024
70
Page 253
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. Efek-efek yang Dibeli dengan Janji Dijual 10. Securities Purchased Under Agreements to
Kembali Resell
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell as
pada tanggal 31 Desember 2023 sebagai berikut: of December 31, 2023 as follows:
2023
Efek yang Rentang tanggal Rentang tanggal
mendasari/ pembelian/ penjualan kembali/ Harga penjualan Pendapatan bunga Nilai tercatat/
Pihak lawan/ Underlying Range of purchase Range of kembali/ yang belum diakui/ Carrying
Counterparty securities date resale date Resale price Unearned interest amount
3 Februari - 4 Agustus 2023/ 12 Januari - 2 Agustus 2024/
Bank Indonesia Obligasi pemerintah February 3 - August 4, 2023 January 12 - August 2, 2024 3.091.884 114.682 2.997.202
Pada tanggal 31 Desember 2023, lokasi As of December 31, 2023, the scripless collateral
penyimpanan efek-efek jaminan berupa tanpa securities were custodied in BI-S4 system of Bank
warkat (scripless) dicatat pada sistem BI-S4 Bank Indonesia.
Indonesia.
Manajemen Bank berkeyakinan bahwa tidak ada The Bank’s management believes that no allowance
cadangan kerugian penurunan nilai efek-efek yang for impairment losses on securities purchased under
dibeli dengan janji dijual kembali yang perlu dibentuk agreements to resell should be provided as of
pada tanggal 31 Desember 2023. December 31, 2023.
Informasi mengenai suku bunga efek-efek yang Information in respect of interest rate of securities
dibeli dengan janji dijual kembali diungkapkan pada purchased under agreements to resell is disclosed
Catatan 3b. Informasi mengenai jatuh tempo efek- in Note 3b. Information in respect of maturities of
efek yang dibeli dengan janji dijual kembali securities purchased under agreement to resell is
diungkapkan pada Catatan 3c. Informasi mengenai disclosed in Note 3c. Information regarding the
klasifikasi dan nilai wajar efek-efek yang dibeli classification and fair value of securities purchased
dengan janji dijual kembali diungkapkan pada under agreements to resell is disclosed in Note 34
Catatan 34.
Pada tanggal 31 Desember 2023, tidak ada efek- As of December 31, 2023, there are no securities
efek yang dibeli dengan janji dijual kembali yang purchased under agreements to resell pledged as
dijadikan jaminan. collateral.
11. Kredit yang Diberikan 11. Loans
a. Berdasarkan hubungan, jenis dan valuta a. By relationship, type and currency
2024 2023
Pihak berelasi Related parties
Rupiah Rupiah
Personil manajemen Key management personnel
kunci (Catatan 35) 892 1.976 (Note 35)
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 4.935.227 2.423.061 Working capital
Investasi 1.147.963 1.584.595 Investment
Sindikasi 738.237 594.787 Syndicated
Konsumsi 34.211 40.648 Consumer
Karyawan 20.800 16.082 Employee
6.876.438 4.659.173
71
Page 254
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
a. Berdasarkan hubungan, jenis dan valuta a. By relationship, type and currency (continued)
(lanjutan)
2024 2023
Pihak ketiga (lanjutan) Third parties (continued)
Valuta asing Foreign currencies
Modal Kerja 1.265.476 329.003 Working capital
Sindikasi 311.760 952.158 Syndication
Investasi - 14.114 Investment
1.577.236 1.295.275
Total 8.454.566 5.956.424 Total
Cadangan kerugian penurunan nilai (488.839) (507.139) Allowance for impairment losses
Neto 7.965.727 5.449.285 Net
b. Berdasarkan sektor ekonomi b. By economic sectors
2024 2023
Rupiah Rupiah
Jasa usaha 2.718.154 1.852.663 Business services
Manufaktur 1.782.289 1.706.686 Manufacturing
Pengangkutan, pergudangan dan Transportation, warehousing and
komunikasi 1.146.969 74.967 communication
Perdagangan, restoran dan hotel 501.201 376.650 Trading, restaurant and hotels
Konstruksi 415.362 418.872 Constructions
Pertambangan 221.400 - Mining
Pertanian, perkebunan, dan Agriculture, plantation, and
sarana perkebunan 36.054 172.605 plantation equipments
Lain-lain 55.901 58.706 Others
6.877.330 4.661.149
Valuta asing Foreign currencies
Manufaktur 1.054.631 952.158 Manufacturing
Pertambangan 308.702 343.117 Mining
Listrik, gas dan air 213.903 - Electricity, gas and water
1.577.236 1.295.275
Total 8.454.566 5.956.424 Total
Cadangan kerugian penurunan nilai (488.839) (507.139) Allowance for impairment losses
Neto 7.965.727 5.449.285 Net
c. Berdasarkan periode perjanjian kredit: c. Based on the term of loan agreements:
2024 2023
Rupiah Rupiah
< 1 tahun 4.464.786 1.962.566 < 1 year
> 1 - 3 tahun 714.731 948.610 > 1 - 3 year
> 3 - 5 tahun 420.359 810.045 > 3 - 5 year
> 5 tahun 1.277.454 939.928 > 5 year
6.877.330 4.661.149
72
Page 255
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
c. Berdasarkan periode perjanjian kredit: c. Based on the term of loan agreements:
(lanjutan) (continued)
2024 2023
Valuta asing Foreign currencies
< 1 tahun 1.340.800 966.272 < 1 year
> 1 - 3 tahun 22.533 137.156 > 1 - 3 year
> 3 - 5 tahun - 191.847 > 3 - 5 year
> 5 tahun 213.903 - > 5 year
1.577.236 1.295.275
Total 8.454.566 5.956.424 Total
Cadangan kerugian penurunan nilai (488.839) (507.139) Allowance for impairment losses
Neto 7.965.727 5.449.285 Net
d. Kredit dijamin dengan agunan yang diikat d. The loans are secured by collaterals which are
dengan akta pemberian hak tanggungan, legalized by deed of encumbrance, other
jaminan lain atau aset yang umumnya diterima guarantees or assets that are generally
oleh bank, antara lain deposito berjangka, giro, accepted in the banking industry, such as time
kendaraan bermotor, tanah dan bangunan. deposits, demand deposits, motor vehicles,
land and buildings.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, total loans
kredit dijamin dengan jaminan tunai berupa secured by cash collateral (back-to-back loans)
deposito masing-masing sebesar Rp377.036 amounted to Rp377,036 and Rp16,100,
dan Rp16.100 (Catatan 19). respectively (Note 19).
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, there are
tidak ada kredit yang dijadikan jaminan. no loans pledged as collateral.
e. Kredit modal kerja dan investasi diberikan e. Working capital loans and investment loans
kepada debitur untuk kepentingan modal kerja were granted to customers for working capital
dan pembelian barang modal. Kredit modal and purchase of capital goods. Working capital
kerja mencakup kredit dalam bentuk rekening loans include overdraft.
koran.
f. Kredit konsumsi terdiri dari kredit pemilikan f. Consumer loans consist of housing and motor
rumah dan kendaraan bermotor dan kredit vehicles ownership loans and other personal
perorangan lainnya. loans.
73
Page 256
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
g. Kredit yang diberikan kepada karyawan Bank g. The loans given to the Bank’s employees are
digunakan untuk keperluan pinjaman atas used for purchase of houses, cars and other
pembelian rumah, kendaraan, dan keperluan personal necessities with maturities ranging
lainnya dengan jangka waktu jatuh tempo from 1 to 15 years, with interest rates 5% per
berkisar dari 1 tahun sampai 15 tahun, yang annum. These loans will be settled through their
dikenakan bunga 5% per tahun. Kredit tersebut monthly salary deductions. The loans to the
akan dilunasi melalui pemotongan gaji setiap employees amounted Rp21,692 and Rp18,058
bulan. Jumlah kredit yang diberikan kepada or represented 0.26% and 0.30% of total loans
karyawan masing-masing sebesar Rp21.692 as of December 31, 2024 and 2023,
dan Rp18.058 atau 0,26% dan 0,30% dari respectively.
jumlah kredit yang diberikan pada tanggal
31 Desember 2024 dan 2023.
h. Pada tahun 2023, Bank melakukan penjualan h. In 2023, the Bank sold its written off loans.
atas kredit yang dihapusbukukan. Pembayaran Payment for the selling prices of Rp86,429 has
dari harga jual dari kredit tersebut sebesar been fully received by the Bank and presented
Rp86.429 telah diterima seluruhnya oleh Bank as part of “other operating income - others” in
dan dibukukan sebagai bagian dari current year statement of profit or loss and other
“pendapatan operasional lainnya - lain-lain” comprehensive income.
pada laporan laba rugi dan penghasilan
komprehensif lain di tahun berjalan.
Pada tahun 2023, Bank melakukan penjualan In 2023, the Bank sold a performing loans.
atas kredit lancar. Pembayaran dari harga jual Payment for the selling prices of Rp425,478
dari kredit tersebut sebesar Rp425.478 telah has been fully received by the Bank and loss
diterima seluruhnya oleh Bank dan kerugian from sale of loans of Rp39,668 was presented
dari penjualan atas kredit sebesar Rp39.668 as part of “other operating expenses - others” in
dibukukan sebagai bagian dari “beban current year statement of profit or loss and other
operasional lainnya - lain-lain” pada laporan comprehensive income.
laba rugi dan penghasilan komprehensif lain di
tahun berjalan.
Bank telah mengalihkan seluruh hak atas arus The Bank has transferred all rights to cash flows
kas dan juga mengalihkan seluruh risiko dan and also transferred all risks and benefits of the
manfaat atas kredit yang diberikan yang dijual credit granted for sale. Therefore, the Bank
tersebut. Oleh karena itu, Bank menghentikan derecognized this credit and recognized the
pengakuan atas kredit yang diberikan ini dan recovery of all previously established
mengakui pemulihan seluruh cadangan allowances for impairment losses.
kerugian penurunan nilai yang dibentuk
sebelumnya.
i. Kredit hapus buku sepanjang tahun 2024 dan i. Written off loans during 2024 and 2023,
2023 masing-masing sebesar Rp3 dan amounted to Rp3 and Rp35,882, respectively.
Rp35.882.
74
Page 257
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
j. Perubahan nilai tercatat bruto kredit yang j. The changes in gross carrying amount on loans
diberikan selama tahun berjalan adalah during the year are as follows:
sebagai berikut:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 7.731.921 1.893.590 36.739 9.662.250 December 31, 2022
Aset baru 3.159.218 197.401 1.877 3.358.496 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (5.730.927) (754.260) (17.575) (6.502.762) (exclude write-off)
Pengalihan ke Tahap 1 486 (486) - - Transfer to Stage 1
Pengalihan ke Tahap 2 (462.017) 462.017 - - Transfer to Stage 2
Pengalihan ke Tahap 3 (8.019) (18.052) 26.071 - Transfer to Stage 3
Pengukuran kembali (504.968) (52.998) 34.557 (523.409) Remeasurement
Penghapusbukuan - - (35.882) (35.882) Write-off
Dampak perubahan kurs (2.269) - - (2.269) Effect on exchange rate
31 Desember 2023 4.183.425 1.727.212 45.787 5.956.424 December 31, 2023
Aset baru 6.038.399 415.155 2.527 6.456.081 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (3.097.864) (417.947) (2.237) (3.518.048) (exclude write-off)
Pengalihan ke Tahap 1 - - - - Transfer to Stage 1
Pengalihan ke Tahap 2 (169.945) 169.945 - - Transfer to Stage 2
Pengalihan ke Tahap 3 (10.860) (207.087) 217.947 - Transfer to Stage 3
Pengukuran kembali (285.303) (158.866) 1.377 (442.792) Remeasurement
Penghapusbukuan - - (3) (3) Write-off
Dampak perubahan kurs 2.904 - - 2.904 Effect on exchange rate
31 Desember 2024 6.660.756 1.528.412 265.398 8.454.566 December 31, 2024
k. Perubahan cadangan kerugian penurunan nilai k. The changes in allowance for impairment
kredit yang diberikan selama tahun berjalan losses on loans during the year are as follows:
adalah sebagai berikut:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 93.751 283.714 28.662 406.127 December 31, 2022
Aset baru 65.896 112.498 2.742 181.136 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (71.265) (147.682) (16.137) (235.084) (exclude write-off)
Pengalihan ke Tahap 1 74 (74) - - Transfer to Stage 1
Pengalihan ke Tahap 2 (5.013) 5.013 - - Transfer to Stage 2
Pengalihan ke Tahap 3 (434) (2.882) 3.316 - Transfer to Stage 3
Pengukuran kembali 12.623 120.690 57.510 190.823 Remeasurement
Penghapusbukuan - - (35.882) (35.882) Write-off
Dampak perubahan kurs (4.508) 4.452 75 19 Effect on exchange rate
31 Desember 2023 91.124 375.729 40.286 507.139 December 31, 2023
Aset baru 48.648 128.008 3.185 179.841 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (55.092) (100.273) (1.298) (156.663) exclude write-off)
Pengalihan ke Tahap 1 - - - - Transfer to Stage 1
Pengalihan ke Tahap 2 (2.193) 2.193 - - Transfer to Stage 2
Pengalihan ke Tahap 3 (1.847) (138.756) 140.603 - Transfer to Stage 3
Pengukuran kembali (19.843) (34.306) 11.955 (42.194) Remeasurement
Penghapusbukuan - - (3) (3) Write-off
Dampak perubahan kurs 1.010 - (291) 719 Effect on exchange rate
31 Desember 2024 61.807 232.595 194.437 488.839 December 31, 2024
75
Page 258
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
l. Manajemen Bank berkeyakinan bahwa jumlah l. The Bank’s management believes that the
cadangan kerugian penurunan nilai yang allowance for impairment losses provided is
dibentuk cukup untuk menutupi kemungkinan adequate to cover any possible impairment on
penurunan nilai kredit yang diberikan. loans.
m. Informasi mengenai suku bunga kredit yang m. Information in respect of interest rate of loans is
diberikan diungkapkan pada Catatan 3b. disclosed in Note 3b. Information in respect of
Informasi mengenai jatuh tempo kredit yang maturities of loans is disclosed in Note 3c.
diberikan diungkapkan pada Catatan 3c. Information regarding the classification and fair
Informasi mengenai klasifikasi dan nilai wajar value of loans is disclosed in Note 34.
kredit yang diberikan diungkapkan pada
Catatan 34.
n. Pada tanggal-tanggal 31 Desember 2024 dan n. As of December 31, 2024 and 2023, loans with
2023, kredit pada pihak berelasi diungkapkan related parties were disclosed in Note 35.
pada Catatan 35.
o. Informasi mengenai kredit yang diberikan o. Information regarding the currency type of
berdasarkan jenis mata uang diungkapkan loans is disclosed in Note 37.
pada Catatan 37.
p. Selama tahun 2024 dan 2023, Bank telah p. During 2024 and 2023, the Bank has taken
menempuh berbagai langkah strategis dalam various strategic steps to manage its non-
mengelola kredit bermasalahnya, antara lain performing loans, either through credit
melalui restrukturisasi kredit, eksekusi agunan, restructuring, collateral execution, and loans
dan penjualan kredit. sale.
12. Efek-Efek 12. Securities
Rincian efek-efek pada tanggal 31 Desember 2024 Details of securities as of December 31, 2024 and
dan 2023 sebagai berikut: 2023 as follows:
2024
Nilai Nilai
nominal/ tercatat/
Nominal Carrying
Value amount
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Pihak Ketiga Third Parties
Rupiah Rupiah
Obligasi pemerintah 140.000 139.919 Government bonds
Sekuritas Rupiah Bank Indonesia 1.905.000 1.859.420 Bank Indonesia Rupiah Securities
Total nilai wajar melalui Total fair value through other
penghasilan komprehensif lain 2.045.000 1.999.339 comprehensive income
Biaya perolehan diamortisasi Amortized cost
Pihak Ketiga Third Parties
Valuta Asing Foreign currencies
Sekuritas Valas Bank Indonesia 160.950 160.686 Bank Indonesia Foreign Securities
Total biaya perolehan diamortisasi 160.950 160.686 Total amortized cost
Total 2.205.950 2.160.025 Total
Cadangan kerugian penurunan nilai - Allowance for Impairment Losses
Neto 2.160.025 Net
76
Page 259
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Efek-Efek (lanjutan) 12. Securities (continued)
Rincian efek-efek pada tanggal 31 Desember 2024 Details of securities as of December 31, 2024 and
dan 2023 sebagai berikut: (lanjutan) 2023 as follows: (continued)
2023
Nilai Nilai
nominal/ tercatat/
Nominal Carrying
Value amount
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Pihak Ketiga Third Parties
Rupiah Rupiah
Obligasi pemerintah 140.000 139.922 Government bonds
Biaya perolehan diamortisasi Amortized cost
Pihak Ketiga Third Parties
Rupiah Rupiah
Obligasi pemerintah 250.000 250.030 Government bonds
Total biaya perolehan diamortisasi 250.000 250.030 Total amortized cost
Total 390.000 389.952 Total
Cadangan kerugian penurunan nilai - Allowance for Impairment Losses
Neto 389.952 Net
Rincian efek-efek adalah sebagai berikut: Details of the securities are as follows:
2024
Frekuensi
pembayaran bunga/
Nilai nominal/ Nilai tercatat/ Rentang tanggal jatuh tempo/ Frequency of
Nominal value Carrying amount Range of maturity interest date
Obligasi Pemerintah/
Government Bonds 140.000 139.919 25 April/April 25, 2025 3 bulan/months
Sekuritas Rupiah Bank Indonesia/ 24 Januari 2025 - 12 Desember 2025/
Bank Indonesia Rupiah Securities 1.905.000 1.859.420 January 24, 2025 - December 12, 2025
Sekuritas Valas Bank Indonesia/
Bank Indonesia Foreign Securities 160.950 160.686 13 Januari/January 13, 2025
2023
Frekuensi
pembayaran bunga/
Nilai nominal/ Nilai tercatat/ Rentang tanggal jatuh tempo/ Frequency of
Nominal value Carrying amount Range of maturity interest date
Obligasi Pemerintah/ 15 Maret 2024 - 25 April 2025/ 3 bulan/months dan
Government Bonds 390.000 389.952 March 15, 2024 - April 25, 2025 6 bulan/months
77
Page 260
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Efek-Efek (lanjutan) 12. Securities (continued)
Nilai wajar melalui penghasilan komprehensif lain Fair values through other comprehensive income
didasarkan pada harga pasar efek yang tercatat securities are based on market prices of listed
pada tanggal pelaporan. Mutasi securities at the reporting date. Movements of
keuntungan/(kerugian) yang belum direalisasi akibat unrealized gains/(losses) resulting from the
kenaikan/(penurunan) nilai wajar efek-efek dicatat increase/(decrease) in fair value of marketable
sebagai bagian komponen ekuitas, sehingga Bank securities is recorded as part of the equity
mengakui keuntungan/(kerugian) periode berjalan component, and the Bank recognized current period
atas perubahan nilai wajar efek-efek, sedangkan gain/(losses) from changes in fair value of
penyesuaian reklasifikasi atas keuntungan/ marketable securities, whereas reclassification
(kerugian) sudah termasuk dalam laba rugi. adjustment on gains/(losses) are included in profit or
loss.
Perubahan keuntungan/(kerugian) yang belum The changes of unrealized gains/(losses) on
direalisasi atas efek-efek dalam kelompok nilai wajar marketable securities in fair value through other
melalui penghasilan komprehensif lain adalah comprehensive income:
sebagai berikut:
2024 2023
Saldo awal (61) 28.183 Beginning balance
Perubahan nilai wajar (179) (36.210) Changes in fair value
Pajak penghasilan terkait akun-akun Income tax of related accounts
yang akan direklasifikasi which will be reclassified
ke laporan laba rugi 39 7.966 to statement of profit or loss
Saldo Akhir (201) (61) Ending balance
Perubahan nilai tercatat bruto efek-efek selama The changes in gross carrying amount on securities
tahun berjalan adalah sebagai berikut: during the year are as follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 514.182 - - 514.182 December 31, 2022
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (124.169) - - (124.169) (exclude write off)
Pengukuran kembali (61) - - (61) Remeasurement
31 Desember 2023 389.952 - - 389.952 December 31, 2023
Aset baru 2.020.106 - - 2.020106 New assets originated
Aset dihentikan pengakuannya - - -
atau dilunasi (kecuali - - - Assets derecognized or repaid
hapus buku) (250.030) - - (250.030) (exclude write off)
Pengukuran kembali (3) - - (3) Remeasurement
31 Desember 2024 2.160.025 - - 2.160.025 December 31, 2024
78
Page 261
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Efek-Efek (lanjutan) 12. Securities (continued)
Perubahan cadangan kerugian penurunan nilai The changes in allowance for impairment losses on
efek-efek selama tahun berjalan adalah sebagai securities during the year are as follows:
berikut:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 (195) - - (195) December 31, 2022
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) 195 - - 195 (exclude write off)
Pengukuran kembali (6) - - (6) Remeasurement
Dampak perubahan kurs 6 - - 6 Effect on exchange rate
31 Desember 2023 - - - - December 31, 2023
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) - - - - (exclude write off)
Pengukuran kembali - - - - Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
31 Desember 2024 - - - - December 31, 2024
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believes that no
kerugian penurunan nilai tidak diperlukan. allowances for impairment losses is necessary.
Informasi mengenai suku bunga efek-efek Information in respect of interest rate of securities is
diungkapkan pada Catatan 3b. Informasi mengenai disclosed in Note 3b. Information in respect of
jatuh tempo surat-surat berharga diungkapkan pada maturities of securities is disclosed in Note 3c.
Catatan 3c. Informasi mengenai klasifikasi dan nilai Information regarding the classification and fair
wajar efek-efek diungkapkan pada Catatan 34. value of securities is disclosed in Note 34.
Informasi mengenai efek-efek yang diberikan Information regarding the currency type of securities
berdasarkan jenis mata uang diungkapkan pada is disclosed in Note 37.
Catatan 37.
Pada tanggal 31 Desember 2024 dan 2023, efek- As of December 31, 2024 and 2023, securities with
efek sejumlah nominal masing-masing sebesar nominal Rp100,000 and Rp390,000, respectively
Rp100.000 dan Rp390.000 telah dijual dengan janji were sold under agreement to repurchase (Note
dibeli kembali (Catatan 21). 21).
79
Page 262
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. Beban Dibayar Dimuka 13. Prepayments
Rincian beban dibayar dimuka pada tanggal Details of prepayments as of December 31, 2024
31 Desember 2024 dan 2023 adalah sebagai and 2023 are as follows:
berikut:
2024 2023
Pemeliharaan 16.437 12.109 Maintenance
Bonus 5.678 1.900 Bonus
Perolehan aset tetap 3.618 13.723 Acquisition of fixed assets
Asuransi 3.578 2.966 Insurance
Lain-lain 13.887 2.337 Others
Total 43.198 33.035 Total
14. Aset Tetap dan Aset Hak Guna 14. Fixed Assets and Right-of-Use Assets
Aset tetap dan aset hak guna pada tanggal Fixed assets and right-of-use assets as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023 are as follows:
berikut:
2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Addition Deductions balance
Biaya perolehan: Cost:
Tanah 53.429 - - 53.429 Land
Gedung 5.415 - - 5.415 Buildings
Renovasi dan perbaikan
gedung 69.370 3.788 - 73.158 Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor 194.875 13.960 1.058 207.777 furniture and fixtures
323.089 17.748 1.058 339.779
Aset hak guna 186.583 30.664 8.603 208.644 Right-of-use-assets
Total biaya perolehan 509.672 48.412 9.661 548.423 Total cost
Akumulasi penyusutan Accumulated depreciation:
Gedung (2.928) (198) - (3.126) Buildings
Renovasi dan perbaikan
gedung (51.363) (3.697) - (55.060) Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor (148.702) (30.209) 1.038 (177.873) furniture and fixtures
(202.993) (34.104) 1.038 (236.059)
Aset hak guna (93.763) (23.555) 8.141 (109.177) Right-of-use-assets
Total akumulasi penyusutan (296.756) (57.659) 9.179 (345.236) Total accumulated depreciation
Nilai buku - neto 212.916 203.187 Book value - net
80
Page 263
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. Aset Tetap dan Aset Hak Guna (lanjutan) 14. Fixed Assets and Right-of-Use Assets
(continued)
Aset tetap dan aset hak guna pada tanggal Fixed assets and right-of-uses assets as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023 are as follows:
berikut: (lanjutan) (continued)
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Addition Deductions balance
Biaya perolehan: Cost:
Tanah 54.407 - (978) 53.429 Land
Gedung 18.881 - (13.466) 5.415 Buildings
Renovasi dan perbaikan
gedung 72.239 - (2.869) 69.370 Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor 228.157 13.651 (46.933) 194.875 furniture and fixtures
373.684 13.651 (64.246) 323.089
Aset hak guna 195.665 - (9.082) 186.583 Right-of-use-assets
Total biaya perolehan 569.349 13.651 (73.328) 509.672 Total cost
Akumulasi penyusutan Accumulated depreciation:
Gedung (9.402) (868) 7.342 (2.928) Buildings
Renovasi dan perbaikan
gedung (50.756) (3.421) 2.814 (51.363) Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor (158.809) (36.498) 46.605 (148.702) furniture and fixtures
(218.967) (40.787) 56.761 (202,993)
Aset hak guna (74.984) (23.736) 4.957 (93.763) Right-of-use-assets
Total akumulasi penyusutan (293.951) (64.523) 61.718 (296.756) Total accumulated depreciation
Nilai buku - neto 275.398 212.916 Book value - net
Beban penyusutan aset tetap dan aset hak guna Depreciation expense of fixed assets and right-of-
yang dibebankan ke dalam beban umum dan uses assets charged to general and administrative
administrasi sebesar Rp57.659 dan Rp64.523 untuk expenses amounted to Rp57,659 and Rp64,523 for
tahun yang berakhir tanggal 31 Desember 2024 dan the years ended December 31, 2024 and 2023,
2023 (Catatan 32). respectively (Note 32).
Rincian penjualan aset tetap adalah sebagai berikut: Details of sale of fixed assets are as follows:
2024 2023
Hasil penjualan aset tetap 110 5.107 Proceeds from sale of fixed assets
Nilai buku (20) (1.900) Net book value
Laba penjualan aset tetap 90 3.207 Gain on sale of fixed assets
81
Page 264
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. Aset Tetap dan Aset Hak Guna (lanjutan) 14. Fixed Assets and Right-of-Use Assets
(continued)
Pada tanggal 31 Desember 2024, seluruh hak As of December 31, 2024, all the Bank’s land are in
kepemilikan atas tanah Bank adalah dalam bentuk the form of Right to Build (Hak Guna Bangunan),
Hak Guna Bangunan (HGB), yang memiliki sisa which have remaining period of legal rights ranging
jangka waktu hak legal berkisar dari 2 tahun sampai from 2 to 20 years. The Bank’s management
dengan 20 tahun. Manajemen Bank berkeyakinan believes that the landrights can be extended upon
bahwa hak kepemilikan atas tanah tersebut dapat expiry.
diperpanjang pada saat jatuh tempo.
Pada tanggal 31 Desember 2024 dan 2023, aset As of December 31, 2024, and December 31, 2023,
tetap yang telah disusutkan penuh dan masih fixed assets that have been fully depreciated yet still
digunakan masing-masing sejumlah Rp185.398 dan being used amounted to Rp185,398 and
Rp101.403. Rp101,403, respectively.
Pada tanggal 31 Desember 2024, kendaraan, As of December 31, 2024, motor vehicles, buildings
gedung, perlengkapan dan perabot kantor telah and office equipment were insured with PT Sompo
diasuransikan kepada PT Sompo Insurance Insurance Indonesia, PT Asuransi Mitra Pelindung
Indonesia, PT Asuransi Mitra Pelindung Mustika, Mustika and PT Asuransi Harta Aman Pratama Tbk
dan PT Asuransi Harta Aman Pratama Tbk melalui through PT Marsh Indonesia and as of
PT Marsh Indonesia dan pada tanggal December 31, 2023, motor vehicles, buildings and
31 Desember 2023, kendaraan, gedung, office equipment were insured with PT Sompo
perlengkapan dan perabot kantor diasuransikan Insurance and Malacca Trust Insurance through PT
kepada PT Sompo Insurance Indonesia dan Marsh Indonesia against all risks of physical loss or
Malacca Trust Insurance melalui PT Marsh damage for sum insured of Rp140,472 and
Indonesia terhadap semua risiko kehilangan atau Rp142,606 as of December 31, 2024 and 2023,
kerusakan fisik dengan nilai pertanggungan masing- respectively.
masing sejumlah Rp140.472 dan Rp142.606 untuk
31 Desember 2024 dan 2023.
Manajemen Bank berkeyakinan bahwa nilai The Bank’s management believes that the
pertanggungan aset tetap yang diasuransikan insurance coverage is adequate to cover possible
adalah cukup untuk menutupi kemungkinan losses on the assets insured. The Bank’s
kerugian atas aset yang dipertanggungkan. management also believes that there was no
Manajemen Bank juga berkeyakinan tidak terdapat impairment of fixed assets during the year.
penurunan nilai aset tetap selama tahun berjalan.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
ada aset tetap yang dijadikan jaminan. fixed assets pledged as collateral.
Aset hak guna per 31 Desember 2024 dan 2023 Right-of-use assets as of December 31, 2024 and
adalah sebagai berikut: 2023 as follows:
2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Addition Deductions balance
Biaya perolehan: Cost:
Gedung 167.082 23.611 (8.123) 182.570 Buildings
Kendaraan bermotor 2.720 - (480) 2.240 Vehicles
Lainnya 16.781 7.053 - 23.834 Others
186.583 30.664 (8.603) 208.644
Akumulasi penyusutan: Accumulated depreciation:
Gedung (78.490) (18.211) 7.662 (89.039) Buildings
Kendaraan bermotor (1.628) (718) 479 (1.867) Vehicles
Lainnya (13.645) (4.626) - (18.271) Others
(93.763) (23.555) 8.141 (109.177)
Nilai buku - neto 92.820 99.467 Book value - net
82
Page 265
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. Aset Tetap dan Aset Hak Guna (lanjutan) 14. Fixed Assets and Right-of-Use Assets
(continued)
Aset hak guna per 31 Desember 2024 dan 2023 Right-of-use assets as of December 31, 2024 and
adalah sebagai berikut: (lanjutan) 2023 as follows: (continued)
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Addition Deductions balance
Biaya perolehan: Cost:
Gedung 175.703 - (8.621) 167.082 Buildings
Kendaraan bermotor 3.181 - (461) 2.720 Vehicles
Lainnya 16.781 - - 16.781 Others
195.665 - (9.082) 186.583
Akumulasi penyusutan: Accumulated depreciation:
Gedung (64.712) (18,735) 4.957 (78.490) Buildings
Kendaraan bermotor (881) (747) - (1.628) Vehicles
Lainnya (9.391) (4.254) - (13.645) Others
(74.984) (23.736) 4.957 (93.763)
Nilai buku - neto 120.681 92.820 Book value - net
15. Aset Takberwujud 15. Intangible Assets
Aset tak berwujud pada tanggal 31 Desember 2024 Intangible assets as of December 31, 2024 and 2023
dan 2023 adalah sebagai berikut: are as follows:
2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Addition Deductions balance
Biaya perolehan: Cost:
Perangkat lunak 105.828 4.178 - 110.006 Software
Lisensi penggunaan
perangkat lunak 58.583 8.120 - 66.703 Software license
164.411 12.298 - 176.709
Akumulasi amortisasi: Accumulated amortization:
Perangkat lunak (62.883) (8.039) - (70.922) Software
Lisensi penggunaan
perangkat lunak (41.636) (3.602) - (45.238) Software license
(104.519) (11.641) - (116.160)
Nilai buku - neto 59.892 60.549 Book value - net
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Addition Deductions balance
Biaya perolehan: Cost:
Perangkat lunak 94.467 11.659 (298) 105.828 Software
Lisensi penggunaan
perangkat lunak 55.590 3.001 (8) 58.583 Software license
150.057 14.660 (306) 164.411
Akumulasi amortisasi: Accumulated amortization:
Perangkat lunak (55.316) (7.623) 56 (62.883) Software
Lisensi penggunaan
perangkat lunak (37.593) (4.051) 8 (41.636) Software license
(92.909) (11.674) 64 (104.519)
Nilai buku - neto 57.148 59.892 Book value - net
Beban amortisasi yang dibebankan dalam beban Amortization expense charged to general and
umum dan administrasi sejumlah Rp11.641 dan administrative expenses amounted to Rp11,641 and
Rp11.674 untuk tahun 2024 dan 2023 (Catatan 32). Rp11,674 for the year 2024 and 2023 (Note 32).
83
Page 266
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. Aset Takberwujud (lanjutan) 15. Intangible Assets (continued)
Pada tanggal 31 Desember 2024 dan 2023, aset As of December 31, 2024 and 2023, fixed assets
takberwujud yang telah diamortisasi penuh dan that have been fully depreciated yet still being used
masih digunakan masing-masing sejumlah amounted to Rp78,125 and Rp74,198, respectively.
Rp78.125 dan Rp74.198.
Pada tanggal 31 Desember 2024 dan 2023, seluruh As of December 31, 2024 and 2023, all intangible
aset tak berwujud tidak mengalami penurunan nilai. assets are not impaired.
16. Agunan yang Diambil Alih 16. Foreclosed Assets
Rincian dalam akun ini adalah: Details are as follows:
2024 2023
Agunan yang diambil alih 271.237 285.735 Foreclosed assets
Cadangan kerugian penurunan nilai (35.196) (35.319) Allowance for impairment losses
Total 236.041 250.416 Total
Perubahan cadangan kerugian penurunan nilai The changes in allowance for impairment losses on
agunan yang diambil alih selama tahun berjalan foreclosed assets during the year are as follows:
adalah sebagai berikut:
2024 2023
Saldo awal tahun 35.319 71.020 Balance beginning of year
Pemulihan selama tahun berjalan (123) (35.701) Reversal during the year
Saldo akhir tahun 35.196 35.319 Balance end of year
Pada tanggal 31 Desember 2024 dan 2023, Bank On December 31, 2024 and 2023, the Bank owned
memiliki bank garansi dari pihak berelasi yaitu Qatar a bank guarantee from Qatar National Bank
National Bank (Q.P.S.C) untuk menutupi (Q.P.S.C.), a related party, the bank guarantee will
kemungkinan kerugian terhadap risiko kerugian atas cover potential losses in case of the reduction of the
penurunan nilai dari penjualan aset yang diambil alih foreclosed asset value from sales of foreclosed
dengan nilai dari bank garansi tersebut masing- assets with value of the bank guarantee is
masing adalah Rp179.380 dan Rp218.883. Bank Rp179,380 and Rp218,883. This bank guarantee
garansi ini akan digunakan oleh Bank dengan cara will be used by Bank to make claims to Qatar
mengajukan klaim kepada Qatar National Bank National Bank (Q.P.S.C) amounting to the
(Q.P.S.C) sejumlah selisih antara nilai buku dari difference between book value of the foreclosed
aset yang diambil alih yang tercatat pada asset in December 31, 2018 and its sales price after
31 Desember 2018 dengan harga jual setelah related costs. Multiple claims can be made with
dikurangi biaya-biaya penjualan. Pengajuan klaim aggregate amount should not exceed value of bank
dapat dilakukan lebih dari sekali dengan jumlah guarantee. On December 31, 2024, the Bank has
agregat tidak melebihi nilai dari bank garansi. Pada received an addendum of the bank guarantee
tanggal 31 Desember 2024, Bank menerima agreement with Qatar National Bank (Q.P.S.C)
addendum perjanjian bank garansi dengan Qatar which is valid until June 30, 2025.
National Bank (Q.P.S.C) yang berlaku sampai
dengan 30 Juni 2025.
Pada tanggal 31 Desember 2024 dan 2023, nilai As of December 31, 2024 and 2023, the carrying
tercatat agunan yang diambil alih (AYDA) masing- value of foreclosed assets amounted to Rp271,237
masing adalah sebesar Rp271.237 dan Rp285.735. and Rp285,735, respectively. Meanwhile, as of
Sedangkan pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023, the fair value of
2023, nilai wajar agunan yang diambil alih masing- foreclosed assets amounted to Rp340,803 and
masing sebesar Rp340.803 dan Rp360.807. Rp360,807, respectively.
84
Page 267
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. Agunan yang Diambil Alih (lanjutan) 16. Foreclosed Assets (continued)
Sepanjang tahun 2024 dan 2023, Bank telah During 2024 and 2023, the Bank has sold foreclosed
melakukan penjualan agunan yang diambil alih assets with a net value amounting to Rp14,374 and
dengan nilai bersih masing-masing sebesar Rp414,630, respectively.
Rp14.374 dan Rp414.630.
Manajemen Bank berkeyakinan bahwa cadangan The Bank’s management believes that the
kerugian penurunan nilai yang telah dibentuk cukup allowance for impairment losses is adequate to
untuk menutup kemungkinan kerugian atas agunan cover possible losses on foreclosed assets.
yang diambil alih.
Penilaian nilai wajar atas tanah dan bangunan untuk The fair value valuations of land and building for the
tanggal yang berakhir 31 Desember 2024 dan 2023 years ended December 31, 2024 and 2023 are
dilakukan masing-masing oleh penilai independen perfomed by the following external independent
eksternal Kantor Jasa Penilai Publik (“KJPP”) appraiser, Office of Public Appraisal Service
Firman, Suryantoro, Sugeng, Suzy, Hartomo & (“KJPP”) Firman, Suryantoro, Sugeng, Suzy,
Rekan dan Penilai Internal. Hartomo & Rekan and Internal Appraiser.
Nilai wajar untuk tujuan pengukuran pengakuan The fair values for the purposes of the measurement
awal dan pengukuran setelah pengakuan awal at initial recognition and the measurement
(Catatan 2q) agunan yang diambil alih dinilai oleh subsequent to the initial recognition (Note 2q) of
KJPP, penilai properti independen eksternal, yang foreclosed assets were determined by KJPP, an
memenuhi kualifikasi profesional dan external independent property appraiser, who fulfills
berpengalaman di lokasi dan kategori aset yang the professional qualifications and experience in the
dinilai. location and category of the assets being valued.
Penilaian dilakukan berdasarkan Standar Penilaian Valuations are performed based on Indonesian
Indonesia (SPI 2018) untuk tujuan pelaporan Valuation Standards (SPI 2018) for the purposes of
keuangan. Nilai wajar ditentukan dengan financial reporting. Fair values are determined using
menggunakan hirarki dan input-input yang the following hierarchy of input used in the valuation
digunakan dalam teknis penilaian untuk aset non- techniques for non-financial assets:
keuangan:
- Tingkat 1: Input yang berasal dari harga - Level 1: Inputs that are quoted prices
kuotasian (tanpa penyesuaian) dalam pasar (unadjusted) in active markets for identical
aktif untuk aset yang identik. assets.
- Tingkat 2: Input selain harga kuotasian pasar - Level 2: Inputs other than quoted market price
dalam level 1 yang dapat diobservasi baik included in level 1 that are observable either
secara langsung maupun tidak langsung. directly or indirectly.
- Tingkat 3: Input yang tidak dapat diobservasi. - Level 3: Inputs that are unobservable.
Nilai wajar adalah berdasarkan pendekatan data The fair values are based on market data approach
pasar dengan membandingkan harga-harga aset by comparing observable market prices of similar
yang serupa yang dapat diobservasi. Harga pasar assets. Market prices in close proximity are adjusted
yang paling mendekati disesuaikan dengan for differences in key attributes such as: land and
perbedaan atribut-atribut utama, seperti: ukuran buildings size, location, occupancy rate, physical
tanah dan bangunan, lokasi, tingkat hunian, kondisi conditions, depreciation factors and replacement
fisik, faktor depresiasi dan biaya penggantian. costs. These fair value measurement also considers
Pengukuran nilai wajar juga mempertimbangkan highest and best use of the asset being valued.
penggunaan tertinggi dan terbaik (highest and best
use) dari aset yang dinilai.
Selama tahun 2024 dan 2023, pengukuran nilai During 2024 and 2023, the above fair value
wajar di atas dikategorikan sebagai nilai wajar Level measurement has been categorized as a Level 2 fair
2 berdasarkan input-input dalam teknik penilaian value based on the inputs to the valuation technique
yang digunakan. used.
85
Page 268
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. Aset Lain-lain - neto 17. Other Assets - net
Aset lain-lain terdiri atas: Other assets consists of:
2024 2023
Piutang bunga 81.535 173.378 Interest receivable
Tagihan atas transaksi agunan Receivables from foreclosed
yang diambil alih 9.246 55.944 asset transactions
Setoran jaminan 6.819 6.818 Security deposits
Properti terbengkalai 6.543 6.543 Abandoned property
Lain-lain 5.368 13.277 Others
Total 109.511 255.960 Total
18. Liabilitas Segera 18. Liabilities Payable on Demand
Liabilitas segera terdiri atas: Liabilities payable on demand consists of:
2024 2023
Utang pajak 9.073 4.517 Tax payables
Lain-lain 11.949 8.038 Others
Total 21.022 12.555 Total
19. Simpanan dari Nasabah 19. Deposits from Customers
2024
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Giro 1.659 197.494 199.153 Demand deposits
Tabungan 596 371.246 371.842 Saving deposits
Deposito berjangka dan deposito on call 423 2.950.396 2.950.819 Time deposits and on call deposits
2.678 3.519.136 3.521.814
Valuta asing Foreign currencies
Giro 15.276 1.407.425 1.422.701 Demand deposits
Deposito berjangka dan deposito on call 80.475 2.316.888 2.397.363 Time deposits and on call deposits
95.751 3.724.313 3.820.064
Total 98.429 7.243.449 7.341.878 Total
2023
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Giro 1.661 254.447 256.108 Demand deposits
Tabungan 342 439.917 440.259 Saving deposits
Deposito berjangka dan deposito on call - 3.212.738 3.212.738 Time deposits and on call deposits
2.003 3.907.102 3.909.105
Valuta asing Foreign currencies
Giro 15.378 499.052 514.430 Demand deposits
Deposito berjangka dan deposito on call 62.764 1.852.904 1.915.668 Time deposits and on call deposits
78.142 2.351.956 2.430.098
Total 80.145 6.259.058 6.339.203 Total
86
Page 269
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. Simpanan dari Nasabah (lanjutan) 19. Deposits from Customers (continued)
Saldo deposito berjangka dan deposito on call The amount of time deposits and on call deposits
berdasarkan periodenya: based on period:
2024 2023
Valuta Valuta
asing/ asing/
Foreign Foreign
Rupiah currencies Total Rupiah currencies Total
Kurang dari 1 bulan 1.044.716 1.249.137 2.293.853 788.652 1.138.294 1.926.946 Less than 1 month
> 1 - 3 bulan 1.153.641 895.706 2.049.347 1.127.229 498.791 1.626.020 > 1 - 3 months
> 3 - 6 bulan 425.549 53.570 479.119 708.876 66.370 775.246 > 3 - 6 months
> 6 - 12 bulan 246.913 52.088 299.001 516.481 59.031 575.512 > 6 - 12 months
On call 80.000 146.862 226.862 71.500 153.182 224.682 On call
Total 2.950.819 2.397.363 5.348.182 3.212.738 1.915.668 5.128.406 Total
Pada tanggal 31 Desember 2024 dan 2023, jumlah As of December 31, 2024 and 2023, time deposits
deposito yang dijadikan sebagai jaminan kredit yang pledged as loan collateral amounted to Rp377,036
diberikan adalah masing-masing sebesar and Rp16,100, respectively (Note 11).
Rp377.036 dan Rp16.100 (Catatan 11).
Informasi mengenai suku bunga simpanan dari Information in respect of interest rate of deposits
nasabah diungkapkan pada Catatan 3b. Informasi from customers is disclosed in Note 3b. Information
mengenai jatuh tempo simpanan dari nasabah in respect of maturities of deposits from customers
diungkapkan pada Catatan 3c. Informasi mengenai is disclosed in Note 3c. Information regarding the
klasifikasi dan nilai wajar simpanan dari nasabah classification and fair value of deposits from
diungkapkan pada Catatan 34. Simpanan dari pihak customers is disclosed in Note 34. Deposits from
berelasi diungkapkan pada Catatan 35. related parties are disclosed in Note 35.
Informasi mengenai simpanan dari nasabah yang Information regarding the currency type of deposits
diberikan berdasarkan jenis mata uang diungkapkan from customers is disclosed in Note 37.
pada Catatan 37.
20. Simpanan dari Bank Lain 20. Deposits from Other Banks
2024 2023
Rupiah Rupiah
Pihak berelasi Related Parties
Giro (Catatan 35) 574 276 Demand deposits (Note 35)
Pihak ketiga Third parties
Giro 4 4 Demand deposits
578 280
Mata Uang Asing Foreign Currencies
Pihak berelasi Related Parties
Interbank Call Money 321.900 - Interbank Call Money
Pihak ketiga Third parties
Giro 13 1.552 Demand deposits
321.913 1.552
Total 322.491 1.832 Total
87
Page 270
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. Simpanan dari Bank Lain (lanjutan) 20. Deposits from Other Banks (continued)
Informasi mengenai suku bunga simpanan dari bank Information in respect of interest rate of deposits
lain diungkapkan pada Catatan 3b. Informasi from other banks is disclosed in Note 3b. Information
mengenai jatuh tempo simpanan dari bank lain in respect of maturities of deposits from other banks
diungkapkan pada Catatan 3c. Informasi mengenai is disclosed in Note 3c. Information regarding the
klasifikasi dan nilai wajar simpanan dari bank lain classification and fair value of deposits from other
diungkapkan pada Catatan 34. Simpanan dari pihak banks is disclosed in Note 34. Deposits from related
berelasi diungkapkan pada Catatan 35. parties are disclosed in Note 35.
Informasi mengenai simpanan dari bank lain Information regarding the currency type of deposits
berdasarkan jenis mata uang diungkapkan pada from other banks is disclosed in Note 37.
Catatan 37.
21. Efek-efek yang Dijual dengan Janji Dibeli 21. Securities Sold Under Agreements to
Kembali Repurchase
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase as
pada tanggal 31 Desember 2024 dan 2023 sebagai of December 31, 2024 and 2023 as follows:
berikut:
2024
Beban
bunga yang
Rentang Rentang Nilai belum
Efek yang Nilai tanggal tanggal pembelian direalisasi/ Nilai
Nasabah/ mendasari/ nominal/ penjualan/ jatuh tempo/ Nilai jual/ kembali/ Unrealized tercatat/
Counterparty Underlying Nominal Range of Range of Sale Repurchase interest Carrying
securities amount sell date due date amount amount expense value
Bank Indonesia/ Obligasi pemerintah/ 30 Des 2024/ 6 Jan 2025/
Bank Indonesia Government bonds 100.000 Dec 30, 2024 Jan 6, 2025 95.873 95.990 117 95.873
2023
Beban
bunga yang
Rentang Nilai belum
Efek yang Nilai tanggal Tanggal pembelian direalisasi/ Nilai
Nasabah/ mendasari/ nominal/ penjualan/ jatuh tempo/ Nilai jual/ kembali/ Unrealized tercatat/
Counterparty Underlying Nominal Range of Range of Sale Repurchase interest Carrying
securities amount sell date due date amount amount expense value
Bank Indonesia/ Obligasi pemerintah/ 6 - 20 Des 2023/ 3 - 17 Jan 2024/
Bank Indonesia Government bonds 390.000 Dec 6 - 20, 2023 Jan 3 - 17, 2024 385.051 386.565 1.514 385.051
22. Pajak Penghasilan 22. Income Tax
a. Beban pajak penghasilan terdiri dari: a. The components of income tax expense are as
follows:
2024 2023
Pajak kini - - Current tax
Pajak tangguhan (30.722) - Deferred tax
Total (30.722) - Total
b. Berdasarkan Undang-Undang perpajakan di b. Under the Indonesian taxation laws, the Bank
Indonesia, Bank menghitung dan submits tax returns on a self-assessment basis.
melaporkan/menyetorkan pajak berdasarkan The Directorate General of Tax (DJP) may
sistem self-assesment. Direktorat Jendral Pajak assess or amend taxes within 5 (five) years
(DJP) dapat menetapkan atau mengubah since the tax becomes due.
liabilitas pajak dalam waktu 5 (lima) tahun sejak
saat terutangnya pajak.
88
Page 271
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. Pajak Penghasilan (lanjutan) 22. Income Tax (continued)
c. Rekonsiliasi antara rugi sebelum manfaat pajak c. The reconciliation between loss before income
penghasilan yang disajikan dalam laporan laba tax benefit as presented in the statement profit
rugi dan penghasilan komprehensif lain dengan or loss and other comprehensive income and
rugi kena pajak untuk tahun yang berakhir pada taxable loss for the year ended
tanggal-tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023, is as follows:
adalah sebagai berikut:
2024 2023
Laba sebelum beban Profit before income
pajak penghasilan 86.410 69.249 tax expenses
Beda waktu: Timing differences:
Cadangan kerugian penurunan Allowance for impairment losses
nilai kredit (34.329) 111.303 on loans
Cadangan kerugian penurunan lainnya (8) (408) Other allowance for impairment losses
Bonus dan tunjangan yang
masih harus dibayar (9.691) 13.574 Accrued bonus and allowances
Imbalan pasca-kerja 10.813 (370) Post-employment benefits
Penyusutan aset hak guna dan Depreciation of right-of-use assets and
beban bunga liabilitas sewa 6.800 7.696 interest expense of lease liability
Cadangan kerugian penurunan Allowance for impairment losses on
nilai agunan yang diambil alih (123) (35.701) foreclosed assets
Penyusutan aset tetap dan Depreciation of fixed assets and
amortisasi aset takberwujud (2.827) (4.777) amortization of intangible assets
(29.365) 91.317
Beda tetap Permanent differences
Bentuk natura dan kenikmatan 25 19 Benefits in kind
Lain-lain 1 (1.254) Others
26 (1.235)
Laba kena pajak 57.071 159.331 Taxable income
Akumulasi rugi fiskal tahun Prior year’s accumulated
sebelumnya (2.546.239) (2.705.570) tax loss carry forward
Penyesuaian pemeriksaan pajak: Tax audit adjustment:
Tahun 2019 107.970 - Year 2019
Tahun 2020 54.918 - Year 2020
Rugi fiskal jatuh tempo - - Tax loss expired
Total rugi fiskal (2.326.280) (2.546.239) Total fiscal loss
Perhitungan Pajak Penghasilan Badan untuk The calculations of Corporate Income Tax for
tahun yang berakhir tanggal 31 Desember 2024 the year ended December 31, 2024 are
adalah estimasi untuk pengisian SPT Tahunan estimated numbers for 2024 Annual Tax Return
2024 dan perhitungan Pajak Penghasilan and 2023 Corporate Income Tax which conform
Badan 2023 adalah sesuai dengan SPT to the Bank’s Annual Tax Return.
Tahunan Bank.
89
Page 272
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. Pajak Penghasilan (lanjutan) 22. Income Tax (continued)
d. Rekonsiliasi antara hasil perkalian rugi sebelum d. The reconciliation between loss before income
beban pajak penghasilan dengan tarif pajak tax expense multiplied by the prevailing tax rate
yang berlaku dan manfaat pajak penghasilan and income tax benefit are as follows:
adalah sebagai berikut:
2024 2023
Laba sebelum beban Profit before
pajak penghasilan 86.410 69.249 income tax benefit
Tarif pajak yang berlaku 22% 22% Prevailing tax rate
(19.010) (15.235)
Beda permanen dengan tarif pajak 22% (6) 272 Permanent differences at 22% tax rate
Dampak aset pajak tangguhan
yang diakui (11.756) 14.963 Impact of recognized deferred tax assets
Beban pajak (30.772) - Income tax expenses
e. Rincian aset pajak tangguhan pada tanggal e. The details of the deferred tax assets as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023, are as follows:
berikut:
Diakui pada
penghasilan
komprehensif
Diakui pada lain/Recognized
laba rugi/ in other
Recognized in comprehensive
2023 profit or loss loss income 2024
Aset (liabilitas) pajak
tangguhan: Deferred tax assets (liabilities):
Liabilitas imbalan Post-employment
pasca-kerja 14.781 2.379 (497) 16.663 benefits obligation
Cadangan kerugian
penurunan nilai Allowance for impairment
nilai aset keuangan 86.956 (7.552) - 79.404 losses on financial assets
Bonus dan tunjangan
yang masih Accrued bonus
harus dibayar 6.287 (2.132) - 4.155 and allowance
Selisih nilai buku aset Differences in net book value
tetap, aset hak guna of fixed assets, right-of-use
dan aset tak berwujud assets and intangible assets
antara dasar pengenaan between tax and
pajak dan akuntansi 4.736 873 - 5.609 accounting bases
Cadangan kerugian
penurunan nilai agunan Allowance for impairment
yang diambil alih 7.770 (27) - 7.743 losses on foreclosed assets
Rugi belum direalisasi
dari perubahan nilai Unrealized loss from
wajar efek-efek yang changes in fair value of
tersedia untuk dijual 18 - 39 57 available-for-sale securities
Kerugian pajak tahun
berjalan 159.802 (24.311) - 135.491 Current tax loss
Cadangan kerugian Other Allowance for
penurunan lainnya 4 (2) - 2 impairment losses
Aset pajak tagguhan - neto 280.354 (30.772) (458) 249.124 Deferred tax assets - net
90
Page 273
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. Pajak Penghasilan (lanjutan) 22. Income Tax (continued)
e. Rincian aset pajak tangguhan pada tanggal 31 e. The details of the deferred tax assets as of
Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023, are as follows:
berikut: (lanjutan) (continued)
Diakui pada
penghasilan
komprehensif
Diakui pada lain/Recognized
laba rugi/ in other
Recognized in comprehensive
2022 profit or loss loss income 2023
Aset (liabilitas) pajak
tangguhan: Deferred tax assets (liabilities):
Liabilitas imbalan Post-employment
pasca-kerja 14.976 (83) (112) 14.781 benefits obligation
Cadangan kerugian
penurunan nilai Allowance for impairment
nilai aset keuangan 73.685 13.271 - 86.956 losses on financial assets
Bonus dan tunjangan
yang masih Accrued bonus
harus dibayar 10.937 (4.650) - 6.287 and allowanes
Selisih nilai buku aset Differences in net book value
tetap, aset hak guna of fixed assets, right-of-use
dan aset tak berwujud assets and intangible assets
antara dasar pengenaan between tax and
pajak dan akuntansi 13.417 (8.681) 4.736 accounting bases
Cadangan kerugian
penurunan nilai agunan Allowance for impairment
yang diambil alih 15.625 (7.855) - 7.770 losses on foreclosed assets
Rugi belum direalisasi
dari perubahan nilai Unrealized loss from
wajar efek-efek yang changes in fair value of
tersedia untuk dijual (7.948) - 7.966 18 available-for-sale securities
Kerugian pajak tahun
berjalan 150.944 8.858 - 159.802 Current tax loss
Cadangan kerugian Other Allowance for
penurunan lainnya 864 (860) - 4 impairment losses
Aset pajak tagguhan - neto 272.500 - 7.854 280.354 Deferred tax assets - net
f. Manajemen Bank berkeyakinan bahwa seluruh f. The Bank’s management believes that total
aset pajak tangguhan diatas kemungkinan deferred tax assets above are probable to be
besar dapat direalisasi pada tahun-tahun realized in the future years.
mendatang.
g. Pada tanggal 31 Desember 2024 dan 2023, g. As of December 31, 2024 and 2023, the Bank
Bank memiliki akumulasi rugi fiskal untuk tahun has tax loss carryforwards for fiscal years 2024
2024 dan 2023 sebesar Rp2.326.280 dan and 2023 amounting to Rp2,326,280 and
Rp2.546.239 yang akan berakhir di tahun Rp2,546,239 which will expire between 2024 -
antara 2024 - 2027. 2027.
h. Pada tanggal 31 Desember 2024, aset pajak h. As of December 31, 2024, deferred tax asset on
tangguhan atas rugi fiskal yang belum tax loss carryforwards amounted to Rp135,491
dikompensasi sebesar Rp135.491 diakui have been recognized because future taxable
karena laba fiskal pada masa mendatang akan profits will be available against which the Bank
tersedia untuk dikompensasi dimana Bank bisa can utilize the benefits there from.
memanfaatkan keuntungan dari hal ini.
91
Page 274
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. Pajak Penghasilan (lanjutan) 22. Income Tax (continued)
Audit Pajak Tahun 2019 Tax Audit Year 2019
Pada tanggal 23 September 2023, Direktorat On September 23, 2023, the Directorate General of
Jenderal Pajak (“DJP”) menerbitkan surat Taxes (“DJP”) has issued a notification letter of tax
pemberitahuan pemeriksaan lapangan untuk tahun audit for year 2019 to Bank. DJP based on the Tax
pajak 2019 kepada Bank. Atas pemeriksaan Assessment Letter (“SKP”) and Tax Collection
tersebut, DJP berdasarkan Surat Ketetapan Pajak Letter (“STP”) dated May 20, 2024, assign the
("SKP") dan Surat Tagihan Pajak ("STP") tanggal underpayment of tax with following details:
20 Mei 2024, menetapkan kekurangan pembayaran
pajak dengan rincian sebagai berikut:
- STP Pajak Pertambahan Nilai (“PPN”) sebesar - STP Value Added Tax (“VAT”) amounting to
Rp4.911; Rp4,911;
- SKP Pajak Pertambahan Nilai (“PPN”) sebesar - SKP Value Added Tax (“VAT”) amunting to
Rp70.556; Rp70,556;
- SKP Pajak Penghasilan Badan sebesar - SKP Corporate Income Tax amounting to
Rp107.970. Rp107,970.
Atas audit pajak tahun 2019, Bank telah melakukan For tax audit year 2019, the Bank has made full
pembayaran penuh atas STP PPN sebesar Rp4.911 payment for STP VAT amounting to Rp4,911 on
pada tanggal 12 Juni 2024 dan dicatat sebagai June 12, 2024 and recorded as part of prepayments
bagian dari beban dibayar dimuka (Catatan 13) (Note 13) while the SKP VAT amounting to
sedangkan SKP PPN sebesar Rp70.556 belum Rp70,556 has not been paid by the Bank. The Bank
dilakukan pembayaran oleh Bank. Bank telah has been submitted an Objection Letter regarding
mengirimkan Surat Keberatan Pajak kepada Kantor the result of tax audit to the Tax Office on August 7,
Pajak atas hasil dari audit pajak tersebut pada 2024. As of the completion date of the financial
tanggal 7 Agustus 2024. Hingga tanggal statements, the Bank has not received the decision
penyelesaian laporan keuangan, Bank belum on the Objection from the Tax Office.
menerima hasil keberatan dari Kantor Pajak.
Atas SKP Pajak Penghasilan Badan sebesar For the SKP Corporate Income Tax amounting to
Rp107.970 telah dikompensasikan dengan Rp107,970 has been compensated to tax loss
akumulasi rugi fiskal sehingga tidak ada carried forward, therefore there is no tax payment
pembayaran pajak yang dilakukan untuk paid by the Bank to the Tax Office related to the
pembayaran atas koreksi SKP Pajak Penghasilan amendment of SKP Corporate Income Tax.
Badan.
Audit Pajak Tahun 2020 Tax Audit Year 2020
Pada tanggal 7 Agustus 2023, DJP menerbitkan On August 7, 2023, the DJP issued a notification
Surat Pemberitahuan Pemeriksaan Lapangan untuk letter of tax audit for year 2020 to the Bank.
tahun pajak 2020 kepada Bank. Atas pemeriksaan Directorate General of Taxes based on SKP and
pajak tersebut, DJP berdasarkan SKP dan STP STP dated November 22, 2024, assign the tax
tanggal 22 November 2024 menetapkan underpayment with the following details:
kekurangan pembayaran pajak dengan rincian
sebagai berikut:
- SKP PPh sebesar Rp276; - SKP PPh amounting to Rp276;
- STP PPN sebesar Rp7.655; - STP VAT amounting to Rp7,655;
- SKP PPN sebesar Rp109.323; - SKP VAT amounting to Rp109,323;
- SKP Pajak Penghasilan Badan sebesar - SKP Corporate Income Tax amounting to
Rp54.918. Rp54,918.
92
Page 275
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. Pajak Penghasilan (lanjutan) 22. Income Tax (continued)
Audit Pajak Tahun 2020 (lanjutan) Tax Audit Year 2020 (continued)
Atas audit pajak tahun 2020, Bank telah melakukan For tax audit year 2020, the Bank has made full
pembayaran penuh atas SKP PPh dan STP PPN payment for SKP PPh and STP VAT amounting to
masing-masing sebesar Rp276 dan Rp7.655 pada Rp276 and Rp7,655 on December 12, 2024,
tanggal 12 Desember 2024 dan dicatat masing- respectively and recorded as part of other operating
masing sebagai bagian dari beban operasional expenses and prepayments (Note 13), respectively,
lainnya dan beban dibayar dimuka (Catatan 13) while the SKP VAT amounting to Rp109,323 has
sedangkan SKP PPN sebesar Rp109.323 sudah been partially paid amounting to Rp103 by the Bank
dibayarkan sebagian sebesar Rp103 dan dicatat and recorded as part of other operating expenses
sebagai bagian dari beban operasional lainnya dan and the remaining amounting to Rp109,220 has not
sisanya sebesar Rp109.220 belum dilakukan been paid by the Bank. The Bank has been
pembayaran oleh Bank. Bank telah mengirimkan submitted an Objection Letter regarding the result of
Surat Keberatan Pajak kepada Kantor Pajak atas tax audit to the Tax Office on February 20, 2025. As
hasil dari audit pajak tersebut pada tanggal 20 of the completion date of the financial statements,
Februari 2025. Hingga tanggal penyelesaian the Bank has not received the decision on the
laporan keuangan, Bank belum menerima hasil Objection from the Tax Office.
keberatan dari Kantor Pajak.
Atas SKP Pajak Penghasilan Badan sebesar For the SKP Corporate Income Tax amounting to
Rp54.918 telah dikompensasikan dengan Rp54,918 has been compensated to tax loss carried
akumulasi rugi fiskal sehingga tidak ada forward, therefore there is no tax payment paid by
pembayaran pajak yang dilakukan untuk the Bank to the Tax Office related to the amendment
pembayaran atas koreksi SKP Pajak Penghasilan of SKP Corporate Income Tax.
Badan.
Peraturan Menteri Keuangan (PMK) No. 74 Minister of Finance Regulation (PMK) No. 74
Menteri Keuangan Republik Indonesia menerbitkan The Minister of Finance of the Republic of
Peraturan Menteri Keuangan (PMK) No. 74 pada Indonesia issued Minister of Finance Regulation
tanggal 10 Oktober 2024. Berdasarkan peraturan (PMK) No. 74 on October 10, 2024. Based on this
tersebut, Bank harus menghitung cadangan piutang regulation, the Bank must calculate reserves for
tak tertagih sesuai dengan batasan tertentu yang bad debts in accordance with certain limits
diatur di dalam PMK 74 mulai tanggal 1 Januari regulated in PMK 74 starting January 1, 2024. On
2024. Pada tanggal 1 Januari 2024, terdapat selisih January 1, 2024, there is a short value of reserves
kurang nilai cadangan per fiskal sebesar per fiscal amounting to Rp354,922. In accordance
Rp354.922. Sesuai dengan ketentuan di dalam PMK with the provisions in PMK 74, the Bank decided
74, Bank memutuskan untuk membebankan selisih to charge the excess in the 2025 income tax
lebih tersebut di dalam pajak penghasilan tahun calculation.
2025.
23. Liabilitas Imbalan Kerja 23. Employment Benefits
Imbalan Pasca Kerja Post Employee Benefits
Bank wajib memberikan imbalan pasca-kerja Bank is required to provide post-employment
kepada karyawannya pada saat pemutusan benefits to its employees when their employment is
hubungan kerja atau pada saat karyawan terminated or when they retire. These benefits are
menyelesaikan masa kerjanya. Imbalan pasca-kerja primarily based on years of service and the
ini diberikan terutama berdasarkan masa kerja dan employees’ compensation at termination or
kompensasi karyawan pada saat pemutusan retirement. Provision of post-employment benefits
hubungan kerja atau selesainya masa kerja. for Bank employees who join on and after
Pemberian imbalan pasca-kerja kepada karyawan January 1, 2022 refers to the Job Creation Law
Bank yang bergabung saat dan setelah No. 6/2023 and the accompaniying Government
1 Januari 2022 mengacu pada Undang-Undang Regulation No.35/2021, while the provision of post-
Cipta Kerja No. 6/2023 dan Peraturan Pemerintah employment benefits for Bank employees who join
No. 35/2021, sedangkan pemberian imbalan pasca before January 1, 2022 refers to Labor Law
kerja kepada karyawan Bank yang bergabung No. 13/2013.
sebelum 1 Januari 2022 mengacu pada Undang-
Undang Ketenagakerjaan No. 13/2013.
93
Page 276
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. Liabilitas Imbalan Kerja (lanjutan) 23. Employment Benefits (continued)
Imbalan jangka panjang lainnya Other long-term benefits
Imbalan jangka panjang lainnya terdiri dari cuti Other long-term benefits consist of long service
panjang dan tunjangan masa kerja jangka panjang. leave and long service allowance. The long service
Program cuti panjang dikelola sendiri oleh Bank dan leave program is managed by the Bank itself and is
merupakan program imbalan kerja bagi karyawan an employee benefit program for employees to
untuk penggantian hak cuti panjang. reimburse long service leave rights.
Tabel berikut menyajikan liabilitas imbalan kerja The following table summarizes the obligation for
Bank yang tercatat di laporan posisi keuangan pada employment benefits of the Bank as recorded in the
tanggal 31 Desember 2024 dan 2023, dan statement of financial position as of December 31,
perubahan liabilitas imbalan kerja dan beban yang 2024 and 2023, and the movement in the obligation
diakui dalam laporan laba rugi dan penghasilan and expense recognized in the statement of profit or
komprehensif lain untuk tahun yang berakhir tanggal loss and other comprehensive income for the years
31 Desember 2024 dan 2023: ended December 31, 2024 and 2023:
2024
Imbalan Manfaat cuti Manfaat masa
pasca kerja/ panjang/ kerja panjang/
Post employment Long leave Long service
benefits benefit benefit Total
Present value of obligation for
Nilai kini liabilitas imbalan employment benefits,
awal tahun 59.415 7.772 - 67.187 beginning of the year
Diakui melalui laba atau rugi Recognized in profit or loss
Beban jasa kini 11.416 1.381 281 13.078 Current service cost
Beban atas kewajiban 3.722 462 - 4.184 Interest on obligation
Pengukuran kembali atas
imbalan jangka panjang Remeasurement of other
lainnya - 109 - 109 long-term benefit
15.138 1.952 281 17.371
Diakui melalui pendapatan Recognized in other
komprehensif lainnya comprehensive income
Keuntungan aktuarial
yang muncul dari Actuarial gain arising from
penyesuaian pengalaman (2.262) - - (2.262) experience adjusment
Pembayaran imbalan kerja Payment of benefits
selama tahun berjalan (4.987) (1.570) - (6.557) during the year
Present value of obligation
Nilai kini liabilitas imbalan for employement benefits,
kerja akhir tahun 67.304 8.154 281 75.739 end of the year
94
Page 277
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. Liabilitas Imbalan Kerja (lanjutan) 23. Employment Benefits (continued)
Imbalan jangka panjang lainnya (lanjutan) Other long-term benefits (continued)
Tabel berikut menyajikan liabilitas imbalan kerja The following table summarizes the obligation for
Bank yang tercatat di laporan posisi keuangan pada employment benefits of the Bank as recorded in the
tanggal 31 Desember 2024 dan 2023, dan statement of financial position as of December 31,
perubahan liabilitas imbalan kerja dan beban yang 2024 and 2023, and the movement in the obligation
diakui dalam laporan laba rugi dan penghasilan and expense recognized in the statement of profit or
komprehensif lain untuk tahun yang berakhir tanggal loss and other comprehensive income for the years
31 Desember 2024 dan 2023: (lanjutan) ended December 31, 2024 and 2023: (continued)
2023
Imbalan Manfaat cuti
pasca kerja/ panjang/
Post employment Long leave
benefit benefit Total
Present value of obligation for
Nilai kini liabilitas employment benefits,
awal tahun 61.628 6.438 68.066 beginning of the year
Diakui melalui laba atau rugi Recognized in profit or loss
Beban jasa kini 11.261 1.268 12.529 Current service cost
Beban atas kewajiban 3.663 409 4.072 Interest on obligation
Pengukuran kembali atas imbalan Remeasurement of other
jangka panjang lainnya - 1.236 1.236 long-term benefit
14.924 2.913 17.837
Diakui melalui pendapatan Recognized in other
komprehensif lainnya comprehensive income
Keuntungan aktuarial Actuarial gain
yang muncul dari: arising from:
Penyesuaian pengalaman (508) - (508) Experience adjustment
Pembayaran imbalan kerja Payments of benefits
selama tahun berjalan (16.629) (1.579) (18.208) during the year
Nilai kini liabilitas imbalan kerja Present value of obligation for
akhir tahun 59.415 7.772 67.187 employment benefits, end of the year
Mutasi atas nilai kini liabilitas imbalan kerja untuk The movements in the present value of obligation for
tahun yang berakhir pada tanggal employment benefit for the years ended
31 Desember 2024 dan 2023: December 31, 2024 and 2023, are as follows:
2024
Imbalan Manfaat cuti Manfaat masa
pasca kerja/ panjang/ kerja panjang/
Post employment Long leave Long service
benefits benefit benefit Total
Present value of obligation for
Nilai kini liabilitas imbalan employment benefits,
awal tahun 59.415 7.772 - 67.187 beginning of the year
Beban jasa kini 11.416 1.381 281 13.078 Current service cost
Beban jasa lalu - 109 - 109 Past service cost
Beban atas kewajiban 3.722 462 - 4.184 Interest on obligation
Pengukuran kembali atas Remeasurement of defined
program manfaat pasti (2.262) - - (2.262) benefit plan
Pembayaran kembali atas Payment of benefits
program manfaat pasti (4.987) (1.570) - (6.557) during the year
Present value of obligation
Nilai kini liabilitas imbalan for employement benefits,
kerja akhir tahun 67.304 8.154 281 75.739 end of the year
95
Page 278
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. Liabilitas Imbalan Kerja (lanjutan) 23. Employment Benefits (continued)
Mutasi atas nilai kini liabilitas imbalan kerja untuk The movements in the present value of obligation for
tahun yang berakhir pada tanggal employment benefit for the years ended
31 Desember 2024 dan 2023: (lanjutan) December 31, 2024 and 2023, are as follows:
(continued)
2023
Imbalan Manfaat cuti
pasca kerja/ panjang/
Post employment Long leave
benefit benefit Total
Present value of obligation for
Nilai kini liabilitas imbalan kerja, employment benefits,
awal tahun 61.628 6.438 68.066 beginning of the year
Beban jasa kini 11.261 1.268 12.529 Current service cost
Beban jasa lalu - 1.236 1.236 Past service cost
Beban atas kewajiban 3.663 409 4.072 Interest on obligation
Pengukuran kembali atas Remeasurement of defined
program manfaat pasti (508) - (508) benefit plan
Pembayaran imbalan kerja Payments of benefits
selama tahun berjalan (16.629) (1.579) (18.208) during the year
Present value of obligation for
Nilai kini liabilitas imbalan for employment benefits,
kerja akhir tahun 59.415 7.772 67.187 end of the year
Perhitungan liabilitas imbalan kerja dan imbalan The calculation of obligation for employment
jangka panjang lainnya pada tanggal 31 Desember benefits and other long term benefits as of
2024 dan 2023 masing-masing dilakukan oleh December 31, 2024 and 2023 was performed by
Santhi Devi & Ardianto Handoyo (dahulu Willis Santhi Devi & Ardianto Handoyo and (formerly Willis
Tower Watson) sebagai aktuaris independen Towers Watson) as the independent actuary based
berdasarkan laporannya masing-masing pada on its reports dated February 11, 2025 and January
tanggal 11 Februari 2025 dan 29 Januari 2024. 29, 2024, respectively. The obligation for
Liabilitas imbalan pasti tersebut dihitung dengan employment benefits are calculated using the
menggunakan metode “Projected Unit Credit” dan “Projected Unit Credit” method with the following
asumsi-asumsi signifikan sebagai berikut: assumptions:
2024 2023
Tingkat diskonto per tahun 7,00% 6,50% Discount rate per annum
Kenaikan gaji per tahun 6,00% 5,00% Salary increase per annum
Usia pensiun 55 tahun/years 55 tahun/years Pension age
Tabel TMI 2019/ Tabel TMI 2019/
Tingkat kematian TMI 2019 Table TMI 2019 Table Mortality rate
Jumlah penyesuaian yang timbul pada liabilitas The amounts of experience adjustments arising on
program untuk tahun yang berakhir pada tanggal the plan liabilities for the years ended
31 Desember 2024 dan posisi tiga tahun 31 December 2024 and previous three years are as
sebelumnya adalah sebagai berikut (tidak diaudit): follows (unaudited):
2024 2023 2022 2021
Present value of
Nilai kini liabilitas (67.304) (59.415) (61.628) (81.610) defined benefits obligation
Experience adjustment
Penyesuaian liabilitas 2.262 508 10.288 5.956 on liability
96
Page 279
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. Liabilitas Imbalan Kerja (lanjutan) 23. Employment Benefits (continued)
Sensitivitas dari liabilitas manfaat pasti terhadap The sensitivity of defined benefit obligation to
perubahan asumsi aktuaria adalah sebagai berikut changes in the weighted assumptions are as follows
(tidak diaudit): (unaudited):
Dampak tehadap liabilitas manfaat pasti/
Impact on defined benefit obligation
2024 2023
Nilai kini Nilai kini
liabilitas liabilitas
manfaat pasti/ manfaat pasti/
Perubahan asumsi/ Present value of Present value of
Change in assumption benefit obligation benefit obligation
Tingkat diskonto/ Kenaikan/Increase 1% (3.761) (3.329)
Discount rate Penurunan/Decrease 1% 3.734 3.653
Tingkat kenaikan gaji/ Kenaikan/Increase 1% 3.724 3.673
Salary increase rate Penurunan/Decrease 1% (4.079) (3.407)
Jatuh tempo dari liabilitas manfaat pasti yang tidak Expected maturity analysis of undiscounted defined
terdiskonto pada tanggal 31 Desember 2024 dan benefits obligation as of December 31, 2024 and
2023 (tidak diaudit): 2023 (unaudited):
2024 2023
1 tahun 5.919 5.623 1 year
>1-5 tahun 58.495 49.549 >1-5 years
>5-10 tahun 87.365 72.942 >5-10 years
24. Beban yang Masih Harus Dibayar dan Liabilitas 24. Accruals and Other Liabilities
Lain-lain
2024 2023
LiabilItas sewa 96.797 106.636 Lease liabilities
Beban operasional yang masih
harus dibayar 75.219 68.610 Accrued operational expense
Liabilitas bunga 24.578 22.797 Interests payable
Biaya bancassurance yang
belum diamortisasi 18.182 21.818 Unamortized bancassurance fee
Kesejahteraan karyawan 17.900 25.893 Employee welfare
Uang muka atas penjualan Down payment funds from
agunan yang diambil alih 3.800 3.806 sales of foreclosed assets
Setoran jaminan 258 265 Security deposits
Liabilitas lainnya* 2.649 4.545 Other liabilities*
Total 239.383 254.370 Total
*) Liabilitas lainnya terdiri dari suspense account dan uang *) Other liabilities consist of suspense account and electronic
elektronik. money.
97
Page 280
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Modal Saham dan Dana Setoran Modal 25. Share Capital and Advanced Capital
Komposisi pemegang saham Bank pada tanggal The composition of the Bank’s shareholders as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023, is as follows:
berikut:
2024
Persentase
kepemilikan/
Total saham/ Percentage
Number of of ownership
shares (%) Total
Qatar National Bank (Q.P.S.C.) 32.195.726.062 91,57 8.048.931 Qatar National Bank (Q.P.S.C.)
Masyarakat (masing-masing
di bawah 5%) 2.962.322.303 8,43 740.581 Public (each below 5%)
Total 35.158.048.365 100,00 8.789.512 Total
2023
Persentase
kepemilikan/
Total saham/ Percentage
Number of of ownership
shares (%) Total
Qatar National Bank (Q.P.S.C.) 33.621.884.939 95,63 8.405.471 Qatar National Bank (Q.P.S.C.)
Masyarakat (masing-masing
di bawah 5%) 1.536.163.426 4,37 384.041 Public (each below 5%)
Total 35.158.048.365 100,00 8.789.512 Total
Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Second Extraordinary Shareholder’s
Biasa Kedua pada tanggal 26 Juni 2009, General Meeting on June 26, 2009, effected by deed
sebagaimana dinyatakan dalam Akta No. 85 tanggal No. 85 dated June 26, 2009 of Fathiah Helmi, SH,
26 Juni 2009 yang dibuat dihadapan Fathiah Helmi, notary public in Jakarta, the Bank released the First
SH, notaris di Jakarta, Bank melakukan Penawaran Limited Public Offering (PUT I) by issuing the Rights
Umum Terbatas I (PUT I) dengan menerbitkan Hak Issue (HMETD) amounting to 125,304,750 shares
Memesan Efek Terlebih Dahulu (HMETD) sejumlah with par value of Rp250 (full amount) per share at
125.304.750 saham dengan nilai nominal sebesar an offering price of Rp320 (full amount) per share.
Rp250 (nilai penuh) per saham yang ditawarkan This share issuance through PUT I resulted in
dengan harga Rp320 (dalam Rupiah penuh) per additional paid-in capital of Rp8,771.
saham. Penerbitan saham melalui PUT I tersebut
menghasilkan agio saham sebesar Rp8.771.
Setelah PUT I, modal ditempatkan dan disetor Bank After the PUT I, the Bank’s issued and fully paid
meningkat menjadi 626.523.750 lembar saham atau capital increased to 626,523,750 shares or
senilai Rp156.631. Rp156,631.
Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Extraordinary Shareholder’s General
Biasa pada tanggal 27 Desember 2010 Meeting on December 27, 2010, as effected by deed
sebagaimana dinyatakan dalam akta No. 63 tanggal No. 63 dated December 27, 2010 of Fathiah Helmi,
27 Desember 2010 yang dibuat di hadapan Fathiah SH, notary public in Jakarta, the Bank released the
Helmi, SH, notaris di Jakarta, Bank melakukan Second Limited Public Offering (PUT II) by issuing
Penawaran Umum Terbatas II (PUT II) dengan the Rights Issue (HMETD) amounting to
menerbitkan Hak Memesan Efek Terlebih Dahulu 2,935,263,768 shares with par value and at the
(HMETD) sejumlah 2.935.263.768 saham dengan offering price of Rp250 (in full Rupiah) per share.
nilai nominal dan harga penawaran sebesar Rp250
(dalam Rupiah penuh) per saham.
Setelah PUT II, modal ditempatkan dan disetor Bank After the PUT II, the Bank’s issued and fully paid
meningkat menjadi 3.561.787.518 saham atau capital increased to 3,561,787,518 shares or
senilai Rp890.447. Rp890,447.
98
Page 281
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Modal Saham dan Dana Setoran Modal (lanjutan) 25. Share Capital and Advanced Capital (continued)
Berdasarkan Akta Akuisisi No. 26 tanggal Based on the Acquisition Deed No. 26 dated
26 Januari 2011 yang dibuat di hadapan Fathiah January 26, 2011, of Fathiah Helmi, SH, notary
Helmi, SH, notaris di Jakarta, Bank dan Qatar public in Jakarta, the Bank and Qatar National Bank
National Bank (Q.P.S.C.) telah menandatangani (Q.P.S.C.) have signed the Deed of Acquisition
Akta Akuisisi dimana Qatar National Bank where Qatar National Bank (Q.P.S.C.) as a standby
(Q.P.S.C.) sebagai pembeli siaga dalam rights issue buyer in the rights issue has acquired 2,478,728,032
telah memperoleh 2.478.728.032 saham biasa atas ordinary shares of New Shares with a nominal value
Saham Baru dengan nominal Rp250 (nilai penuh) of Rp250 (full amount) per share or Rp619,682.
per saham atau senilai Rp619.682.
Pada tanggal 27 Mei 2013, Bank memperoleh On May 27, 2013, the Bank obtained the Effective
Pernyataan Efektif dari Otoritas Jasa Keuangan Notification from the Otoritas Jasa Keuangan
(“OJK”) berdasarkan Surat Keputusan (“OJK”) through its Decree No. S-141/D.04/2013 in
No. S-141/D.04/2013 dalam rangka Penawaran relation to the Third Limited Public Offering (PUT III)
Umum Terbatas III (PUT III) dengan menerbitkan by conducting the Rights Issue (HMETD) amounting
Hak Memesan Efek Terlebih Dahulu (HMETD) to 2,596,543,000 shares with par value and at the
sejumlah 2.596.543.000 saham dengan nilai offering price of Rp250 (full amount) per share.
nominal dan harga penawaran sebesar Rp250 (nilai
penuh) per saham.
Setelah PUT III, modal ditempatkan dan disetor After the PUT III, the Bank’s issued and fully paid
Bank meningkat menjadi 6.158.330.518 lembar capital increased to 6,158,330,518 shares or
saham atau senilai Rp1.539.583. Rp1,539,583.
Pada tanggal 2 Juni 2014, Bank memperoleh On June 2, 2014, the Bank obtained the Effective
Pernyataan Efektif dari OJK berdasarkan Surat Notification from the OJK through its Decree
Keputusan No. S-253/D.04/2014 dalam rangka No.S-253/D.04/2014 in relation to the Fourth Limited
Penawaran Umum Terbatas IV (PUT IV) dengan Public Offering (PUT IV) by conducting the Rights
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) amounting to 2,598,815,479 shares
(HMETD) sejumlah 2.598.815.479 saham dengan with par value and at the offering price of Rp250 (full
nilai nominal dan harga penawaran sebesar Rp250 amount) per share.
(nilai penuh) per saham.
Setelah PUT IV, modal ditempatkan dan disetor After the PUT IV, the Bank’s issued and fully paid
Bank meningkat menjadi 8.757.145.997 lembar capital increased to 8,757,145,997 shares or
saham atau senilai Rp2.189.287. equivalent to Rp2,189,287.
Peningkatan modal dasar tersebut telah disetujui The increase in the authorized share capital has
oleh Menteri Hukum dan Hak Asasi Manusia been approved by the Minister of Laws and Human
Republik Indonesia dengan Surat Keputusan Rights of the Republic of Indonesia under his
No. AHU-0004611.AH.01.02 Tahun 2015 tanggal Decree No. AHU-0004611.AH.01.02 Year 2015
24 Maret 2015 serta telah diumumkan dalam Berita dated March 24, 2015 and was published into the
Negara Republik Indonesia No. 35 tanggal State Gazette of the Republic of Indonesia No. 35
30 April 2015, Tambahan No. 25140. dated April 30, 2015, Addition No. 25140.
Pada tanggal 14 Desember 2016, Bank On December 14, 2016, Bank obtained capital
memperoleh tambahan modal lainnya berupa dana injection in the form of advanced capital. The Capital
setoran modal yang dilakukan dengan cara injection is done through fund transfer by Qatar
penyetoran dana oleh Qatar National Bank National Bank (Q.P.S.C.) amounted to USD56
(Q.P.S.C.) sebesar USD56 juta atau setara dengan million or equivalent to Rp751,800.
Rp751.800.
Pada tanggal 16 Juni 2017, Bank memperoleh On June 16, 2017, Bank obtained capital injection in
tambahan modal lainnya berupa dana setoran the form of advanced capital. The capital injection is
modal yang dilakukan dengan cara penyetoran dana done through fund transfer by Qatar National Bank
oleh Qatar National Bank (Q.P.S.C.) sebesar (Q.P.S.C.) amounted to USD36 million or equivalent
USD36 juta atau setara dengan Rp478.000. to Rp478,000.
99
Page 282
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Modal Saham dan Dana Setoran Modal (lanjutan) 25. Share Capital and Advanced Capital (continued)
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Minutes of Annual
Umum Pemegang Saham Tahunan Bank No. 37 Shareholders’ General Meeting of Bank No. 37
tanggal 27 Februari 2015 yang dibuat di hadapan dated February 27, 2015 of Fathiah Helmi, SH,
Fathiah Helmi, SH, notaris di Jakarta, para notary public in Jakarta, the shareholders agreed to
pemegang saham menyetujui peningkatan modal increase the Bank’s authorized share capital from
dasar Bank dari Rp2.500.000 atau sebanyak Rp2,500,000 or 10,000,000,000 shares to
10.000.000.000 saham, menjadi Rp8.000.000 atau Rp8,000,000 or 32,000,000,000 shares.
sebanyak 32.000.000.000 saham.
Pada tanggal 20 Juni 2017, Bank memperoleh On June 20, 2017, the Bank Obtained the Effective
Pernyataan Efektif dari OJK berdasarkan Surat Notification from OJK through its Decree
Keputusan No. S-330/D.04/2017 dalam rangka No. S-330/D.04/2017 in relation to the the fifth
Penawaran Umum Terbatas V (PUT V) dengan Limited Public Offering (PUT V) by conducting the
menerbitkan Hak Memesan Efek Terlebih Dahulu Rights Issue (HMETD) amounting to 8,235,719,252
(HMETD) sejumlah 8.235.719.252 saham dengan shares with par value and at the offering price of
nilai nominal dan harga penawaran sebesar Rp250 Rp250 (full amount) per share.
(nilai penuh) per saham.
Setelah PUT V, modal ditempatkan dan disetor After the PUT V, the Bank’s issued and fully paid
Bank meningkat menjadi 16.992.865.249 lembar capital increased to 16,992,865,249 shares or
saham atau senilai Rp4.248.216. Rp4,248,216.
Pada tanggal 4 Desember 2017, Bank memperoleh On December 4, 2017, Bank obtained capital
tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The capital
modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD61
USD61 juta atau setara dengan Rp824.110. million or equivalent to Rp824,110.
Pada tanggal 22 Mei 2018, Bank memperoleh On May 22, 2018, the Bank obtained the Effective
Pernyataan Efektif dari OJK berdasarkan Surat Notification from OJK through its Decree
Keputusan No. S-53/D.04/2018 dalam rangka No. S-53/D.04/2018 in relation to the the fifth Limited
Penawaran Umum Terbatas VI (PUT VI) dengan Public Offering VI (PUT VI) by conducting the Rights
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) amounting to 3,786,010,377 ares
(HMETD) sejumlah 3.786.010.377 dengan nilai with par value and at the offering price of Rp250 (full
nominal dan harga penawaran sebesar Rp250 (nilai amount) per share.
penuh) per saham.
Setelah PUT VI, modal ditempatkan dan disetor After the PUT VI, the Bank’s issued and fully paid
Bank meningkat menjadi 20.436.685.984 lembar capital increased to 20,436,685,984 shares or
saham atau senilai Rp5.109.171. Rp5,109,171.
Pada tanggal 6 November 2018, Bank memperoleh On November 6, 2018, Bank obtained capital
tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The Capital
modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD45
USD45 juta atau setara dengan Rp656.101. million or equivalent to Rp656,101.
Pada tanggal 15 Oktober 2020, Bank memperoleh On October 15, 2020, Bank obtained capital
tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The Capital
modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD30
USD30 juta atau setara dengan Rp442.230. million or equivalent to Rp442,230.
Pada 22 Desember 2021, Bank memperoleh On December 22, 2021, Bank obtained capital
tambahan modal berupa dana setoran modal yang injection in the form of advanced capital. The Capital
dilakukan dengan cara penyetoran dana oleh Qatar injection is done through fund transfer by Qatar
National Bank (Q.P.S.C.) sebesar Rp1.500.000. National Bank (Q.P.S.C.) amounted to
Rp1,500,000.
100
Page 283
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Modal Saham dan Dana Setoran Modal (lanjutan) 25. Share Capital and Advanced Capital (continued)
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Minutes of Annual
Umum Pemegang Saham Tahunan No. 33 tanggal Shareholders’ General Meeting of Bank No. 33
21 Juli 2022 yang dibuat dihadapan Fathiah Helmi, dated July 21, 2022 of Fathiah Helmi, SH, notary
SH, notaris di Jakarta, para pemegang saham public in Jakarta, the shareholders agreed to
menyetujui peningkatan modal dasar Bank dari increase the Bank’s authorized share capital from
Rp8.000.000 atau sebanyak 32.000.000.000 Rp8,000,000 or 32,000,000,000 shares to
saham, menjadi Rp10.000.000 atau sebanyak Rp10,000,000 or 40,000,000,000 shares.
40.000.000.000 saham.
Peningkatan modal dasar tersebut telah disetujui The increase in the authorized share capital has
oleh Menteri Hukum dan Hak Asasi Manusia been approved by the Minister of Laws and Human
Republik Indonesia dengan surat keputusan Rights of the Republic of Indonesia under his
No. AHU-0055864.AH.01.02 Tahun 2022, tanggal Decree No. AHU-0055864.AH.01.02 Year 2022
8 Agustus 2022. dated August 8, 2022.
Pada 16 November 2022, Bank memperoleh On November 16, 2022, Bank obtained capital
tambahan modal berupa dana setoran modal yang injection in the form of advanced capital. The Capital
dilakukan dengan cara penyetoran dana oleh Qatar injection is done through fund transfer by Qatar
National Bank (Q.P.S.C.) sebesar USD64.8 juta National Bank (Q.P.S.C.) amounted to USD64,8
atau setara dengan Rp1.000.000. million or equivalent to Rp1,000,000.
Pada tanggal 28 April 2023, Bank memperoleh On April 28, 2023, the Bank obtained the effective
Pernyataan Efektif dari OJK berdasarkan Surat notification from OJK through its Decree No. S-
Keputusan No. S-109/D.04/2023 dalam rangka 109/D.04/2023 in relation to the Limited Public
Penawaran Umum Terbatas VII (PUT VII) dengan Offering VII (PUT VII) by conducting the Rights
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) of 14,721,362,381 shares with par
(HMETD) sejumlah 14.721.362.381 saham dengan value and the offering price of Rp250 (in full Rupiah)
nilai nominal dan harga penawaran sebesar Rp250 per share.
(dalam Rupiah penuh) per saham.
Setelah PUT VII, modal ditempatkan dan disetor After Right Issue VII, the issued and paid-in capital
Bank meningkat menjadi 35.158.048.365 lembar of the Bank increased to 35,158,048,365 shares or
saham atau senilai Rp8.789.512. equal to Rp8,789,512.
26. Tambahan Modal Disetor 26. Additional Paid-In Capital
Tambahan modal disetor pada tanggal 31 The additional paid-in capital as of
Desember 2024 dan 2023 berasal dari: December 31, 2024 and 2023 were derived from:
2024 2023
Agio saham 8.771 8.771 Additional paid-in capital
Beban emisi saham (42.359) (42.359) Shares issuance costs
Total - neto (33.588) (33.588) Total - net
Beban emisi saham karena penerbitan saham Share issuance costs is due to shares issuance
melalui Penawaran Umum Perdana, PUT I, PUT II, through Initial Public Offering, PUT I, PUT II, PUT III,
PUT III, PUT IV, PUT V, PUT VI dan PUT VII PUT IV, PUT V, PUT VI and PUT VII amounting to
masing-masing sebesar Rp1.635, Rp1.032, Rp1,635, Rp1,032, Rp25,562, Rp2,525, Rp2,587,
Rp25.562, Rp2.525, Rp2.587, Rp3.036, Rp2.544 Rp3,036, Rp2,544 and Rp3,438, respectively.
dan Rp3.438.
101
Page 284
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. Cadangan Umum dan Wajib 27. General and Legal Reserve
Cadangan umum dan wajib dibentuk sesuai dengan The general and legal reserve was provided in
Undang-Undang Republik Indonesia No. 1/1995 relation with the Law of the Republic of Indonesia
sebagaimana telah diubah dengan Undang-Undang No. 1/1995 which has been replaced with the Law
No. 40/2007 tentang Perseroan Terbatas (UUPT) No. 40/2007 regarding the Limited Liability
yang berlaku efektif sejak tanggal 16 Agustus 2007 Companies (UUPT) effective on August 16, 2007
yang mewajibkan perusahaan-perusahaan untuk which requires companies to set up a general
membentuk cadangan dengan jumlah paling sedikit reserve amounting to at least 20% of the issued and
20% dari jumlah modal yang ditempatkan dan paid up share capital. There is no timeline over
disetor. Tidak ada batas waktu pembentukan which this amount should be provided.
cadangan ini.
Berdasarkan Akta Berita Acara Rapat Umum Based on the Annual General Meeting as stated in
Pemegang Saham Tahunan No. 25 tanggal Deed No. 25 dated May 30, 2024 of Notary Fathiah
30 Mei 2024 dibuat dihadapan Fathiah Helmi, SH, Helmi, SH in Jakarta, approved profit for the year
notaris di Jakarta, disetujui penetapan laba bersih 2023 and approved the utilaztion of profit amounting
tahun 2023 dan disetujui penggunaan laba bersih Rp1,000 set aside as a general reserve to comply
sebesar Rp1.000 disisihkan sebagai cadangan with article 70 paragraph 1 of the UUPT.
untuk memenuhi pasal 70 ayat 1 UUPT.
Berdasarkan Akta Berita Acara Rapat Umum Based on the Annual General Meeting as stated in
Pemegang Saham Tahunan No. 54 tanggal Deed No. 54 dated May 30, 2023 of Notary Fathiah
30 Mei 2023 dibuat dihadapan Fathiah Helmi, SH, Helmi, SH in Jakarta, approved loss for the year
notaris di Jakarta, disetujui penetapan rugi bersih 2022.
tahun 2022.
Berdasarkan Akta Berita Acara Rapat Umum Based on the Annual General Meeting as stated in
Pemegang Saham Tahunan No. 32 tanggal Deed No. 32 dated July 21, 2022 of Notary Fathiah
21 Juli 2022 dibuat dihadapan Fathiah Helmi, SH, Helmi, SH in Jakarta, approved loss for the year
notaris di Jakarta, disetujui penetapan rugi bersih 2021.
tahun 2021.
28. Pendapatan Bunga - Neto 28. Interest Income - Net
2024 2023
Pendapatan bunga Interest income
Kredit yang diberikan 488.866 595.517 Loans
Efek-efek 141.574 29.817 Securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 54.206 65.585 and other banks
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 49.793 253.598 under agreements to resell
Lainnya 124 184 Others
734.563 944.701
Beban bunga Interest expense
Simpanan dari nasabah Deposits from customers
Deposito berjangka dan Time deposits and
deposito on call (244.934) (364.957) on call deposits
Giro (9.787) (6.023) Demand deposits
Tabungan (7.175) (8.833) Saving deposits
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (9.710) (2.514) repurchased agreements
Simpanan dari bank lain (3.002) (345) Deposits from other banks
Setoran jaminan (2.235) (6.333) Margin deposits
Pinjaman yang diterima - (24.126) Borrowing
Lainnya (6.801) (7.695) Others
(283.644) (420.826)
Pendapatan bunga - neto 450.919 523.875 Interest income - net
102
Page 285
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. Pendapatan Provisi dan Komisi - Neto 29. Fees and Commission Income - Net
2024 2023
Pendapatan provisi dan komisi Fees and commission income
Jasa 23.668 32.076 Services
Jasa Administrasi 12.674 35.729 Administration fees
Lain-lain 136 221 Others
36.478 68.026
Beban provisi dan komisi Fees and commission expenses
Visa (3.239) (2.838) Visa
Transaksi antar bank (1.558) (1.504) Interbank transactions
Lain-lain (119) (678) Others
Pendapatan provisi dan komisi - neto 31.562 63.006 Fees and commission income - net
30. Pemulihan/(Penyisihan) Kerugian Penurunan 30. Reversal/(Provision) for Impairment Losses on
Nilai Aset Keuangan Financial Assets
Rincian pemulihan/(penyisihan) kerugian Details of the reversal/(provision) for impairment
penurunan nilai aset keuangan adalah sebagai losses on financial assets are as follows:
berikut:
2024 2023
Pemulihan/(Penyisihan) kerugian penurunan Reversal/(Provision) for impairment losses
nilai aset keuangan on financial assets
Kredit yang diberikan (Catatan 11) 19.013 (136.875) Loans (Note 11)
Giro pada bank lain (Catatan 7) 8 18 Current accounts with other banks (Note 7)
Tagihan akseptasi - 200 Acceptance receivables
Efek-efek (Catatan 12) - 189 Securities (Note 12)
Total pemulihan/(penyisihan) kerugian Total reversal/(provision) for impairment
penurunan nilai aset keuangan 19.021 (136.468) losses on financial assets
31. Beban Karyawan 31. Personnel Expenses
2024 2023
Gaji pokok 132.984 133.345 Basic salaries
THR/bonus 48.431 64.115 THR/bonus
Tunjangan cuti, kehadiran dan Leave, attendance and
transportasi 18.188 17.434 transportation allowance
Imbalan kerja (Catatan 23) 17.371 17.837 Employment benefits (Note 23)
Outsourcing 12.928 16.304 Outsourcing
Pengobatan 11.323 9.477 Medical
Pendidikan dan pelatihan 6.975 8.552 Education and training
Asuransi 6.933 6.894 Insurance
Tunjangan jabatan 5.144 2.890 Functional allowance
Pesangon 4.763 2.348 Severance
Lain-lain 329 10.620 Others
Total 265.369 289.816 Total
103
Page 286
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. Beban Umum dan Administrasi 32. General and Administrative Expenses
2024 2023
Pemeliharaan dan perbaikan 80.284 78.729 Repair and maintenance
Penyusutan aset tetap dan
aset hak guna (Catatan 14) 57.659 64.523 Depreciation of fixed assets (Note 14)
Jasa profesional 15.033 24.265 Professional fees
Amortisasi aset takberwujud (Catatan 15) 11.641 11.674 Amortization of intangible assets (Note 15)
Telepon, telex dan data komunikasi 9.696 11.937 Telephone, telex and data communication
Premi penjaminan simpanan (Catatan 38) 9.691 19.977 Deposits guarantee premium (Note 38)
Sewa 4.234 5.304 Rental
Asuransi 3.498 2.888 Insurance
Air, gas dan listrik 1.831 1.676 Water, gas and electricity
Transportasi 1.695 2.431 Transportation
Pajak dan retribusi 844 913 Tax and retribution
Iklan dan promosi 749 1.471 Advertising and promotion
Lain-lain 3.977 3.923 Others
Total 200.832 229.711 Total
33. Laba Per Saham - Dasar 33. Earnings Per Share - Basic
Laba per saham - dasar dihitung dengan membagi Earning per share - basic is computed by dividing
laba tahun berjalan dengan rata-rata tertimbang income for the year by the weighted average
jumlah saham yang beredar pada tahun yang number of outstanding shares during the year.
bersangkutan.
2024 2023
Laba tahun berjalan 55.638 69.249 Profit for the year
Rata-rata tertimbang jumlah saham yang Weighted average number of outstanding
beredar untuk perhitungan laba per saham 35.158.048.365 29.455.542.608 shares for basic profit per share
Laba per saham - dasar (nilai penuh) 1,58 2,50 Profit per share - basic (full amount)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
keuangan financial liabilities
Di bawah ini disajikan perbandingan antara nilai Below is the comparison of the carrying
tercatat, seperti dilaporkan dalam laporan posisi amounts, as reported in the statement of
keuangan, dan nilai wajar semua aset financial position, and the fair value of all
keuangan dan liabilitas keuangan. financial assets and liabilities.
Pada tabel di bawah ini, instrumen keuangan In the below table, financial instruments have
telah dikelompokkan berdasarkan klasifikasi been allocated based on their classification.
masing-masing. Kebijakan akuntansi yang The material accounting policies in Note 2f
material di Catatan 2f menjelaskan bagaimana describe how the categories of the financial
kategori aset keuangan dan liabilitas keuangan assets and financial liabilities are measured
tersebut diukur dan bagaimana pendapatan and how income and expenses, including fair
dan beban, termasuk laba dan rugi atas nilai value gains and losses (changes in fair value of
wajar (perubahan nilai wajar instrumen financial instruments), are recognized.
keuangan), diakui.
104
Page 287
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
keuangan (lanjutan) financial liabilities (continued)
Aset keuangan telah dikelompokkan ke dalam Financial assets classes have been allocated
aset keuangan yang diukur pada nilai wajar into assets at fair value through profit or loss,
melalui laba atau rugi, diukur pada nilai wajar fair value through other comprehensive income
melalui pendapatan komprehensif lainnya dan loans and amortized cost. Similarly, financial
biaya perolehan diamortisasi. Sama halnya liability has been allocated into financial
dengan aset keuangan, liabilitas keuangan liabilities at fair value through profit or loss and
telah dikelompokkan ke dalam liabilitas other amortized cost.
keuangan yang diukur pada nilai wajar melalui
laba atau rugi dan yang dicatat pada biaya
perolehan diamortisasi lainnya.
Nilai wajar yang diungkapkan di bawah ini The fair values are based on relevant
adalah berdasarkan informasi relevan yang information available as at the date of
tersedia pada tanggal laporan posisi keuangan statement of financial position and have not
dan tidak diperbaharui untuk mencerminkan been updated to reflect changes in market
perubahan dalam kondisi pasar yang terjadi condition after the date of statement of financial
setelah tanggal laporan posisi keuangan. position.
Tabel di bawah menyajikan nilai tercatat dan The table below sets out the carrying amount
nilai wajar aset dan liabilitas keuangan Bank and fair values of the Bank’s financial assets
pada tanggal 31 Desember 2024 dan 2023. and liabilities as of December 31, 2024 and
2023.
2024
Nilai wajar
melalui
penghasilan
Nilai wajar komprehensif
melalui laba lain/ Jumlah
Biaya perolehan rugi/ Fair value nilai tercatat/
diamortisasi/ Fair value through other Total
Amortized through profit comprehensive carrying Nilai wajar/
cost or loss income amount Fair Value
Aset keuangan Financial assets
Kas 36.917 - - 36.917 36.917 Cash
Giro pada Bank Current accounts with
Indonesia 410.213 - - 410.213 410.213 Bank Indonesia
Current accounts with
Giro pada bank lain - neto 38.811 - - 38.811 38.811 other banks - net
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 1.336.301 - - 1.336.301 1.336.301 other banks
Tagihan derivatif - 3.269 - 3.269 3.269 Derivative receivables
Kredit yang diberikan - neto 7.965.727 - - 7.965.727 7.965.727 Loans - net
Efek-efek 160.686 - 1.999.339 2.160.025 2.159.999 Securities
Aset lain-lain *) 100.817 - - 100.817 100.817 Other assets *)
10.049.472 3.269 1.999.339 12.052.080 12.052.054
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivable.
105
Page 288
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
keuangan (lanjutan) financial liabilities (continued)
Tabel di bawah menyajikan nilai tercatat dan The table below sets out the carrying amount
nilai wajar aset dan liabilitas keuangan Bank and fair values of the Bank’s financial assets
pada tanggal 31 Desember 2024 dan 2023. and liabilities as of December 31, 2024 and
(lanjutan) 2023. (continued)
2024
Nilai wajar
melalui
penghasilan
Nilai wajar komprehensif
melalui laba lain/ Jumlah
Biaya perolehan rugi/ Fair value nilai tercatat/
diamortisasi/ Fair value through other Total
Amortized through profit comprehensive carrying Nilai wajar/
cost or loss income amount Fair Value
Liabilitas keuangan Financial liabilities
Liabilitas segera 21.022 - - 21.022 21.022 Liabilities payable on demand
Simpanan dari nasabah 7.341.878 - - 7.341.878 7.341.878 Deposits from customers
Simpanan dari bank lain 322.491 - - 322.491 322.491 Deposits from other banks
Liabilitas derivatif - 7.775 - 7.775 7.775 Derivative payables
Efek-efek yang dijual Securities sold
dengan janji dibeli under agreements
kembali 95.873 - - 95.873 95.873 to repurchase
Beban masih harus dibayar Accruals and other
dan liabilitas lain-lain 221.201 - - 221.201 221.201 liabilities
8.002.465 7.775 - 8.010.240 8.010.240
2023
Nilai wajar
melalui
penghasilan
Nilai wajar komprehensif
melalui laba lain/ Jumlah
Biaya perolehan rugi/ Fair value nilai tercatat/
diamortisasi/ Fair value through other Total
Amortized through profit comprehensive carrying Nilai wajar/
cost or loss income amount Fair Value
Aset keuangan Financial assets
Kas 24.445 - - 24.445 24.445 Cash
Giro pada Bank Current accounts with
Indonesia 543.920 - - 543.920 543.920 Bank Indonesia
Current accounts with
Giro pada bank lain - neto 184.089 - 184.089 184.089 other banks - net
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 1.092.008 - - 1.092.008 1.092.008 other banks
Tagihan derivatif - 11 - 11 11 Derivative receivables
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali 2.977.202 - - 2.977.202 3.163.580 to resell
Kredit yang diberikan - neto 5.449.285 - - 5.449.285 5.449.285 Loans - net
Efek-efek 250.030 - 139.922 389.952 390.687 Securities
Aset lain-lain *) 247.977 - - 247.977 247.977 Other assets *)
10.768.956 11 139.922 10.908.889 11.096.002
Liabilitas keuangan Financial liabilities
Liabilitas segera 12.555 - - 12.555 12.555 Liabilities payable on demand
Simpanan dari nasabah 6.339.203 - - 6.339.203 6.339.203 Deposits from customers
Simpanan dari bank lain 1.832 - - 1.832 1.832 Deposits from other banks
Liabilitas derivatif - 1.838 - 1.838 1.838 Derivative payables
Efek-efek yang dijual Securities sold
dengan janji dibeli under agreements
kembali 385.051 - - 385.051 385.051 to repurchase
Beban masih harus dibayar Accruals and other
dan liabilitas lain-lain 232.552 - - 232.552 232.552 liabilities
6.971.193 1.838 - 6.973.031 6.973.031
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivable.
106
Page 289
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan b. Fair values of financial instruments
Nilai wajar aset keuangan dan liabilitas The fair values of financial assets and financial
keuangan yang diperdagangkan di pasar aktif liabilities that are traded in active markets are
didasarkan pada kuotasian harga pasar atau based on quoted market prices or dealer price
harga dealer. Untuk semua instrumen quotations. For all other financial instruments,
keuangan lainnya, Bank menentukan nilai wajar the Bank determines fair values using other
dengan menggunakan teknik penilaian lainnya. valuation techniques.
Untuk instrumen keuangan yang jarang For financial instruments that trade infrequently
diperdagangkan dan sedikit memiliki and have little price transparency, fair values is
transparansi harga, nilai wajar menjadi kurang less objective, and requires varying degrees of
objektif, dan membutuhkan berbagai tingkat judgement depending on liquidity,
pertimbangan tergantung pada likuiditas, concentration, uncertainty of market factors,
konsentrasi, ketidakpastian faktor pasar, pricing assumptions and other risks affecting
asumsi harga dan risiko lainnya yang the specific instrument.
mempengaruhi instrumen tertentu.
Model Penilaian Valuation Models
Bank mengukur nilai wajar dengan The Bank measures fair values using the
menggunakan hirarki dari metode berikut: following hierarchy of methods:
• Tingkat 1: input yang berasal dari harga • Level 1: inputs that are quoted prices
kuotasian (tanpa penyesuaian) di pasar (unadjusted) in active markets for identical
aktif untuk instrumen yang identik yang instruments that the Bank can access at
dapat diakses Bank pada tanggal the measurement date.
pengukuran.
• Tingkat 2: input selain harga kuotasian • Level 2: inputs other than quoted prices
yang termasuk dalam level 1 yang dapat included within level 1 that are observable
diobservasi, baik secara langsung atau either directly or indirectly. This category
tidak langsung. Dalam kategori ini includes instruments valued using: quoted
termasuk instrumen yang dinilai dengan market prices in active markets for similar
menggunakan: harga kuotasian untuk instruments; quoted prices for identical or
instrumen yang serupa di pasar aktif; harga similar instruments in markets that are not
kuotasian untuk instrumen yang identik active; or other valuation techniques in
atau yang serupa di pasar yang tidak aktif; which all significant inputs are directly or
atau teknik penilaian lainnya dimana indirectly observable from market data.
seluruh input signifikan dapat diobservasi
secara langsung maupun tidak langsung
dari data pasar.
• Tingkat 3: input yang tidak dapat • Level 3: inputs that are unobservable. This
diobservasi. Dalam kategori ini termasuk category includes all instruments for which
semua instrumen dimana teknik penilaian the valuation technique includes inputs not
menggunakan input yang tidak dapat based on observable data and the
diobservasi dan input yang tidak dapat unobservable inputs have a significant
diobservasi ini memberikan dampak effect on the instrument’s valuation. This
signifikan terhadap penilaian instrumen. category includes instruments that are
Termasuk dalam kategori ini adalah valued based on quoted prices for similar
instrumen yang dinilai berdasarkan harga instruments for which significant
kuotasian untuk instrumen serupa yang unobservable adjustments or assumptions
memerlukan penyesuaian atau asumsi are required to reflect differences between
signifikan yang tidak dapat diobservasi the instruments.
untuk mencerminkan perbedaan diantara
instrumen tersebut.
107
Page 290
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Model Penilaian (lanjutan) Valuation Models (continued)
Teknik penilaian mencakup model nilai kini Valuation techniques include net present value
bersih dan arus kas yang didiskontokan, and discounted cash flow models, comparison
perbandingan dengan instrumen sejenis yang with similar instruments for which market
harga pasarnya tersedia, serta dapat observable prices exist and other valuation
diobservasi, serta model penilaian lainnya. models. Assumptions and inputs used in
Asumsi dan input yang digunakan dalam teknik valuation techniques include risk-free and
penilaian meliputi suku bunga bebas risiko (risk- benchmark interest rates and credit spreads
free) dan suku bunga acuan serta credit used in estimating discount rates, bond prices
spreads yang digunakan untuk mengestimasi and foreign currency exchange rates.
tingkat diskonto, harga obligasi dan nilai tukar
mata uang asing.
Tujuan dari teknik penilaian adalah untuk The objective of valuation techniques is to
pengukuran nilai wajar yang mencerminkan arrive at a fair value measurement that reflects
harga yang akan diterima untuk menjual aset the price that would be received to sell the asset
atau harga yang akan dibayar untuk or paid to transfer the liability in an orderly
mengalihkan suatu liabilitas dalam transaksi transaction between market participants at the
teratur (orderly transactions) antara pelaku measurement date.
pasar (market participants) pada tanggal
pengukuran.
Bank menggunakan model penilaian yang The Bank uses widely recognised valuation
diakui secara luas untuk menentukan nilai wajar models for determining the fair values of
atas instrumen keuangan yang umum dan yang common and more simple financial
lebih sederhana, seperti swap nilai tukar yang instruments, such as currency swaps that use
hanya menggunakan data pasar yang dapat only observable market data and require little
diobservasi dan membutuhkan sedikit management judgement and estimation.
pertimbangan dan estimasi manajemen. Harga Observable prices or model inputs are usually
yang dapat diobservasi atau input model available in the market for listed debt securities
biasanya tersedia di pasar untuk efek-efek and simple over-the-counter (OTC) derivatives
utang yang tercatat di bursa dan derivatif over- such as currency swaps. Availability of
the-counter (OTC) seperti swap nilai tukar. observable market prices and model inputs
Ketersediaan harga pasar yang dapat reduces the needs for management judgement
diobservasi dan input model mengurangi and estimation and also reduces the
kebutuhan pertimbangan dan estimasi uncertainty associated with determining fair
manajemen dan juga mengurangi values. The availability of observable market
ketidakpastian terkait penentuan nilai wajar. prices and inputs varies depending on the
Ketersediaan harga pasar yang dapat products and markets and is prone to changes
diobservasi dan input bervariasi bergantung based on specific events and general
pada produk dan pasar dan cenderung berubah conditions in the financial markets.
berdasarkan kejadian tertentu dan kondisi
umum di pasar keuangan.
Pertimbangan dan estimasi manajemen Management consideration and estimation are
biasanya memerlukan pemilihan model yang usually required for selection of the appropriate
sesuai untuk digunakan, penentuan arus kas valuation model to be used, determination of
masa depan yang diharapkan pada instrumen expected future cash flows on the financial
keuangan yang dinilai, penentuan probabilitas instrument being valued, determination of the
kegagalan pihak lawan dan pembayaran probability of counterparty default and
dimuka dan pemilihan tingkat diskonto yang prepayments and selection of appropriate
tepat. discount rates.
108
Page 291
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Instrumen keuangan yang diukur pada nilai Financial instruments measured at fair
wajar values
Tabel di bawah ini menunjukkan instrumen The table below show the financial instruments
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the
dikelompokkan berdasarkan hirarki nilai wajar. fair value hierarchy.
2024
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Tagihan derivatif 3.269 - 3.269 - Derivative receivables
Efek-efek - nilai wajar Securities - fair value
melalui penghasilan through other
komprehensif lain 1.999.339 1.999.339 - - comprehensive income
2.002.608 1.999.339 3.269 -
Liabilitas keuangan Financial liabilities
Liabilitas derivatif 7.775 - 7.775 - Derivative payables
7.775 - 7.775 -
2023
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Tagihan derivatif 11 - 11 - Derivative receivables
Efek-efek - nilai wajar Securities - fair value
melalui penghasilan through other
komprehensif lain 139.922 139.922 - - comprehensive income
139.933 139.922 11 -
Liabilitas keuangan Financial liabilities
Liabilitas derivatif 1.838 - 1.838 - Derivative payables
1.838 - 1.838 -
Nilai wajar atas instrumen derivatif yang dinilai The fair values of derivatives instrument valued
menggunakan teknik penilaian dengan by valuation techniques using components
menggunakan komponen yang dapat diamati di which can be observed in the market, primarily
pasar terutama adalah swap mata uang dan currency swaps and currency exchange
kontrak pertukaran mata uang. Teknik penilaian contracts. Most widely used valuation
yang paling banyak digunakan meliputi model techniques include forward and swap valuation
penilaian forward dan swap yang models which use the present value calculation.
menggunakan perhitungan nilai kini.
109
Page 292
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Instrumen keuangan yang diukur pada nilai Financial instruments measured at fair
wajar (lanjutan) values (continued)
Model tersebut menggabungkan berbagai The models incorporate various components
komponen yang meliputi kualitas kredit dari which include the credit quality of the
counterparty, nilai spot dan kontrak berjangka counterparty, spot value and future contracts
serta kurva tingkat suku bunga. and interest rate curve.
Di tahun 2024, nilai wajar dari efek-efek In 2024, fair value of available for sale securities
tersedia untuk dijual diestimasi dengan are estimated using quoted prices for identical
menggunakan harga kuotasian untuk instrumen or similar instruments in markets that are not
yang identik atau yang serupa di pasar yang active.
tidak aktif.
Instrumen keuangan yang tidak diukur pada Financial instruments not measured at fair
nilai wajar values
Tabel di bawah ini menunjukkan instrumen The table below show the financial instruments
keuangan yang tidak diukur pada nilai wajar not measured at fair value grouped according
yang dikelompokkan berdasarkan hirarki nilai to the fair value hierarchy.
wajar.
2024
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Kredit yang diberikan 7.965.727 - - 7.965.727 Loans
Efek-efek - Biaya Securities -
perolehan diamortisasi 160.686 160.660 - - Amortized cost
8.126.413 160.660 - 7.965.727
Liabilitas keuangan Financial liabilities
Simpanan dari nasabah 7.341.878 - 7.341.878 - Deposits from customers
Simpanan dari bank lain 322.491 - 322.491 - Deposits from other banks
Efek-efek yang dijual Securities sold
dengan janji dibeli under repurchased
kembali 95.873 95.873 - - agreements
7.760.242 95.873 7.664.369 -
2023
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Kredit yang diberikan 5.449.285 - - 5.449.285 Loans
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali 2.977.202 3.163.580 - - to resell
Efek-efek - Biaya Securities -
perolehan diamortisasi 250.030 250.765 - - Amortized cost
8.676.517 3.414.345 - 5.449.285
110
Page 293
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Instrumen keuangan yang tidak diukur pada Financial instruments not measured at fair
nilai wajar (lanjutan) values (continued)
2023
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Liabilitas keuangan Financial liabilities
Simpanan dari nasabah 6.339.203 - 6.339.203 - Deposits from customers
Simpanan dari bank lain 1.832 - 1.832 - Deposits from other banks
Efek-efek yang dijual Securities sold
dengan janji dibeli under repurchased
kembali 385.051 385.051 - - agreements
6.341.035 385.051 6.341.035 -
Sebagian besar dari instrumen keuangan yang Majority of the financial instruments not
tidak diukur pada nilai wajar, diukur pada biaya measured at fair value are measured at
perolehan diamortisasi. Rincian di bawah ini amortized cost. The following lists those
menyajikan daftar instrumen keuangan yang financial instruments for which their carrying
nilai tercatatnya mendekati nilai wajarnya, amount are reasonable approximation of fair
contohnya, instrumen keuangan jangka pendek value because, for example, they are short term
atau yang ditinjau ulang menggunakan harga in nature or re-price to current market rates
pasar secara berkala. frequently.
Aset Keuangan: Financial Assets:
- Kas - Cash
- Giro pada Bank Indonesia - Current accounts with Bank Indonesia
- Giro pada bank lain - Current accounts with other banks
- Penempatan pada Bank Indonesia dan - Placements with Bank Indonesia and other
bank lain banks
- Aset lain-lain - Other assets
Liabilitas Keuangan: Financial Liabilities:
- Liabilitas segera - Liabilities payable on demand
- Efek-efek yang dijual dengan janji dibeli - Securities sell under agreements to
kembali purchased
- Beban masih harus dibayar dan liabilitas - Accruals and other liabilities
lain-lain
Nilai wajar dari kredit yang diberikan dengan The carrying amounts of variable loans and
suku bunga mengambang dan nilai tercatat short-term fixed rate loans are the reasonable
atas kredit jangka pendek dengan suku bunga approximation of their fair values. The carrying
tetap adalah perkiraan yang layak atas nilai amount of long term fixed rate loans shows the
wajar. Nilai wajar dari kredit jangka panjang discounted estimated future cash flows. The
yang diberikan dengan suku bunga tetap cash flows estimation is discounted at the
menunjukkan nilai diskon dari perkiraan arus market interest rate to determine fair value.
kas masa depan yang diharapkan akan diterima
oleh Bank. Perkiraan arus kas ini didiskontokan
dengan menggunakan suku bunga pasar untuk
menentukan nilai wajar.
111
Page 294
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Aset Keuangan dan Liabilitas Keuangan 34. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Nilai wajar efek-efek yang diklasifikasikan The carrying amount securities that classified
sebagai pinjaman yang diberikan dan piutang as loans and receivables and held-to-maturity
dan dimiliki hingga jatuh tempo yang diberikan shows the discounted estimated future cash
dengan suku bunga tetap menunjukkan nilai flows. The cash flows estimation is discounted
diskon dari perkiraan arus kas masa depan at the market interest rate to determine fair
yang diharapkan akan diterima oleh Bank. value.
Perkiraan arus kas ini didiskontokan dengan
menggunakan suku bunga pasar untuk
menentukan nilai wajar.
Nilai wajar simpanan dari nasabah dan The fair value of deposits from customers and
simpanan dari bank lain sama dengan nilai deposits from other banks are same with the
tercatatnya karena sifatnya dapat ditarik carrying amount because they are payable on
sewaktu-waktu. demand in nature.
Perhitungan nilai wajar dilakukan hanya untuk The fair values calculated are for disclosure
kepentingan pengungkapan dan tidak purposes only and do not have any impact on
berdampak pada pelaporan posisi atau kinerja the Bank’s reported financial performance or
keuangan Bank. Nilai wajar yang dihitung oleh position. The fair values calculated by the Bank
Bank mungkin berbeda dengan jumlah aktual may be different from the actual amount that will
yang akan diterima/dibayar pada saat be received/paid on the settlement or maturity
penyelesaian atau jatuh tempo instrumen of the financial instrument. As certain
keuangan. Mengingat kategori tertentu categories of financial instruments are not
instrumen keuangan yang tidak traded, there is management consideration
diperdagangkan, maka terdapat pertimbangan involved in calculating the fair values.
manajemen dalam perhitungan nilai wajar.
35. Sifat Hubungan dan Transaksi dengan Pihak 35. Nature of Relationship and Transactions With
Berelasi Related Parties
Rincian sifat hubungan dan jenis transaksi yang The details of the relationship and type of significant
signifikan dengan pihak berelasi pada tanggal transactions with related parties as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023, are as follows:
berikut:
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Dewan Komisaris,
Direksi dan karyawan
kunci/Board of Giro, tabungan, deposito berjangka, pinjaman karyawan,
Commissioners, pendapatan bunga dan beban bunga/Demand deposits,
Directors and Bank’s key Manajemen Bank/ saving deposits, time deposits, employee loan, interest
personnel The Bank’s Management income and interest expenses
Penempatan pada bank lain, simpanan dari bank lain,
Bank Guarantee, pendapatan bunga dan beban
bunga/Placement with other banks, deposits from other
Qatar National Bank Perusahaan induk/ banks, Bank Guarantee, interest income and interest
(Q.P.S.C.) Parent company expense.
Entitas yang dikendalikan oleh
pemerintah yang sama sebagai
pemegang saham akhir, State of
Qatar/Entity controlled by the same
Qatar National Bank government as the ultimate Simpanan dari bank lain dan beban bunga/Deposits from
S.A.E shareholder, State of Qatar other banks and interest expense.
112
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The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. Sifat Hubungan dan Transaksi dengan Pihak 35. Nature of Relationship and Transactions With
Berelasi (lanjutan) Related Parties (continued)
Rincian sifat hubungan dan jenis transaksi yang The details of the relationship and type of significant
signifikan dengan pihak berelasi pada tanggal transactions with related parties as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023, are as follows:
berikut: (lanjutan) (continued)
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Entitas yang dikendalikan oleh
pemerintah yang sama sebagai
pemegang saham akhir, State of
Qatar/Entity controlled by the same
government as the ultimate Giro dan beban bunga/
State of Qatar Embassy shareholder, State of Qatar Demand deposits and interest expense.
Entitas yang dikendalikan oleh
pemerintah yang sama sebagai
pemegang saham akhir, State of
Qatar/Entity controlled by the same
government as the ultimate Giro, deposito berjangka dan beban bunga/
PT Indosat Tbk shareholder, State of Qatar Demand deposits, time deposits and interest expenses
Transaksi dengan personil manajemen kunci Transactions with key management personnel
Personil manajemen kunci adalah pihak yang Key management personnel are parties who have
memiliki kewenangan dan tanggung jawab untuk authority and responsibility to control the Bank’s
mengendalikan aktivitas Bank baik secara langsung activities, directly or indirectly.
maupun tidak langsung.
Personil manajemen kunci termasuk Dewan Key management personnel include Board of
Komisaris dan Direksi yang memiliki kewenangan Commissioners and Directors that have significant
dan tanggung jawab yang signifikan untuk authority and responsibility for planning, directing
merencanakan, mengarahkan dan mengendalikan and controlling the Bank’s activities.
kegiatan Bank.
Jumlah gaji dan tunjangan Dewan Komisaris dan Total of salaries and allowances of the Boards of
Direksi selama tahun-tahun yang berakhir pada Commissioners and Directors for the years ended
tanggal 31 Desember 2024 dan 2023 adalah December 31, 2024 and 2023, are as follows:
sebagai berikut:
2024 2023
Dewan Komisaris 2.817 2.579 Board of Commissioners
Direksi 27.362 25.871 Directors
Total 30.179 28.450 Total
Total kompensasi Direksi untuk tahun berjalan terdiri Total compensation for Director for the year
dari: comprised of:
2024 2023
Imbalan kerja jangka pendek 29.430 49.479 Short terms employee benefits
113
Page 296
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. Sifat Hubungan dan Transaksi dengan Pihak 35. Nature of Relationship and Transactions With
Berelasi (lanjutan) Related Parties (continued)
Jumlah saldo dan transaksi yang signifikan dengan The total of significant balance and transactions with
pihak-pihak berelasi pada tanggal dan untuk tahun related parties as of and for the year ended
yang berakhir tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023, are as follows:
adalah sebagai berikut:
2024 2023
Jumlah/ Persentase/ Jumlah/ Persentase/
Amount Percentage *) Amount Percentage *)
Penempatan pada bank lain 321.900 2,50% - - Placement with other banks
Giro pada bank lain 316 0,00% 282 0,00% Current accounts with other banks
Kredit yang diberikan 892 0,01% 1.976 0,02% Loans
Simpanan dari nasabah: Deposits from customers:
Giro 16.935 0,21% 17.039 0,24% Demand deposits
Tabungan 596 0,01% 342 0,00% Saving deposits
Deposito berjangka 80.898 1,00% 62.764 0,89% Time deposits
Simpanan dari bank lain 322.474 3,98% 276 0,00% Deposits from other banks
Pendapatan bunga 85 0,01% 9.150 0,97% Interest income
Beban bunga 4.784 1,69% 3.573 0,81% Interest expenses
*) Persentase terhadap jumlah aset/liabilitas/pendapatan/ *) Percentage of total assets/liabilities/respective
beban terkait income/expense
36. Komitmen dan Kontinjensi 36. Commitments and Contingencies
2024 2023
Komitmen Commintments
Liabilitas komitmen Committed liabilities
L/C yang tidak dapat dibatalkan - (141.420) Irrevocable letters of credit
Total liabilitas komitmen - (141.420) Total committed liabilities
Kontinjensi Contingencies
Tagihan kontinjensi Contingent receivables
Bank garansi yang diterima 179.380 218.883 Bank guarantees received
Pendapatan bunga dalam Interest income on
penyelesaian 146.722 107.642 non-performing loans
Total tagihan kontinjensi 326.102 326.525 Total contingent receivables
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diterbitkan - (3.562) Bank guarantees issued
Total aset kontinjensi - neto 326.102 322.963 Total contingent assets - net
Total aset komitmen dan
kontinjensi - neto 326.102 181.543 Total committed and contingent assets - net
Jumlah fasilitas kredit (uncommitted dan committed) The Bank’s unused loan facilities (uncommitted and
Bank kepada nasabah yang belum digunakan pada committed) granted to customers as of December
tanggal 31 Desember 2024 dan 2023 adalah 31, 2024 and 2023, are amounted to Rp2,406,012
masing-masing sebesar Rp2.406.012 dan Rp3,901,100, respectively.
Rp3.901.100.
114
Page 297
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. Aset dan Liabilitas dalam Valuta Asing 37. Assets and Liabilities Denominated in Foreign
Currencies
2024 2023
Valuta asing Valuta asing
(dalam Nilai (dalam Nilai
penuh)/Foreign penuh)/Foreign
currencies Ekuivalen Rp/ currencies Ekuivalen Rp/
(in full amount) Equivalent Rp (in full amount) Equivalent Rp
Aset Assets
Kas Cash
Dolar Amerika Serikat 511.490 8.232 242.377 3.732 United States Dollar
Dolar Singapura 134.132 1.589 112.002 1.308 Singapore Dollar
Dolar Australia 30 - 25 - Australian Dollar
Current accounts with
Giro pada Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 7.500.000 120.713 6.200.000 95.461 United States Dollar
Giro pada bank lain - neto Current accounts with
other banks - net
- Pihak berelasi Related party -
Riyal Qatar 71.649 316 66.832 282 Qatari Riyal
- Pihak ketiga Third parties -
Euro Eropa 72.649 1.222 861.422 14.677 European Euro
Dolar Amerika Serikat 1.205.088 19.396 6.244.955 96.154 United States Dollar
Dolar Australia 58.448 585 490.865 5.164 Australian Dollar
Dolar Singapura 71.218 844 980.783 11.452 Singapore Dollar
Dolar Hong Kong 42.598 88 53.372 105 Hong Kong Dollar
Yen Jepang 17.991.022 1.854 291.325.346 31.720 Japanese Yen
Poundsterling Inggris 36.713 742 100.428 1.971 Great Britiain Poundsterling
Yuan China 69.260 152 69.082 150 Chinese Yuan
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain and other banks
- Pihak berelasi Related parties -
Dolar Amerika Serikat 20.000.000 321.900 - - United States Dollar
- Pihak ketiga Third parties -
Dolar Amerika Serikat 57.000.000 917.415 43.000.000 662.071 United States Dollar
Kredit yang diberikan - neto Loans - net
Dolar Amerika Serikat 96.666.653 1.555.850 82.684.962 1.273.100 United States Dollar
Efek-efek Securities
Dolar Amerika Serikat 9.983.572 160.686 - - United States Dollar
Aset lain-lain Other assets
Dolar Amerika Serikat 577.274 9.291 643.419 9.907 United States Dollar
Dolar Australia 164 2 158 2 Australian Dollar
Euro Eropa 2 - 3 - European Euro
Yen Jepang 307 - 309 - Japanese Yen
Dolar Singapura 1 - 1 - Singapore Dollar
Total asset 3.120.877 2.207.256 Total assets
Liabilitas Liabilities
Liabilitas segera Liabilities payable on demand
Euro Eropa 64 1 597 10 European Euro
Dolar Amerika Serikat 410.140 6.601 65.509 1.010 United States Dollar
Dolar Australia 2.522 25 6 - Australian Dollar
Dolar Singapura 33 - 1.124 13 Singapore Dollar
Poundsterling Inggris 36 1 Great Britain Poundsterling
Simpanan dari nasabah Deposits from customers
- Pihak berelasi Related parties -
Dolar Amerika Serikat 5.949.736 95.751 5.075.118 78.142 United States Dollar
- Pihak ketiga Third parties -
Euro Eropa 433.637 7.267 860.760 14.666 European Euro
Dolar Amerika Serikat 227.125.193 3.655.580 148.455.874 2.285.504 United States Dollar
Dolar Australia 3.334.660 33.392 475.910 5.007 Australian Dollar
Dolar Singapura 1.004.848 11.902 1.093.642 12.770 Singapore Dollar
Dolar Hong Kong 3.557 7 4.156 8 Hong Kong Dollar
Yen Jepang 146.688.127 15.113 281.379.600 30.637 Japanese Yen
Poundsterling Inggris 48.482 980 155.803 3.058 Great Britain Poundsterling
Riyal Qatar 14.002 62 8.416 36 Qatari Riyal
115
Page 298
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. Aset dan Liabilitas dalam Valuta Asing (lanjutan) 37. Assets and Liabilities Denominated in Foreign
Currencies (continued)
2024 2023
Valuta asing Valuta asing
(dalam Nilai (dalam Nilai
penuh)/Foreign penuh)/Foreign
currencies Ekuivalen Rp/ currencies Ekuivalen Rp/
(in full amount) Equivalent Rp (in full amount) Equivalent Rp
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari bank lain Deposits from Other Bank
- Pihak berelasi Related parties -
Dolar Amerika Serikat 20.000.000 321.900 - - United States Dollar
- Pihak ketiga Third parties -
Dolar Amerika Serikat 801 13 100.789 1.552 United States Dollar
Beban masih harus dibayar dan
liabilitas lain-lain Accruals and other liabilities
Dolar Amerika Serikat 725.024 11.669 392.129 6.036 United States Dollar
Euro Eropa - - 2 - European Euro
Dolar Singapura 330 4 286 3 Singapore Dollar
Dolar Australia 4 - 70 1 Australian Dollar
Yen Jepang 210.737 22 2 - Japanese Yen
Poundsterling Inggris - - 4 - Great Britain Poundsterling
Total liabilitas 4.160.300 2.438.723 Total liabilities
Total aset - neto (1.039.423) (231.467) Total assets - net
38. Jaminan terhadap Kewajiban Pembayaran Bank 38. Guarantees on The Obligations of Commercial
Umum Banks
Berdasarkan Undang-Undang No. 24 tanggal Based on Law No. 24 dated September 22, 2004,
22 September 2004, efektif sejak tanggal effective September 22, 2005, Indonesian Deposit
22 September 2005, Lembaga Penjamin Simpanan Insurance Corporation (Lembaga Penjamin
(LPS) dibentuk untuk menjamin kewajiban tertentu Simpanan/LPS) was established to provide
bank-bank umum berdasarkan program penjaminan guarantee on certain deposits from customers
yang berlaku. based on prevailing guarantee schemes.
Total premi penjaminan yang dibayarkan untuk The guarantee premium paid for the period ended
periode yang berakhir tanggal 31 Desember 2024 December 31, 2024 and 2023 amounted to Rp9,691
dan 2023 adalah sebesar Rp9.691 dan Rp19.977 and Rp19,977, respectively (Note 32).
(Catatan 32).
Pada tanggal 31 Desember 2024 dan 2023, tingkat As of December 31, 2024 and 2023 , interest rates
suku bunga atas simpanan yang dijamin oleh LPS of deposits secured by LPS were 4.25% and 4.25%
masing-masing sebesar 4,25% dan 4,25% untuk respectively, for Rupiah currency, and 2.25% and
mata uang Rupiah, serta masing-masing sebesar 2.25%, respectively, for foreign currency.
2,25% dan 2,25% untuk valuta asing.
116
Page 299
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. Segmen Operasi 39. Operating Segment
a. Bidang usaha a. Business activities
Segmen Bank disajikan berdasarkan jenis The Bank’s segment information is presented
kegiatan usahanya, yakni kredit, treasuri dan based on its business activities, namely credit,
ekspor-impor. treasury and trade finance.
b. Segmen usaha b. Business segment
Segmen geografis Geographic segment
Bank tidak mempunyai pendapatan dan aset The Bank does not have revenues and non-
tidak lancar dari pelanggan eksternal selain current asset from external customers other
yang diatribusikan kepada Negara domisili than attributed to the Bank’s country of
bank. domicile.
Segmen operasi Operating segment
Segmen operasi dilaporkan sesuai dengan Operating segments are reported in
laporan internal Bank yang disiapkan untuk accordance with the internal reporting provided
pengambilan keputusan operasional yang to the chief operating decision maker which is
bertanggung jawab untuk mengalokasikan responsible for allocating resources to certain
sumber daya ke segmen tertentu dan penilaian segments and performance assessments.
atas kinerjanya.
Seperti yang dijelaskan di Catatan 2ac, Bank As explained in Note 2ac, the Bank is being
saat ini dikelola sebagai segmen operasi managed as a single operating segment.
tunggal. Pada saat ini, Bank hanya Currently, the Bank only analyzes segment
menganalisa segmen secara geografis dimana based on the geographical area where the
manajemen menelaah laporan internal management reviews internal management
manajemen secara bulanan untuk masing- reports on a monthly basis for each area.
masing area.
Tidak ada pendapatan dari satu konsumen There was no revenue from transactions with a
eksternal atau pihak lain yang mencapai 10% single external customer or counterparty
atau lebih dari total pendapatan Bank untuk reached 10% or more of the Bank’s total
tahun yang berakhir pada tanggal revenuec for the period ended
31 Desember 2024 dan 2023. December 31, 2024 and 2023.
Bank mengelola kegiatan operasinya dan The Bank manages its operating activities and
mengidentifikasi segmen yang dilaporkan indentifies its reporting segments based on
berdasarkan wilayah geografis yang terbagi geographical area that allocated into several
menjadi beberapa area, yaitu Jakarta, areas, namely, Jakarta, Sumatera, West Java
Sumatera, Jawa Barat dan Jawa Timur. and East Java.
117
Page 300
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. Segmen Operasi (lanjutan) 39. Operating Segment (continued)
b. Segmen usaha (lanjutan) b. Business segment (continued)
Segmen operasi (lanjutan) Operating segment (continued)
Segmen Operasi Bank berdasarkan letak Geographical segment information of the Bank
geografis adalah sebagai berikut: was as follows:
2024
Jawa Barat dan
Jawa Timur/
West Java and
Jakarta Sumatera East Java Total
Pendapatan bunga - neto 359.443 76.391 15.085 450.919 Interest income - net
Provisi dan komisi - neto 25.745 2.986 2.831 31.562 Fees and commission - net
Pendapatan (beban) Other operating
operasional lainnya 63.640 (1.988) 12 61.664 income (expenses)
Beban operasional (428.621) (15.880) (13.324) (457.825) Operating expenses
Pendapatan bukan Non-Operating
operasional 90 - - 90 income
Laba sebelum pajak
penghasilan 20.297 61.509 4.604 86.410 Income before tax
Total aset 12.768.212 24.806 59.855 12.852.873 Total assets
Total liabilitas 6.562.458 1.163.646 378.057 8.104.161 Total liabilities
2023
Jawa Barat dan
Jawa Timur/
West Java and
Jakarta Sumatera East Java Total
Pendapatan bunga - neto 350.255 127.544 46.076 523.875 Interest income - net
Provisi dan komisi - neto 47.403 7.313 8.290 63.006 Fees and commission - net
Pendapatan (beban) Other operating
operasional lainnya 183.392 (2.177) 149 181.364 income (expenses)
Beban operasional (690.208) 17.316 (27.646) (700.538) Operating expenses
Pendapatan bukan Non-Operating
operasional 3.712 - 115 3.827 income
Beban bukan operasional (2.100) - (185) (2.285) Non-Operating expenses
Laba sebelum pajak
penghasilan (107.546) 149.996 26.799 69.249 Income before tax
Total aset 11.673.554 18.135 61.796 11.753.485 Total assets
Total liabilitas 5.109.792 1.504.077 448.167 7.062.036 Total liabilities
Pendapatan bunga, pendapatan provisi dan The Bank’s interest income, fees and
komisi, pendapatan operasional lainnya dan commission income, other operating income
pendapatan non-operasional Bank berasal dari and non-operating income were generated from
pelanggan/pihak lain yang berdomisili di its customers/counterparties domiciled in
Indonesia. Indonesia.
118
Page 301
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. Perjanjian yang Material 40. Material Agreements
Perjanjian Sewa Menyewa Gedung dengan Leased Agreement with PT Adinusa Puripratama
PT Adinusa Puritapratama
Pada tanggal 11 April 2019, Bank menandatangani On April 11, 2019, the Bank signed lease agreement
perjanjian sewa menyewa dengan PT Adinusa with PT Adinusa Puripratama, whereby the Bank
Puripratama, dimana Bank menyewa gedung leased Revenue Tower Ground Floor & 7,8,9
Revenue Tower Lantai Dasar & 7,8,9 District 8 Jalan located at District 8 Jalan Jend. Sudirman Kav 52-
Jend. Sudirman Kav 52-53, Jakarta, yang digunakan 53, Jakarta, currently occupied as the Bank’s Head
sebagai Kantor Pusat Bank dan kantor cabang. Office and branch office. This agreement was
Perjanjian berlaku untuk jangka waktu 10 tahun effective for the period 10 years since signing of the
sejak ditandatanganinya perjanjian. agreement.
Perjanjian Kerjasama dengan PT Allianz Mutual Agreement with PT Allianz Indonesia
Indonesia
Bank mengadakan perjanjian dengan PT Asuransi Bank signed an agreement with PT Asuransi Allianz
Allianz Life Indonesia sehubungan dengan Life Indonesia in relation to market the insurance
penjualan produk Asuransi sesuai dengan model product in accordance with Bancassurance
bisnis Bancassurance. Perjanjian kerjasama Business Model. This agreement was effective
berlaku sejak 10 Desember 2019 untuk jangka since December 10, 2019 for the period of 10 years
waktu 10 tahun sejak ditandatanganinya perjanjian since the signing of the agreement. On 2020 this
ini dan pada tahun 2020 perjanjian kerjasama ini di agreement was approved by Financial Authorities
setujui oleh Otoritas Jasa Keuangan. Service.
Perjanjian Kerjasama dengan PT Indosat Tbk Mutual Agreement with PT Indosat Tbk and
dan PT Yuinsight Techologies International PT Yuinsight Techologies International
Bank mengadakan perjanjian dengan PT Indosat Bank signed an agreement PT Indosat Tbk and
Tbk dan PT Yuinsight Techologies International PT Yuinsight Techologies International in relation to
sehubungan dengan pengembangan produk jasa banking product development. This agreement was
perbankan. Perjanjian kerjasama berlaku sejak effective since September 14, 2020 for the period of
14 September 2020 untuk jangka waktu 5 tahun 5 years since the effective date.
sejak tanggal efektif.
Perjanjian Perubahan Akta Sewa Menyewa Amendment in the Lease Deed Agreement on a
Rumah (Kantor) dengan Nyonya Titin Ratnasari House (Office) with Mrs. Titin Ratnasari
Pada Mei 2024, Bank menandatangani perubahan On May 2024, the Bank signed the lease deed
perjanjian sewa menyewa dengan Nyonya Titin agreement with Mrs. Titin Ratnasari, whereby the
Ratnasari, dimana Bank melakukan perpanjangan Bank extend the lease of a house (office) located at
sewa menyewa rumah (kantor) Jalan Ir. H. Juanda Jalan Ir. H. Juanda No. 11, Bandung, currently
No. 11, Bandung, yang digunakan sebagai kantor occupied as the Bank’s branch office. This lease
cabang Bank. Perjanjian sewa menyewa berlaku agreement was effective until December 3, 2024
sampai dengan tanggal 3 Desember 2024 dan telah and has been extended until December 3, 2027.
diperpanjang sampai dengan tanggal 3 Desember
2027.
Perjanjian Kerjasama Sewa Menyewa Kantor Mutual agreement in the Lease Deed Agreement
dengan Nyonya Rosdewi on a Office with Mrs. Rosdewi
Pada Agustus 2024, Bank menandatangani On August 2024, the Bank signed the lease deed
perjanjian sewa menyewa dengan Nyonya Rosdewi, agreement with Mrs. Rosdewi, whereby the Bank
dimana Bank melakukan perjanjian sewa menyewa lease of a office located at Jalan Pemuda No. 05,
kantor Jalan Pemuda No. 05, Medan, yang Medan, occupied as the Bank’s branch office. This
digunakan sebagai kantor cabang Bank. Perjanjian lease agreement was effective until June 1, 2030.
sewa menyewa berlaku sampai dengan tanggal 1
Juni 2030.
119
Page 302
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. Aset Kontinjensi 41. Contingency Asset
Sepanjang tahun 2024 dan 2023, Bank menghadapi During 2024 and 2023, the Bank faced several
beberapa kasus hukum yang masih dalam proses unresolved legal cases, and lawsuits related to the
dan gugatan sehubungan dengan kegiatan usaha Bank’s business activities. It is not possible for the
Bank. Tidak memungkinkan bagi Bank untuk Bank to predict with certainty whether the Bank will
memperkirakan dengan pasti apakah Bank akan succeed in each of these legal cases or, if not, the
berhasil dalam setiap kasus hukum tersebut, atau repercussions that may arise. However, the Bank
jika tidak, dampak yang mungkin timbul, namun ensures the Bank’s legal position on the legal issues
demikian Bank memastikan bahwa posisi hukum is strong and will not affect the ongoing business.
Bank atas permasalahan hukum tersebut kuat dan
tidak akan mempengaruhi usaha yang sedang
dijalankan Bank.
42. Transaksi Non-Kas 42. Non-Cash Transaction
Pada tanggal 31 Desember 2024, terdapat transaksi As of December 31, 2024, there are non-cash
non-kas atas reklasifikasi dari biaya dibayar dimuka transactions from advance payment to intangible
ke aset takberwujud dengan total sebesar Rp4.356. assets total amounted to Rp4,356. In addition, there
Selain itu, terdapat reklasifikasi dari biaya dibayar are reclassification from advance payment to fixed
dimuka menjadi aset tetap sebesar Rp6.103. assets amounting to Rp6,103.
Pada tanggal 31 Desember 2023, terdapat transaksi As of December 31, 2023, there are non-cash
non-kas atas reklasifikasi lisensi dan perangkat transactions of license and software reclassification
lunak dari biaya dibayar dimuka ke aset takberwujud from advance payment to intangible assets total
dengan total sebesar Rp14.465. Selain itu, terdapat amounted to Rp14,465. In addition, there are
reklasifikasi dari biaya dibayar dimuka menjadi reclassification from advance payment to hardware
perangkat keras sebesar Rp13.562 dan reklasifikasi amounting to Rp13,562 and reclassification from
dari bangunan ke properti terbengkalai sebesar building to abandoned property amounting to
Rp6.124. Rp6,124.
43. Informasi Tambahan Arus Kas 43. Supplemental Information Of Cash Flow
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities occurred from financing
pendanaan. activities.
Tabel dibawah ini menunjukkan rekonsiliasi liabilitas The table below shoes reconciliation of liabilities
yang timbul dari pendanaan untuk periode yang occurred from financing activities for the year ended
berakhir pada tanggal 31 Desember 2024 dan 2023, December 31, 2024 and 2023, as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, Arus Kas/ Perubahan non-kas/ December 31,
2023 Cash flows Non-cash changes 2024
Liabilitas sewa 106.636 (23.062) 13.223 96.797 Lease liability
Total 106.636 (23.062) 13.223 96.797 Total
31 Desember/ 31 Desember/
December 31, Arus Kas/ Perubahan non-kas/ December 31,
2022 Cash flows Non-cash changes 2023
Liabilitas sewa 124.580 (24.148) 6.204 106.636 Lease liability
Pinjaman yang diterima 1.000.000 (1.000.000) - - Borrowings
Total 1.124.580 (1.024.148) 6.204 106.636 Total
120
Page 303
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. Standar Akuntansi dan Interpretasi Standar yang 44. New Accounting Standard and Interpretation of
Telah Disahkan Namun Belum Berlaku Efektif Standard Which Has Issued But Not Yet
Effective
Berikut ini ikhtisar Pernyataan Standar Akuntansi The following summarize the Statement of Financial
Keuangan (PSAK) dan Interpretasi Standar Accounting Standards (PSAK) and Interpretation of
Akuntansi Keuangan (ISAK) yang telah disahkan Financial Accounting Standards (ISAK) issued by
oleh Dewan Standar Akuntansi Keuangan (DSAK) Board of Financial Accounting Standards (DSAK)
namun belum berlaku efektif untuk laporan but not yet effective for the financial statements for
keuangan untuk tahun yang berakhir pada tanggal the year ended December 31, 2024:
31 Desember 2024:
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2025
1 Januari 2025
Amandemen PSAK No. 221 “Pengaruh Perubahan Amendment to PSAK No. 221 “The Effect of
Kurs Valuta Asing tentang Kekurangan Changes in Foreign Exchange Rates on the Lack of
Ketertukaran”. Penerapan lebih dini diperkenankan. Convertibility”. Early application is permitted.
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2026
1 Januari 2026
Amandemen PSAK 109 “Instrumen Keuangan” dan Amendments of PSAK 109, "Financial Instruments,"
PSAK 107 “Instrumen Keuangan Pengungkapan and PSAK 107, "Financial Instruments: Disclosures
tentang Klasifikasi dan Pengukuran Instrumen about the Classification and Measurement of
Keuangan”. Financial Instruments".
Amendemen ini menambahkan dan mengklarifikasi These amendments adding and clarify statement in
ketentuan dalam dalam PSAK 109 terkait PSAK 109 regarding derecognition of financial
penghentian pengakuan liabilitas keuangan, serta liabilities, as well as clarify the assessment of cash
mengklarifikasi penilaian karakteristik arus kas flow characteristics for financial assets with ESG-
untuk aset keuangan dengan fitur ESG-linked, aset linked features, financial assets with non-recourse
keuangan dengan fitur non-recourse, dan instrumen features, and contractually bound instruments such
yang terikat secara kontraktual seperti tranche. as tranches. The amendments also revise the
Amendemen ini juga mengubah ketentuan dalam statement in PSAK 107 regarding the disclosure
PSAK 107 terkait persyaratan pengungkapan requirements for investments in equity instruments
investasi pada instrumen ekuitas yang diukur pada measured at fair value through other comprehensive
nilai wajar melalui penghasilan komprehensif lain income and adding statament related to financial
dan menambah ketentuan terkait instrumen instruments with contractual terms that alter the
keuangan dengan persyaratan kontraktual yang timing or amount of contractual cash flows.
mengubah waktu atau jumlah arus kas kontraktual.
Pada saat penerbitan laporan keuangan, Bank As at the authorization date of this financial
masih mempelajari dampak yang akan mungkin ststements, the Bank are still evaluating the
timbul dari penerapan standar baru dan revisi potential impact of these new and revised standards
tersebut serta pengaruhnya terhadap laporan to the financial ststements.
keuangan.
121
Page 304
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan Statements
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards.
Indonesia.
a. Giro pada Bank Indonesia a. Current Accounts with Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum
Minimum (GWM) dalam mata uang Rupiah Statutory Reserves (GWM) in Rupiah for
dalam kegiatannya sebagai Bank Umum Conventional Commercial Banking, and
Konvensional, serta GWM dalam mata uang Minimum Statutory Reserves in foreign
asing dalam kegiatannya melakukan transaksi currencies for foreign exchange transactions.
mata uang asing.
Rasio Giro Wajib Minimum (GWM) pada The Minimum Statutory Reserves(GWM) ratio
tanggal 31 Desember 2024 dan 2023 adalah as of December 31, 2024 and 2023 are as
sebagai berikut: follows:
2024 2023
Rupiah Rupiah
Giro Wajib Minimum Harian 7,74% 10,08% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-rata 8,39% 8,84% Average Minimum Statutory Reserves
Valuta asing Foreign currencies
Giro Wajib Minimum Harian 4,19% 4,01% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-rata 4,19% 4,01% Average Minimum Statutory Reserves
Penyangga Likuiditas Mikroprudensial Macroprudential Liquidity Reserve
d/h Giro Wajib Minimum 50,84% 76,35% d/h Secondary Minimum
Sekunder 50,84% 76,35% Statutory Reserves
Rasio GWM pada tanggal 31 Desember 2024 The calculation of the GWM ratios as of
dan 2023 dihitung berdasarkan Peraturan Bank December 31, 2024 and 2023 is based on Bank
Indonesia No. 20/3/PBI/2018 tanggal 29 Maret Indonesia regulation (PBI) No. 20/3/PBI/2018
2018 yang telah diubah beberapa kali, terakhir dated March 29, 2018, which has been
dengan PBI No. 24/4/PBI/2022 tanggal 25 amended several times, the latest with PBI No.
Februari 2022. PBI tersebut dijelaskan oleh 24/4/PBI/2022 dated February 25, 2022. The
Peraturan Anggota Dewan Gubernur (PADG) PBI is explained by Regulations of Members of
No. 20/10/PADG/2018 tanggal 31 Mei 2018 the Board of Governors (PADG)
sebagaimana telah diubah beberapa kali No. 20/10/PADG/2018 dated May 31, 2018
dengan PADG No.20/30/PADG/2018 tanggal which has been amended several times with
30 November 2018, PADG PADG No. 20/30/PADG/2018 dated November
No. 21/14/PADG/2019 tanggal 26 Juni 2019 30, 2018, PADG No. 21/14/PADG/2019 dated
sebagaimana telah diubah beberapa kali June 26, 2019 which has been amended
dengan PADG No. 21/27/PADG/2019 tanggal several times with PADG No.
26 Desember 2019, PADG No. 21/27/PADG/2019 dated December 26, 2019,
22/2/PADG/2020 tanggal 13 Maret 2020, PADG PADG No. 22/2/PADG/2020 dated March 13
No. 22/10/PADG/2020 tanggal 30 April 2020, 2020 PADG No. 22/10/PADG/2020 dated April
PADG No. 22/19/PADG/2020 tanggal 29 Juli 30, 2020, PADG No. 22/19/PADG/2020 dated
2020, PADG No. 23/27/PADG/2021 tanggal July 29, 2020, PADG No.23/27/PADG/2021
21 Desember 2021, PADG No. dated December 21, 2021, PADG No.
24/3/PADG/2022 tanggal 1 Maret 2022, PADG 24/3/PADG/2022 dated March 1, 2022, PADG
No. 24/8/PADG/2022 tanggal 30 Juni 2022, No. 24/8/PADG/2022 dated June 30, 2022,
PADG No. 2 Tahun 2023 tanggal 24 Maret 2023 PADG No. 2 year of 2023 dated March 24, 2023
dan perubahan terakhir pada PADG No. 12 and the latest amendment by PADG No.12 year
Tahun 2023 tanggal 1 Oktober 2023 tentang of 2023 dated October 1, 2023 regarding
“Giro Wajib Minimum dalam Rupiah dan Valuta “Minimum Statutory Reserve Requirements in
Asing bagi Bank Umum Konvensional, Bank Rupiah and Foreign Currencies of Conventional
Umum Syariah, dan Unit Usaha Syariah”. Commercial Banking, Sharia Commercial
Banking and Sharia Business Units”.
122
Page 305
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
a. Giro pada Bank Indonesia (lanjutan) a. Current Accounts with Bank Indonesia
(continued)
Pada tanggal-tanggal 31 Desember 2024 dan As of December 31, 2024 and 2023, The Bank
2023, Bank juga harus memenuhi Peraturan must also comply with Bank Indonesia
Bank Indonesia (PBI) No. 20/4/PBI/2018 Regulation (PBI) No. 20/4/PBI/2018 dated
tanggal 29 Maret 2018 tentang “Rasio March 29, 2018 regarding “Macroprudential
Intermediasi Makroprudensial dan Penyangga Intermediation Ratios and Macroprudential
Likuiditas Makroprudensial bagi Bank Umum Liquidity Buffers for Conventional Commercial
Konvensional, Bank Umum Syariah, dan Unit Banks, Sharia Commercial Banks, and Sharia
Usaha Syariah” sebagaimana telah diubah Business Unit” which has been amended with
dengan PBI No. 21/12/PBI/2019 tanggal PBI 21/12/PBI/2019 dated November 25, 2019,
25 November 2019, PBI No. 22/17/PBI/2020 PBI No. 22/17/PBI/2020 dated
tanggal 30 September 2020, dan PBI September 30, 2020 and PBI 24/16/PBI/2022
No.24/16/PBI/2022 tanggal 1 November 2022 dated November 1, 2022, which is explained
yang dijelaskan melalui Peraturan Anggota through PADGNo. 21/22/PADG/2019 dated
Dewan Gubernur No.21/22/PADG/2019 November 28, 2019 which has been amended
tanggal 28 November 2019 yang telah diubah with PADGNo. 21/11/PADG/2020 dated
dengan PADG No. 21/11/PADG/2020 tanggal April 29, 2020, PADG No. 22/30/PADG/2020
29 April 2020, PADG 22/30/PADG/2020 tanggal dated October 5, 2020, PADG No.
5 Oktober 2020, PADG No. 23/7/PADG/2021 23/7/PADG/2021 dated April 26, 2021, PADG
tanggal 26 April 2021, PADG No. No. 23/31/PADG/2021 dated
23/31/PADG/2021 tanggal 31 Desember 2021 December 31, 2021 and the latest amendment
dan perubahan terakhir PADG by PADG 24/14/PADG/2022 dated
No. 24/14/PADG/2022 tanggal November 1, 2022 concerning
1 November 2022 tentang “Rasio Intermediasi “Macroprudential Intermediation Ratio and
Makroprudensial dan Penyangga Likuiditas Macroprudential Liquidity Buffer for
Makroprudensial bagi Bank Umum Conventional Commercial Banks, Sharia
Konvensional, Bank Umum Syariah, dan Unit Commercial Banks, and Sharia Business
Usaha Syariah”. Units”.
Bank Indonesia melakukan penguatan Bank Indonesia has strengthened incentive
kebijakan insentif untuk mendorong peranan policy to stimulate the role of banks in financing
perbankan dalam pembiayaan kepada sektor priority sectors in accordance with Bank
prioritas sesuai Peraturan Bank Indonesia (PBI) Indonesia Regulation (PBI) No. 24/5/PBI/2022
No. 24/5/PBI/2022 tentang Insentif bagi Bank regarding Incentives for Banks Providing Funds
yang Memberikan Penyediaan Dana untuk for Certain and Inclusive Economic Activities
Kegiatan Ekonomi Tertentu dan Inklusif tanggal dated February 25, 2022, as further regulated
25 Februari 2022, sebagaimana diatur lebih through PADG No. 24/4/PADG/2022 dated
lanjut melalui PADG No. 24/4/PADG/2022 March 1, 2022 as amended by the latest
tanggal 1 Maret 2022 sebagaimana telah amendment of PADG No. 1 of 2023 dated
diubah dengan perubahan terakhir PADG No. 1 February 15, 2023, and the latest amendment
Tahun 2023 tanggal 15 Februari 2023 dan by PADG No. 11 year of 2023 dated
perubahan terakhir PADG No. 11 tahun 2023 September 27, 2023 regarding “Regulations for
tanggal 27 September 2023 tentang “Peraturan Implementing Macroprudential Liquidity
Pelaksanaan Kebijakan Insentif Likuiditas Incentive Policy” Bank Indonesia provides
Makroprudensial” Bank Indonesia memberikan incentives in the form of leniency on the
insentif berupa kelonggaran atas kewajiban obligation to fulfill the statutory reserve in rupiah
pemenuhan GWM dalam rupiah yang wajib which must be fulfilled on a daily basis. As of
dipenuhi secara harian. Pada tanggal December 31, 2024 and 2023, incentive is
31 Desember 2024 dan 2023, insentif bagi given to Banks of 1.50% and 0.70%,
Bank masing-masing sebesar 1,50% dan respectively.
0,70%.
123
Page 306
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
a. Giro pada Bank Indonesia (lanjutan) a. Current Accounts with Bank Indonesia
(continued)
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, based on
sesuai dengan ketentuan Bank Indonesia the above Bank Indonesia regulations, The
tersebut di atas, Bank harus memenuhi Bank is required to maintain Primary GWM and
persyaratan GWM Primer dan PLM. Persentase PLM. The percentage requirements are as
persyaratan adalah sebagai berikut: follows:
2024 2023
Rupiah Rupiah
Giro Wajib Minimum Primer 9,00% 9,00% Primary Minimum Statutory Reserves
Valuta Asing Foreign Currency
Giro Wajib Minimum 4,00% 4,00% Minimum Statutory Reserves
Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Reserve
d/h Giro Wajib Minimum 6,00% 6,00% d/h Minimum Statutory Reserves
GWM Primer adalah simpanan minimum yang Primary Minimum Statutory Reserve is a
wajib dipelihara oleh Bank dalam bentuk saldo minimum reserve that should be maintained by
Rekening Giro pada Bank Indonesia. GWM the Bank in Current Accounts with Bank
Sekunder dan Penyangga Likuiditas Indonesia. Secondary Minimum Statutory
Makroprudensial (PLM) adalah cadangan Reserve and Macroprudential Liquidity Buffer
minimum yang wajib dipelihara oleh Bank are the minimum reserves that should be
berupa Sertifikat Bank Indonesia (SBI), Surat maintained by the Bank which comprise of
Utang Negara (SUN), Surat Berharga Syariah Certificates of Bank Indonesia (SBI),
Negara (SBSN) dan/atau excess reserve yang Government Debenture Debt (SUN), Sharia
merupakan kelebihan saldo Rekening Giro Government Securities (SBSN), and/or excess
Rupiah dari GWM Primer, GWM LFR dan Rasio reserve which represents the excess reserve of
Intermediasi Makroprudensial (RIM). GWM the Bank Current Accounts in Rupiah over the
LFR dan RIM adalah tambahan simpanan Primary Minimum Statutory Reserve, Minimum
minimum yang wajib dipelihara oleh Bank Statutory Reserve on LFR and Macroprudential
dalam bentuk saldo Rekening Giro pada Bank Intermediation Ratio (RIM). Minimum Statutory
Indonesia, jika LFR dan RIM target Bank Reserve on LFR and RIM is the additional
Indonesia (84%) atau jika di atas maksimum reserve that should be maintained by the Bank
LFR dan RIM target BI (94%) dan Kewajiban in the form of Current Accounts with Bank
Penyediaan Modal Minimum (KPMM) Bank Indonesia, if the Bank and its subsidiaries’ LFR
lebih kecil dari KPMM Insentif BI sebesar 14%. and RIM is below the minimum of LFR and RIM
targeted by Bank Indonesia (84%) or if the Bank
LFR and RIM is above the maximum of LFR and
RIM targeted by BI (94%) and the Capital
Adequacy Ratio (CAR) is below BI requirement
of 14%.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023 , the Bank
Bank telah memenuhi ketentuan Peraturan has fulfilled Bank Indonesia’s prevailing
Bank Indonesia yang berlaku tentang GWM regulation regarding GWM of Conventional
Bank Umum Konvensional. Commercial Banks.
124
Page 307
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
b. Kredit yang Diberikan b. Loans
a) Pada tanggal 31 Desember 2024 dan 2023, a) As of December 31, 2024 and 2023, the
rasio kredit Usaha Mikro Kecil Menengah ratio of Micro, Small and Medium Enterprise
(UMKM) terhadap jumlah kredit yang (MSME) business loans to total loans is
diberikan masing-masing adalah 0,04% dan 0.04% and 0.18%, respectively, with
0,18% dengan nilai Rasio Pembiayaan macroprudential inclusive financing ratio
Inklusif Makroprudensial (RPIM) masing- (RPIM) is 12.41% and 9.94%, respectively.
masing sebesar 12,41% dan 9,94%.
b) Restrukturisasi kredit dilakukan melalui b) Loans restructuring was conducted through
modifikasi persyaratan jumlah pokok dan modification of terms of principal and
bunga dan perpanjangan jangka waktu interest and extension of terms. As of
kredit. Pada tanggal 31 Desember 2024 December 31, 2024 and 2023, restructured
dan 2023, jumlah kredit yang loans amounted to Rp1,560,917 or 18.46%
direstrukturisasi masing-masing sebesar and Rp1,713,836 or 28.77% of total loans,
Rp1.560.917 atau 18,46% dan respectively, with the respective allowance
Rp1.713.836 atau 28,77% dari jumlah kredit for impairment losses amounted to
yang diberikan, dengan cadangan kerugian Rp344,219 dan Rp376,556. From the
penurunan nilai masing-masing sebesar restructured loans, the Bank did not have
Rp344.219 dan Rp376.556. Dari kredit any commitments to extend additional loan
yang direstrukturisasi tersebut, Bank tidak facilities.
memiliki komitmen untuk memberikan
fasilitas kredit tambahan.
Restrukturisasi kredit berdasarkan jenis Loan restructuring by loan type and
kredit dan kolektibilitas adalah sebagai collectibility are as follows:
berikut:
2024
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Investasi 863.614 79.901 - - 48.659 992.174 Investment
Sindikasi 19.737 414.380 - - - 434.117 Sindication
Modal kerja - - 134.437 - - 134.437 Working capital
Konsumer 33 51 83 - 22 189 Consumer
Total 883.384 494.332 134.520 - 48.681 1.560.917 Total
2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Investasi 994.899 85.048 - - 13.818 1.093.765 Investment
Sindikasi 46.053 417.796 - - - 463.849 Sindication
Modal kerja - 155.940 - - - 155.940 Working capital
Konsumer 48 212 22 - - 282 Consumer
Total 1.041.000 658.996 22 - 13.818 1.713.836 Total
125
Page 308
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
b. Kredit yang Diberikan (lanjutan) b. Loans (continued)
Total kredit yang telah direstrukturisasi dan Total loans that have been restructured and
dalam kategori kredit bermasalah pada in the category of non-performing loans as
tanggal 31 Desember 2024 dan 2023 of December 31, 2024 and 2023 amounted
masing-masing sebesar Rp48.681 ddan Rp48,681 and Rp13,840, respectively.
Rp13.840.
c) Bank telah melakukan restrukturisasi kredit c) The Bank has restructured credit for debtors
untuk debitur yang terdampak pandemi affected by the Covid-19 pandemic in
Covid-19 sesuai dengan POJK No. accordance with POJK No.
11/POJK.03/2020 “Stimulus Perekonomian 11/POJK.03/2020 “National Economic
Nasional sebagai kebijakan countercyclical stimulus as countercyclical policy in the
dampak penyebaran Corona Virus Disease impact of the spread of Coronavirus Disease
2019” tertanggal 13 Maret 2020 yang telah 2019 dated March 13, 2020 which was
diperbaharui beberapa kali dengan POJK updated by POJK No. 48/POJK.03/2020
No.48/POJK.03/2020 “Perubahan Pertama “First Changes in POJK No.
Atas POJK No.11/POJK.03/2020” 11/POJK.03/2020” dated December 1, 2020
tertanggal 1 Desember 2020 dan POJK and POJK No. 7/POJK.03/2021 “Second
No. 17/POJK.03/2021 “Perubahan Kedua Changes in POJK No. 11/POJK.03/2020”
Atas POJK No.11/POJK.03/2020” dated September 10, 2021, also Press
tertanggal 10 September 2021 serta Siaran Release OJK No. SP
Pers OJK No. SP 85/DHMS/OJK/XI/2022 85/DHMS/OJK/XI/2022 dated November
tertanggal 28 November 2022 tentang 28, 2022 regarding extension of targeted
Perpanjangan Kebijakan Restrukturisasi and sectoral credit and financing
Kredit dan Pembiayaan Secara Targeted restructuring policies due to the continued
dan Sektoral Atasi Dampak Lanjutan impact of the Covid-19 pandemic. As of
Pandemi Covid-19. Per tanggal 31 December 31, 2024 and 2023, Covid-19
Desember 2024 dan 2023, kredit restructured debit balance amounted to Nil
restrukturisasi Covid-19 masing-masing and Rp1,514,614, respectively.
sebesar Nihil dan Rp1.514.614.
d) Pada tanggal 31 Desember 2024 dan 2023, d) As of December 31, 2024 and 2023, details
rincian kredit bermasalah berdasarkan of non-performing loans based on economic
sektor ekonomi adalah sebagai berikut: sector are as follows:
2024 2023
Cadangan Cadangan
Kerugian kerugian
penurunan penurunan
Kredit nilai/ Kredit nilai/
bermasalah/ Allowance for bermasalah/ Allowance
Non-performing impairment Non-performing for impairment
loans losses loans losses
Jasa usaha 48.420 (38.283) 17.502 (14.336) Business service
Perdagangan, Trading,
restoran dan hotel 151.327 (102.860) 14.864 (14.864) restaurant and hotels
Konstruksi 983 (983) 656 - Construction
Pengangkutan,
perdagangan Transportation, warehousing
dan komunikasi 2.368 (694) 2.373 (694) and communication
Lain-lain 25.735 (25.735) 10.300 (10.300) Others
Total 228.833 (168.555) 45.695 (40.194) Total
126
Page 309
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
b. Kredit yang Diberikan (lanjutan) b. Loans (continued)
e) Pada tanggal 31 Desember 2024 dan 2023, e) As of December 31, 2024 and 2023, the
rasio non-performing loan (“NPL”) adalah non-performing loan (“NPL”) ratio are as
sebagai berikut: follows:
2024 2023
NPL bruto 2,71% 0,77% Gross NPL
NPL neto 0,71% 0,09% Net NPL
f) Pada tanggal 31 Desember 2024 dan 2023, f) As of December 31, 2024 dan 2023, the
Bank telah memenuhi ketentuan Batas Bank has complied with the Legal Lending
Maksimum Pemberian Kredit (“BMPK”), Limit (“LLL”) requirements for third parties
untuk pihak ketiga dan pihak berelasi. and related parties.
g) Kredit sindikasi merupakan kredit yang g) Syndicated loans represent loans provided
diberikan kepada nasabah berdasarkan to borrowers under a syndication agreement
perjanjian pembiayaan bersama dengan with other banks. The Bank’s participation in
bank-bank lain. Partisipasi Bank dalam syndicated loans with other banks as of
kredit sindikasi dengan bank-bank lain pada December 31, 2024 and 2023 amounted to
tanggal 31 Desember 2024 dan 2023 Rp1,049,997 and Rp923,790 or 12.42% and
adalah masing-masing sebesar 15.51% of loans balance, respectively.
Rp1.049.997 dan Rp923.790 atau 12,42% (unaudited)
dan 15,51% dari total kredit. (tidak diaudit)
c. Kualitas Aset Produktif c. Quality of Productive Assets
Tabel di bawah ini menunjukkan tingkat The tables below present the collectability
kolektibilitas aset produktif Bank yang disajikan grading of productive assets of the Bank at their
pada nilai tercatatnya: carrying amounts:
2024
Dalam
perhatian
khusus/
Lancar/ Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Giro pada Bank Current accounts
Indonesia 410.213 - - - - 410.213 with Bank Indonesia
Current accounts with
Giro pada bank lain 38.818 - - - - 38.818 other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 1.336.301 - - - - 1.336.301 other banks
Tagihan Derivatif 3.269 - - - - 3.269 Derivative receivables
Kredit yang diberikan 7.559.382 666.351 135.280 1.631 91.922 8.454.566 Loans
Efek-efek 2.160.025 - - - - 2.160.025 Securities
Komitmen dan Commitments and
Kontinjensi 2.597.064 399 - - - 2.597.463 contingencies
Total 14.105.072 666.750 135.280 1.631 91.922 15.000.655 Total
127
Page 310
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
c. Kualitas Aset Produktif (lanjutan) c. Quality of Productive Assets (continued)
Tabel di bawah ini menunjukkan tingkat The tables below present the collectability
kolektibilitas aset produktif Bank yang disajikan grading of productive assets of the Bank at their
pada nilai tercatatnya: (lanjutan) carrying amounts: (continued)
2023
Dalam
perhatian
khusus/
Lancar/ Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Giro pada Bank Current accounts
Indonesia 543.920 - - - - 543.920 with Bank Indonesia
Current accounts with
Giro pada bank lain 184.104 - - - - 184.104 other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 1.092.008 - - - - 1.092.008 other banks
Tagihan Derivatif 11 - - - - 11 Derivative receivables
Efek-efek yang dibeli Placements with
dengan janji dijual Bank Indonesia and
kembali 2.977.202 - - - - 2.977.202 other banks
Kredit yang diberikan 5.242.888 667.842 1.509 3.406 40.779 5.956.424 Loans
Efek-efek 389.952 - - - - 389.952 Securities
Komitmen dan Commitments and
Kontinjensi 4.047.570 370 - - - 4.047.940 contingencies
Total 14.477.655 668.212 1.509 3.406 40.779 15.191.561 Total
d. Manajemen Risiko d. Risk Management
Secara garis besar, Kebijakan Manajemen Generally, the Risk Management Policy refers
Risiko mengacu pada peraturan Regulator, to the Regulatory provision, which the
dimana penerapannya mencakup 4 pilar implementation includes the 4 pilars of risk
manajemen risiko yang ditetapkan dalam POJK management, stipulated in OJK regulation
No. 18/POJK.03/2016 tentang Penerapan No.18/POJK.03/2016 concerning Risk
Manajemen Risiko Bagi Bank Umum sebagai Management Implementation for Commercial
berikut: Banks:
1. Pengawasan aktif dari Dewan Komisaris 1. Active supervision of the Boards of
dan Direksi; Commissioners and Directors;
2. Kecukupan kebijakan dan prosedur 2. Adequacy of Risk Management policies,
Manajemen Risiko serta penetapan limit procedures and risk limit stipulation;
risiko;
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of risk indentification,
pemantauan dan pengendalian risiko, serta measurement, monitoring and controlling
Sistem Informasi Manajemen Risiko; dan process, supported by Risk Management
Information System; and
4. Sistem pengendalian internal yang 4. A comprehensive internal control system.
menyeluruh.
128
Page 311
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Untuk mendukung penerapan manajemen To support the implementation of effective risk
risiko yang efektif, Direksi membentuk komite- management, Board of Directors formed
komite yang membantu kelancaran dan tata committees, which help smooth and good
kelola perusahaan yang sehat dalam lingkup corporate governance in the scope of the
organisasi. Komite yang dibentuk pada level organization. One of related Committe at the
Komisaris salah satunya yaitu Komite Commissioner level is Risk Oversight
Pemantuan Risiko (ROC), sedangkan pada Committee (ROC), whereas at Director level e.g
level Direksi antara lain Komite Manajemen Risk Management Committe (RMC),
Risiko (RMC), Komite Manajemen Risiko Operational Risk Committee (ORC), Asset &
Operasional (ORC), Komite Aset dan Liabilitas Liability Committee (ALCO), Credit Committee
(ALCO), Komite Kredit (CC) dan lainnya. (CC), etc.
Risiko Pasar Market Risk
i. Risiko mata uang i. Currency risk
Bank memiliki eksposur risiko mata uang The Bank is exposed to currency risk
akibat adanya transaksi dalam valuta asing. through transaction in foreign currencies.
Bank memonitor risiko konsentrasi yang The Bank monitors any concentration risk in
terjadi untuk setiap valuta sehubungan relation to any individual currency in regard
dengan penjabaran transaksi dan aset dan to the translation of foreign currency
liabilitas moneter dalam valuta asing ke transactions and monetary assets and
dalam Rupiah. liabilities into Rupiah.
Sejalan dengan risk appetite yang telah In line with the risk appetite set by the Bank,
ditetapkan oleh Bank, dimana kegiatan whereby proprietary trading activity is not
proprietary trading tidak diperkenankan, allowed, hence the currency risk is minimal
maka risiko mata uang relatif kecil dan and manageable. The Bank’s foreign
terkendali. Pengelolaan posisi valuta asing currency position management is conducted
Bank dilakukan dengan cara by managing the Bank’s overall Net Open
mengendalikan Posisi Devisa Neto (“PDN”) Position (“NOP”).
Bank secara keseluruhan.
129
Page 312
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko mata uang (lanjutan) i. Currency risk (continued)
PDN pada tanggal 31 Desember 2024 dan NOP as of December 31, 2024 and 2023 are
2023 adalah sebagai berikut: as follows:
2024
Posisi Devisa Neto
(nilai absolut)/
Aset/ Liabilitas/ Net Open Position
Valuta Assets Liabilities (absolute amount) Currencies
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Euro Eropa 15.188 14.531 657 European Euro
Dolar Amerika Serikat 5.962.925 5.956.672 6.254 United States Dollar
Dolar Australia 66.597 66.783 186 Australian Dollar
Dolar Singapura 22.402 22.218 183 Singapore Dollar
Dolar Hong Kong 96 15 81 Hong Kong Dollar
Yen Jepang 29.994 30.234 240 Japanese Yen
Yen Cina 152 - 152 Chinese Yen
Poundsterling Inggris 1.718 1.957 238 Great Britain Poundsterling
Riyal Qatar 379 124 255 Qatari Riyal
Total 8.246 Total
Total modal 31 Desember Total capital December 31,
2024 (Catatan 3f) 4.340.128 2024 (Note 3f)
Rasio PDN 0,19% NOP ratio
2023
Posisi Devisa Neto
(nilai absolut)/
Aset/ Liabilitas/ Net Open Position
Valuta Assets Liabilities (absolute amount) Currencies
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Euro Eropa 29.330 29.329 1 European Euro
Dolar Amerika Serikat 3.450.969 3.452.105 1.136 United States Dollar
Dolar Australia 10.169 10.010 159 Australian Dollar
Dolar Singapura 24.207 24.234 26 Singapore Dollar
Dolar Hong Kong 113 16 97 Hong Kong Dollar
Yen Jepang 62.348 62.350 2 Japanese Yen
Yen Cina 150 - 150 Chinese Yen
Poundsterling Inggris 5.744 5.741 2 Great Britain Poundsterling
Riyal Qatar 318 71 247 Qatari Riyal
Total 1.821 Total
Total modal 31 Desember Total capital December 31,
2023 (Catatan 3f) 4.250.397 2023 (Note 3f)
Rasio PDN 0,04% NOP ratio
130
Page 313
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Risiko Operasional Operational Risk
Risiko operasional adalah risiko yang Operational risk is the risk caused by
disebabkan oleh ketidakcukupan dan/atau inadequacy and/or failed of internal processes,
tidak berfungsinya proses internal, kesalahan human error, system failure or external factors
manusia, kegagalan sistem atau adanya faktor affecting the operations of the Bank.
eksternal yang mempengaruhi operasional
Bank.
Bank telah memiliki Kerangka Kerja Bank already has Operational Risk Mangement
Manajemen Risiko Operasional yang menjadi Framework that will become standard for
standar dalam mengelola risiko operasional. managing operational risk. Operational Risk
Kerangka Kerja Manajemen Risiko Framework consists of several components
Operasional ini terdiri dari berbagai komponen such as operational risk appetite, structure,
seperti appetite risiko operasional, struktur, governance, policies and procedures. Policies
governance, kebijakan dan prosedur. and procedures related to operational risk are
Kebijakan dan prosedur yang terkait dengan published and reviewed continuously to ensure
pengelolaan risiko operasional telah diterbitkan the adequacy of the management of operational
dan diperbaharui secara berkesinambungan risk. Such policies and procedures are
untuk memastikan kecukupan pengelolaan Operational Risk Management Policy,
risiko operasional. Diantara kebijakan dan Operational Risk Event Loss Data Management
prosedur tersebut misalnya Kebijakan Guidance, Risk and Control Self Assessment
Manajemen Risiko Operasional, Pedoman (RCSA) Procedure, Operational Risk Mitigating
Petunjuk Operational Risk Event Loss Data Action Guidance, and Third Party Risk
Management, Prosedur Risk and Control Self Management Policy. Three Lines of Defense
Assessment (RCSA), Pedoman Operational Concept is already implemented by the Bank.
Risk Mitigating Action dan Kebijakan Third This concept explain that there are three lines
Party Risk Management. Konsep Pertahanan of defense in managing risk in which each lines
Tiga Lini juga telah diimplementasikan oleh have their own role and responsibilities in
Bank. Konsep ini menjelaskan bahwa terdapat managing risk.
tiga lini pertahanan dalam mengelola risiko
dimana masing-masing lini memiliki peran dan
tanggung jawabnya dalam mengelola risiko.
Bank secara aktif melakukan program Bank actively conducts the socialization
sosialisasi untuk meningkatkan risk awareness program to improve risk awareness in order to
dalam rangka meminimalisir risiko operasional. minimize the operational risk. Socialization are
Sosialisasi dilakukan dalam bentuk e-learning, performed in form of e-learning, e-mail blast and
e-mail blast dan tatap muka. face to face.
Dalam rangka memitigasi risiko operasional, In order to mitigate operational risks, the Bank
Bank telah menyusun kebijakan anti-fraud has developed anti-fraud policy to minimize
untuk meminimalisir potensi kecurangan potential of fraud, which led to the Bank’s
(fraud), yang akan menyebabkan kerugian losses, either caused by external or internal
Bank, baik dikarenakan kecurangan eksternal fraud. Beside, Bank already has whistleblowing
maupun internal. Selain itu Bank juga telah mechanism as a tool to report and escalate
memiliki mekanisme whistleblowing sebagai indication of fraud incident.
salah satu sarana untuk melaporkan dan
mengeskalasikan indikasi kejadian
kecurangan.
131
Page 314
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Selain itu, Bank telah mengembangkan Risk & Beside that, the Bank has developed Risk &
Control Self Assessment (RCSA) sebagai Control Self Assessment (RCSA) as tools to
salah satu alat untuk mengidentifikasi risiko identify operational risk. RCSA and KRI will be
operasional. Selanjutnya RCSA dan KRI akan implemented to all work units gradually. The
diterapkan ke seluruh unit kerja secara Bank also has Incident reporting process which
bertahap. Bank juga telah memiliki proses governs reporting process, monitoring and
pelaporan Kejadian Risiko Operasional yang escalation of operational risk incident.
mengatur proses pelaporan, monitoring dan
eskalasi kejadian risiko operasional.
Business Continuity Management (BCM) Business Continuity Management (BCM)
BCM adalah proses manajemen secara holistik BCM is a holistic management process that
untuk mengidentifikasi potensi ancaman identifies potential impacts that threaten an
terhadap suatu organisasi dan menimbulkan organization and provides a framework for
dampak terhadap operasional bisnis jika building resilience and the capability to respond
ancaman tersebut terjadi, dan menyediakan effectively safeguard the interests of the
kerangka kerja untuk membangun ketahanan stakeholders, reputation, brand and value
organisasi melalui kemampuan respon yang creating activities. The Bank already has BCM
efektif untuk melindungi kepentingan para policy which governs end to end process
stakeholder, reputasi, brand, dan kegiatan- regarding BCM.
kegiatan penciptaan nilai. Bank telah memiliki
Kebijakan BCM yang mengatur proses end to
end terkait dengan BCM.
Sasaran dari penerapan BCM adalah untuk: The goal of the application of BCM is to:
1. Memastikan kelanjutan proses dari 1. Ensure the continuing process of critical
fungsi/unit yang kritikal sesuai dengan function/unit in accordance with a
toleransi waktu yang telah ditetapkan saat predetermined tolerance time during a crisis
terjadi krisis atau bencana; or disaster;
2. Memastikan setiap fungsi/unit yang kritikal 2. Ensure each critical function/unit has the
memiliki strategi pemulihan yang sesuai appropriate recovery strategies and can be
dan dapat diimplementasikan saat terjadi implemented during a crisis or disaster;
krisis atau bencana;
3. Memastikan ketersediaan sumber daya 3. Ensure the availability of human and
manusia dan material yang dibutuhkan oleh material resources required by the bank to
bank dalam menjalankan bisnis saat terjadi continue run the business in the event of a
krisis atau bencana; crisis or disaster;
4. Meningkatkan kesadaran karyawan untuk 4. Increase awareness of employees to always
selalu siap dalam menghadapi kondisi krisis be prepared to deal with a crisis situation or
atau bencana; disaster;
5. Menjaga sumber daya utama yang 5. Keeping the main resources required to
dibutuhkan dalam mendukung pemulihan support the recovery of the Bank’s activities;
aktivitas Bank;
6. Mengurangi dampak terhadap layanan 6. Reduce the impact on the Bank’s services;
Bank;
132
Page 315
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Sasaran dari penerapan BCM adalah untuk: The goal of the application of BCM is to:
(lanjutan) (continued)
7. Mengurangi risiko reputasi; 7. Reducing the risk of reputation;
8. Meningkatkan kepercayaan publik dan 8. Improve public confidence and macro
sistem keuangan makro; financial system;
9. Meningkatkan ketahanan atau kemampuan 9. Increasing the resilience or recovery
pemulihannya; dan capability; and
10. Menjaga eksistensi Bank. 10. Maintain the existence of the Bank.
Penerapan program-program terkait BCM di The implementation of programs related to
Bank melibatkan seluruh komponen dan BCM at Bank involve all components and have
mendapat dukungan penuh dari manajemen the full support of management since the
sejak dari tahap perencanaan, penyusunan, planning stage, the preparation, maintenance,
pemeliharaan, pengawasan sampai supervision until perfected.
penyempurnaannya.
Komite Manajemen Risiko Operasional Operational Risk Management Committee
Untuk meningkatkan kualitas monitoring dan To improve the quality of monitoring and
pengawasan terhadap implementasi oversight of operational risk management
manajemen risiko operasional telah dibentuk implementation, Operational Risk Committee
Komite Manajemen Risiko Operasional sejak has been established in February 2018.
Februari 2018. Secara berkala dilakukan rapat Meeting of Operational Risk Committee to
Komite Manajemen Risiko Operasional untuk discuss and make decision on operational risk
membahas dan mengambil keputusan terkait related issues has been conducted on a
dengan isu-isu risiko operasional. periodic basis.
Risiko Likuiditas Liquidity Risk
Eksposur terhadap Risiko Likuiditas Exposure to Liquidity Risk
Ukuran utama yang digunakan oleh Bank untuk The key measure used by the Bank for
mengelola risiko likuiditas adalah rasio LCR managing liquidity risk is LCR (Liquidity
(Liquidity Coverage Ratio) dan rasio NSFR (Net Coverage Ratio) and NSFR (Net Stable
Stable Funding Ratio). Rasio yang pertama Funding Ratio). The first ratio is used to see
digunakan untuk mengukur kemampuan jangka short-term resilience of a bank’s liquidity risk
pendek bank dengan memastikan bahwa bank profile by ensuring that it has sufficient High
memiliki cukup aset-aset berkualitas tinggi yang Quality Liquid Asset (HQLA) to survive a
dapat dilikuidasi sewaktu-waktu untuk dapat significant stress scenario lasting for 30 days.
bertahan dalam scenario stress selama 30 hari. Meanwhile the second ratio objective is to
Sementara rasio kedua digunakan untuk reduce funding risk over a longer time horizon
mengurangi risiko pendanaan dalam jangka by requiring banks to fund their activities with
panjang dimana bank diharapkan mampu sufficiently stable sources of funding in order to
membiayai kegiatannya dengan memiliki cukup mitigate the risk of future funding stress. As of
sumber-sumber dana yang stabil. Posisi NSFR December 31, 2024 and 2023, the reported
per 31 Desember 2024 dan 2023 adalah ratios of NSFR customers were 154.36% and
154,36% dan 190,59% (tidak diaudit). 190.59%, respectively (unaudited).
133
Page 316
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Rasio Kecukupan Likuiditas (“LCR”) Bank pada The Bank’s Liquidity Coverage Ratio (“LCR”) as
tanggal 31 Desember 2024 dan 2023 adalah of December 31, 2024 and 2023 was as follows
sebagai berikut (tidak diaudit): (unaudited):
2024 2023
LCR Bank 174,70% 465,30% Bank's LCR
LCR yang diwajibkan oleh regulator 100,00% 100,00% Regulatory required LCR
Manajemen Modal Capital Management
Bank diwajibkan untuk mentaati Peraturan The Bank is required to comply with prevailing
Otoritas Jasa Keuangan (“POJK”) yang berlaku Financial Service Authority Regulation (“POJK”)
dalam hal modal yang diwajibkan regulator. regulation in respect of regulatory capital. The
Pendekatan Bank terhadap pengelolaan modal Bank’s approach to capital management is
ditentukan oleh strategi dan persyaratan driven by the Bank’s strategic and
organisasi Bank, dengan mempertimbangkan organizational requirements, taking into
peraturan, serta keadaan ekonomi dan account the regulatory, economic and
komersial. commercial environment.
Bank menghitung kebutuhan modal The Bank calculates its capital requirements
berdasarkan POJK yang berlaku dimana modal using the prevailing POJK where the Bank’s
yang diwajibkan regulator Bank dianalisa regulatory capital is analyzed into two tiers:
dalam dua tier:
- Modal tier 1, meliputi modal ditempatkan - Tier 1 capital, which includes issued and
dan disetor penuh, dana setoran modal, fully paid share capital, advanced capital,
cadangan umum dan wajib, saldo laba general and legal reserve, retained earnings
(rugi) dan laba tahun berjalan, laba (rugi) and profit (loss) for the year, profit (loss)
tahun lalu, aset tak berwujud dan selisih from prior year, intangible assets, and
kurang antara penyisihan kerugian kredit difference between provision for loan losses
dan cadangan kerugian penurunan nilai and allowance for impairment losses for
atas aset produktif dan non produktif, aset productive asset and non productive asset,
pajak tangguhan serta instrumen yang deffered tax asset and instruments that
memenuhi persyaratan; fulfills terms;
- Modal tier 2, meliputi instrumen modal - Tier 2 capital, which includes capital
dalam bentuk saham atau lainnya yang instruments in the form of shares or others
memenuhi persyaratan, cadangan umum that fulfills terms, required general provision
aset produktif yang wajib dibentuk. for productive assets.
Bank tidak mempunyai modal tambahan lain The Bank does not have any other
yang memenuhi kriteria modal tier 3 sesuai supplementary capital which meets the criteria
dengan POJK yang berlaku. of tier 3 capital under prevailing POJK.
134
Page 317
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Manajemen Modal (lanjutan) Capital Management (continued)
Berbagai batasan telah diterapkan untuk Various limits are applied to elements of the
menentukan komponen modal yang diwajibkan regulatory capital. The effect of deferred
oleh regulator. Pengaruh dari pajak tangguhan taxation has been excluded in determining the
telah dikeluarkan dalam menentukan jumlah amount of retained earnings for tier 1 capital;
saldo laba untuk menghitung modal tier 1; 100 100 percent of the profit for the year before
persen laba tahun berjalan sebelum aset pajak deferred tax asset being included in tier 1
tangguhan yang dapat diperhitungkan dalam capital; and qualifying tier 2 capital cannot
modal tier 1; dan modal tier 2 tidak boleh exceed tier 1 capital. There is also a restriction
melebihi modal tier 1. Juga terdapat batasan on the amount of general allowance for
jumlah cadangan umum aset produktif yang productive assets that may be included as part
boleh dimasukkan sebagai bagian dari modal of tier 2 capital.
tier 2.
Aset Tertimbang Menurut Risiko (“ATMR”) The Bank’s Risk Weighted Assets (“RWA”) are
Bank ditentukan berdasarkan persyaratan yang determined according to specified requirements
telah ditentukan yang mencerminkan berbagai that seek to reflect the varying levels of risk
tingkatan risiko yang terkait dengan aset dan attached to assets and exposures not
eksposur yang tidak tercermin dalam laporan recognized in the statement of financial
posisi keuangan. Berdasarkan POJK, Bank position. Based on POJK, the Bank needs to
diharuskan untuk mempertimbangkan risiko take into consideration its credit risk, market
kredit, risiko pasar dan risiko operasional dalam risk and operational risk in measuring the RWA.
mengukur ATMR Bank.
Kebijakan Bank adalah menjaga modal yang The Bank’s policy is to maintain a strong capital
kuat untuk menjaga kepercayaan pemodal, base so as to maintain investor, creditor and
kreditur dan pasar dan untuk mempertahankan market confidence and to sustain future
perkembangan bisnis di masa depan. development of the business. The impact of the
Pengaruh tingkat modal terhadap tingkat level of capital on shareholders’ return is also
pengembalian ke pemegang saham juga recognized and the Bank also recognizes the
diperhitungkan dan Bank juga memahami need to maintain a balance between the higher
perlunya menjaga keseimbangan antara returns that might be possible with greater
tingkat pengembalian yang tinggi, yang gearing and the advantages and security level
dimungkinkan dengan gearing yang lebih besar afforded by a strong capital position.
serta keuntungan-keuntungan dan tingkat
keamanan yang didapat dari posisi modal yang
kuat.
Bank telah mematuhi semua persyaratan The Bank has complied with all capital
modal yang ditetapkan oleh OJK sepanjang requirements set by OJK throughout the year.
tahun.
135
Page 318
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Pengungkapan Informasi Tambahan dalam 45. Additional Disclosure on Notes to the Financial
Catatan Atas Laporan Keuangan (lanjutan) Statements (continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information below is
ini merupakan informasi yang disyaratkan oleh information required by applicable regulations and is
regulasi berlaku dan tidak disyaratkan untuk not required to be disclosed by Indonesian Financial
diungkapkan oleh Standar Akuntansi Keuangan di Accounting Standards. (continued)
Indonesia. (lanjutan)
d. Manajemen Risiko (lanjutan) d. Risk Management (continued)
Manajemen Modal (lanjutan) Capital Management (continued)
Tabel di bawah ini menunjukkan modal dan The table below shows the Bank’s capital and
rasio kewajiban penyediaan modal minimum capital adequacy ratio as of December 31, 2024
Bank masing-masing pada tanggal 31 and 2023, are as follows:
Desember 2024 dan 2023 sebagai berikut:
2024 2023
Modal tier 1 4.265.916 4.194.882 Tier 1 capital
Modal tier 2 75.517 55.515 Tier 2 capital
Total modal yang diwajibkan
regulator 4.341.433 4.250.397 Total regulatory capital
Aset tertimbang menurut risiko Risk weighted assets
Risiko kredit 7.071.307 6.101.747 Credit risk
Risiko pasar 67.779 1.821 Market risk
Risiko operasional 592.919 726.026 Operational risk
Total aset tertimbang menurut risiko 7.732.005 6.829.594 Total risk weighted assets
Rasio kewajiban penyediaan modal Capital adequacy ratio for credit
untuk risiko kredit 61,40% 69,66% risk
Rasio kewajiban penyediaan modal
untuk risiko kredit dan risiko Capital adequacy ratio for credit
operasional 56,65% 62,25% risk and operational risk
Rasio kewajiban penyediaan modal Minimum capital adequacy
minimum untuk risiko kredit, pasar ratio for credit risk, market risk
dan operasional 56,15% 62,23% and operational risk
Rasio kewajiban penyediaan modal
minimum yang diwajibkan 8,00% 8,00% Required capital adequacy ratio
Rasio kewajiban penyediaan modal
minimum yang diwajibkan menurut Required capital adequacy ratio
profil risiko 9,00% 9,00% accordance with risk profile
Manajemen menggunakan rasio modal yang Management uses regulatory capital ratios in
diwajibkan regulator untuk memantau modal order to monitor its capital base, and these
dan rasio-rasio modal ini tetap menjadi standar capital ratios remain the industry standards for
industri untuk mengukur kecukupan modal. measuring capital adequacy. OJK’s approach
Pendekatan OJK untuk pengukuran ini to such measurement is primarily based on
terutama berdasarkan pemantauan terhadap monitoring the relationship of the capital
hubungan antara modal yang diwajibkan resources requirement based on risk profile to
berdasarkan profil risiko terhadap modal yang available capital resources.
tersedia.
136
Page 319
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. Reklasifikasi Akun 46. Reclassification of Account
Beberapa akun dalam laporan keuangan pada Several account in financial statements as of
tanggal 31 Desember 2023 telah direklasifikasi agar December 31, 2023, have been reclassified to align
sesuai dengan penyajian akun-akun pada laporan with the presentation of accounts in the financial
keuangan pada tanggal 31 Desember 2024 sebagai statements as of December 31, 2024, as follows:
berikut:
31 Desember/December 2023
Dilaporkan Dilaporkan
sebelumnya/ saat ini/
As previously Reklasifikasi/ As currently
reported Reclassifications reported
LAPORAN LABA RUGI STATEMENT OF PROFIT
DAN PENGHASILAN OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
Beban bunga (440.803) 19.977 (420.826) Interest expenses
Pendapatan operasional lainnya Other operating income
Lain-lain 163.011 (1.542) (161.469) General and administrative
Beban operasional lainnya Other operating expenses
Umum dan administrasi (209.734) (19.977) (229.771) General and administrative
Pendapatan bukan operasional - 3.827 3.827 Non-operating income
Beban bukan operasional - (2.285) (2.285) Non-operating expenses
LAPORAN ARUS KAS STATEMENT OF CASH FLOW
ARUS KAS DARI CASH FLOW FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Pembayaran bunga (453.464) 19.977 (433.487) Payments for interest expense
Pembayaran beban lainnya - neto (209.705) (19.977) (229.682) Payments for other expenses - net
Penerimaan pendapatan Receipts from non-operating
bukan operasional - 2 2 income
Pembayaran beban Payments for non-operating
bukan operasional - (1.667) (1.667) expenses
Penerimaan pendapatan lainnya 125.611 1.665 127.276 Receipts from other income
47. Tanggung Jawab Manajemen atas Laporan 47. Management's Responsibility on the Financial
Keuangan Statements
Manajemen Bank bertanggung jawab atas The Bank’s management is responsible for the
penyusunan penyajian laporan keuangan yang preparation and presentation of the financial
diotorisasi oleh Direksi untuk terbit pada tanggal statements which were authorized by Director for
28 Februari 2025. issuance on February 28, 2025.
137
Page 320
DISCLAIMER AND COPYRIGHT: All the information in this Annual Report has been carefully collated and verified. However, PT Bank QNB Indonesia Tbk accepts no liability whatsoever for any direct or consequential losses arising from its use. Where an opinion is expressed in this Annual Report, unless otherwise cited, it is a form of opinion of the authors which does not coincide with that of any other party, and such opinions may not be attributed to any other party. This Annual Report is distributed on a complimentary basis to valued business partners of PT Bank QNB Indonesia Tbk. It shall not be reproduced in whole or in part without prior written permission of PT Bank QNB Indonesia Tbk. Any and all matters arising as a result, whether directly or indirectly, from any violation of the provisions in this representation, are not the burden of PT Bank QNB Indonesia Tbk, therefore PT Bank QNB Indonesia Tbk shall be released and exempted from all forms of liability.
Page 321
Revenue Tower, 8th Floor District 8, SCBD Lot 13 Jl. Jenderal Sudirman Kav. 52–53 Jakarta 12190 Telephone : (+62 21) 515 5155 Fax : (+62 21) 515 5388 qnb.co.id
Names mentioned 146 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank QNB Indonesia Tbk’s
p.2
unresolved
—
Changes in Accounting Policy and Their Impacts
p.3 ×2
unresolved
—
2025 Strategy and Projections
p.3
unresolved
—
Profile
p.3 ×2
unresolved
org
Executive Management Profiles
p.3
unresolved
org
& Other Securities Listing Chronology
p.3
unresolved
org
Capital Market Supporting Institutions
p.3
unresolved
—
Membership in Associations
p.3
unresolved
—
Statement of Cash Flows
p.3
unresolved
org
Commitments for Investment in
p.3
unresolved
—
Comparison of 2024 Targets and Achievements
p.3
unresolved
org
Bank Indonesia
p.8 ×28
unresolved
person
Leonard Hendrik-Willem Van Sandick
· Notaris
p.26
unresolved
org
Indonesia Stock Exchange
p.26 ×4
unresolved
org
PT Bank Chunghwa
p.27
unresolved
org
Bank Shangyeh
p.27
unresolved
org
Chinese Trading Company Limited
p.27
unresolved
org
PT Bank Kesawan.
p.27
unresolved
org
Bank QNB Kesawan Tbk.
p.28 ×2
unresolved
org
Bank Certificates
p.32
unresolved
org
Financial Services Authority
p.32
unresolved
org
Bank Guarantees
p.34 ×2
unresolved
org
PT Allianz Life Indonesia. Advantages
p.35
unresolved
org
PT Batavia Prosperindo Aset Manajemen Advantages
p.35
unresolved
org
PT Mandiri Manajemen Investasi
p.35
unresolved
org
PT Manulife Aset Manajemen Indonesia
p.35
unresolved
org
PT Trimegah Asset Management
p.35
unresolved
org
PT Syailendra Capital Allianz Wealthlink Prestige Life II
p.35
unresolved
—
CEO
· President Director
p.38
unresolved
person
Windiartono
· Director
p.39
unresolved
person
Ir. H. Juanda
p.40
unresolved
org
PT Asuransi Jiwa Bringin Jiwa Sejahtera
p.44
unresolved
org
PT Hongkong
p.45
unresolved
org
Shanghai Banking Corporation
p.45
unresolved
org
Bank Risk Management Qualification
p.45
unresolved
person
Mario
· Director
p.46 ×6
unresolved
org
PT Bank BNP Paribas Indonesia
p.46
unresolved
org
PT Bank ICBC Indonesia
p.46
unresolved
org
PT Bank ANZ Indonesia
p.46
unresolved
person
Khalid
p.48
unresolved
org
PT NISP Asset Management
p.49
unresolved
org
PT Aberdeen Asset Management
p.49
unresolved
org
PT Swadarma Sarana Informatika
p.50
unresolved
org
PT Swadarma Sarana Informatika. Mr. Anas Malla
p.50
unresolved
person
Lee Guo Chun
p.51 ×12
unresolved
org
Bank Commonwealth. Carina Hastari Tanubrata
p.53
unresolved
org
Bank Commonwealth
p.53 ×3
unresolved
org
PT Bank KEB Hana
p.53 ×2
unresolved
org
Bank CIMB Niaga. Denny Soedharmo
p.54
unresolved
org
PT Bank ANZ Indonesia. She
p.54
unresolved
org
HSBC Corp. Ltd.
p.54
unresolved
org
AHP & Partners
p.55
unresolved
org
PT Sigma
p.55
unresolved
org
Bank QNB Indonesia Shelf Registration Bond I Phase
p.56 ×2
unresolved
org
Young Global Limited
p.57 ×2
unresolved
person
Christophorus Alvin Kossim Rudi Hartono Purba
p.57
unresolved
org
Mawar & Rekan
p.57 ×4
unresolved
person
Bimo I. Santoso
p.57 ×3
unresolved
org
PT Adimitra Jasa Korpora
p.58
unresolved
person
H. R. Rasuna Said
p.58
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.58
unresolved
org
PT Kustodian Sentral Efek Indonesia Indonesia Stock Exchange
p.58
unresolved
person
Committee
· Member
p.59
unresolved
org
Kota Nusantara
p.62
unresolved
org
Bank S.A.E. In
p.69
unresolved
org
Bank S.A.E.
p.69 ×3
unresolved
org
PT Bank QNB The Bank’s
p.73
unresolved
org
Indonesia Tbk
p.73
unresolved
person
with its controlling shareholder, i.e., a hedging transaction
p.74
unresolved
org
for the decline in the value of foreclosed assets, obtained
p.74
unresolved
org
via Bank Guarantee issued by Qatar National Bank
p.74
unresolved
—
(Q.P.S.C.) on 23 July 2024.
p.74
unresolved
org
Minister of Finance Regulation
p.74 ×2
unresolved
org
Minister of Finance Regulation (PMK) No. 74 was
p.74
unresolved
org
Minister of Law and Human Rights
p.87
unresolved
org
QNB Indonesia's Limited
p.88
unresolved
—
BoC’s performance is assessed regularly every year.
· the BoC through the preparation of the bank’s
p.92
unresolved
—
BoC’s performance of duties and responsibilities are:
· This method of assessment of the BoC’s performance
p.92
unresolved
—
Shareholders at the GMS.
· implementation self assessment.
p.92
unresolved
—
Governance Outcome.
· of the execution of duties and responsibilities of each
p.92
unresolved
—
responsibilities, encompassing the Membership
· Based on the aforementioned matters, the performance
p.92
unresolved
—
Assessment of the BoC’s performance follows
· of governance, risk management, and the Bank’s
p.92
unresolved
—
below procedures/mechanisms:
· compliance. In the Financial Statements for FY2024,
p.92
unresolved
—
BoC’s performance is evaluated by
· However, there remains room for improvement,
p.92
unresolved
—
Shareholders at the AGMS, concurrent with
· particularly in ensuring sustainable finance. The BoC will
p.92
unresolved
—
subsequently determines whether to accept
· performance.
p.92
unresolved
—
to provide full acquittal and discharge (acquit et
· plans for the BoC. The assessment result is expected to
p.92
unresolved
person
EGMS
· Director
p.94
unresolved
person
AGMS
· Director
p.94 ×2
unresolved
org
Portfolio Management Specialist
· Member
p.108
unresolved
org
QNB Indonesia Tbk
p.174
unresolved
org
Menteri Hukum dan Hak Asasi
p.191
unresolved
org
Ministry of Law
p.191
unresolved
org
Kementerian Hukum dan Hak Asasi
p.191
unresolved
org
Minister of Laws and Human Rights
p.191
unresolved
org
Bank Surat Keputusan Menteri Keuangan Republik
p.191
unresolved
org
Menteri Keuangan Republik
p.191
unresolved
org
Minister of Finance Indonesia
p.191
unresolved
person
Extraordinary Shareholders’ General Meeting Fathiah Helmi
p.195
unresolved
org
Kementerian
p.195
unresolved
org
Minister of Laws
p.195
unresolved
person
Khalid Ahmed KH A Al-Sada
· Komisaris
p.195 ×6
unresolved
person
Kepatutan
· Direktur Utama
p.196
unresolved
person
Tjetjep Hasmitha
· Anggota
p.196
unresolved
person
Ruth Theresia
· Anggota
p.196
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.